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Journal articles on the topic 'National income accounting'

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Published: 4 June 2021
Last updated: 30 July 2024

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1

Khan, Salimullah. "NATIONAL INCOME ACCOUNTING IN PAKISTAN." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 47–61. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01017.x.

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2

Harrison, Anne. "NATIONAL ACCOUNTING AND INCOME DISTRIBUTION." Review of Income and Wealth 37, no. 2 (June 1991): 223–34. http://dx.doi.org/10.1111/j.1475-4991.1991.tb00357.x.

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3

Harvey, A. C., and David King. "An Introduction to National Income Accounting." Economica 52, no. 207 (August 1985): 402. http://dx.doi.org/10.2307/2553870.

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4

Holcombe, Randall G. "National Income Accounting and Public Policy." Review of Austrian Economics 17, no. 4 (December 2004): 387–405. http://dx.doi.org/10.1023/b:raec.0000044638.48465.df.

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5

Diab, Muhammad. "NATIONAL INCOME ACCOUNTING PRACTICES IN SYRIA." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 121–34. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01023.x.

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6

Nakamura, Leonard I. "INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING." Review of Income and Wealth 56 (April 23, 2010): S135—S155. http://dx.doi.org/10.1111/j.1475-4991.2010.00390.x.

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7

ASHEIM, GEIR B. "Green national accounting: why and how?" Environment and Development Economics 5, no. 1 (February 2000): 25–48. http://dx.doi.org/10.1017/s1355770x00000036.

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The present paper gives an overview of the theory of green national accounting. Three purposes of green national accounting (measurement of welfare equivalent income, sustainable income, or net social profit) and two measures (Green NNP and wealth equivalent income) are considered. Under the assumption of no exogenous technological progress, Green NNP is shown to equal wealth equivalent income if there is a constant interest rate or if consumption is constant. It is established as a general result that sustainable income [les ] wealth equivalent income [les ] welfare equivalent income, while Green NNP [les ] welfare equivalent income under no exogenous technological progress and a constant utility discount rate. Green NNP is shown to measure gross social profit rather than net social profit.
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8

Ahiakpor, James C. W. "George Reisman on National Income Accounting. A Correction." American Journal of Economics and Sociology 64, no. 2 (April 2005): 715–17. http://dx.doi.org/10.1111/j.1536-7150.2005.00385.x.

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9

Kohli, Ulrich. "GDP Growth Accounting: A National Income Function Approach." Review of Income and Wealth 49, no. 1 (March 2003): 23–34. http://dx.doi.org/10.1111/1475-4991.00072.

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10

Qayum, Abdul. "Inclusion of Environmental Goods in National Income Accounting." Economic Systems Research 6, no. 2 (January 1994): 159–66. http://dx.doi.org/10.1080/09535319400000014.

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11

CAIRNS, ROBERT D. "Sustainability accounting and green accounting." Environment and Development Economics 5, no. 1 (February 2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.

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Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2
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12

Figueroa, Eugenio, Enrique Calfucura, and Javier Nuñez. "Green national accounting: the case of Chile's mining sector." Environment and Development Economics 7, no. 2 (April 25, 2002): 215–39. http://dx.doi.org/10.1017/s1355770x02000153.

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This article uses the welfare foundations for the usual net domestic product (NDP) income measure of the traditional National Accounts System (NAS) provided by Weitzman (1976, 2000), and the propositions of Hartwick (1993) and Hamilton (1994a) to correct this measure in order to obtain a green (sustainable) measure of economic income. It estimates green measures of the economic income of Chile's mining sector for the period 1977–1996. Different methodologies regarding the valuation of mining resources are employed, and exploration expenditures in the mining sector are included to empirically estimate the green measures of income. The results clearly show that the usual income measures of the traditional NAS overestimated the economic income generated by the Chilean mining sector during the period by 20–40 per cent, and its rate of growth by 3–20 per cent. Moreover, this overestimation has increased in recent years. These empirical results are remarkably similar when different methodologies are used to calculate green measures of the mining sector's economic income. The empirical evidence produced in this work, together with the one provided by other studies, leads to the conclusion that Chile's outstanding recent economic growth has not delivered the amount of economic income recorded by its NAS, since a significant part of it corresponded to depreciation of the country's natural capital.
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13

Broadberry, Stephen. "Historical national accounting and dating the Great Divergence." Journal of Global History 16, no. 2 (June 23, 2021): 286–93. http://dx.doi.org/10.1017/s1740022820000388.

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AbstractBy offering a particular interpretation of the new evidence on historical national accounting, Goldstone argues for a return to the Pomeranz (2000) version of the Great Divergence, beginning only after 1800. However, he fails to distinguish between two very different patterns of pre-industrial growth: (1) alternating episodes of growing and shrinking without any long-term trend in per capita income and (2) episodes of growing interspersed by per capita incomes remaining on a plateau, so that per capita GDP trends upwards over the long run. The latter dynamic pattern occurred in Britain and Holland from the mid-fourteenth century, so that Northwest Europe first edged ahead of the Yangzi delta region of China in the eighteenth century.
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14

Froud, Julie, Colin Haslam, Sukhdev Johal, and Karel Williams. "Representing the household: in and after national income accounting." Accounting, Auditing & Accountability Journal 13, no. 4 (October 2000): 535–60. http://dx.doi.org/10.1108/09513570010338221.

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15

Osipchuk, Daryna S., Lyudmyla V. Chyzhevska, and Hanna Yu Khomenko. "RECOGNITION AND ACCOUNTING OF GOVERNMENT GRANTS IN NONPROFIT ORGANIZATIONS: NATIONAL AND INTERNATIONAL APPROACHES (IFRS)." Academic Review 2, no. 61 (July 5, 2024): 128–44. http://dx.doi.org/10.32342/2074-5354-2024-2-61-9.

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This article explores the issues related to the accounting treatment of government grants by nonprofit organizations. The study identifies key problematic aspects in recognizing revenue from government grants by non-profit organizations. The authors investigate the challenges associated with the accounting of operations involving government grants and earmarked receipts in the practices of non-profit organizations in Ukraine. Additionally, the article highlights the peculiarities of accounting for passive incomes in the records of non-profit organizations. Furthermore, the research presents a comparative analysis of the national accounting practices for grants and passive incomes in Ukraine and several foreign countries. The examination of accounting and tax legislation in foreign countries forms the basis for developing a methodology for reflecting the operations related to revenues of nonprofit organizations, considering both earmarked receipts and incomes arising from economic activities or passive sources. The research results provide recommendations regarding the accounting treatment and recognition of revenues from grants, earmarked receipts, and passive incomes. The study argues against the applicability of treating passive incomes as earmarked financing and proposes two models for recognizing such incomes based on the tax regulation of non-profit organizations in the country. Specifically, a distinction is made between models for non-profit organizations that are subject to income tax and those that are exempt from it. The authors propose an accounting ledger model for recording transactions related to receipts from the government and other private sources. Additionally, the study offers recommendations for adapting the provisions of IAS 20 «Accounting for Government Grants and Disclosure of Government Assistance» for the accounting of government grants and earmarked receipts by non-profit organizations. The research results illuminate two models for recognizing revenues from asset-related grants, taking into account the specific utilization of such assets in the activities of non-profit organizations.
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16

Yang, Ruotong, Xueying Wang, and Huiling Zhang. "A Brief Discussion on the Key Points of Enterprise Income Tax Audit." Frontiers in Humanities and Social Sciences 2, no. 5 (May 17, 2022): 140–46. http://dx.doi.org/10.54691/fhss.v2i5.721.

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Based on the analysis of the main factors affecting the annual income audit fee payable by the enterprise, this paper proposes several key audit matters for the key audit standards and considerations for the relevant enterprise income tax, and the key audit of the accounting of the relevant enterprise income tax expenses. In the key audit of the existing enterprise income tax, the following key audit matters are mainly considered: first, focus on reviewing whether the tax revenue, cost, expense and accounting method of the existing enterprise are accurate, second, focus on reviewing whether the tax adjustment policy of the income of the existing taxpaying enterprise is correct, and third, from the perspective of the national tax policy, whether the tax payment of the enterprise under review fully meets the preferential conditions of the national tax policy, on the basis of this key point, Several audit focus issues on corporate income tax accounting under the new National Tax Accounting Standards were raised.
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17

AHMED, MEHNAZ. "A REVIEW OF NATURAL RESOURCE VALUATION THROUGH NATIONAL INCOME ACCOUNTING." Economic Papers: A journal of applied economics and policy 19, no. 4 (December 2000): 55–78. http://dx.doi.org/10.1111/j.1759-3441.2000.tb00976.x.

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18

Asheim, Geir B., and Wolfgang Buchholz. "A General Approach to Welfare Measurement through National Income Accounting*." Scandinavian Journal of Economics 106, no. 2 (June 2004): 361–84. http://dx.doi.org/10.1111/j.0347-0520.2004.00362.x.

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19

Vasilyeva, V., and D. Semenyuk. "Income and expenditure accounting: areas of harmonization of international and national financial accounting standards." Economic scope, no. 147 (July 4, 2019): 128–39. http://dx.doi.org/10.30838/p.es.2224.040719.128.553.

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20

LINTOTT, JOHN. "ENVIRONMENTAL ACCOUNTING AND WELFARE." Journal of Environmental Assessment Policy and Management 01, no. 02 (June 1999): 177–93. http://dx.doi.org/10.1142/s1464333299000144.

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Recent years have seen attempts to design and implement environmental accounts for a number of countries, in response to perceived inadequacies in the existing national income accounts. This has led to much discussion of the feasibility and desirability of different approaches. This paper discusses three key issues: what use is envisaged for environmental accounts? What type of development are they intended to promote? And what view of consumption do they incorporate? The paper concludes that there is a strong case for developing environmental accounts in physical units as a tool of analysis, but that the case for developing accounts in money terms, on the other hand, largely with the aim of arriving at a "Green National Income", is quite weak. If the objective is to monitor progress towards sustainable welfare, the development of a set of social and environmental indicators would be preferable.
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21

Hooi, George, and Pran Boolaky. "Bank disclosure practices: Impact of users’ perspective of financial governance." Corporate Ownership and Control 13, no. 1 (2015): 324–37. http://dx.doi.org/10.22495/cocv13i1c2p10.

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This paper investigates the influence of the legal framework, national income and quality of financial governance on bank disclosure practices at a macro level. 104 developed and developing countries were examined in 2004. The findings indicate that in addition to investor protection and national income, quality of financial governance (accounting and audit) is positively associated with bank disclosure practices globally. Furthermore, this paper has explored and extended La Porta et al.’s (1998) findings on the association between national income and the quality of a country’s accounting standards to the banking disclosure model.
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22

THORP, ROSEMARY. "A NOTE ON FOOD SUPPLIES, THE DISTRIBUTION OF INCOME AND NATIONAL INCOME ACCOUNTING IN PERU*." Bulletin of the Oxford University Institute of Economics & Statistics 31, no. 4 (May 1, 2009): 229–41. http://dx.doi.org/10.1111/j.1468-0084.1969.mp31004001.x.

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23

Shkulipa, Liudmyla. "METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”." Economic Analysis, no. 30(4) (2020): 182–94. http://dx.doi.org/10.35774/econa2020.04.182.

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Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”. Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used. Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given. Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.
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24

Chancel, Lucas. "Towards distributional national and environmental accounts." Statistical Journal of the IAOS 36, no. 3 (August 26, 2020): 597–605. http://dx.doi.org/10.3233/sji-200689.

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Inequality and environmental changes are among of the most pressing policy challenges of our century and yet national accounting still largely fails to adequately measure these issues. This paper presents current efforts to distribute National Income and National Wealth in a way that is fully consistent with the National Accounts framework. It also discusses options to extend distributional accounting to the domain of environmental accounts.
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25

Mallick, Seeme, Naghmana Ghani, and Shahnaz Hamid. "The Relationship between Income Distribution and the Cost of Environmental Management in Australia." Pakistan Development Review 45, no. 4II (December 1, 2006): 1155–68. http://dx.doi.org/10.30541/v45i4iipp.1155-1168.

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Australia is highly dependent on its natural resources; therefore it needs to develop a national accounting system whereby the concept of natural resource asset depletion is incorporated into its national income accounts. The present study suggests that if the national income accounting system of the economy is deficient in highlighting the gap in estimated income and sustainable income, then such a system needs to be improved [Ahmed and Mallick (1997)]. In a previous analysis of the Australian economy [Mallick, Sinden, and Thampapillai (2000)], showed that reconciliation between the goals of sustainability and employment may be achieved by a real wage reduction of approximately 8-10 percent. The analysis was structured within the framework of a simple Keynesian model of income determination and a Cobb-Douglas production function.
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26

Huf, Ben. "Averages, indexes and national income: accounting for progress in colonial Australia." Accounting History Review 30, no. 1 (October 8, 2019): 7–43. http://dx.doi.org/10.1080/21552851.2019.1670220.

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27

Silver, Mick, and Khashayar Mahdavy. "The Measurement of a Nation's Terms of Trade Effect and Real National Disposable Income within a National Accounting Framework." Journal of the Royal Statistical Society. Series A (Statistics in Society) 152, no. 1 (1989): 87. http://dx.doi.org/10.2307/2982822.

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28

Özgöde, Onur. "Institutionalism in Action: Balancing the Substantive Imbalances of “the Economy” through the Veil of Money." History of Political Economy 52, no. 2 (April 1, 2020): 307–39. http://dx.doi.org/10.1215/00182702-8173384.

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Scholars working on the history of economics and economic governance assume national income accounting emerged naturally out of Keynesian concerns with economic growth and wartime needs. This paper provides an alternative and more complex genealogy, arguing instead that income accounting was born out of a governmental project, implemented by institutionalist economists at the National Bureau of Economic Research (NBER) during the interwar period, to manage “the business cycle.” Bridging the literatures on the history of economic policymaking of the interwar period and the postwar triumph of “American Keynesianism,” it shows that institutionalists developed income accounting as a knowledge infrastructure to monitor inter-sectoral imbalances that generated cyclical fluctuations. Called the National Income and Product Accounts (NIPA) System, this infrastructure constructed “the economy” as a composite statistical object, composed of many disparate, nonfungible substantive elements that could not have been otherwise patched into a coherent whole. Wrapping these elements into the veil of money, the NIPA System became the interface through which policymakers intervened in intersectoral imbalances at the level of monetary flows with fiscal tools.
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29

Quah, Euston. "Household Work and National Income Accounting: to Include or not to Include?" Asian Economic Journal 6, no. 1 (March 1992): 25–41. http://dx.doi.org/10.1111/j.1467-8381.1992.tb00079.x.

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30

Lozada, Gabriel A. "Resource depletion, national income accounting, and the value of optimal dynamic programs." Resource and Energy Economics 17, no. 2 (August 1995): 137–54. http://dx.doi.org/10.1016/0928-7655(94)00023-d.

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31

Mohan, Preeya S., Bazoumana Ouattara, and Eric Strobl. "Decomposing the Macroeconomic Effects of Natural Disasters: A National Income Accounting Perspective." Ecological Economics 146 (April 2018): 1–9. http://dx.doi.org/10.1016/j.ecolecon.2017.09.011.

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32

Ionescu-Feleagă, Liliana, Voicu D. Dragomir, Ștefan Bunea, Oana Cristina Stoica, and Laura-Eugenia-Lavinia Barna. "Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe." Electronics 11, no. 23 (November 30, 2022): 3970. http://dx.doi.org/10.3390/electronics11233970.

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The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level.
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33

Khari, Pooja. "Economic Productivity through Net National Disposable Income." Journal of Business Management and Information Systems 10, no. 02 (July 23, 2023): 1–7. http://dx.doi.org/10.48001/jbmis.2023.1002001.

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According to the Keynesian consumption function, Consumption expenditure plays a crucial role in determining the Gross Domestic Product (GDP), as evident in the Absolute Income Hypothesis. This concept has subsequently been used in developing the permanent income hypothesis and the life cycle hypothesis. However, when considering the net national disposable income after accounting for factors like net factor income from abroad, taxes, and subsidies, it becomes clear that final consumption expenditure holds a more dominant position. A gap in the existing literature arises from the historical unavailability of data, leading to the use of GDP as a proxy variable instead of net national disposable income when determining the consumption function for India. This research paper aims to address this gap by employing the net national disposable income of the Indian economy to estimate the consumption function for the period between 1994 and 2018. Additionally, it empirically tests the long-term effects of current income and current wealth (defined as past year income minus past year consumption) on consumption within the context of the Indian economy. The empirical findings provide support for a significant positive relationship between consumption and income and wealth. This is further substantiated by the significant values of the marginal propensity to consume (MPC) derived from income and wealth during the given time period. The estimated equation aligns with the life cycle hypothesis for the Indian economy, indicating that long-term, steadfast planning is crucial for improving the productive capacity of the economy, reducing poverty, and enhancing employment levels more effectively.
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34

Columbano, Claudio, Lucia Biondi, and Enrico Bracci. "Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service." Journal of Public Budgeting, Accounting & Financial Management 35, no. 6 (December 1, 2023): 240–61. http://dx.doi.org/10.1108/jpbafm-06-2023-0101.

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PurposeThis paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities.Design/methodology/approachThis paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020.FindingsThe analysis reveals that net income is smoother than cash flows as a summary measure of economic results and that accounting for accruals improves the predictability of future cash flows. However, the authors' novel disaggregation of accrual accounts reveals that those accounts that contribute the most to making income smoother than cash flows – noncurrent assets and liabilities – are also those that contribute the least to predicting future cash flows.Originality/valueThe disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities.
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35

BASHYROVA, G. "Income Tax: Genesis of Definition and Object of Accounting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 38–46. http://dx.doi.org/10.31767/nasoa.3-2020.04.

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Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.
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Trklja, Radmila, Milan Trklja, and Boban Dašić. "Digital assets: Creation and accounting records." Ekonomski signali 16, no. 2 (2021): 115–26. http://dx.doi.org/10.5937/ekonsig2102115t.

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The Law on Digital Assets (here in after' the Law) entered into force at the end of 2020, but due to a six-month postponement its implementation started on 31.06.2021. In the meantime, the National Bank of Serbia and the Securities Commission (as the two main regulatory authorities established by the Law) have adopted 19 secondary legislation acts in the form of decisions and bylaws. With reference to that, the Ministry of Finance adopted amendments to the Law on Corporate Income Tax and Law on Individual Income Tax regarding taxation of digital assets transactions. In addition to regulation of the legal framework and taxation, this issue also requires regulation of the accounting method, i.e. recognition and measurement of digital assets - which is the topic of this paper.
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37

Lupton, Nathaniel C., Guoliang Frank Jiang, Luis F. Escobar, and Alfredo Jiménez. "National Income Inequality and International Business Expansion." Business & Society 59, no. 8 (December 7, 2018): 1630–66. http://dx.doi.org/10.1177/0007650318816493.

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We examine the extent to which host country income inequality influences multinational enterprises’ (MNE) expansion strategy for foreign production investment, depending on their specific strategic objectives. Applying a transaction cost framework, we predict that national income inequality has an inverted U-shaped relationship with foreign production investment. As inequality increases, MNEs accrue lower transaction costs arising from interactions with various local actors, leading to higher probability of investment. As income inequality increases further, its effect on location attractiveness will become negative, as its attraction effect is increasingly offset by additional monitoring, bargaining, and security costs owing to the more fractious nature of high inequality societies. In addition, we suggest that the impact of income inequality is contingent on investment objectives: The inverted U-shaped relationship is stronger for efficiency-seeking investment but weaker for market-seeking and competence-enhancing investments. We find substantial support for our hypotheses through an analysis of 27 years (1986-2012) of data on Japanese MNEs’ overseas production entries.
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38

Wei, Xing. "The Case Analysis of Presentation and Disclosure about other Comprehensive Income." Applied Mechanics and Materials 687-691 (November 2014): 4691–94. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.4691.

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This article selects the financial statement established by the CNPC(China National Petroleum Corporation) for the year 2013 according to the Chinese accounting standard for business enterprises as an example, analysis of the problems of presentation and disclosure of other comprehensive income in our country, and contrast and analyze the stipulation about other comprehensive income presentation and disclosure stipulated by the IAS (International Accounting Standards) and FASB statements.
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39

Milanovic, Branko. "THE LEVEL AND DISTRIBUTION OF INCOME IN MID-EIGHTEENTH-CENTURY FRANCE, ACCORDING TO FRANÇOIS QUESNAY." Journal of the History of Economic Thought 37, no. 1 (February 12, 2015): 17–37. http://dx.doi.org/10.1017/s1053837214000728.

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The paper uses the data from François Quesnay's writings to derive a social table for pre-revolutionary France and estimate the level and distribution of income. It formalizes Quesnay’s thinking about the process of production and situates it within the modern national accounting framework. Quesnay’s estimates are compared with some contemporary and recent estimates of eighteenth-century French incomes and inequality.
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40

Hlukhova, Valentyna. "INCOMES OF BUDGET INSTITUTIONS AS AN OBJECT OF ACCOUNTING." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2023): 7–17. http://dx.doi.org/10.35774/ibo2023.03-04.007.

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Introduction. In conditions of limited budgetary resources, the role of accounting of income of budgetary institutions from various sources is increasing. The correctness of the definition, completeness, and recognition of income as accounting objects has a significant impact on the quality of the assessment of the implementation of the estimate as the main financial planning and control document of a budget organization. This is especially relevant in conditions when national accounting standards in the public sector are being introduced in the public sector on the basis of international ones. Methods. To achieve the set goals, methods of analysis, synthesis, and grouping were used to determine the concept of “income of budgetary institutions” while systematizing the legislative framework; structural and logical analysis - for classification and detailing of income of budgetary institutions; statistical, graphical, comparison – for a visual presentation of the research results; generalization and systematic method - in identifying problematic issues and improving the income of budgetary institutions as objects of accounting. Results. The specifics of the income of budgetary institutions are determined by economic content, classification, and their role in accounting for the implementation of budgetary institution estimates. It has been proven that the income of budgetary institutions is characterized by large volumes and is the object of accounting for a large number of entities - budgetary institutions. The features of accounting for the income of general and special funds are outlined. It has been determined that accounting for income from exchange and non-exchange transactions, as objects of accounting in budgetary institutions, is strictly regulated by the regulatory framework, but there are a number of inconsistencies and problematic issues; to solve some of them, it is proposed to carry out detailing of sub-accounts and other measures in accordance with strategic ones. directions for reforming accounting in the public sector. Discusions. The results of the study can be used for further scientific developments to improve the regulatory framework for accounting for the income of budgetary institutions, taking into account their essential features when forming their accounting policies, which will contribute to the creation of a modern information and analytical base in managing the financial and economic activities of budgetary institutions. Keywords: income, budgetary institutions, accounting, exchange transactions, non-exchange transactions.
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41

Ozili, Peterson K., and Erick Outa. "Bank earnings management using commission and fee income." Journal of Applied Accounting Research 20, no. 2 (May 13, 2019): 172–89. http://dx.doi.org/10.1108/jaar-02-2018-0030.

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Purpose The purpose of this paper is to investigate whether banks use commission and fee (CF) income to manage reported earnings as an income-increasing or income smoothing strategy. Design/methodology/approach The authors employ the regression methodology to detect real earnings management. Findings The authors find that banks use CF income for income smoothing purposes and this behaviour persists during recessionary periods and in environments with stronger investor protection. The implication of the findings is that bank non-interest income which achieves diversification gains to banks is also used to manipulate reported earnings. Research limitations/implications The findings show that real earnings management is prevalent among banks in Africa. Further research into earnings management should examine real earnings management among non-financial firms in developing regions. Practical implications From an accounting standard setting perspective, the evidence suggests the need for national/international standard setters to adopt strict revenue recognition rules that ensure that banks or firms report the actual fees they make, and to discourage banks from delaying (or deferring) the collection of fee income to manage or smooth reported earnings opportunistically. Originality/value This study contributes to the positive accounting theory (PAT) literature which examines the accounting and non-accounting decisions that influence managers’ choice of accounting methods in financial reporting. Extending the PAT, the authors show that certain conditions can incentivize managers to engage in earning management such as during recessions and weak institutional quality or weak investor protection.
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42

Campos, Pablo, Alejandro Álvarez, José L. Oviedo, Paola Ovando, Bruno Mesa, and Alejandro Caparrós. "Refined Systems of National Accounts and Experimental Ecosystem Accounting Versus the Simplified Agroforestry Accounting System: Testing in Andalusian Holm Oak Open Woodlands." Forests 11, no. 4 (April 2, 2020): 393. http://dx.doi.org/10.3390/f11040393.

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The scientific debate over how to make visible the connections between the standard System of National Accounts (SNA) and its ongoing satellite Environmental Economic Ecosystem Accounting–Experimental Ecosystem Accounting (SEEA–EEA) is a challenge that is still pending. The literature on environmental accounting of agroforestry and silvopastoral landscapes rarely values the multiple ecosystem services of an area, an economic unit (e.g., farm), or a vegetation type (e.g., holm oak—Quercus ilex L.—open woodland). Generally, the literature presents the market value of the products consumed directly or a correction of the latter that reduces their exchange values in order to approximate them to their resource rents. In our previous publications, we have applied and compared our Agroforestry Accounting System (AAS) with the System of National Accounts (SNA), and we refined the latter to avoid the lag between income generation and its accounting in the period in which the product is extracted. These previous publications did not develop experimental applications of the SEEA–EEA with comparisons to the SNA and it being integrated into the AAS. The main novelty of this article is that, for the first time, we present detailed applications and comparisons of our developments of the refined SEEA–EEA and refined SNA with a simplified version of the AAS. The accounting frameworks applied take the production and capital accounts in the process of being updated by the United Nations Statistics Division (UNSD) at the scale of the holm oak open woodlands of Andalusia into account. In this study, we compare three environmental accounting approaches for ecosystem services and environmental income measurements at basic and social prices: our slightly refined standard System of National Accounts (rSNA); our refined, updated and ongoing satellite System of Environmental Economic Accounting–Experimental Ecosystem Accounting (rSEEA–EEA); and our simplified Agroforestry Accounting System (sAAS). We tested them for 15 economic activities in 1408 thousand hectares of the predominantly mixed holm oak open woodland (HOW) land use tiles in the region of Andalusia, Spain. We considered the government institutional sector to be the collective owner of public economic activities, which we incorporated in the rSNA and the sAAS approaches. We discuss consistencies in environmental incomes identified from the results of the three ecosystem accounting frameworks applied to the HOW. The discrepancies in the measurement of ecosystem services of the government institutional sector between the rSEEA–EEA and the sAAS were due to the omission in the former of the government manufactured costs incurred in the supply of freely consumed public final products. The most notable finding of our comparison is that the ecosystem services and the environmental income results for individual market products offered the same values, whichever the ecosystem accounting framework applied. This was not the case with the ecosystem services of public products without market prices, due to the fact that the rSNA estimates these products at production cost and the rSEEA–EEA did not consider the government manufactured production costs and ordinary manufactured net operating margin of government final public product consumption. We also found that, according to modeling of the scheduled management of future biological resources of the HOW, the environmental income shows biological sustainability of the individual nature-based total product consumption.
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43

BRATCEV, V. I., M. A. KAZANOVA, and A. V. ROYBU. "DEVELOPMENT OF FINANCIAL ACCOUNTING AND INTERNATIONAL STANDARDS FOR FINANCIAL STATEMENTS IN PART OF TAX ON ORGANIZATION PROFIT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 100–105. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.019.

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The article defines the need and prerequisites for bringing the national accounting and reporting system in line with international standards. Problems and prospects of the application of IFRS by Russian enterprises in terms of tax accounting are considered. The process of reforming the tax system, including tax accounting for corporate income tax, is analyzed.
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44

Surinov, Alexandr Е., and Аrtur B. Luppov. "Influence of Regional Differences in the Cost of Living on National Income Inequality." Economy of Region 17, no. 3 (October 5, 2021): 814–27. http://dx.doi.org/10.17059/ekon.reg.2021-3-7.

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Regional differences in the cost of living distort the estimates of monetary components of living standards and resource requirements, which are necessary for implementing measures to reduce income inequality as a cause of social injustice and unrest. Thus, we propose a methodology for calculating nominal household income using rouble purchasing power parity to assess its influence on national inequality. This approach measures inequality based on individual data on household income, disregarding the territorial differentiation of consumer prices. Then, the influence of regional price differences on the national income inequality was assessed by comparing Gini coefficients calculated for the same sample of households using two criteria: nominal per capita income and per capita income adjusted for purchasing power in various regions. The study revealed that the difference in nominal incomes is reduced by regional disparities in the cost of living. Simultaneously, the distribution of household incomes adjusted for regional purchasing power parities is more even. The research findings can be used to develop policy measures aimed at reducing regional welfare disparities and poverty.
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45

Surinov, Alexandr Е., and Аrtur B. Luppov. "Influence of Regional Differences in the Cost of Living on National Income Inequality." Economy of Region 17, no. 3 (October 5, 2021): 814–27. http://dx.doi.org/10.17059/ekon.reg.2021-3-7.

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Regional differences in the cost of living distort the estimates of monetary components of living standards and resource requirements, which are necessary for implementing measures to reduce income inequality as a cause of social injustice and unrest. Thus, we propose a methodology for calculating nominal household income using rouble purchasing power parity to assess its influence on national inequality. This approach measures inequality based on individual data on household income, disregarding the territorial differentiation of consumer prices. Then, the influence of regional price differences on the national income inequality was assessed by comparing Gini coefficients calculated for the same sample of households using two criteria: nominal per capita income and per capita income adjusted for purchasing power in various regions. The study revealed that the difference in nominal incomes is reduced by regional disparities in the cost of living. Simultaneously, the distribution of household incomes adjusted for regional purchasing power parities is more even. The research findings can be used to develop policy measures aimed at reducing regional welfare disparities and poverty.
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46

BRATTSEV, V. I., I. S. FALILEEVA, and G. K. KOVALENKO. "IMPROVING TAX ADMINISTRATION WITHIN THE CONSOLIDATED GROUP OF TAXPAYERS APPLYING THE RUSSIAN ACCOUNTING AND TAX ACCOUNTING SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 71–77. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.013.

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The article identifies the need and prerequisites for bringing the national accounting and reporting system in line with the requirements of modern tax legislation. The problems and prospects of using the accounting and tax accounting system within the framework of a consolidated group of taxpayers, in terms of reducing the tax burden, are considered. The process of reforming the tax system, in particular the tax accounting of corporate income tax, has been analyzed.
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47

Atkinson, Glen. "Purpose and Measurement of National Income and Product." Journal of Economic Issues 42, no. 2 (June 2008): 303–16. http://dx.doi.org/10.1080/00213624.2008.11507140.

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48

SLAVINSKYI, Valerii, Yuliia OLIINYK, and Diana VITKO. "Classification and recognition of income (expenses) and their display in the report." Economics. Finances. Law 10, no. - (January 28, 2022): 37–40. http://dx.doi.org/10.37634/efp.2022.10.9.

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The paper is devoted to current issues of accounting of income and expenses at the enterprise. The research topic is very important and interesting, since profit is the main goal of entrepreneurial activity. The main factors affecting the recognition of financial results (profit or loss) at the enterprise are income and expenses from its activities. It is undeniable that the final financial result depends on the income and expenses of the enterprise, which realizes the problem of formation and proper organization of its accounting. An improved accounting system must accurately formulate the expediency of expenses and income that have a significant impact on the formation of financial results. The costing and invoicing process has changed significantly over the past few years. Such changes are due to the fact that the functioning of new divisions requires the construction of an improved system of accounting for income and expenses. Since the goal of any business is to make a profit. Therefore, in this context, the following tasks appear, such as: setting up the system of formation and accounting of costs at the enterprise, finding reserves for reducing costs. The paper provides an overview of income and expense accounting and their classification. An analysis of the interpretation of expenses and the classification of income according to national and international standards will be carried out. Interesting and relevant proposals have been made to improve the current legal framework of income and expenditure. To improve the process of obtaining profit and reduce costs at enterprises.
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Stossberg, Sibylle, and Hansjörg Blöchliger. "Fiscal Decentralisation and Income Inequality: Empirical Evidence from OECD Countries." Jahrbücher für Nationalökonomie und Statistik 237, no. 3 (September 26, 2017): 225–73. http://dx.doi.org/10.1515/jbnst-2017-1108.

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Abstract Fiscal decentralisation might be partially responsible for rising income inequality by exacerbating competition between sub-national governments and compromising national government’s ability to redistribute. This paper investigates the relationship between fiscal decentralisation and economy-wide disposable income inequality. Drawing on a dataset of up to 20 OECD countries and covering the period 1996 to 2011, the analysis links a set of income inequality indicators and a wide array of fiscal decentralisation indicators. Results indicate that decentralisation might actually reduce income inequality, as measured by the Gini coefficient, but the effect is rather small and unstable across specifications. Fine-graining the analysis by using income percentile ratios, in turn, produces more significant and stable results. As such, the effects of fiscal decentralisation are not the same along the income distribution. While decentralisation tends to be associated with a reduction in income inequality between high incomes and the median, it is linked to a divergence of low income groups from the median, notably via sub-central tax autonomy. Transfers between levels of government also tend to be associated with an increase in the gap between lower and middle incomes. Interpreting these effects jointly, it seems that mainly middle income earners benefit from fiscal decentralisation.
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50

VINCENT, JEFFREY R. "Green accounting: from theory to practice." Environment and Development Economics 5, no. 1 (February 2000): 13–24. http://dx.doi.org/10.1017/s1355770x00000024.

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A decade has passed since Wasting Assets, a study of Indonesia by Robert Repetto and colleagues at the World Resources Institute, drew widespread attention to the potential divergence between gross and net measures of national income. This was by no means the first ‘green accounting’ study. Martin Weitzman, John Hartwick, and Partha Dasgupta and Geoffrey Heal had all conducted seminal theoretical work in the 1970s. But the World Resources Institute study demonstrated that data were adequate even in a developing country to estimate adjustments for the depletion of some important forms of natural capital and that the adjustments could be large relative to conventional, gross measures of national product and investment. The adjusted, net measures suggested that a substantial portion of Indonesia's rapid economic growth during the 1970s and 1980s was simply the unsustainable ‘cashing in’ of the country's natural wealth.
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