Relevant bibliographies by topics / Improvement of accounting / Journal articles
To see the other types of publications on this topic, follow the link: Improvement of accounting.

Journal articles on the topic 'Improvement of accounting'

Author: Grafiati
Published: 4 May 2022
Last updated: 5 May 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Improvement of accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Panozzo, Fabrizio. "Accounting for Improvement, by Sten Jönsson." Scandinavian Journal of Management 14, no. 4 (December 1998): 495–97. http://dx.doi.org/10.1016/s0956-5221(98)00001-3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Kim, Mi Ok, and Sangkwon Cha. "Private Kindergarten Accounting SystemIssues and Improvement." Journal of Taxation and Accounting 22, no. 5 (October 31, 2021): 51–72. http://dx.doi.org/10.35850/kjta.22.5.03.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Glatz, Maria. "Improvement of the quality of teaching of accounting at technical universities." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 3 (March 22, 2017): 477–84. http://dx.doi.org/10.18844/gjhss.v3i3.1607.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Lukka, K. "Total accounting in action: reflections on sten Jönsson’s Accounting for Improvement." Accounting, Organizations and Society 23, no. 3 (April 1998): 333–42. http://dx.doi.org/10.1016/s0361-3682(97)00037-8.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Ribalko, O. M., I. S. Varlamova, and R. M. Yevtushenko. "EATURES OF IMPROVEMENT OF COST ACCOUNTING METHODS AND PRODUCT ACCOUNTING CALCULATION." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 49, no. 1 (2021): 64–70. http://dx.doi.org/10.26661/2414-0287-2021-1-49-12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

SETIANY, Erna, Nurul HIDAYAH, and Anees Janee ALI. "IMPROVEMENT OF COMMUNICATION SKILL FOR MILLENNIALS ACCOUNTANT." ICCD 3, no. 1 (October 27, 2021): 354–58. http://dx.doi.org/10.33068/iccd.vol3.iss1.378.

Full text
Abstract:
The purpose of implementing this community service program is to improve the ability of prospective professional accountants to communicate well. Through this effort their communication skills and professionalism can be improved. Thus, this community service program can be seen as an effort to improving the ability of millennials accountant to hone their communication skills in a professional manner. Millennial career expectations can be seen as a system of norms, values, and beliefs (Suchman, 1995) which characterize members of this new generation of accountants. Millennials do not have as much loyalty as the previous generation. This cannot be ignored by accounting companies when they compete to recruit good candidates. Therefore, becomes important to discuss improving communication skills for accounting students so that they can overcome the obstacles of communication as accountant professionals.Outreach targets in the community service program that will be carried out within the Mercu Buana University for these accountant millennials are millennials accountants get knowledge about how to communicate professionally, and millennials accountants can develop themselves professionally in order to achieve career success as accountants. The implementation of the Community Service Program will be held around June 5-15, 2019 by involving the PPM Team and assisted by Students. Activities will be carried out Universitas Mercu Buana. The types of activities carried out were in the form of seminars and explained the material on how to improve the communication skills of millennial accountants.
APA, Harvard, Vancouver, ISO, and other styles
7

Abdurakhmonov, R. "Improvement of Accounting of Costs at Enterprises." Bulletin of Science and Practice 5, no. 12 (December 15, 2019): 324–28. http://dx.doi.org/10.33619/2414-2948/49/38.

Full text
Abstract:
The article considers the issues of improving cost accounting in enterprises, explores and draws relevant conclusions regarding approaches to the cost structure, optimizing costs based on improving the cost accounting methodology for enterprises, and improving accounting of inventories. The structure of sales costs was studied, and it was proposed to transfer some of the articles to other ‘recurring’ costs and take them into account. To keep track of expenses more clearly and in groups, it is advisable to formulate the costs of this large group based on the economic nature of their formation.
APA, Harvard, Vancouver, ISO, and other styles
8

Юхименко- Назарук, Ірина Анатоліївна. "Analysis of improvement ways of creative accounting." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 281–95. http://dx.doi.org/10.26642/pbo-2017-1(36)-281-295.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Ясишена, Валентина Валеріївна. "Improvement of individual issues regarding accounting methodology." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(45) (May 19, 2020): 124–30. http://dx.doi.org/10.26642/pbo-2020-1(45)-124-130.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Fatxulloyev, Alisher, Aziza Gafarova, and Jasur Hamroqulov. "Improvement of water accounting for irrigation systems." IOP Conference Series: Materials Science and Engineering 1030 (January 15, 2021): 012145. http://dx.doi.org/10.1088/1757-899x/1030/1/012145.

Full text
APA, Harvard, Vancouver, ISO, and other styles
11

Karpenko, V., O. Vinnichenko, and O. Petrykiva. "IMPROVEMENT OF ACCOUNTING BASIC ASSETS OF ENTERPRISES." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 108–15. http://dx.doi.org/10.18371/fcaptp.v1i36.227668.

Full text
Abstract:
The source of resources for capital investments in basic assets of enterprises may be money, paid in the form of income tax. The tax load on Ukrainian enterprises in modern conditions is significant. One of the ways to reduce it is to improve the accounting of main facilities. According to the normative documents, capital investments in non-current assets are not included in the expenses of the reporting period, in the process of operation their carrying value refers to the cost of production, goods, works and services in the form of accrual of depreciation during the useful life period, which is determined when the main facilities are accounted on the balance sheet, but not less than permissible, as determined by the Tax Code of Ukraine. Such restrictions have been introduced so that enterprises do not set short operating periods, which will increase the cost of production, reduce the financial result and income tax, which must be paid to the budget. As a result of the establishment of long useful lives, production costs are reduced and increased profit and the amount of income tax. But the company’s significant tax liability diverts resources that could be aimed for diversification, development of modern technologies, renewal of basic facilities, increase of salaries, other purposes. The article studied the cost of basic assets, the degree of their depreciation, the volume of capital investment in the directions of attachment, sources of funds, regions of Ukraine and types of activities, profitability of enterprises. In practical examples reviewed the economic effect from the improvement of the methods of including the value of capital investments into the cost price, the terms of use of main facilities, and the influence of these factors on the financial result of the activities and their tax liabilities are revealed. The released funds in the form of investments in basic assets will contribute to the diversification of production, which will lead to greater volumes and, accordingly, higher revenues and taxes of enterprises, budget revenues for tax payments. The expediency of revaluation of basic assets to increase the value of assets is determined. The necessity of improving the legislative regulation in the field of main facilities accounting to create conditions for economic growth of enterprises, organizations and the state as a whole is proved.
APA, Harvard, Vancouver, ISO, and other styles
12

Askarova, Dilorom Khadjimuratovna. "Improvement ways of wages accounting and audit." Asian Journal of Research in Business Economics and Management 11, no. 10 (2021): 33–39. http://dx.doi.org/10.5958/2249-7307.2021.00025.6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
13

Tkachenko, Nadiia. "Regulations (Standards) of Accounting." Herald of the Economic Sciences of Ukraine, no. 2(39) (2020): 196–200. http://dx.doi.org/10.37405/1729-7206.2020.2(39).196-200.

Full text
Abstract:
This article researches the main points of The Law of Ukraine on Accounting and Financial Reporting in Ukraine, requirements to economic activities of enterprises, changes and improvement of methods, techniques and improvement of accounting forms according to correspondent articles; regulations (standards) of accounting. Keywords regulations, standards, accounting, law, operation, commitments, reporting, capital, incomes, expenditures, requirements, article, period, enterprise, changes, order.
APA, Harvard, Vancouver, ISO, and other styles
14

Kusumawati, Fariyana. "PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 4 (February 8, 2017): 498. http://dx.doi.org/10.24034/j25485024.y2007.v11.i4.2273.

Full text
Abstract:
This Reseach examine influence user participation and top management motivation to user satisfaction in improvement of accountong information system: user skill as moderating variabel. This reseach is done in PT Telkon Divre V Surabaya, the sampel are 30 respondent by multiple regretion analysis.The result is 99,6% (R2) is large of influence independent variable to user satisfaction in improvement accounting information system. The result of examine H1 is user participation significant influence by user skill as moderating variable dan top management variable significant influence to user satisfaction in improvment accounting information system.
APA, Harvard, Vancouver, ISO, and other styles
15

Kusumawati, Fariyana. "PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 4 (September 13, 2018): 498–515. http://dx.doi.org/10.24034/j25485024.y2007.v11.i4.244.

Full text
Abstract:
This Reseach examine influence user participation and top management motivation to user satisfaction in improvement of accountong information system: user skill as moderating variabel. This reseach is done in PT Telkon Divre V Surabaya, the sampel are 30 respondent by multiple regretion analysis.The result is 99,6% (R2) is large of influence independent variable to user satisfaction in improvement accounting information system. The result of examine H1 is user participation significant influence by user skill as moderating variable dan top management variable significant influence to user satisfaction in improvment accounting information system.
APA, Harvard, Vancouver, ISO, and other styles
16

Kim, Bum-Joon. "An Improvement of Regulatory Accounting in Broadcasting Industry." Korean Accounting Journal 26, no. 6 (December 31, 2017): 391–420. http://dx.doi.org/10.24056/kaj.2017.11.006.

Full text
APA, Harvard, Vancouver, ISO, and other styles
17

Bozhchenko, Zh A. "IMPROVEMENT OF ACCOUNTING CAPITAL RECORDING IN AGRICULTURAL ORGANIZATIONS." Herald of the Belgorod University of Cooperation, Economics and Law 6, no. 73 (2018): 283–90. http://dx.doi.org/10.21295/2223-5639-2018-6-283-290.

Full text
APA, Harvard, Vancouver, ISO, and other styles
18

Jeon, Kyu An. "The Improvement of Non-Profit Organization Accounting System." Korea Business Review 22, no. 2 (May 31, 2018): 71–98. http://dx.doi.org/10.17287/kbr.2018.22.2.71.

Full text
APA, Harvard, Vancouver, ISO, and other styles
19

Ocheretko, L., and K. Bahrii. "IMPROVEMENT OF THE COST ACCOUNTING FOR LABOUR PAYMENT." Investytsiyi: praktyka ta dosvid, no. 23 (December 14, 2018): 67. http://dx.doi.org/10.32702/2306-6814.2018.23.67.

Full text
APA, Harvard, Vancouver, ISO, and other styles
20

Osmyatchenko, Volodymyr, and Kateryna Pinchuk. "IMPROVEMENT OF ACCOUNTING OF CONSTRUCTION AND ASSEMBLY WORKS." Economic Analysis, no. 30(1, Part 1) (2020): 147–57. http://dx.doi.org/10.35774/econa2020.01.01.147.

Full text
Abstract:
Introduction. The development of market relations in Ukraine creates new conditions for further improvement of contractual relations in the process of construction of non-current assets, and construction and installation work is one of the important components of economic activity of each enterprise. The technology of construction and installation works has a number of specific features that directly affect the organization and methodology of primary, analytical, synthetic accounting and the formation of their cost. Insufficient theoretical elaboration and debatability of many issues of accounting for construction work, as well as the need to improve the methodological framework determine the relevance of this topic. Goal. The purpose of the article is to study the methodology and improve the order of accounting for construction work. Method (methodology). In the course of the research the following methods were used: dialectical, generalization, comparison, system analysis, observation of economic activity, graphic, etc. Results. It is proved that the order of accounting for construction works depends on the organizational and economic forms of the construction process, a large number of participants with different functional goals and objectives, as well as the dependence of the construction process on natural conditions. It is substantiated that the production of a unit of production in construction production requires relatively long periods, covering the period from the beginning of work to their completion and commissioning, as well as large one-time costs that must be reflected in the accounting system. It is determined that the objects of cost accounting can be individual types of construction and assembly works, a separate building and structure, several buildings and structures, the contract as a whole, a separate production unit, the construction organization as a whole. Accounting for the implementation of construction and assembly works and the order of formation of their cost is determined by the technology of construction production, organizational structure of the construction organization and the terms of contracts for the construction of facilities entered into by customers with contractors. it is proved that the accounting of construction and assembly works execution and the order of formation of their prime cost is caused by the technology of construction production, organizational structure of the construction organization and conditions of contracts for construction of objects which are concluded by customers with contractors. Peculiarities of BIS implementation by contract, economic and mixed method of construction are considered.
APA, Harvard, Vancouver, ISO, and other styles
21

Drobyazko, S. "IMPROVEMENT OF THE COMPANY'S OWN CAPITAL ACCOUNTING METHODOLOGY." Agrosvit, no. 1 (January 24, 2020): 3. http://dx.doi.org/10.32702/2306-6792.2020.1.3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
22

Prischenko, E. A., and N. G. Nizovkina. "The Cost Accounting System and Cost Calculation Improvement." World of Economics and Management 18, no. 2 (2018): 120–31. http://dx.doi.org/10.25205/2542-0429-2018-18-2-120-131.

Full text
APA, Harvard, Vancouver, ISO, and other styles
23

Jin-Dong Kim. "Evaluation & Improvement of Local Governmental Accounting System." Korea International Accounting Review ll, no. 32 (August 2010): 39–54. http://dx.doi.org/10.21073/kiar.2010..32.003.

Full text
APA, Harvard, Vancouver, ISO, and other styles
24

Baturin, K., Aleksandr Starikov, and Vladimir Malishev-. "Improvement of accounting methods and means harvested timber." Актуальные направления научных исследований XXI века: теория и практика 3, no. 5 (November 24, 2015): 57–61. http://dx.doi.org/10.12737/15969.

Full text
APA, Harvard, Vancouver, ISO, and other styles
25

Evans, Elaine, and Dawn Cable. "Evidence of improvement in accounting students' communication skills." International Journal of Educational Management 25, no. 4 (May 17, 2011): 311–27. http://dx.doi.org/10.1108/09513541111136612.

Full text
APA, Harvard, Vancouver, ISO, and other styles
26

Theeuwes, Jacques A. M., and Jacques K. M. Adriaansen. "Towards an integrated accounting framework for manufacturing improvement." International Journal of Production Economics 36, no. 1 (August 1994): 85–96. http://dx.doi.org/10.1016/0925-5273(94)90151-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
27

Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.

Full text
Abstract:
The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application of computer equipment and computer networks such as the Internet. In order to summarize the selected features and characteristics of this type of property, it is proposed to combine them into the separate group called «Electronic Property». Allocated objects are neither things nor property rights, the amount of money invested in this property is huge, and the turnover from the sale of goods and services via the Internet (online stores) is significant. On the global scale, such manipulations make it possible to clarify the concept and meaning of the term «intangible assets». The concept of «electronic property» is defined as property that has no material, natural form, which functions exclusively in conjunction with the physical resources of personal computers or computer networks. In order to organize the accounting of the investigated type of property, it is proposed to combine it into a separate accounting group «electronic assets» and to use for reflection in the accounting system the following accounts of the Chart of Accounts: 128 sub-account – «electronic assets», 136 subaccount – «depreciation of electronic assets». The main stages of accounting for non-current assets: identification and definition of non-current assets; classification of non-current assets; evaluation of non-current assets for accounting purposes; criteria, norms, methods of depreciation; principles of objects depreciation impossibility; procedure (methodology) for accounting of non-current assets aiming to determine the financial result are identified.
APA, Harvard, Vancouver, ISO, and other styles
28

Yasinska, Alla. "Accounting procedures digital transformation for business processes improvement." Economics, Entrepreneurship, Management 8, no. 2 (December 2021): 44–50. http://dx.doi.org/10.23939/eem2021.02.044.

Full text
Abstract:
The article researches the impact of the digitalization and digital transformation process on the construction of functional management systems of modern enterprises. The article materials consider new information opportunities for business models building and business processes organization. Approaches to the improvement of operational processes and their optimization are substantiated. The evidence is given that the possible way to implement digitalization in certain areas may be: the concept (strategy), staff training and education, the new technologies implementation. It is defined that the implementation of the digital transformation of the business model can take place in stages at the level of its individual elements or components. It is supposed reasonable to use a system-oriented approach to management, which is based on understanding the object of management as a whole, the need for internal and external communication links, i.e., a set of related management methods and tools in the enterprise and its structural units. System-oriented management of the digitalization process in the article is considered to involve the business processes transformation. Such processes should be based on perfect digital strategy planning. Important components are the feasibility assessment of practical digital initiatives implementation, monitoring of promising areas of action, forecasting the expected effect of digitalization and comparison of innovative initiatives. The application of a systematic approach to the management of the digitalization process is justified at certain stages, which will allow in a certain sequence and order to get the maximum effect and ensure the achievement of goals and acceptable results. The main stages of system-oriented management of the business processes digitalization process are offered, as well as the main groups of factors of influence (external and internal) on the digitalization implementation process are determined.
APA, Harvard, Vancouver, ISO, and other styles
29

Zhou, Yuanxiang, and Weichuan Yin. "New Improvement of Labor Accounting in the Sharing Economy." Advances in Mathematical Physics 2020 (January 13, 2020): 1–8. http://dx.doi.org/10.1155/2020/7958951.

Full text
Abstract:
The investigation of labor is a key aspect of population research, and labor accounting, as its foundation, is an important means to judge the degree of economic development and monitor the changes of the labor market, having always been a focus of scholarly research. At present, the sharing economy is on the rise worldwide and influences labor accounting. In this paper, starting from the context of the sharing economy and the current situation of labor accounting, several important aspects of labor accounting will be discussed. In the context of the sharing economy, household subsistence service production is to be included in the production accounting boundary, which is the root of the changes in labor accounting. On this basis, the following findings are drawn. (1) The scope of accounting for employment should be expanded, which puts higher demands on the labor accounting method. (2) Working time should be remeasured, especially indicators based on pay time. (3) Finally, the design of indicators in labor underutilization also requires the formation of new ideas, especially unemployment should be redefined. Finally, in view of the current status of labor accounting in China, policy suggestions for future improvement under the sharing economy are put forward.
APA, Harvard, Vancouver, ISO, and other styles
30

Aggarwal, Anil K. "Using Deming's Cycle for Improvement in a Course." International Journal of Web-Based Learning and Teaching Technologies 15, no. 3 (July 2020): 31–45. http://dx.doi.org/10.4018/ijwltt.2020070103.

Full text
Abstract:
The boundaries between accounting and technology is becoming fuzzier as accounting companies are becoming consulting companies. Digital economies are changing business models and companies that do not adept can become obsolete very fast. Even professional organizations are recommending using technology to modernize, automate and expedite accounting discipline. Therefore, it is necessary to train personnel to become competent in both technology and accounting. Universities are fulfilling this requirement by offering courses such as Accounting Information Systems, data analytics, big data, etc. This article uses Deming's PlanDoCheckAct (PDCA) cycle for longitudinal assessment and improvement of the AIS course. Instead of re-inventing the wheel, instructors can learn from our experience. This article would be useful for instructors trying different and emerging approaches. In addition, this article would be useful for instructors trying to engage students and to train them for future challenges.
APA, Harvard, Vancouver, ISO, and other styles
31

Ashbaugh, Hollis, Karla M. Johnstone, and Terry D. Warfield. "Outcome Assessment of a Writing-Skill Improvement Initiative: Results and Methodological Implications." Issues in Accounting Education 17, no. 2 (May 1, 2002): 123–48. http://dx.doi.org/10.2308/iace.2002.17.2.123.

Full text
Abstract:
This paper reports the outcome assessment of our accounting department's writing-skill improvement initiative. We employ complementary experimental designs to examine the effects of professionally relevant writing experiences on accounting students' writing-skill development. Using a between-subjects experimental design, we compare the writing skills of accounting students who participated in our writing initiative with the writing skills of other business students who did not participate. Using a within-subjects experimental design, we track improvements of accounting students' writing skills over time. Results from both outcome assessment methodologies indicate that accounting students' writing skills improve as students participate in our writing initiative. This paper provides insight into the features of a successful writing initiative and offers methodological suggestions for conducting outcome assessments of writing initiatives.
APA, Harvard, Vancouver, ISO, and other styles
32

Ebaid, Ibrahim El-Sayed. "International accounting standards and accounting quality in code-law countries." Journal of Financial Regulation and Compliance 24, no. 1 (February 8, 2016): 41–59. http://dx.doi.org/10.1108/jfrc-12-2011-0047.

Full text
Abstract:
Purpose – This study aims to examine whether the adoption of International Financial Reporting Standards (IFRS) leads to accounting quality improvements in Egypt as a code-law country. In particular, the study examines earnings management, the construct often used to assess accounting quality. Design/methodology/approach – The study compares earnings management practice for Egyptian listed companies before (2000-2006) and after (2007-2009) the adoption of IFRS. Findings – The findings of the study reveal that accounting quality, as measured by earnings management, has decreased in post-adoption period compared to pre-adoption period. IFRS are set up to provide high-quality financial reporting. However, this cannot be achieved solely by a regulatory requirement to follow. The accounting system is a complementary component of the country’s overall institutional system. Institutional improvements did not simultaneously take place by the Egyptian government around the adoption of IFRS. The Egyptian government did not introduce a more effective enforcement system, mandatory corporate governance regulations, investor protection mechanisms and sufficient institutional knowledge of IFRS during that period. Thus, even if IFRS are higher quality standards, the institutional features of Egyptian market could eliminate any improvement in accounting quality arising from adopting IFRS. Research/limitations/implications – The results of the study are consistent with prior research suggesting that the adoption of IFRS, which are generally perceived to be of higher quality than domestic standards, does not necessarily lead to higher accounting quality in code-law countries like Egypt. The overall results indicate that incentives dominate accounting standards in determining accounting quality in Egypt. Originality/value – The main reason why countries adopt IFRS invariably is to improve accounting quality. It is, therefore, of interest to ascertain if this goal has been met, especially, in code-law countries such as Egypt.
APA, Harvard, Vancouver, ISO, and other styles
33

Patil, Parashram. "Forest accounting: A theoretical perspec-tive." International Journal of Accounting and Economics Studies 5, no. 1 (February 25, 2017): 36. http://dx.doi.org/10.14419/ijaes.v5i1.7274.

Full text
Abstract:
It is necessary to make theoretical analysis of various aspects of forest accounting in order to make further improvement in it. The main objective of the study is to make glance of forest accounting physical and monetary terms. The specific objectives of the study are as follows; 1. To make review of literature of forest accounting in context of past studies and forest accounting concepts. 2. To make glance on various parameters of forest accounting. 3. To make glance on forest accounting concepts. 4. To suggest improvements in forest accounting system. Present study concludes that there is no proper forest accounting system still has not been developed as well as comprehensive forest valuation method is lacking. And absence of forest accounting made impact on biodiversity and economy.
APA, Harvard, Vancouver, ISO, and other styles
34

Bulgakova, Kristina, and Nina Ilysheva. "IMPROVEMENT OF MODERN ACCOUNTING METHODOLOGY BASED ON DIGITAL BLOCKCHAIN TECHNOLOGY." Russian Journal of Management 9, no. 4 (January 25, 2022): 6–10. http://dx.doi.org/10.29039/2409-6024-2021-9-4-6-10.

Full text
Abstract:
This article discusses the impact of the development of the digital economy on accounting methodology through the introduction of digital technologies. The most suitable digital technology for digitalization of accounting is the blockchain system - its brief characteristics are given and the advantages of its use are highlighted. It describes changes in accounting methodology by using a triple record, that is, the occurrence of multi-tier accounting system.
APA, Harvard, Vancouver, ISO, and other styles
35

SHOSTAK, Yuliia. "Improvement of the method of accounting at the production enterprise." Economics. Finances. Law, no. 1 (January 21, 2020): 18–24. http://dx.doi.org/10.37634/efp.2020.1.4.

Full text
Abstract:
The article deals with the importance of accounting for costs for the activity of manufacturing enterprises, examines the organization of cost accounting. The purpose of the paper is to investigate the organization of accounting for production costs, as well as to identify specific ways of its further improvement. It is established that there is a need to differentiate the costs of operating activities with their further detail. The importance of cost detailing by species, which provides accuracy and reliability of cost data, contributes to their efficient management. The basic prerequisites for rational organization of cost accounting have been formed and the directions for increasing the level of management of expenditure implementation have been determined. Based on the primary cost accounting documents, the required amounts are calculated by displaying them with the relevant invoices. Formation of information on production costs is carried out on accounts 23 «Production», 91 «General production costs», 92 «Administrative expenses», as well as on account 90 «Cost of sales». The debit of these accounts accounts for the costs, the loan – their debiting. It is also determined that accounting for production costs is one of the most important elements of enterprise accounting. It is because of this improvement in accounting that much attention must be paid to this area. In improving the accounting method for the cost segment, we offer improvements in three ways: 1. developed a fragment of the Work plan of analytical accounts for synthetic accounts 91 «General production costs», 92 «Administrative expenses», 2. Improvement of the method of «accounting and double entry» of conducting standard accounting transactions using the proposed analytics, 3. The Balance Sheet and Reporting method has been improved by improving Form No. 2 «Financial Statements (Income Statement)» by introducing additional lines. Part of the proposed analytical accounts to the accounts 91 and 92 is indicated in Accounting provisions (standards) 16 «Expenses», however, in the Plan of accounts this analytics is not spelled out, supplementing them and grouping them, we offer second and third order subaccounts for the expense accounts 91 and 92 The existence of these subaccounts will be advisable, since it allows a clear division of production costs for each cost item, thanks to such detailing it will be possible to improve their management system, which in turn will allow to make cost reductions for specific items. Thus, through the above suggestions for improving the cost accounting method, these elements of the reporting form become more comprehensive and understandable, and also improve the quality of accounting.
APA, Harvard, Vancouver, ISO, and other styles
36

Solomennikova, E. A., E. A. Prischenko, and V. V. Gurin. "Improvement of Normative Method of Accounting and Monitoring Costs." World of Economics and Management 17, no. 2 (2017): 121–29. http://dx.doi.org/10.25205/2542-0429-2017-17-2-121-129.

Full text
APA, Harvard, Vancouver, ISO, and other styles
37

Jung, Woon-Sup. "Accounting Fraud in Local Government and Rooms for Improvement." Korean Governmental Accounting Review 16, no. 2 (August 31, 2018): 37–65. http://dx.doi.org/10.15710/kgar.2018.16.2.37.

Full text
APA, Harvard, Vancouver, ISO, and other styles
38

Khalilov, Sh, and A. Karimov. "Improvement of National Accounting Standards Based on IAS 7." Bulletin of Science and Practice 6, no. 11 (November 15, 2020): 294–99. http://dx.doi.org/10.33619/2414-2948/60/36.

Full text
Abstract:
As a result of the improvement of the investment climate in the Republic of Uzbekistan, the direct inflow of direct investment to the sectors of the economy and regions is rising. Nowadays, an accounting and reporting system needs to be adapted to the requirements of international accounting standards for joint ventures and foreign companies to conduct their business operations. In accordance with the above requirements, we conducted a study to adapt the national standard to requirements of IFRS standards. As a result of the research, we proposed to change the phrase “Financial Institutions” instead of “Bank Institutions” in NAS 9. Scientifically based proposals were developed to change the national standard to classify for interest and dividends received and interest and dividend paid by type of activity under IFRS.
APA, Harvard, Vancouver, ISO, and other styles
39

Sharifi, Mohsen, Gary B. McCombs, and D. Robert Okopny. "Why Continuous Improvement For An Accounting Information Systems Program?" Review of Business Information Systems (RBIS) 4, no. 1 (January 1, 2000): 21–30. http://dx.doi.org/10.19030/rbis.v4i1.5385.

Full text
APA, Harvard, Vancouver, ISO, and other styles
40

Lytvynenko, Volodymyr, and Kateryna Kamyns'ka. "IMPROVEMENT OF THE EVALUATION METHOD OF RESERVES IN ACCOUNTING." Economic Analysis, no. 27(3) (2017): 236–41. http://dx.doi.org/10.35774/econa2017.03.236.

Full text
Abstract:
Introduction. The article deals with the main approaches to reserves valuation in accordance with the requirements of national accounting standards. The methods of stock assessment at different stages of their circulation are considered: on stage of admission, on balance sheet date and at the time of disposal. Purpose. The article aims to study the improvement of inventory assessment methodology at different stages of their circulation to ensure the accuracy of accounting information about the cost of stocks. The method (methodology). The study used the methods of theoretical and logical generalization, comparison method, method of analysis and synthesis, method of abstraction and modelling. Results. The article deals with the main approaches to inventory valuation in scientific literature and legal acts. Enterprises can independently choose the most appropriate methods of inventory valuation depending on the established accounting policies. The number of stock valuation methods, on the one hand, provides ample opportunity to reflect the real value of inventories, and on the other hand, it may lead to a reduction in the reliability of accounting data if the inventory method is wrongly chosen. The study found out that most methods of stock assessment are focused on the principle of historical cost and the correct calculation of financial results. It does not always take into account the need to reflect the real (fair) value of inventories, which may lead to a reduction in the reliability of inventory data and indicators of the property status report of the enterprise. Part of stocks has industry-specific features. Thus, agricultural products, unlike other types of inventory, at initial recognition can be assessed at fair value, reduced by expected costs to sell. It is proposed to extend to the assessment of other types of stocks.
APA, Harvard, Vancouver, ISO, and other styles
41

Жиглей, Ірина Вікторівна, and Світлана Михайлівна Лайчук. "Document flow improvement in the course of accounting procedures." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(45) (May 19, 2020): 17–23. http://dx.doi.org/10.26642/pbo-2020-1(45)-17-23.

Full text
APA, Harvard, Vancouver, ISO, and other styles
42

Wang, Dan, and Fengxia Zhou. "Improvement of Small Board Listed Company’s Internal Accounting Controls." Open Journal of Social Sciences 04, no. 07 (2016): 152–58. http://dx.doi.org/10.4236/jss.2016.47025.

Full text
APA, Harvard, Vancouver, ISO, and other styles
43

Jönsson, Sten. "Accounting for improvement: Action research on local management support." Accounting, Management and Information Technologies 2, no. 2 (1992): 99–115. http://dx.doi.org/10.1016/0959-8022(92)90003-b.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Bakhadirov, Alisher. "Improvement of the accounting of leasing operations in Uzbekistan." ACADEMICIA: An International Multidisciplinary Research Journal 12, no. 1 (2022): 403–7. http://dx.doi.org/10.5958/2249-7137.2022.00085.4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
45

Stojmenović, Gordana, and Lyubcho Varamezov. "MANAGEMENT ACCOUNTING TOOLS FOR IMPROVEMENT OF PRODUCTION PROCESS - LEAN PRODUCTION SYSTEM." KNOWLEDGE INTERNATIONAL JOURNAL 31, no. 5 (June 5, 2019): 1391–96. http://dx.doi.org/10.35120/kij31051391s.

Full text
Abstract:
Business in modern business conditions requires a continuous process of improvement and investment in all activities in the company. In order to survive on the market, resist the challenges of competition, but also the demands of customers, companies are constantly innovating the production process in an effort to improve all the company's activities. One of the production systems that proved to be suitable for continuous improvement and improvement of the production process is Lean production system. It represents the way companies react to the challenges of the present and the future. The Lean production system offers a variety of instruments, and for their implementation and application, managers are at all levels of responsibility and responsibility. Bearing this in mind, it can be said that the Lean production system is part of the management accounting. In addition, it represents a complete philosophy of thinking and action, which results in significant results by adequate application. The condition and the assumption that this management philosophy will lead to proper effectiveness and efficiency and enable them to continually improve in the function of maximizing profits is the authorization of employees to engage in the process of continuous improvement and decision-making. Lean is based on certain principles and philosophies, including customer value, value flow mapping, continuous flow, system requirements, and continuous improvements. Lean focuses on the added value. Lean's principle is a continuous search for perfection, perfection in production and business cooperation, with complete elimination of losses. Companies that implement the Lean Concept are constantly looking for ways to continually improve their efficiency, reduce costs and improve the quality of their products.
APA, Harvard, Vancouver, ISO, and other styles
46

Latysheva, Zoya I., and Denis V. Nikolenko. "Rational improvement of managerial accounting the costs for grain production." Economy of agricultural and processing enterprises, no. 1 (January 2022): 37–42. http://dx.doi.org/10.31442/0235-2494-2022-0-1-37-42.

Full text
Abstract:
Accounting, financial and managerial accounting in the field of agriculture is influenced by specific factors: the seasonality of agricultural production, dependence on climatic conditions, the cyclical growth of livestock and crop products. Against the background of the process of convergence with international standards, the correct formulation of accounting, financial and managerial accounting in the aspect of calculating the cost of grain products has a direct impact on the profitability of the economic entity and the industry as a whole. The study provides a brief description of the activities of LLC “NIVA” of the Cheremisinovsky district of the Kursk region, an assessment of its main production indicators is given. In addition, the current procedure for financial accounting of grain production costs at the enterprise by types of crops is considered: winter and spring wheat, barley; in the context of the products received – main, secondary, associated, the costs of which are formed over a long period of time. Due to the fact that the final coverage of the expenses incurred at the expense of revenue is directly dependent on the biological maturation dates of crops, there is a need to use certain methods of grain accounting. The disclosed traditional method of excluding the costs of by-products in LLC “NIVA” allowed us to identify certain significant disadvantages: violation of the conditions for the formation of the cost of production, when the cost of only the main product is calculated, and the by-products are deducted from the costs according to a firm estimate. In addition, there are questions about the correctness of the distribution of products into main and secondary according to laboratory tests. Based on the conducted research, the application of the Direct-costing cost accounting method is proposed. Its effectiveness is evaluated on the example of the economic calculation of the cost of winter wheat and the procedure for its accounting is disclosed.
APA, Harvard, Vancouver, ISO, and other styles
47

Pantelidis, Panagiotis, Michail Pazarskis, George Drogalas, and Stavroula Zezou. "Managerial decisions and accounting performance following mergers in Greece." Investment Management and Financial Innovations 15, no. 1 (March 15, 2018): 263–76. http://dx.doi.org/10.21511/imfi.15(1).2018.22.

Full text
Abstract:
An investigation was conducted to study a sample of 23 Greek firms listed on the Athens Stock Exchange that underwent mergers from 2011 to 2015, which is a period that embodies the Greek economic crisis. For the investigation, the authors use statistical tests to explore relative changes at twenty accounting ratios of the sample firms. These ratios are computed for one year before and after the merger. These ratios are found to be statistically insignificant indicating firms do not experience a post-merger improvement in accounting performance. The authors also examine six qualitative variables representing merger characteristics as past managerial decisions. Important findings for these characteristics include the following. First, for companies that do not fall under the same production line, the researchers observe an improvement for three ratios: collection period ratio, return on total assets, and profit or loss before tax. Thus, liquidity and profitability are improved. Second, when companies merged with their subsidiaries, the authors discover significant improvement for two ratios: gross margin and collection period ratio. In brief, positive results are found for mergers with subsidiaries and negative results with others. Third, the payment method influences two ratios, the current ratio and the stock turnover ratio. The current ratio is affected positively for the transactions in cash and negatively for the transactions in shares, while the stock turnover ratio is affected negatively for cash transactions and positively for share transactions.
APA, Harvard, Vancouver, ISO, and other styles
48

Len, Vasyl, and Valentyna Glivenko. "ACCOUNT OF NOT REPLACED TENANT'S COSTS FOR IMPROVEMENT OF LEASED LAND BY INTERNATIONAL ACCOUNTING STANDARDS." PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT 1(13), no. 1(13) (2018): 206–13. http://dx.doi.org/10.25140/2411-5215-2018-1(13)-206-213.

Full text
Abstract:
The accounting procedure of the non-reimbursable investments in land improvement, used by a lessee according to the International Accounting Standards, is considered. The expediency of recognition of such capital investments in the structure of fixed assets on the sub-account 118 "Capital expenditures for land improvement at the expense of the lessor" by the types of improvements and by land plots (fields) is proved. It is reasonable to recognize this type of fixed assets by the lessee at prime cost, taking into account benefit reduction. In order to take into account the requirements of the Tax Code of Ukraine and IAS 16 “Fixed Assets”, it is possible to depreciate such improvements by two methods: by straight-line method or by declining balance method. Nevertheless, the accrual of depreciation by declining balance method is economically more expedient.
APA, Harvard, Vancouver, ISO, and other styles
49

Yumatov, Vasiliy, Vladimir Timchenko, Svetlana Kozmenkova, and Guzaliya Klychova. "FORENSIC ACCOUNTING EXPERTISE OF PAYMENT WITH PERSONNEL: PROBLEMS AND IMPROVEMENT." Vestnik of Kazan State Agrarian University 16, no. 4 (January 8, 2022): 140–47. http://dx.doi.org/10.12737/2073-0462-2022-140-147.

Full text
Abstract:
In modern conditions, forensic examination is of particular importance, which determines its further development as a scientific branch of knowledge and type of activity. Forensic accounting examination of labor and its payment includes determining the correctness of the calculation of wages to employees, planning the wage fund, the correctness of the application of forms of remuneration, calculation of wages (including incentive payments and additional wages, payment for holidays, weekends, downtime), the correctness of attributing to the composition of production costs (work performed, services rendered), payment or non-payment of wages. Forensic accounting expertise of payroll settlements with employees is one of the most demanded subtypes of expertise. However, problems remain in her methodology that need to be resolved. The aim of the study is to develop the theoretical foundations of forensic accounting expertise of payments to personnel. Due to the lack of standard methods, we propose the definition of the subject, object and tasks of forensic accounting expertise of settlements with employees on wages, the types of work of such an examination stage as research, as well as an algorithm for conducting expert research to identify cases of non-payment of wages to employees of the organization. These proposals will optimize the activities of the forensic expert-economist, contribute to the development of methods and organization of forensic accounting expertise, the correctness of calculations with employees on wages and their timely payment
APA, Harvard, Vancouver, ISO, and other styles
50

Yasyshena, Valentyna. "Problems of accounting and reporting of intangible assets through accounting methods." Herald of Ternopil National Economic University, no. 1(95) (March 5, 2020): 171–86. http://dx.doi.org/10.35774/visnyk2020.01.171.

Full text
Abstract:
Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation of reporting indicators in the IAs and goodwill in accordance with the requirements of the applicable law. Methods. The research methodology is based on the study of the state of the statutory regulation of accounting of intangible assets through a critical analysis of the content of normative documents. The identification of problematic issues was determined through a quick survey and questionnaire of the chief accountants of the companies’chief accountants. Methods of comparison and grouping were used at all stages of the study, and the results were summarized at the final stage. Results. It is stated that the it is necessary to consider all methods that contribute to the accounting development but not only the specific ones. A simulation method will allow to build accounting models to represent and use elements of the method of accounting in current accounting, educational and scientific processes, as well as well as to fulfil plans and set accounting estimates. The necessity of development of new methodological recommendations for documentary provision of primary accounting of intangible assets of all types with generalization and improvement of existing forms of primary documents is substantiated. It is substantiated that the inventory should take into account the characteristics and nature of certain types of intangible assets to determine the approach to verification. The necessity of choosing a prudent approach to the revaluation of intangible assets at fair value and the appropriateness of the cost model in many cases is disclosed. The necessity of elaboration of Methodological recommendations for the formation of the cost of intangible assets in the context of calculation items for enterprises of different types of economic activity, or more detailed disclosure of this issue in PAS 8, is revealed. Prospects. It is necessary to carry out research in the field of improvement of accounting methodology, including intangible assets through the prism of such elements of the method of accounting as accounts, double-entry, and balance sheet.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Improvement of accounting' for other source types:
Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography