Log in

Relevant bibliographies by topics / Organization of accounting

Contents

Journal articles
Dissertations / Theses
Books
Book chapters
Conference papers
Reports

Academic literature on the topic 'Organization of accounting'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 May 2022

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

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Organization 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.

Journal articles on the topic "Organization of accounting"

1

Abdullayev, Aybek Nazarbayevich. "Organization Of Accounting In Organizations Of The Non-Governmental Education System." American Journal of Management and Economics Innovations 3, no. 06 (June 10, 2021): 130–37. http://dx.doi.org/10.37547/tajmei/volume03issue06-20.

Full text

Abstract:

The article discusses the procedure, stages of organization of accounting in business entities providing non-governmental educational services and the parties involved in this process. The article also examines the responsibilities of the participants in the organization of the account, the organizational, technical and methodological aspects of this process.

APA, Harvard, Vancouver, ISO, and other styles

2

Semenets, Anna, and Kateryna Shymanska. "ORGANIZATIONAL SUPPORT OF ACCOUNTING FOR ELECTRONIC MONEY." International Journal of New Economics and Social Sciences 4, no. 2 (December 30, 2016): 0. http://dx.doi.org/10.5604/01.3001.0010.3923.

Full text

Abstract:

Procedure of accounting organization for electronic money by methodical, technical and organizational stages has been defined. Methodical step of accounting organization of electronic money includes a range of specific application elements of accounting method (documentation, registration, synthesis, communication of information). Technical stage of e-money accounting includes the choice of Cloud-computer accounting form that enables multifunctional access to an accounting system. The main duties of the accountant on accounting for electronic money that is necessary to register in job description have been presented concerning organizational stage of organization accounting by us.

APA, Harvard, Vancouver, ISO, and other styles

3

Bochkov, P. "Current issues of accounting and taxation of enterprises of religious organizations in the context of the conceptual apparatus." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 237–42. http://dx.doi.org/10.24144/2307-3322.2021.69.40.

Full text

Abstract:

The article is devoted to the organization and accounting and taxation of enterprises of religious organizations, reveals the legal aspect of their implementation and identifies current problematic segments of this activity. Outlines the expediency and necessity of updating the conceptual apparatus of organizational accounting procedures and taxation processes, reveals the author's vision of the content of the definitions of "accounting policy" and "tax relations in religious activities." The substantiation of expediency of their adaptation at the organization of the account and the taxation at the enterprises of the religious organizations is resulted. Reveals some issues of taxation of these enterprises and identifies existing segments of this process in religious activities. Includes the author's vision of ways to improve accounting and taxation procedures at the enterprises of religious organizations. The processes of accounting and taxation of enterprises of religious organizations are marked by a certain feature that stems from the purpose and purpose of them. According to the classical definition, a religious organization is an organization that is formed to meet the religious needs of citizens to profess and spread the faith and act in accordance with its hierarchical and institutional structure. In accordance with current legislation, the activities of these enterprises, in most cases, are represented by the rules of accounting and taxation, which are inherent in non-profit organizations. One of the components of non-profit organizations, according to the legislation of Ukraine are enterprises of religious organizations, which have their own characteristics of the organization of accounting, financial reporting and tax procedures. The research indicated the existence of a number of unresolved issues, especially in the conceptual framework, which affects the conduct of accounting procedures and procedures for the taxation of religious activities. In order to improve these procedures, it is proposed to choose such conceptual categories as "accounting policy of enterprises of religious organizations" and "tax relations in religious activities". Their adaptation will provide an opportunity not only to take a more substantive approach to the organization of accounting and tax procedures of religious organizations, but also to be able to ensure quality segments of their conduct in the future.

APA, Harvard, Vancouver, ISO, and other styles

4

Choy Chong, Siong, Kalsom Salleh, Syed Noh Syed Ahmad, and Syed‐Ikhsan Syed Omar Sharifuddin. "KM implementation in a public sector accounting organization: an empirical investigation." Journal of Knowledge Management 15, no. 3 (May 31, 2011): 497–512. http://dx.doi.org/10.1108/13673271111137457.

Full text

Abstract:

PurposeThis study aims to investigate how accountants working in a large public sector accounting organization perceive KM implementation issues in their organization. An integrated KM framework that interconnects KM enablers, knowledge sharing process, and organizational performance derived from the literature is proposed and adopted in this study.Design/methodology/approachThe accountants working at the Accountant‐General's Department (AGD) under the Ministry of Finance, Malaysia are selected for an in‐depth study through the use of a self‐reporting questionnaire. The model's validity was confirmed through factor analysis. The data were then analyzed using multiple regression analyses.FindingsThe statistical results provide strong support for the KM framework. There are positive effects of KM enablers and knowledge sharing process towards organizational performance. When both the variables are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant enablers.Research limitations/implicationsThis research was conducted in only one organization among the lower echelon accountants, thereby limiting the generalizability of the results obtained. This paper provides a framework for developing an instrument for assessing the AGD, which has drawn plans to institutionalize KM. As a knowledge nexus of public sector accounting knowledge and practice, the AGD has to place serious emphasis on the significant KM enablers in drawing up its KM implementation strategy in order to effectively manage and leverage the intellectual assets of its professional intellects. This will enable it to reap better performance.Originality/valueThis study has extended knowledge in KM, especially concerning KM implementation issues in public sector organizations. Moreover, this research is among the first empirical works to address KM implementation in a public accounting organization.

APA, Harvard, Vancouver, ISO, and other styles

5

Kerr, Stephen G. "Responsible Accounting For St. Joachims." Journal of Business Case Studies (JBCS) 4, no. 11 (November 1, 2008): 35–48. http://dx.doi.org/10.19030/jbcs.v4i11.4820.

Full text

Abstract:

St. Joachims is a private school district. The case explores some of the challenges organizations face when implementing appropriate responsibility accounting structures. St. Joachims is a not for profit organization struggling with change. The existing accounting reports and procedures are not consistent with the strategic change the organization is implementing. The reader must apply knowledge of responsibility accounting, budget processes, cost allocation, relevant costing, and performance evaluation to create recommendations for accounting policies that will support the organizations new strategic direction.

APA, Harvard, Vancouver, ISO, and other styles

6

Prunenko, M. A. "MANAGEMENT ACCOUNTING IN PANDEMIC CONDITIONS." Bulletin of Udmurt University. Series Economics and Law 31, no. 3 (June 8, 2021): 388–93. http://dx.doi.org/10.35634/2412-9593-2021-31-3-388-393.

Full text

Abstract:

The COVID-19 pandemic suddenly and unexpectedly has brought unprecedented short and long-term challenges to organizations. In the context of the global economic crisis, the role and importance of production information and its operational accounting in making managerial decisions is increasing. The main task of such support is to use new methods of organizing production and sales, and as a result, to reduce costs and improve the quality characteristics of products. The crisis makes more "stringent" requirements for the quality of information for making management decisions. Therefore, it is critically important to use the entire arsenal of the management accounting system, which allows solving these problems. Insufficient or incorrect understanding of the importance of management accounting in times of crisis is the ignorance or ineffective use of its tools in the organization. The purpose of this study is to examine changes in the management accounting system during the crisis. In this work, various aspects of the organization's management accounting are analyzed. The most effective ways to optimize costs in the crisis period of the organization's activities are identified. Long-term anti-crisis solutions are proposed. The presented methods of overcoming the crisis phenomena can be applied in the economic activity of any economic organization.

APA, Harvard, Vancouver, ISO, and other styles

7

In’kova, A. I., and O. N. Tarasova. "Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.

Full text

Abstract:

The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.

APA, Harvard, Vancouver, ISO, and other styles

8

Ablazov, N. "Features of Accounting in Construction Organizations." Bulletin of Science and Practice 7, no. 4 (April 15, 2021): 327–31. http://dx.doi.org/10.33619/2414-2948/65/37.

Full text

Abstract:

This article is devoted to the main features of the organization of accounting in construction organizations. And considered cost indicators used in them. Formation of high-quality and timely information about the financial and economic activities of a construction organization is the key goal of accounting.

APA, Harvard, Vancouver, ISO, and other styles

9

Lazareva, Natalia V. "ORGANIZATION OF RISK-FREE ACCOUNTING IN CENTRALIZED ACCOUNTING." Today and Tomorrow of Russian Economy, no. 95-96 (2019): 96–103. http://dx.doi.org/10.26653/1993-4947-2019-95-96-09.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Shah, Snehal, and Anil Sachdev. "How to develop spiritual awareness in the organization." Journal of Management Development 33, no. 8/9 (September 2, 2014): 871–90. http://dx.doi.org/10.1108/jmd-07-2013-0098.

Full text

Abstract:

Purpose – The purpose of this paper is to propose a theoretical model that leverages the practical wisdom of the Panch-Kosa framework of yogic philosophy to develop an awareness of spirituality in the organization. It also provides quasi-quantitative empirical evidence to demonstrate its potential application. Design/methodology/approach – A survey was designed and administered in four different organizations. Correlation, ANOVA and χ2 analysis were conducted to explore the applicability of the proposed framework. Findings – The results indicate that values, as reflected in the physical aspects of an organization such as its logo, symbols and organizational elements characterized as “practice of Fair Governance” and “HR Effectiveness”, influence employee-related outcomes. Further, the study found that when there is a perfect “alignment” between an organization's intent to honor values and its corresponding actions, employees perceive the highest levels of holistic engagement. Research limitations/implications – This study has an implication on how to leverage practical wisdom from Hindu philosophy to enable individuals and organizations to transform to a higher level of consciousness. Originality/value – The paper has ventured into an uncharted territory of integrating the yogic framework of Panch-Kosa to the organizational elements and has provided preliminary support for its applicability in organizations. Moreover, it operationalizes the notion of alignment between organization's value-centric strategy and actions and its impact on employee-related outcomes.

APA, Harvard, Vancouver, ISO, and other styles

More sources

Dissertations / Theses on the topic "Organization of accounting"

1

Silivonchyk, O. B., and A. O. Sayun. "Features of the organization of accounting at the enterprise." Thesis, Київський національний університет технологій та дизайну, 2021. https://er.knutd.edu.ua/handle/123456789/18791.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

Full text

Abstract:

There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors are adopted for this research including a comprehensive set of strategic typologies and management techniques (MTs). Three forms of contingency fit, selection, interaction, and systems approaches, have been adopted in order to develop research questions and hypotheses.A triangulation approach combining a survey and interviews is used in this research. The questionnaire was delivered to 'accounting managers' of 451 companies listed on the Stock Exchange of Thailand (SET). There were 135 returned and usable responses, resulting in 29.9 percent response rate. Semi-structured interviews of seven companies provide qualitative findings, which are in line with, but explain further, those from the survey.The findings confirm the popularity of the use of, and high perceived benefit from, traditional MAPs and reveal disappointing adoption rates of, and relatively low perceived benefit from, contemporary MAPs. There are some alignments between MAPs and strategic typologies and between MTs and strategic typologies. However, only a few moderation effects are detected. In line with expectations, the companies under differentiation/ prospector/ entrepreneurial/ build strategies tend to have higher organizational performance when they obtain higher benefit from contemporary MAPs and MTs concerning quality, employee empowerment, customization and flexibility. It was also found that the companies pursuing cost leadership/ defender/ conservative/ harvest strategies tend to have higher performance when they obtain higher benefit from traditional MAPs and MTs relating to cost reduction processes.This study adds to the limited body of knowledge of MA in Asian countries, in particular Thailand. It represents a comprehensive survey and explanation of MAPs in Thailand. It is anticipated that this research will make academics and practitioners aware of the capability of alternative MAPs combined with the right match of MTs to improve firms' efficiency and effectiveness as well as its fit with the strategies. It is also expected that the findings of this research will provide valuable insights into the nature of MAPs, and assist the academics and practitioners in improving management accounting rules and practices in Thailand.

APA, Harvard, Vancouver, ISO, and other styles

3

Chen, Jennifer Ching-Kuan. "ACCOUNTING DISCLOSURE AT THE ORGANIZATION-SOCIETY INTERFACE: A META-THEORY AND EMPIRICAL EVIDENCE." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2076.

Full text

Abstract:

This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate foundations' social functions. Taken together, these three studies build upon prior theoretical and empirical work to advance social and environmental accounting research.
Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.

APA, Harvard, Vancouver, ISO, and other styles

4

Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Kolyanovskaya, V. O. "Standard Providing the Property, Plant and Equipment in Budgetary Institutions." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7781.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

Full text

Abstract:

1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16
Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organization of the system of use of fixed assets are formulated.
Визначені проблеми обліку основних засобів в ринкових умовах господарювання. Окреслена роль основних засобів у забезпеченні ефективного функціонування суб’єкта господарювання. Сформульовані основні принципи організації системи використання основних засобів.

APA, Harvard, Vancouver, ISO, and other styles

7

Matthysen, Megan. "The relationship between readiness to change and work engagement: a case study within an accounting firm undergoing change." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/11553.

Full text

Abstract:

Readiness to change is a critical element for the successful implementation of organisational change (Weiner, 2009). Work engagement is an important driver for organisational success (Lockwood, 2007) and it is important that organisations sustain work engagement during organisational changes. Readiness to change and work engagement are both important aspects of a successful organisation. The purpose of this study was to investigate the relationship between readiness to change and work engagement within a mid-tier accounting firm in South Africa. A combined questionnaire, incorporating two measuring instruments was utilised to gather the data for the purpose of this study. These instruments are the Organisational Change Questionnaire – Climate of Change, Process and Readiness (OCQ-C,P,R) as well as Utrecht’s Work Engagement Scale (UWES). The measuring instrument utilised demonstrated adequate reliability. By utilising the OCQ-C,P,R two additional constructs were incorporated into the study namely process of change and trust in leadership. The measuring instrument was sent electronically to all the staff members within the mid-tier accounting firm across South Africa. The researcher obtained a sample of n = 340. A model was constructed based on the measuring instrument to illustrate the hypothesised relationships between the constructs. Results from confirmatory factor analysis suggested that there was a good model fit with the data. Both descriptive and inferential statistics techniques were used for the data analysis. The relationships between the constructs were tested through structure equation modelling and Pearson’s product-moment correlation coefficients. The results of the study indicated that there is a practical and statistically significant relationship between readiness to change and work engagement. The results of the study implied that high levels of work engagement will generate high levels of readiness to change. Engaged employees are better able to cope with job demands during change processes which ultimately will impact whether change implementation is successful. Readiness to change and work engagement also indicated significant correlations with process of change and trust in leadership. Demographic groups had significant differences in the mean scores for work engagement, process of change and trust in leadership.

APA, Harvard, Vancouver, ISO, and other styles

8

Drujon, D'Astros Caecilia. "Three essays on silences in management accounting : an exploratory research into power, talk and knowledge in management accounting in light of the exercice of silence." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2020. http://www.theses.fr/2020ESEC0007.

Full text

Abstract:

Cette thèse a pour objectif de montrer qu’en parallèle de la transparence, la comptabilité de gestion produit aussi du silence et peut être utilisée, fonctionner autour du silence. La comptabilité de gestion est une invitation à dire qui coexiste avec la dimension politique de la vie organisationnelle. Cette politique organisationnelle peut entraîner une forme de silence. La comptabilité de gestion peut, elle, être une partie intégrante de ce travail politique, à tous les niveaux de l’organisation, et être ainsi un outil important dans la création, et la perpétuation du silence. Dans la production, la consommation, l’analyse et le travail continuel de façonnage des chiffres, les acteurs organisationnels peuvent choisir, ou être forcés d’exclure des informations sensibles ou complexes. Lorsqu’une information de comptabilité de gestion est considérée comme difficile à lire, ou à comprendre, difficile à partager ou communiquer, non-satisfaisante ou insensée, elle peut être infusée, imprégnée d’une forme de silence. Ce silence ne se limite pas aux règles élémentaires de conversation, mais peut porter des messages et des stratégies qui modifient la réalité organisationnelle. Ce travail de recherche explore donc l’exercice du silence comme partie essentielle des systèmes de contrôle de gestion (Cooper et al., 1981). Ces pratiques de comptabilité de gestion contribuent à la construction de la réalité en orientant la motivation d’agir, en transmettant des normes de conduite, en engageant les usagers. Le silence, est une forme de gouvernement qui 152peut être essentielle à ces pratiques du contrôle et de la comptabilité, et qui peut s’exercer à la fois à travers un pouvoir autoritaire et à travers la force suggestive des outils de comptabilité de gestion. Chaque forme d’expression, dans les interactions ou dans les outils, crée du sens mais exclue aussi du sens et invite des silences, participe de la construction d’un espace du non-dicible. Cette thèse étudie la mise sous silence sous l’angle de dynamiques d’exclusion, du langage, des espaces de communication, du savoir. Cette exclusion est le jeu de tous les acteurs de l’organisation, aspirant à sauvegarder une diversité de domaines de pouvoir, d’expertise ou de savoir. Cette thèse interroge donc comment les pratiques de comptabilité de gestion créent, maintiennent ou brisent les silences dans les organisations ? Afin d’y répondre, j’utilise une méthode qualitative inductive (Chapman, Hopwood, Shields, 2006). Six mois d’étude ont été conduits dans une organisation publique à visée sociale. La thèse est organisée autour de trois articles de recherche. Le premier article interroge l’usage du silence pour asseoir et maintenir le contrôle. Le deuxième article analyse les limites de l’usage des outils de contrôle et comptabilité de gestion pour encourager l’expression et les discussions. Le troisième article étudie le silence comme mode de résistance à la surveillance. Cette thèse envisage ainsi différentes possibilités offertes par l’étude du silence pour enrichir notre connaissance et notre compréhension de la parole, du savoir et des luttes de pouvoir dans et au travers de la comptabilité de gestion. Ce faisant, ce travail propose des contributions aux littérature sur le contrôle de gestion, la conversation comptable, le pouvoir et la résistance
This dissertation showed that, on par with transparency, management accounting also produces silence and can work around silence. Management accounting is an invitation to “tell” that coexists with the politics of organizational life. Organizational politics may entail a form of silence from decision makers. Management accounting may be an integral part of this political work, at all levels of the organization, and thus an important tool in the creation and maintenance of silence. In the production, consumption, analysis and continuous crafting of management accounting numbers, organizational actors can choose, or be forced to organize out sensitive or complex information. Every time management accounting information is considered difficult to read, or understand, difficult to share, or communicate with, unsatisfactory or even meaningless, it may be infused with a form of silence. A silence that is not limited to intersubjectivity, to elementary conversational rules, but that carries messages and strategies that consciously or not change organizational reality. This research explores the exercise of silence as an essential part of the functioning of control systems. This dissertation is composed of three research papers. The first paper interrogates the use of silence to secure and sustain control. The second paper investigates the limits of the use of management accounting to encourage expression and discussions. The third paper studies silence as resistance to surveillance. This dissertation overall contemplates the possibilities offered by the study of silence to enrich our understanding of talk, knowledge and power struggles in and through management accounting. In doing so, it proposes contributions to the literature on control, on accounting talk, on power and resistance

APA, Harvard, Vancouver, ISO, and other styles

9

??????, ?????? ?????????, and T. V. Momont. "???????? ?? ??????????? ??????????????? ?????? ? ?????? ?????????????? ?????????? ????????? ??????????? ?????????" Thesis, ????, 2016. http://eztuir.ztu.edu.ua/123456789/2970.

Full text

Abstract:

?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, ???????, 2016. ?????????? ?????????? ????????????? ? ???????? ?????????????-?????????? ???????????? ? ????????????? ??????????????? ?????? ? ?????? ?????????????? ?????????? ????????? ??????????? ?????????. ???????? ?????????? ??????, ?? ???? ????? ????????? ??????????? ???????? ?? ??????????? ?????? ?? ??????????? ????????????? ? ?????? ?????????????? ?? ??????????. ???????????? ????????????? ????????? ??????????????? ?????? ?? ??????????? ????????????? ? ?????? ?????????????? ?? ?????????? ? ??????? ????????? ?????? ????????? ????????? ????????, ?????????? ??????????? ?? ???????????? ??????? ??????????? ??????. ?????????? ???????? ?????????? ???????????? ????????????????? ??????? ?? ??????????? ????????????? ?? ???????????? ??????????? ???????????? ?????? ??????? ?? ??????, ?? ????????? ??? ?? ??????????. ?????????? ????? ??????????? ????????? ???? ???????? ???????? ?????????????? ?????????? ??? ??????????? ????????????? ?????? ?????????????? ?????????. ???????????? ??????? ?????? ?????????? ?????????????? ?????????? ???????????? ????????????.
Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 ? Accounting, Analysis and Auditing (by the types of economic activity). ? Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2016. The thesis is devoted to the substantiation and development of organizational and methodological recommendations to improve accounting in terms of diversification of tourist industry. Clarified the conceptual apparatus that made it possible to define the features and methods of accounting on tourist enterprises of diversifying their activities. The accounting organizational provisions for tourism enterprises in terms of diversification of their activities were improved in terms of clarifying the content elements of accounting policy, the definition of operational and strategic measures of accounting. The method of displaying an action on diversification of tourist enterprises and improved organization of analytical accounting of revenues and expenses that arise in their implementation. Developed forms of internal reporting on key areas of diversification to meet the information needs of management personnel. Grounded order assess the potential diversification of tourism enterprises.

APA, Harvard, Vancouver, ISO, and other styles

10

Al-Moghaiwli, Mohammed Hamed. "Economic consequences of accounting standards : implications for the Saudi Organization for Certified Public Accountants (SOCPA)." Thesis, Aberystwyth University, 1999. http://hdl.handle.net/2160/0f2f4356-b176-40ea-84f8-e4eb9f99a014.

Full text

Abstract:

This study aims at collecting empirical evidence on whether or not financial accounting standards which exist in the Kingdom of Saudi Arabia give rise to economic consequences. Awareness of the potential economic consequences of accounting standards emerged first in the United States of America in the 1970s, but increasingly has attracted a great deal of attention in many different countries over the last twenty years. The impact of accounting standards on management behaviour has been cited as one of the consequences. Factors that affect management's attitudes in choosing among alternative accounting methods are established through the political cost theory and the contracting and agency theories. Using these theories, this study hypothesises that company size, the presence of Government debt and/or donations, the ratio of foreign employees to total employees, the presence of management compensation plans, and insider ownership provide incentives for the management of Saudi joint stock companies to adopt income-increasing or - decreasing accounting policies. The results of the univariate and multivariate tests show that company size, ratios of foreign employees to total employees, and insider ownership are significant determinants of inventory, research and development, and Zakat policies. These findings provide empirical support for the principal hypothesis of this thesis. That is, accounting standards which exist in Saudi Arabia give rise to economic consequences and managers of companies consider these consequences when selecting accounting policies. In summary, this principal conclusion is of critical importance to the Saudi Organization for Certified Public Accountants (SOCPA), given that accounting standard setting processes are still in their early stages of development. It supports the view that SOCPA should acknowledge the possible adverse economic consequences that may result from its accounting standards decisions. In fact, the results of this study justify, in the very least, a wider and more detailed study by SOCPA of the economic effects of its potential accounting standards. The findings may also call into question the financial accounting standards which have been recently promulgated in Saudi Arabia.

APA, Harvard, Vancouver, ISO, and other styles

More sources

Books on the topic "Organization of accounting"

1

Henke, Emerson O. Introduction to nonprofit organization accounting. 4th ed. Cincinnati, Ohio: College Division, South-Western Pub. Co., 1992.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

2

Introduction to nonprofit organization accounting. 3rd ed. Boston: PWS-Kent Pub. Co., 1988.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

3

Introduction to nonprofit organization accounting. 2nd ed. Boston, Mass: Kent Pub., 1985.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

4

Kondrashova, Ol'ga, Lyubov' Belova, and Roza Nikandrova. Practical basis of accounting assets of the organization. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003775.

Full text

Abstract:

Contains a brief course of lectures, tasks for practical classes, questions for self-control and tests on all sections of the accounting of assets. Also includes cross-cutting goal to conduct training practices for professional module PM.01 "Documenting of economic operations and accounting of the assets of the organization." Meets the requirements of Federal state educational standards of secondary professional education of the last generation. For students of secondary vocational institutions, students majoring in 38.02.01 "Economy and accounting (on branches)".

APA, Harvard, Vancouver, ISO, and other styles

5

J, Booth Peter. Management control in a voluntary organization: Accounting and accountants in organizational context. New York: Garland Pub., 1995.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

6

Gadzhiev, Nazirhan, Natal'ya Ivlicheva, Pavel Ivlichev, Elena Kolesnikova, Sergei Aleksandrovich Konovalenko, Ruslan Kornilovich, Mihail Lobanov, et al. Accounting. ru: INFRA-M Academic Publishing LLC., 2019. http://dx.doi.org/10.12737/1032771.

Full text

Abstract:

The textbook contains 29 topics that reveal the specifics of the discipline "Accounting". Their study will allow students to master the basic techniques, accounting techniques, learn to identify errors and violations in the work of the organization, signs of economic crimes, acquire skills in working with regulatory documents regulating accounting and financial work in the line of economic security and anti-corruption. Meets the requirements of the Federal state educational standards of higher education of the last generation. Designed for students majoring in 38.05.01 " Economic security "(specialization "Economic and legal support of economic security"), cadets, students of higher educational institutions, including educational organizations of the Ministry of internal Affairs of the Russian Federation.

APA, Harvard, Vancouver, ISO, and other styles

7

Burmistrova, Lyudmila. Accounting. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

Full text

Abstract:

the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.

APA, Harvard, Vancouver, ISO, and other styles

8

Power, Michael. Constructing the responsible organization: Accounting and environmental representation. Brussels: European Institute for Advanced Studies in Management, 1993.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

9

Accountancy and empire: The British legacy of professional organization. New York, NY: Routledge, 2010.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

10

De Marco, Marco, Dov Te'eni, Valentina Albano, and Stefano Za, eds. Information Systems: Crossroads for Organization, Management, Accounting and Engineering. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

More sources

Book chapters on the topic "Organization of accounting"

1

Sandström, Anders. "Accounting in Organizations and Society." In Anarchism, Organization and Management, 141–54. First Edition. | New York: Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781315172606-15.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Chiarini, Andrea. "Lean Metric, Lean Accounting and Value Stream Accounting." In Lean Organization: from the Tools of the Toyota Production System to Lean Office, 117–40. Milano: Springer Milan, 2012. http://dx.doi.org/10.1007/978-88-470-2510-3_7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Staubus, George J. "Integration, Diversification and Organization." In Economic Influences on the Development of Accounting in Firms, 95–118. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003153542-6.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Staubus, George J. "Integration, Diversification and Organization." In Economic Influences on the Development of Accounting in Firms, 95–118. New York: Garland Science, 2021. http://dx.doi.org/10.4324/9781003249221-7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Spano, Alessandro, and Benedetta Bellò. "Managerial and Organizational Impact of ERP Systems in Public Sector Organizations. A Case Study." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 77–84. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_10.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Iezzi, Domenica Fioredistella, and Rosamaria Berté. "Big Corpora and Text Clustering: The Italian Accounting Jurisdiction Case." In Studies in Classification, Data Analysis, and Knowledge Organization, 77–89. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-52680-1_7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Öztürk, Deniz. "What Does Artificial Intelligence Mean for Organizations? A Systematic Review of Organization Studies Research and a Way Forward." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 265–89. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6811-8_14.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Friesen, K., and H. Schmitz. "Joker — Visualization of an Object Model for a Cost Accounting Educational Software." In Studies in Classification, Data Analysis, and Knowledge Organization, 240–47. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-642-55721-7_25.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Neirotti, Paolo, and Elisabetta Raguseo. "Profiting from IT-Based Capabilities in SMEs: Firm-Level Evidence from Italy." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 527–34. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_57.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Maggioni, Isabella, and Francesca Ricciardi. "Business Intelligence for Supply Chain Management: Trends from Scholarly Literature and from the World of Practice." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 287–94. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_32.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Organization of accounting"

1

Moskvitin, Evgenij Yur’evich. "Platform Organization of Digital Accounting." In Second Conference on Sustainable Development: Industrial Future of Territories (IFT 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.211118.041.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Лесняк, Владимир, Vladimir Lesnyak, Екатерина Селезнева, and Ekaterina Selezneva. "ORGANIZATION OF NETWORK ACCOUNTING AND MANAGEMENT." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conference_article3017.

Full text

Abstract:

Problems of forming an integrated mechanism of network accounting and management of the company's economic security based on the use of engineering tools and technologies are considered. The matter and peculiarities of network management in conjunction with the organization of accounting are disclosed. The model for organizing network accounting and managing economic security at the micro level is proposed.

APA, Harvard, Vancouver, ISO, and other styles

3

Grafova, T. O., V. I. Kirishchieva, and O. A. Mishchenko. "Organization of Automated Human Resource Accounting." In Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.200114.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Kuzmin, S. D. "The value of accounting policies in the organization." In SCIENCE OF RUSSIA: TARGETS AND GOALS. LJournal, 2019. http://dx.doi.org/10.18411/sr-10-06-2019-73.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Li, ChunHua. "The Progress of Non-Profit Organization Accounting Studies." In 2014 International Conference on Information, Business and Education Technology (ICIBET 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icibet-14.2014.47.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Shiffa, Hilya, Tiarapuspa, and Sarfilianty Anggiani. "Improving Employee Satisfaction Through Organization Support." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.031.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

"The Relationship Between Perceived Organizational Support, Employee’s Organizational Commitment and Employee Behavior. The Case of An Organization in Erbil City, Kurdistan Region." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p17.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Farrakhova, F. F., and V. R. Mukhametova. "Theoretical aspects of accounting for financial results organization activities." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2019. http://dx.doi.org/10.18411/lj-01-2019-86.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Solahudin, Ade, and Rohyan Abdul Azis. "Influence of Organizational Culture Organization of Commitment Impact on Performance and Service Department of Education District Cirebon." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Bukhtiyarov, I. V., E. P. Kakorina, and S. S. Zemlyakova. "IMPROVING THE STATISTICAL REPORTING OF MEDICAL ORGANIZATIONS IN THE RUSSIAN FEDERATION." In The 16th «OCCUPATION and HEALTH» Russian National Congress with International Participation (OHRNC-2021). FSBSI “IRIOH”, 2021. http://dx.doi.org/10.31089/978-5-6042929-2-1-2021-1-92-96.

Full text

Abstract:

Abstract. All management decisions in the healthcare are based on reliable data from medical accounting and reporting. Aim. Improve reporting forms in order to optimize accounting and reporting. Materials and methods. One of the main statistical forms of medical reporting that makes it possible to analyze indicators of the health status of workers and the activities of medical organizations in occupational medicine in the Russian Federation is the Form No. 30 “Information about a medical organization”. Results. The indicators analysis of the activities of medical organizations in the Russian Federation providing occupational health care was carried out on the basis of the Form No. 30 “Information about a medical organization”. The reporting forms about the examinations of occupational suitability and examinations of the connection between the disease and the occupation in the Russian Federation have been also developed and improved. The data analysis of medical organizations in the system for accounting and analyzing of occupational diseases «Occupational medicine» posted on the web-site http://profstat-irioh.ru is also carried out. Conclusion. It is proposed to improve the reporting documentation in order to optimize accounting and reporting if necessary. It is also proposed to keep statistics on the mandatory preliminary and periodic medical examinations for workers employed in jobs with harmful and (or) hazardous working conditions in the federal statistical form No. 1-zdrav “Information about the health care organizations”.

APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Organization of accounting"

1

DEPARTMENT OF THE ARMY WASHINGTON DC. Organization and Functions: Office of the Assistant Comptroller of the Army for Finance and Accounting/United States Army Finance and Accounting Center. Fort Belvoir, VA: Defense Technical Information Center, June 1985. http://dx.doi.org/10.21236/ada401936.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

DoD Office of Inspector General. Other Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective. Fort Belvoir, VA: Defense Technical Information Center, March 2016. http://dx.doi.org/10.21236/ad1016483.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], June 2021. http://dx.doi.org/10.31812/123456789/4439.

Full text

Abstract:

The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.

APA, Harvard, Vancouver, ISO, and other styles

4

Shmakova, Marina V. TO THE QUESTION OF THE NEED FOR ACCOUNTING THE SPECIFICITY OF TAX LEGISLATION AND THE FEATURES OF THE ORGANIZATION'S STADIAL DEVELOPMENT IN TAX PLANNING. Fund Economy, 2018. http://dx.doi.org/10.12731/financialeconomy-2018-8-528-531.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Zankovskij, S. S. ON IMPROVEMENT OF REGULATORY LEGAL ACTS, STATEMENT OF THE PROCEDURE OF THE ORGANIZATIONS OF THE DEFENSE INDUSTRIAL COMPLEX OF SEPARATE ACCOUNTING OF COSTS PRODUCTION OF CIVIL PURPOSE AND PRODUCTS DUAL PURPOSE. Modern Science, 2020. http://dx.doi.org/10.18411/0131-5226-2020-60002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Daudelin, Francois, Lina Taing, Lucy Chen, Claudia Abreu Lopes, Adeniyi Francis Fagbamigbe, and Hamid Mehmood. Mapping WASH-related disease risk: A review of risk concepts and methods. United Nations University Institute for Water, Environment and Health, December 2021. http://dx.doi.org/10.53328/uxuo4751.

Full text

Abstract:

The report provides a review of how risk is conceived of, modelled, and mapped in studies of infectious water, sanitation, and hygiene (WASH) related diseases. It focuses on spatial epidemiology of cholera, malaria and dengue to offer recommendations for the field of WASH-related disease risk mapping. The report notes a lack of consensus on the definition of disease risk in the literature, which limits the interpretability of the resulting analyses and could affect the quality of the design and direction of public health interventions. In addition, existing risk frameworks that consider disease incidence separately from community vulnerability have conceptual overlap in their components and conflate the probability and severity of disease risk into a single component. The report identifies four methods used to develop risk maps, i) observational, ii) index-based, iii) associative modelling and iv) mechanistic modelling. Observational methods are limited by a lack of historical data sets and their assumption that historical outcomes are representative of current and future risks. The more general index-based methods offer a highly flexible approach based on observed and modelled risks and can be used for partially qualitative or difficult-to-measure indicators, such as socioeconomic vulnerability. For multidimensional risk measures, indices representing different dimensions can be aggregated to form a composite index or be considered jointly without aggregation. The latter approach can distinguish between different types of disease risk such as outbreaks of high frequency/low intensity and low frequency/high intensity. Associative models, including machine learning and artificial intelligence (AI), are commonly used to measure current risk, future risk (short-term for early warning systems) or risk in areas with low data availability, but concerns about bias, privacy, trust, and accountability in algorithms can limit their application. In addition, they typically do not account for gender and demographic variables that allow risk analyses for different vulnerable groups. As an alternative, mechanistic models can be used for similar purposes as well as to create spatial measures of disease transmission efficiency or to model risk outcomes from hypothetical scenarios. Mechanistic models, however, are limited by their inability to capture locally specific transmission dynamics. The report recommends that future WASH-related disease risk mapping research: - Conceptualise risk as a function of the probability and severity of a disease risk event. Probability and severity can be disaggregated into sub-components. For outbreak-prone diseases, probability can be represented by a likelihood component while severity can be disaggregated into transmission and sensitivity sub-components, where sensitivity represents factors affecting health and socioeconomic outcomes of infection. -Employ jointly considered unaggregated indices to map multidimensional risk. Individual indices representing multiple dimensions of risk should be developed using a range of methods to take advantage of their relative strengths. -Develop and apply collaborative approaches with public health officials, development organizations and relevant stakeholders to identify appropriate interventions and priority levels for different types of risk, while ensuring the needs and values of users are met in an ethical and socially responsible manner. -Enhance identification of vulnerable populations by further disaggregating risk estimates and accounting for demographic and behavioural variables and using novel data sources such as big data and citizen science. This review is the first to focus solely on WASH-related disease risk mapping and modelling. The recommendations can be used as a guide for developing spatial epidemiology models in tandem with public health officials and to help detect and develop tailored responses to WASH-related disease outbreaks that meet the needs of vulnerable populations. The report’s main target audience is modellers, public health authorities and partners responsible for co-designing and implementing multi-sectoral health interventions, with a particular emphasis on facilitating the integration of health and WASH services delivery contributing to Sustainable Development Goals (SDG) 3 (good health and well-being) and 6 (clean water and sanitation).

APA, Harvard, Vancouver, ISO, and other styles

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!