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Journal articles on the topic 'Organization of accounting'
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Lee, Hsiu-Yu, Chi-Fang Liu, Yu-Sheng Yain, and Chien-Ho Lin. "Intellectual capital for green accounting in agribusiness." International Food and Agribusiness Management Review 23, no. 5 (December 2, 2020): 759–65. http://dx.doi.org/10.22434/ifamr2020.0028.
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Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.
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Slesar, Tеtiana, and Yevheniia Shara. "Organization of equity accounting process technology." Herald of Economics, no. 2 (August 10, 2021): 145. http://dx.doi.org/10.35774/visnyk2021.02.145.
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Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for management decisions not only by management but also by foreign investors, which reduces the inflow of investment into the company and the exit of investors.The purpose of the study is to clarify the content of the organization of accounting of equity in enterprises with foreign investment and study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Research methods. In the process of research on the organization of the accounting process of equity were used general and special methods of cognition. General scientific methods - system approach, induction and deduction, analysis, synthesis and generalization - are used in processing information to clarify the content of the organization of accounting for equity in enterprises with foreign investment. Special methods of cognition are used to study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Results of the research. According to the results of the analysis of literature sources, the content of the organization of accounting of own capital at the enterprises with foreign investments is specified.The provisions of the organization of accounting by clarifying the content of the stages of organization of accounting technology for equity in enterprises with foreign investment: primary, current and final accounting, as well as by specifying the lists of accounting information on equity (primary documents, accounting records, financial statements) , which are used in the accounting practice of enterprises with foreign investment, which necessitated the study of improving the documentation of records in accounting for equity transactions of enterprises with foreign investment.The organization of accounting of own capital at the enterprises with foreign investments on the basis of substantiation of influence of provisions of contract, constituent documents and accounting policy on the order of the organization of document circulation and formation of organizational nomenclatures of accounting is improved.The need for the formation of accounting nomenclatures for the organization of the accounting process as a whole, and the need to determine the accounting policy form of accounting and the procedure for registration of accounting information on equity in the registers of analytical and synthetic accounting.The list of provisions of the contract agreement which is defined proceeding from needs of its participants is resulted, and the aspects of legal maintenance of joint activity at drawing up of the contract agreement are defined.Perspectives. These results create prospects for the adaptation of modern enterprises with foreign investment to the needs of international capital markets, and with the help of specific organizational accounting regulations - accounting policy, which covers a set of principles, methods and procedures - the rules of equity accounting.
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Alborov, R. A., S. M. Kontsevaya, and S. V. Kozmenkova. "Developing capital accounting practices in the integrated reporting system of agricultural organizations." International Accounting 23, no. 8 (August 14, 2020): 906–21. http://dx.doi.org/10.24891/ia.23.8.906.
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Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.
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Alborov, R. A., S. M. Kontsevaya, E. L. Mosunova, A. S. Khusainova, and N. L. Denisova. "Organizational structure of accounting and evaluation of the efficiency of its functioning in agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 10 (October 1, 2021): 14–22. http://dx.doi.org/10.33920/sel-11-2110-02.
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The article deals with the issues of rational organization and construction of the structure of accounting in agricultural organizations in the context of the digitalization of the agricultural economy. A model of the structure of accounting in conjunction with the functional departments of management and its controlled system is proposed. A model of the organizational structure of the accounting service in the context of the digitalization of the economy of agricultural organizations has been developed. The indicators of analysis and evaluation of the effectiveness of the functioning of accounting and the work of its apparatus in agricultural organizations have been determined.
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Heinzelmann, Rafael. "Accounting logics as a challenge for ERP system implementation: a field study of SAP." Journal of Accounting & Organizational Change 13, no. 2 (June 5, 2017): 162–87. http://dx.doi.org/10.1108/jaoc-10-2015-0085.
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Purpose This paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in organizations. The authors draw on the notion of accounting logics by mobilizing the institutional logics literature (Thornton et al., 2012). Accordingly, accounting logics are conceptualized as crucial underlying design principles consisting of a system of beliefs, assumptions and ideas how accounting systems should be designed. Design/methodology/approach The authors adopt a qualitative case study approach conducted in a manufacturing company, hereafter called Wood Plc. The primary data source is qualitative research interviews. Secondary data, such as internal documents, were collected to increase validity and reliability through data triangulation (Ahrens and Chapman, 2006; Scapens, 2004). Findings The paper demonstrates how a particular accounting logic – the Germanic accounting logic – gets diffused throughout the organization by the means of the SAP ERP system, and creates challenges for management accounting practices in local entities. The contribution of the paper is to show that ERP systems can foster the diffusion of a specific accounting logic, which is inherently linked to the SAP system, and which enables a specific version of accounting to work in an organization. Research limitations/implications This paper could be viewed as an extreme case of a German organization using the SAP ERP system with its Germanic accounting logic inscribed to make a German accounting logic work in the entire organization. Consequently, further research could unpack the relationship between accounting logics, ERP systems, accounting systems and their use by studying not only different empirical settings with respect to the organizational context but also the ERP software used by organizations. Practical implications This paper aims to raise the awareness of practitioners of the conceptual underpinnings inscribed in the SAP accounting modules while at the same time pinpointing the potential challenges of implementation generated by the accounting logics. Originality/value The paper complements existing studies on accounting and ERP systems by bringing the accounting logic inscribed in the SAP ERP system to the fore. More precisely, this paper shows that in the wake of SAP ERP implementation, the organization studied spread its assumptions and beliefs on accounting, which are manifested in the Germanic accounting logic inscribed in the SAP ERP system, in the organization. This invoked particular challenges in non-Germanic subsidiaries in making accounting work.
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de Vries, Walter T., and Hanneke Ester. "Inter-organizational Transactions Cost Management with Public Key Registers." International Journal of Public Administration in the Digital Age 2, no. 2 (April 2015): 22–32. http://dx.doi.org/10.4018/ijpada.2015040102.
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Cross-organizational e-Government projects must comply with separate and alternative accounting systems. The compliance brings about two types of problems: the emergence of transaction costs because of having to create additional and often more complex, accounting systems and a reduction of financial autonomy and accountability of individual public agencies. Conceptually transaction cost theory, in particular through using the construction ‘asset specificity' and ‘uncertainty' can qualify these problems. Empirically, a case study approach helps to contextualize these problem in a given (inter-)organizational, economical and institutional environment. The present research employs these choices to explore how the Netherlands e-Government case of establishing national key registers affects the inter-organizational accounting practices and the financial autonomy of a single organization, the Dutch Kadaster. This domain study reveals that while cross-organizational e-Government projects indeed reach cost efficiency in back-office operations they also incur transaction costs in accounting. This increases the institutional uncertainty, while decreasing the asset specificity. Both effects imply a loss in autonomy and accountability of individual public organization, such as the Kadaster. Hence, while e-Government project may operate efficiently and effectively across organizations, it reduces that of individual organizations.
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Kolesnik, V. I., and I. S. Toropova. "MANAGEMENT ACCOUNTING IN THE MANAGEMENT SYSTEM OF A MEDICAL ORGANIZATION." Scientific Notes of V. I. Vernadsky Crimean Federal University. Economics and management 6(72), no. 2 (2020): 75–81. http://dx.doi.org/10.37279/2413-1644-2020-6-2-75-81.
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The emergence and growth of the number of market-oriented organizations led to the introduction of management accounting into economic life. A well-established system of management accounting and reporting for managers of different levels is necessary for the highly effective work of a modern medical organization. At the same time, innovative approaches to management, the emergence of new forms of economic relationships, the constantly growing information needs of managers of the organization, the increase in the level of socialization and intellectualization of society have led to the emergence of new accounting objects. The allocation of management accounting in the system of economic accounting, along with accounting, statistical, operational and tax, is fixed at the legislative level. However, the organization determines the formation of this type of accounting to meet the information needs of management independently, which is also stipulated by law. The theoretical and methodological aspects of management accounting have been studied by many foreign and domestic scientists, but today the potential of accounting in the field of management of health care institutions, the essence of its system methodology, without understanding which the full use of its tools is complicated. There are no studies that would comprehensively cover the problems of management accounting in medical organizations in this area, which has determined the relevance and timeliness of this work. The article is devoted to the organization and management of accounting in medical organizations. The article substantiates the need to implement management accounting in the management system of a medical organization. The introduction of management accounting is considered as one of the factors for improving the efficiency of the medical organization’s management system. The article considers the classification of management accounting tools, outlines its range of tasks, taking into account the specifics of the medical organization, describes the conditions for effective management accounting in medical organizations, the problems of implementing and functioning of management accounting, the main approaches to the formation of the concept of modern management accounting for medical organizations. A management accounting system can be effective in healthcare institutions if it takes into account current trends in the industry and the economy as a whole. In the modern understanding of the term «management accounting», more and more emphasis is placed on the word «management», since the organization and methodology of this type of accounting is aimed at solving management tasks. The emergence and existence of management accounting is due to a specific goal-to help internal users make more informed decisions and is aimed at generating information for internal users to make management decisions. However, it is not regulated by generally accepted principles and is organized by the company independently. However, traditional approaches to the concept that the accounting system should include only internal information, and activities are considered as one main item of expenditure of the organization, are currently unacceptable. The system of domestic accounting should be focused not only on the production of services, but also on the market. At the same time, service-oriented thinking should change to patient-oriented thinking. Management accounting plays an important role in solving predictive tasks. The organization of management accounting in the healthcare industry provides for the need to take into account a number of factors that have a primary impact and are determined by the specifics of the activity. Each medical organization develops a management accounting system based on its own needs and work specifics. The cost of developing and further operating a management accounting system should not exceed the economic benefit of its implementation. The main approaches to forming the concept of modern management accounting for medical organizations are the introduction of new cost accounting systems and new approaches to calculating the cost of medical services provided. The experience of many medical organizations shows that the practical application of management accounting, unfortunately, has not yet received proper distribution, due to an unsolved range of problems. In modern conditions, this issue is extremely relevant and requires research.
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Drobyazko, S. "ORGANIZATION OF ACCOUNTING STAFF SALARIES." Ekonomika ta derzhava, no. 1 (February 5, 2020): 4. http://dx.doi.org/10.32702/2306-6806.2020.1.4.
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Orlova, Ekaterina, and Anna Ayriyan. "Users of accounting statements and their importance in the management of the organization." Russian Journal of Management 10, no. 1 (April 19, 2022): 26–30. http://dx.doi.org/10.29039/2409-6024-2022-10-1-26-30.
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To date, the conduct of entrepreneurial activity is based on overcoming the uncertainty associated with the impact of crises occurring in the economic space. Based on this, new forms of enterprises and organizations are emerging, as well as new users who need complete and reliable information about the state of a commercial organization's activities. The source of information is the accounting (financial) statements, which include information about the activities of the organization, which make it possible to determine the financial position, creditworthiness and solvency of the organization, to assess the profitability of the activity and to assess the reliability of cooperation with this organization
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Alborov, R. A., L. I. Khoruzhy, S. M. Kontsevaya, G. R. Alborov, and K. A. Dzhikiya. "Organizational and methodological aspects of choosing the method of accruation and accounting for deposit of fixed assets in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (February 21, 2022): 203–11. http://dx.doi.org/10.33920/sel-11-2203-02.
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The cost of fixed assets of an agricultural organization is repaid through depreciation. Therefore, this article sets out new provisions for accounting for depreciation of fixed assets. The requirements, points of time for the start of accrual and termination of depreciation of fixed assets, as well as aspects of the choice in the accounting policy of the organization of methods for accruing depreciation of fixed assets are given. The basic organizational and methodological recommendations for the practical application of methods for calculating depreciation of fixed assets in agriculture are substantiated. Recommendations on the accounting of depreciation of fixed assets in agricultural organizations are proposed.
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Hertati, Lesi, Azhar Susanto, Wahyudin Zarkasyi, Harry Suharman, and Haryono Umar. "PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI." Jurnal Ilmiah Akuntansi Rahmaniyah 3, no. 1 (February 6, 2020): 88. http://dx.doi.org/10.51877/jiar.v3i1.95.
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Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.
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Bloch, Rebecca I., Erica E. Harris, and Amanda N. Peterson. "Interlocking Boards in Nonprofit Organizations." Accounting Horizons 34, no. 2 (February 25, 2020): 1–17. http://dx.doi.org/10.2308/horizons-16-104.
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SYNOPSIS A board interlock occurs when a board member from one organization joins the board of a separate organization. This interlock forms a social network between board members, through which information, knowledge, practices, and policies flow between organizations. Academic research on for-profit entities suggests that interlocks are a conscious strategic choice made by organizations (Hallock 1997). We study board interlocks in the nonprofit sector. In doing so, we shed light on the impact of interlocking boards on nonprofit governance, organizational efficiency, and donations secured. Using a sample of more than 3,000 industry-diverse nonprofit organizations in the Washington, DC metropolitan area, we find that interlocked organizations have better governance practices and run more efficient operations, in line with the diffusion of best practices and shared knowledge and experience between organizations. Furthermore, we find that interlocked organizations report more donations, consistent with the expanded network provided by these relationships. Data Availability: The data used to perform this study are publicly available via GuideStar.
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Saeidi, Hadi, and Bhavani Prasad. "Impact of Accounting Information Systems (AIS) on Organizational Performance: A case Study of TATA Consultancy Services (TCS) - India." Journal of Management and Accounting Studies 2, no. 03 (July 1, 2019): 54–60. http://dx.doi.org/10.24200/jmas.vol2iss03pp54-60.
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Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Nowadays, more and more digital and online information is utilized in accounting information systems. Methodology: Organizations need to take action, which put such systems at the forefront, and consider both the system and the human-related factors while managing their accounting information systems. In managing an organization and implementing an internal control system, the role of accounting information system (AIS) is crucial. Results: In brief, this research has provided an understanding of the impact of accounting information systems on organizational performance in TCS. That is, data quality management is factors for accounting information systems in organizations. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Particularly in managers using AIS is done through budgetary allocation and its utilization plan would be the responsibility of top managers. Conclusion: Researcher has examined the relationship between variables considering the Kolmogorov-Smirnov test and lack of normality of data, the Pearson correlation coefficient was used. In this study researcher after analysis of data with statistical software which has been used in SPSS .22 find the positive relationship between accounting information system and influence factors on the organizational performance.
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Neupane, Mukti Prasad. "Management Accounting Practices in Nepalese Co-operative Organizations." Madhyabindu Journal 6, no. 1 (December 31, 2021): 28–37. http://dx.doi.org/10.3126/madhyabindu.v6i1.42762.
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Management accounting is concerned with providing both financial and non-financial information that will help decisions. An understanding of accounting therefore requires an understanding of the decision-making process and an awareness of the users of accounting. The major objective of the study will be to examine the Management accounting practices among Nepalese co-operative organizations. While analyzing the application of management accounting tools practiced in Nepalese co-operative organization for planning, controlling and decision making, it was found that Ratio Analysis, Cash flow statement and capital Budgeting are widely practiced representing. All the co-operative organizations of Nawalpur district a number of co-operatives have been considered as the total population. Till this date there are organizations in Nawalpur in existence. To make the research more reliable, 21 co-operative organizations has been considered for sample population. In average, two techniques were practiced to measure and control overall performance of Nepalese co-operative organization at the end of the year. It seems that 57.15% Nepalese cooperative organization used below average no. of year ending overall performance measuring and controlling techniques.
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Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.
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The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.
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Shevtsiv, L. Y., and T. I. Spodaryk. "Organization of Management Accounting at Domestic Enterprises within the System of Accounting and Analytical Management." Business Inform 10, no. 513 (2020): 255–66. http://dx.doi.org/10.32983/2222-4459-2020-10-255-266.
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The purpose of the article is to study the theoretical and practical approaches to the organization of management accounting on the basis of its own paradigm of accounting and information support for making effective decisions on strategic management of the enterprise. Problems of the organization of the administrative account at the domestic enterprises are defined. The results of scientists' research on the choice of technologies / tools for the organization of management accounting, which provide more opportunities for the analysis of accounting and analytical information, increase the speed of its receipt, are generalized. The necessity of building management accounting in the accounting and information system of the enterprise is researched. The authors allocate the concept of accounting and analytical support and accounting and analytical information as one of the most important ways to improve the efficiency of enterprises in modern market conditions, which are largely due to the processes of economic and digital globalization, ensure the interaction of different departments of any enterprise. It is substantiated that the main functions of accounting and analytical support are accounting, analytical and information. Emphasis is placed on the list of accounting software products for their role in the accounting system of the enterprise. The stages of construction of management accounting, their influence on the formation of business strategy in modern enterprises are determined. The advantages of using financial and non-financial indicators of the enterprise, the relevant approach, which will perform management functions in order to make managerial decisions by type of activity, are analyzed. It is examined that the organizational support of the functioning of management accounting involves the redistribution of roles between services (departments), which belong to the information section of the organizational structure of enterprise management. The organization of management accounting in the accounting and information support of the enterprise management system is proposed to be carried out on the basis of the developed model. A number of advantages that the modern organization faces at the stage of organization of management accounting are determined, the corresponding generalizations, conclusions and offers are made. The necessity of further improvement is substantiated and the main purpose of management accounting at the enterprises at the present stage of development of a market society is defined.
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Tunin, Sergey Alexandrovich, Alexander Vitalievich Frolov, and Konstantin Akakievich Dzhikiya. "Accounting of production of finished products in agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 1, 2021): 29–38. http://dx.doi.org/10.33920/sel-11-2102-03.
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The activity of agricultural organizations involves the implementation of the production process in order to obtain finished products on the basis of expanded reproduction as the main source of funds for the organization. An important point here is the correct accounting of finished products, taking into account the specifics of the activities of agricultural organizations. The significance of this area of accounting work of an agricultural organization was the fundamental point in choosing the topic of the research.
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Pokharel, Mohan P., and Sang Ok Choi. "Exploring the relationships between the learning organization and organizational performance." Management Research Review 38, no. 2 (February 16, 2015): 126–48. http://dx.doi.org/10.1108/mrr-02-2013-0033.
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Purpose The purpose of this research is to evaluate the Dimensions Of Learning Organization Questionnaire (DLOQ) framework from the perspective of public sector organizations. We have used performance indicator data after organizational learning inspired intervention in a semi-autonomous network of public sector organizations. Design/methodology/approach This study used original administrative data to track the learning progress, as measured by a ratio of access to funding sources. The study also collected survey data using tailored DLOQ instruments and then determined the efficacy of DLOQ framework for public sector organizations. Several data analysis techniques were used to specify a final set for the learning organization instrument with construct validity and instrument reliability. Confirmatory factor analysis was selected to test the construct validity for the measurement of the dimensions of the learning organization and to verify the adequacy of the item to factor associations and the number of dimensions underlying the construct. Findings We found evidence that confirms that the organizational level (particularly the system connection) has a positive impact on organizational performance and a mediating effect on the relationships between the individual/group levels of learning organization characteristics and organizational performance. This study extends the Watkins and Marsick’s (1993, 1996) learning–organization framework that helped to produce case-specific outcomes such as the extent of error reduction. This framework provides a useful structure for other researchers to study learning dimensions and their relationships with other organizational performance variables. The results also show evidence of internal consistency and the construct reliability of the dimensions of the learning organization. Research limitations/implications Care should be taken in generalizing the structural equation model identified in this study. Because of the multidimensional and complex nature of the learning organization, the research setting for this study might be only one of the possible settings that specify the relationships among different levels of the learning organization and performance outcomes. There are rather complicated interactions among these dimensions and in each attribute of a learning organization. Originality/value This study theoretically confirms that the organizational level (particularly the system connection) has a positive impact on organizational performance and a mediating effect on the relationships between the individual/group levels of learning organization characteristics and organizational performance. This study also methodologically shows evidence of internal consistency and the construct reliability of the learning organization measures along with significant efficiency gain in theory.
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Khmelyuk, Alona, and Anton Zubko. "ORGANIZATION OF ACCOUNTING BY-METALLURGICAL PRODUCTS." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY 1, no. 2(3) (April 12, 2022): 62–68. http://dx.doi.org/10.31319/2709-2879.2021iss2(3).254829pp62-68.
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In the work according to the reliable financial statements of PJSC "Dnipro Metallurgical Plant" a study of the peculiarities of the organization of accounting for the production of by-products of metallurgical products and considered the principles of formation of production costs in the system of accounts. The characteristic of organizational and administrative structure of the metallurgical enterprise is given; the type of activity and assortment of production output are estimated. The basic principles, elements of the accounting policy of the enterprise are studied and the order "About the organization of the account of the metallurgical enterprise" in the part of accounting display of finished metallurgical production is characterized. It is noted that the organization of accounting at a large metallurgical enterprise is formed using an obsolete system of registers - journals-orders, which were introduced into the accounting system in the last century. This approach to the organization of accounting is not a violation of applicable law, but too time-consuming, some transactions in different journals are duplicated, and their paperwork requires additional costs. Regulations on the accounting policy of the plant were approved in accordance with the NP (S) BU and taking into account the provisions of international financial reporting standards IFRS. In the course of the research it was concluded that the accounting of by-products of blast furnace production is carried out simultaneously with the production of basic metallurgical products. Having formed the logs of accounting entries,it is established that by-products are accounted for from production as finished, and then sent to bring to a certain condition back into production. This approach to accounting is irrational and can not adequately reflect the production process. Therefore, the accounting algorithm of improvement of correspondence of the account of by-products is offered in work and accounting records of formation of reliable cost of by-products (slag) are developed.
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Кочинев, Юрий, Yuriy Kochinev, О. Соболь, and O. Sobol'. "Accounting for Assets and Liabilities Denominated in Foreign Currencies: Analysis of Recent Changes." Auditor 5, no. 11 (December 2, 2019): 39–42. http://dx.doi.org/10.12737/article_5dcbed27bace85.50376403.
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The article describes the changes in PBU 3/2006 “Accounting for assets and liabilities denominated in foreign currencies” related to the accounting of operations in foreign units of Russian organizations. Th e possibility of accounting in a foreign division of a Russian organization in a functional currency other than the currency of the parent organization is shown.
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Arjaliès, Diane-Laure. "The Organization of Hypocrisy: Talk, Decisions and Actions in Organizations." Social and Environmental Accountability Journal 33, no. 3 (December 2013): 186–88. http://dx.doi.org/10.1080/0969160x.2013.845041.
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Miller, Peter, and Michael Power. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." Academy of Management Annals 7, no. 1 (June 2013): 557–605. http://dx.doi.org/10.5465/19416520.2013.783668.
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Miller, Peter, and Michael Power. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." Academy of Management Annals 7, no. 1 (June 2013): 557–605. http://dx.doi.org/10.1080/19416520.2013.783668.
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Ablazov, Nurillo Xusanboyevich. "ORGANIZATION OF ACCOUNTING IN MODERN CONDITIONS." Theoretical & Applied Science 90, no. 10 (October 30, 2020): 152–56. http://dx.doi.org/10.15863/tas.2020.10.90.28.
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Volkova, Alina, and Tatyana Rogulenko. "ORGANIZATION OF ACCOUNTING INFORMATION ON PAYROLL." VESTNIK UNIVERSITETA, no. 12 (2017): 98–103. http://dx.doi.org/10.26425/1816-4277-2017-12-98-103.
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Torba, A. V. "Organization of Accounting of Intellectual Capital." Business Inform 12, no. 503 (2019): 274–81. http://dx.doi.org/10.32983/2222-4459-2019-12-274-281.
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Seal, Willie, Pat Sucher, and Ivan Zelenka. "The changing organization of Czech accounting." European Accounting Review 4, no. 4 (January 1995): 659–81. http://dx.doi.org/10.1080/09638189500000044.
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Kornberger, Martin, Dane Pflueger, and Jan Mouritsen. "Evaluative infrastructures: Accounting for platform organization." Accounting, Organizations and Society 60 (July 2017): 79–95. http://dx.doi.org/10.1016/j.aos.2017.05.002.
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Kustiwi, Irda Agustin, and Tjiptohadi Sawarjuwono. "Responsibility Accounting on Amil Zakat Organization." Journal of Accounting Auditing and Business 4, no. 1 (January 15, 2021): 32. http://dx.doi.org/10.24198/jaab.v4i1.31308.
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Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The exploratory type case study approach was chosen with the aim of the researcher to reconstruct the existing accounting responsibility in Nurul Hayat Surabaya in accordance with the terminology at the Al Mishbah interpretation. The results obtained that Nurul Hayat Surabaya has a vertical relationship to the Creator, horizontal to direct stakeholders and indirect stakeholders, as well as a commitment that is in line with the four characteristics of Rasullullah. So according to the thought of the accounting accountability reconstruction researchers, what happened could be that in Nurul Hayat Surabaya, it could be in accordance with al-Mishbah's interpretation of tijarah. Responsibility accounting is material, social and spiritual.
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Serhan, Ali. "DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS." Business Excellence and Management 10, no. 2 (June 15, 2020): 84–96. http://dx.doi.org/10.24818/beman/2020.10.2-06.
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Accounting Information Systems facilitate the automation of accounting information. The accounting information of an organization creates the foundation on which the entity’s financial reports are generated. In spite of the fact that plenty of attention has been placed to the development and advancement of accounting professions in the developing countries, there has been very minimal emphasis placed in determining the implementation of accounting information systems. The main purpose of this research study is to examine the development of accounting information systems and the barriers that are experienced in developing nations, with a specific case study on Lebanon. The findings of the study established that the barriers include organizational structure, lack of technological advancements, poor training and education, and financial problems in the costly setting up of AIS. The strategies that organizations should take up include the training and education of managers and accountants within the organizations to gain competencies in carrying out accounting information systems, gain financially feasible contracts for setting up the systems and changing organizational structures to embrace advancements in technology.
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Tooley, Stuart, and Jill Hooks. "Accounting for Volunteers: Enhancing Organizational Accountability and Legitimacy." Nonprofit and Voluntary Sector Quarterly 49, no. 1 (June 10, 2019): 93–112. http://dx.doi.org/10.1177/0899764019853041.
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Volunteers are mission-critical resources, and the ongoing ability of many nonprofit organizations to serve their constituencies is dependent on such contributed services. Utilizing an online questionnaire administered to coordinators of volunteers, the study investigates perceptions and practices in the Australian nonprofit sector in the reporting of volunteer contributions of services. We find ( N = 166) that although organizations place high value on volunteer contributions, the benefits and impact are rarely reported. The majority of respondents consider that a statement of volunteer contributions should be included alongside financial statements to give a more complete representation of organizational performance. This would enhance the accountability and legitimacy of the organization. No regulatory requirement to report and a lack of resources are cited as the predominate reasons for current nondisclosure. The findings support the need for a best practice model for recording and reporting volunteer contributions to recognize the significance of the resource.
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Ali, Muhammad. "Determinants and consequences of board size: conditional indirect effects." Corporate Governance: The International Journal of Business in Society 18, no. 1 (February 5, 2018): 165–84. http://dx.doi.org/10.1108/cg-01-2016-0011.
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Purpose Board size is an important dimension of corporate governance. The purpose of this study is to propose and test indirect effects of organization size on organizational performance via board size, in the context of industry. Design/methodology/approach The study’s predictions were tested in 288 medium and large organizations listed on the Australian Securities Exchange using archival data. Findings The findings of this study suggest the following: organization size is positively associated with board size and this relationship is stronger in manufacturing organizations; board size is positively associated with performance and this relationship is conditional on industry; and organization size has an indirect effect on performance via board size, and this indirect effect is also conditional on industry. Research limitations/implications The results provide some support for the resource dependency theory, agency theory and contingency theory. Practical implications The findings suggest that directors should take into account the effects of board size and industry to provide a more precise assessment of the board’s performance. Originality/value It predicts and tests the pioneering moderating effect of industry (manufacturing vs services) on the organization size–board size, board size–organizational performance and organization size–board size–organizational performance relationships.
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Baber, William R., Andrea Alston Roberts, and Gnanakumar Visvanathan. "Charitable Organizations' Strategies and Program-Spending Ratios." Accounting Horizons 15, no. 4 (December 1, 2001): 329–43. http://dx.doi.org/10.2308/acch.2001.15.4.329.
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Analysis in this study demonstrates how differences in strategy can be incorporated into evaluations and comparisons of financial statements of charitable organizations. The ratio of program spending to total spending, a metric commonly used in practice to evaluate charities, is the focus of the analysis. Our approach involves classifying charities according to how they access markets for donated resources and then using regression analysis to predict an organization's program-spending ratio, given the organization's strategic choice, size, and charitable objective. We then compare the predicted ratio to the organization's actual ratio to identify candidates for further review and investigation. In doing so, this paper illustrates how considering strategic choice enhances the analysis of financial statements of charitable organizations and informs assessments of organization effectiveness.
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du Gay, Paul. "Disappearing ‘formal organization’: How organization studies dissolved its ‘core object’, and what follows from this." Current Sociology 68, no. 4 (March 10, 2020): 459–79. http://dx.doi.org/10.1177/0011392120907644.
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This article addresses itself to accounting for how and why the situation has arisen whereby much, though by no means all, of what self-identifies as organizational analysis – whether in sociology or organization studies – isn’t actually organizational, and to exploring what follows from this. The article argues that the specificity of ‘organizational analysis’ – which requires its proponents to think (and, indeed, act) ‘organizationally’ – has been returned to the amorphous world of ‘social explanation’. The article therefore attempts to highlight the manner in which the tropes of social explanation deployed within contemporary sociology and organization studies reduce ‘formal organization’ to the status of a social container. In making this case, the article commends an alternative stance towards organization that precisely eschews ‘talking about organizations’ epiphenomenally. It does so by seeking to highlight key aspects of the practical disposition towards organization adopted by classic organization theories and other related approaches throughout the history of organization analysis. In approaching organizational matters in this way, it also attempts to upend the reflex accusation of naivety, rationalism and contemporary irrelevance directed towards the ‘historical artefacts’ of organizational theorizing from the present, and indeed to suggest how classical preoccupations can be applied to pressing matters of contemporary organizational concern without any need to ‘update’ them.
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Olena Lagovska, Nataliya Vyhovska, and Oksana Novak. "INFORMATION COMMUNICATION PROCESS: ORGANIZATION PROCEDURE." European Cooperation 8, no. 39 (September 30, 2018): 23–34. http://dx.doi.org/10.32070/ec.v8i39.34.
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System and cybernetic approach to the development of fundamental principles of accounting has been applied as well as its peculiarities and expediency of application in this aspect have been determined in the article. The peculiarities of accounting as an information and communication system and the necessity of conducting research in this area have been determined. Innovation approach to considering accounting as an information and communication system has been presented. The procedure of accounting communication process has been described. The set of rules in the context of stages of accounting communication process have been worked out. The information accounting flows in the context of their classification features have been described. Data generated from the worked out approaches are the bases for eliminating the entropy peculiar for this interaction process.
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Cheh, John J. "Innovators Dilemma And An Association For Accounting Information Systems Educators." Review of Business Information Systems (RBIS) 4, no. 4 (October 1, 2000): 77–98. http://dx.doi.org/10.19030/rbis.v4i4.5415.
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Recently, there have been debates on whether it will be services to the accounting information systems (AIS) educators and the society if AIS educators form a new organization independent of American Accounting Association. As like any new discipline, AIS emerged from many existing disciplines, including accounting, computer science and information systems. Yet, different from their counterpart in industry, the leadership in accounting academics across the nation has been slow in embracing the new reality based on information technology and has the difficult time to make a smooth transition to restructure their old curriculum to the fast changing market places. Yet, the strong market demands for information technology graduates and declining enrollments in the traditional accounting programs across the nation provide an incentive for accounting educators in many institutions to rethink their long term strategy in surviving this tumultuous time and preparing for the challenging future ahead (Albrecht and Sack, 2000). Against this backdrop of radical changes, the new conferences for AIS educators held consecutively for two years (AIS Educator Conference, 1999, 2000) were devoted to the professional growth of AIS educators. And the conferences drew serious attention from AIS faculty, particularly, those who are interested in teaching practical and hands-on application-driven information technology (IT) to their students. In this paper, I examine various issues related to this idea of creating a new organization for AIS educators independent from AAA. First, I highlight the paradigm shift in accounting industry for the last three decades from the traditional accounting services to accounting and information systems (AIS) services. Then, I delve into exploring who AIS educators are. Once the AIS educators model is established, I examine the missions and purposes of two independent organizations: one is the existing AAA, and the other is one yet to be formed, a new organization for AIS educators. Once the differences and similarities between organizations missions and purposes are established, I examine the implications of creating the new AIS educators organization, using the findings from Christensens study (1997), and similar studies on the impact of innovative technology on organizational changes.
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Dombrovskaya, Elena Nikolaevna. "Official website of a medical organization: mandatory requirements, accounting for promotion expenses." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 1, 2021): 31–39. http://dx.doi.org/10.33920/med-17-2102-03.
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The article is devoted to defining the role and functions performed by official websites of medical organizations. Based on the analysis of the current regulatory framework, the requirements were regulated and the list of information posted on the official website of a medical organization was described. Based on the role of a non-price competition tool, which is performed by the official website of a medical organization, modern channels for its promotion are presented. The procedure for accounting expenses for the creation and promotion of the official website of a medical organization is also considered. Examples are given for public sector organizations.
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Yaacob, Hisham, Saerah Petra, Azimah Sumardi, and Hairul Suhaimi Nahar. "Accountability through accounting and reporting lenses." Humanomics 31, no. 3 (August 10, 2015): 299–313. http://dx.doi.org/10.1108/h-07-2013-0049.
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Purpose – The purpose of this paper is to review, understand and document the contemporary waqf-S management, financial accounting and reporting practices and to understand relevant drivers behind the current accountability culture in waqf-S, aiming at exploring the intertwined nature of accounting, reporting and the religion of Islam. The accountability literature has been relatively scant on the role played by accounting and reporting in not-for-profit, religious-based organizations and its implications for accountability discourse. Three accountability drivers of regulatory, stakeholders and religious image are tested. It is interesting to research how management, accounting and reporting are being practiced in an Islamic organization setting in a non-Islamic country. Design/methodology/approach – Consistent with the established research objectives, this study adopts the qualitative research approach of a single case study research involving semi-structured interviews and archival documentation review and analyses. Sample is chosen using purposive sampling to suit the research objectives. Findings – The paper finds that waqf-S is a very successful awqaf manager. The administration and management are carried out in the most effective manner with comprehensive rules, guidelines and procedures. The awqaf financial reporting and management are impressive as annual financial reports are published on time and available for the public online. The paper proposes three lenses to examine the accountability drivers of waqf-S: Regulatory, Stakeholders and Religious image of Islamic organization and, it turns out that all three are equally important in driving the organization accountability practices. Research limitations/implications – The sample is an Islamic organization in a non-Islamic country; therefore, the results are unique and may not be generalised to organizations in Islamic nations, as it will be a different setting with different variables. Secondly, the paper only focuses on awqaf financial accounting, awqaf reporting and investigating the driving factors for the institution’s accountability culture. Practical implications – This paper is important as it shows that the management and administration of awqaf, which has been plague by mismanagement, embezzlements and lack of talents, can be improved and managed systematically, although there is a clear evidence of the lack of capable or talented human resources. It is compensated by the significant use of technology. Originality/value – Focusing on a single awqaf institution (waqf-S) operating in a non-Islamic Southeast Asian country, our analysis allows us to observe the influence of multiple factors influencing its organizational wide accountability policy. We consider this as a contribution to the literature, as it generates knowledge on how management, accounting and reporting are being devised as strategic tools in the institution’s accountability policy framework, beyond the normal office management, financial data recording and disclosure per se. Multiple factors drive the structured and transparent reporting by waqf-S, transcending beyond the traditional financial accounting and reporting boundary of meeting regulatory requirements; it reaches the concerned while ensuring that the necessary accountability towards stakeholders is observed and upheld.
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NIGMATULLINA, Rashitovna Nigmatullina, and Yulia Alfredovna ZAPOLSKIKH. "Organization of accounting in the supply and sales activities of trade organizations." Russian Electronic Scientific Journal, no. 2 (2021): 245–59. http://dx.doi.org/10.31563/2308-9644-2021-40-2-245-259.
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Zoni, Laura, Marco Morelli, and Andrea Dossi. "Does the organizational life cycle affect the Management Accounting System (MAS) change pattern? A review of case studies." MANAGEMENT CONTROL, no. 3 (December 2012): 7–37. http://dx.doi.org/10.3280/maco2013-su3002.
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Drawing from previous research on accounting change and on the impacts of organizational life-cycle on MAS, the paper aims at discussing how the MAS change process differentiates at birth, at growth, at maturity, at revival and at decline stages of an organization. Using a framework developed by Zoni et al (2012) the paper documents key phases and features of the management accounting change process to highlight its organizational nature in five longitudinal case studies of design and implementation of MAS changes. The field study shows how accounting systems are difficult to change despite the formally acknowledged need for change. Findings highlight that the success of change depends on how effectively organizations managed key phases in the MAS change, which in turn depends on the stage of the organization life cycle. Conclusions posit that in order to manage MAS change successfully the organization would pay more attention to the design phase at birth and at revival stages and more attention to the implementation phase at growth, at maturity and at decline ones. Furthermore, we could conclude that the main aim of MAS change spans from selection to variation of MAS along the stages of organizational life cycle: variations are more frequent at birth and at revival stages , selections are more frequent at growth and at decline ones.