Log in

Relevant bibliographies by topics / Organization of accounting / Journal articles

To see the other types of publications on this topic, follow the link: Organization of accounting.

Journal articles on the topic 'Organization of accounting'

Author: Grafiati

Published: 28 May 2022

Last updated: 25 July 2025

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

Select a source type:

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

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

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 (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

Rakhmonali, Rasulovich Obidov. "Practical Value of Accounting Information in Cost Accounting." Journal of Economics, Finance And Management Studies 4, no. 05 (2021): 603–7. https://doi.org/10.47191/jefms/v4-i5-27.

Full text

Abstract:

This article describes accounting information and its importance in enterprises in its clustered system. Currently, there is a need to control costs and revenues, to develop a single information space model for organizations and institutions. Management decisions made by managers in these organizations determine the future fate of the enterprise, which requires the proper organization of accounting.

APA, Harvard, Vancouver, ISO, and other styles

3

Самсонов, Е. А. "Organization and regulation of tax accounting in commercial organizations." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 1330–34. http://dx.doi.org/10.34925/eip.2022.147.10.266.

Full text

Abstract:

Налоговый учет является основой любой предпринимательской деятельности, поскольку реализуется с целью организации полной и достоверной информации о правилах и способах учета хозяйственных операций, которые были произведены экономическим субъектом в отчетном периоде. Учет доходов организации является одной из важных задач налогового учета. Статья содержит организацию и регулирование налогового учета в коммерческих организациях, представлены классификационные группы доходов, используемые для целей налогообложения, а также методы их признания. Рассмотрен порядок отражения в налоговом учете фактов

APA, Harvard, Vancouver, ISO, and other styles

4

Nguyen, Thi Linh, and Khánh Vân Hoàng. "Improve the Accounting Organization at Universities by Ministry of Labour - Invalids and Social Affairs." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 05 (2023): 2179–87. https://doi.org/10.5281/zenodo.7973855.

Full text

Abstract:

This study presents some basic theories on accounting organization at public universities under the Ministry of Labour, Invalids and Social Affairs as well as the content of financial autonomy in public non-business units. The study also analysed and clarified the status of accounting organizations at 04 public universities under the Ministry of Labour, Invalids and Social Affairs, including: University of Labour and Social Affairs, Nam Dinh University of Technical Education, Vinh University of Technical Education, and Vinh Long University of Technical Education, which have applied accounting

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 (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 s

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 (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 cr

APA, Harvard, Vancouver, ISO, and other styles

7

Lysiak, Yelyzaveta, and Vasyl Bеlozertsev. "FINANCIAL INVESTMENT ACCOUNTING ORGANIZATION." Innovation and Sustainability, no. 2 (July 1, 2022): 78–83. http://dx.doi.org/10.31649/ins.2022.2.78.83.

Full text

Abstract:

This article discusses the features of the organization of accounting of financial investments of enterprises in our country. Existing valuation methods and main problems regarding the organization of accounting of financial investments are analyzed. According to the results of the study, the ways of their solution are suggested. Investment activity is one of the most important parts of the enterprise, individual industries and the economy as a whole, so most companies have investments - temporarily unoccupied funds. These funds can be invested in various sectors of the economy in order

APA, Harvard, Vancouver, ISO, and other styles

8

Utemuratova, M.P. "ACCOUNTING IN MODERN CONDITIONS." Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft 54 (April 19, 2023): 15–17. https://doi.org/10.5281/zenodo.7845335.

Full text

Abstract:

The article considers accounting in modern conditions. As you know, in modern conditions of economic development, a distinctive feature of the external environment is market uncertainty and increased competition, then there is a need to expand the amount of information used to make managerial decisions. To ensure the sustainable growth of the organization, the task of the manager is not just to calculate the possible profit and cost of products, based on the organization's own potential, but to determine and predict financial and economic activities, taking into account the parameters of t

APA, Harvard, Vancouver, ISO, and other styles

9

Semenets, Anna, and Kateryna Shymanska. "ORGANIZATIONAL SUPPORT OF ACCOUNTING FOR ELECTRONIC MONEY." International Journal of New Economics and Social Sciences 4, no. 2 (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 descript

APA, Harvard, Vancouver, ISO, and other styles

10

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 VA

APA, Harvard, Vancouver, ISO, and other styles

11

Ablazov, N. "Features of Accounting in Construction Organizations." Bulletin of Science and Practice 7, no. 4 (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

12

Norouzian, Mohammad Mehdi, and Dave Guyadeen. "Method of balanced scorecard for evaluating the performance of the Tehran Municipality's Plans." Journal of Humanities and Education Development 7, no. 1 (2025): 46–61. https://doi.org/10.22161/jhed.7.1.7.

Full text

Abstract:

Urban planning researchers believe that anything that cannot be measured cannot be urbanized. In today's world, given the speed and volume of information and the challenges facing organizations, the need to have criteria for determining the position and planning based on strengths and weaknesses seems more necessary than ever. All organizations, whether public or private, need to evaluate the performance of their activities and processes for development, growth, and sustainability in today's competitive arena so that they can measure the efficiency and effectiveness of their organization's pro

APA, Harvard, Vancouver, ISO, and other styles

13

Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): TRADITIONAL AND MODERN ACCOUNTING CONCEPTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 147 (2024): 227–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.03.027.

Full text

Abstract:

This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), provides a detailed overview of traditional and modern concepts of managerial accounting. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial acco

APA, Harvard, Vancouver, ISO, and other styles

14

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.

Full text

Abstract:

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 emergen

APA, Harvard, Vancouver, ISO, and other styles

15

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 a

APA, Harvard, Vancouver, ISO, and other styles

16

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

17

Dovzhyk, Olena. "IMPACT OF INTERNAL CONTROL ON THE QUALITY OF ACCOUNTING INFORMATION." Economies' Horizons, no. 1(23) (March 31, 2023): 35–42. http://dx.doi.org/10.31499/2616-5236.1(23).2023.272838.

Full text

Abstract:

All organizations need information as a basis for decision making. Information has become a major resource for most organizations, both for profit and nonprofit organization. In recent years, Accounting Information Systems (AIS) has become a system that is very important in an organization because it generates important information for the organization. To prevent and minimize errors and frauds in applying accounting information system in order to generate the information an internal control needs to be applied inside the system. The aim of this investigation is to get the eviden the influence

APA, Harvard, Vancouver, ISO, and other styles

18

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 (2022): 26–30. http://dx.doi.org/10.29039/2409-6024-2022-10-1-26-30.

Full text

Abstract:

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,

APA, Harvard, Vancouver, ISO, and other styles

19

Reguig, Issam. "Accounting and analytical support for managing the financial condition of an organization: A case study of XYZ Corporation." Research Result. Economic Research 10, no. 1 (2024): 106–14. http://dx.doi.org/10.18413/2409-1634-2024-10-1-0-9.

Full text

Abstract:

Effective management of an organization's financial condition necessitates comprehensive accounting and analytical support systems. This paper examines the role of accounting and analytical tools in facilitating informed decision-making and strategic planning within organizations. It explores how financial data is collected, processed, and analyzed to provide insights into the financial health of an organization. Additionally, the paper discusses various accounting methods, financial ratios, and performance indicators commonly utilized in assessing an organization's financial condition. Furthe

APA, Harvard, Vancouver, ISO, and other styles

20

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Lalakulych, Maria, Lesya Rybakova, and Erika Yuhas. "Organization of accounting in banks." Market Relations Development in Ukraine 105, no. 3(274) (2024): 11–16. https://doi.org/10.5281/zenodo.11506212.

Full text

Abstract:

The subject of the study is the organization of accounting in banks.The purpose of the study is to determine the peculiarities of the organization and functions ofaccounting in banks.Research methods. The work uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of summarizing data.Work results. The article deals with the organization of accounting in banks. The comparativecharacteristics of the types of accounting in the bank are given. The functions of the accounting systemin banks are outlined.Conclusions. The organ

APA, Harvard, Vancouver, ISO, and other styles

22

Neupane, Mukti Prasad. "Management Accounting Practices in Nepalese Co-operative Organizations." Madhyabindu Journal 6, no. 1 (2021): 28–37. http://dx.doi.org/10.3126/madhyabindu.v6i1.42762.

Full text

Abstract:

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 sta

APA, Harvard, Vancouver, ISO, and other styles

23

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 (2019): 39–42. http://dx.doi.org/10.12737/article_5dcbed27bace85.50376403.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

24

Gudi, Soumya N. "Recent Significant Insights and Paradigm Shift in Accounting Trends in the Modern World." International Journal of Research Publication and Reviews 03, no. 12 (2022): 2344–51. http://dx.doi.org/10.55248/gengpi.2022.31273.

Full text

Abstract:

In today's business world, accounting and accounting professionals are essential. Every business must keep accurate books of accounts in order to know how profitable and effective it is and to ensure its survival in the competitive market of today. Because accounting control is the most crucial component of any organization, the role of an accountant is expanding today. This review illustrates the current accounting trends in contemporary business and the challenges faced by accounting professionals. For this reason, every person who runs a business needs to read this review that focuses on a

APA, Harvard, Vancouver, ISO, and other styles

25

Ahmad, Mr Tauheed, and Prof Shivakant Pandey. "ENVIRONMENTAL ACCOUNTING AND REPORTING PRACTICES IN INDIAN ORGANISATIONS." International Journal of Research in Commerce and Management Studies 06, no. 05 (2024): 310–18. http://dx.doi.org/10.38193/ijrcms.2024.6518.

Full text

Abstract:

The concept of environmental accounting is to compensate the loss or degradation caused to the environment by the production activities of any business organization. The concept of environmental accounting is based on the pollutant pay principle. Pollutant pays principal means the organization that is responsible for polluting the environment is made liable to pay the cost to restore the environment. This research paper attempts to give an overview regarding environmental awareness on green accounting practices and reporting among Indian organizations. A small step has been taken to throw ligh

APA, Harvard, Vancouver, ISO, and other styles

26

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

27

Setiawan, Ricky Yunisar, Rafles Ginting, Rissa Anandita, Anton Robiansyah, and Windy Jatmika. "Spiritual Values and Accounting Practices of Christian Charity Organizations: What is their Role and Meaning?" KEUNIS 13, no. 1 (2025): 78. https://doi.org/10.32497/keunis.v13i1.6139.

Full text

Abstract:

<em><span lang="IN">The Christian Charity Organization is dedicated to establishing social networks and cultivating trust among its followers through activities rooted in Christian values, demonstrating transparency and accountability to God, donors, management, and members. This qualitative case study aims to unveil the influence of spiritual values on the accountability practices within the organization. Data collection involves interviews, document analysis, and observation, followed by a thorough analysis process. The findings highlight that values such as awareness, dignity, m

APA, Harvard, Vancouver, ISO, and other styles

28

Chebotareva, Zoya, Elena Shapoval, and Larisa Zhdanova. "CONTROL OF SIGNIFICANT ECONOMIC INFORMATION IN THE FINANCIAL AND ECONOMIC LIFE OF THE ORGANIZATION." Russian Journal of Management 11, no. 1 (2023): 82–90. http://dx.doi.org/10.29039/2409-6024-2023-11-1-82-90.

Full text

Abstract:

Efficiency and effectiveness of internal and external control of the reliability of the economic information of the organization depend on the sufficiency and proper nature of information sources on the financial and economic activities of the organization. Economic information for control is mainly formed in the accounting and tax accounting systems of the organization. This article analyzes various existing approaches to determining the directions of internal and external control of material economic information about the financial and economic activities of organizations, shows the features

APA, Harvard, Vancouver, ISO, and other styles

29

Zakiryaevna, Yuldasheva Inoyatkhon. "FUNDAMENTALS OF ACCOUNTING ORGANIZATION IN WATER USER ASSOCIATIONS." American Journal of Agriculture and Biomedical Engineering 05, no. 02 (2023): 1–5. http://dx.doi.org/10.37547/tajabe/volume05issue02-01.

Full text

Abstract:

In the world, special attention always paid to scientific research to improve the theoretical and methodological foundations of accounting and management analysis of the costs and cost of water use in water user associations. However, due to the fact that in the countries of the world the costs of water supply in water user entities and their role in the cost of agricultural products are at different levels, the results of their accounting and management analysis, achieved at the international level, are insufficient to reduce irrigation costs in water user associations and reduce the cost per

APA, Harvard, Vancouver, ISO, and other styles

30

Abigail, Jihan, Elvis Ronald Sumanti, and Ika Prayanthi. "Factors Affecting Accounting Information System Performance." JRAM (Jurnal Riset Akuntansi Multiparadigma) 9, no. 2 (2022): 70–84. http://dx.doi.org/10.30743/akutansi.v9i2.6618.

Full text

Abstract:

The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22

APA, Harvard, Vancouver, ISO, and other styles

31

Heinzelmann, Rafael. "Accounting logics as a challenge for ERP system implementation: a field study of SAP." Journal of Accounting & Organizational Change 13, no. 2 (2017): 162–87. http://dx.doi.org/10.1108/jaoc-10-2015-0085.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

32

Narbekova, Gulrukh Davronboevna. "IMPROVING THE METHODOLOGY FOR ACCOUNTING ADDITIONAL FUNDS OUTSIDE THE BUDGET IN THE INSTITUTIONS OF THE PUBLIC EDUCATION SYSTEM." Multidisciplinary Journal of Science and Technology 5, no. 5 (2025): 494–98. https://doi.org/10.5281/zenodo.15390787.

Full text

Abstract:

In the economy, the financing of public budget organizations is mainly carried out from the state budget and off-budget funds. The targeted and specific expenditure of budget and off-budget funds in budget organizations is directly related to the effective organization of their accounting, the transparency of financial reporting indicators, and the organization of their control. For this reason, great attention is being paid in many countries around the world to organizing budget execution accounting and reporting based on the requirements of international standards for accounting in the publi

APA, Harvard, Vancouver, ISO, and other styles

33

Yanchenko, A. Y., and A. V. Semkovskaya. "Organization of effective accounting in a small enterprise." Entrepreneur’s Guide 17, no. 2 (2024): 29–34. http://dx.doi.org/10.24182/2073-9885-2024-17-2-29-34.

Full text

Abstract:

The article is devoted to the organization of accounting in small enterprises. Proper and effective organization of accounting is of great importance for the development and existence of each enterprise. Choosing the right accounting methods suitable for a particular organization, which take into account all its features of functioning and the specifics of its activities, provide the company with reliable information on the basis of which management decisions are made that are important for the further functioning and development of the enterprise, as well as accounting (financial) statements

APA, Harvard, Vancouver, ISO, and other styles

34

Yusupov, R. M. "Introduction to the Industry Audit." SHS Web of Conferences 172 (2023): 05024. http://dx.doi.org/10.1051/shsconf/202317205024.

Full text

Abstract:

In the article, the author considers the following topics: introduction to the audit of accounting financial statements in a construction organization, description of the role of audit in ensuring the correct assessment of the financial activities of the organization. Features of accounting in a construction organization, overview of the main elements of accounting statements, such as balance sheet, profit and loss statement, statement of changes in capital and cash flow. The importance of the audit approach in the process of auditing financial statements, explaining why the audit approach is

APA, Harvard, Vancouver, ISO, and other styles

35

Kovalenko, Daniil D. "MANAGERIALACCOUNTING AND IFRS (IAS): COMPARATIVE CHARACTERISTICS AND INTEGRATION CAPABILITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/5, no. 147 (2024): 192–96. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.05.027.

Full text

Abstract:

This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), their comparative characteristics and integration capabilities. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well

APA, Harvard, Vancouver, ISO, and other styles

36

Emelyanova, Irina Nikolaevna. "ACCOUNTING POLICY: A TOOL FOR CONTROLLING THE FACTS OF ECONOMIC LIFE." Scientific Review: Theory and Practice 12, no. 6 (2022): 962–70. http://dx.doi.org/10.35679/2226-0226-2022-12-6-962-970.

Full text

Abstract:

One of the most significant directions in modern conditions of increasing the productivity and effectiveness of the organization's functioning is the optimization of the process of accounting data formation. The heads of large companies begin to understand that business success can be achieved only thanks to a competently built and efficiently functioning accounting data system. This requires, first of all, the formation of adequate methodological tools that contribute to the development of an effective organizational mechanism for creating useful, objective and adequate accounting data. The a

APA, Harvard, Vancouver, ISO, and other styles

37

VAKHRUSHINA, Mariya A. "Management accounting and reporting as a tool for improving the efficiency of educational organizations." International Accounting 27, no. 12 (2024): 1343–71. https://doi.org/10.24891/ia.27.12.1343.

Full text

Abstract:

Subject. This article deals with the issues of methodology and organization of the management accounting and reporting system in Russian educational organizations. Objectives. The article aims to reveal the possibilities of management accounting tools in improving the quality of management of educational organizations, as well as motivating the activities of both structural divisions and individual employees. Methods. For the study, I used a systems approach, comparison, systematization, generalization of data, as well as the methods of logical generalization and system reasoning. Results. The

APA, Harvard, Vancouver, ISO, and other styles

38

Arjaliès, Diane-Laure. "The Organization of Hypocrisy: Talk, Decisions and Actions in Organizations." Social and Environmental Accountability Journal 33, no. 3 (2013): 186–88. http://dx.doi.org/10.1080/0969160x.2013.845041.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

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.

Full text

Abstract:

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, curr

APA, Harvard, Vancouver, ISO, and other styles

40

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 (2020): 906–21. http://dx.doi.org/10.24891/ia.23.8.906.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

41

Prayogi, Wanda, Iskandar Muda, and Azizul Kholis. "Analysis of the Use of Digital Accounting in Micro, Small, and Medium Enterprises (MSMEs) in Medan, Indonesia." International Journal of Research and Review 11, no. 5 (2024): 100–111. http://dx.doi.org/10.52403/ijrr.20240513.

Full text

Abstract:

This study aims to test and analyze the influence of technology, organization, and the environment on digital accounting micro, small, and medium enterprises (MSMEs) in Medan using digital literacy as a moderation variable. The study was conducted by collecting data by distributing questionnaires to MSME actors registered with the Department of Cooperatives, Small and Medium Enterprises in Medan City. The sampling technique used was purposive sampling, producing a sample of 95 MSMEs. The data obtained were analyzed using SEM-PLS. The results showed that technology, organization, and the enviro

APA, Harvard, Vancouver, ISO, and other styles

42

Zykova, T. B., and T. A. Kupriyanova. "Organization of accounting by responsibility centers as an element of effective performance of managing companies." Russian Journal of Industrial Economics 15, no. 3 (2022): 344–55. http://dx.doi.org/10.17073/2072-1633-2022-3-344-355.

Full text

Abstract:

The specificity of the activity of managing organizations directly influence the organization of their accounting system. Limited material and production resources and income add special significance to establishing a system of formation of the information about costs and income by responsibility centers. Organization of accounting by responsibility centres in this case becomes a tool of effective and timely control and administration of a managing company’s activity, a tool of increasing the responsibility for the performance at all levels. The article contains the authors’ study of the speci

APA, Harvard, Vancouver, ISO, and other styles

43

Olena Lagovska, Nataliya Vyhovska, and Oksana Novak. "INFORMATION COMMUNICATION PROCESS: ORGANIZATION PROCEDURE." European Cooperation 8, no. 39 (2018): 23–34. http://dx.doi.org/10.32070/ec.v8i39.34.

Full text

Abstract:

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 account

APA, Harvard, Vancouver, ISO, and other styles

44

DZHULIY, L., L. BELARUSIAN, L. YEMCHUK, and N. BOCHULYA. "FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION IN BANKS OF UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 284, no. 4 (2020): 86–89. https://doi.org/10.31891/2307-5740-2020-284-4-16.

Full text

Abstract:

Effective organization of management accounting is an urgent problem of every bank, regardless of its scale and peculiarities of functioning. After all, the completeness and timeliness of information about the current state of the institution, timely management decisions contribute to the rapid maneuvering of resources, successful overcoming of complications that may arise in the process of the bank as a financial institution providing multifunctional customer service in both national and international markets. The organization of management accounting in banks of Ukraine is not regulated by s

APA, Harvard, Vancouver, ISO, and other styles

45

Ikko, Аnastasia Aleksandrovna, and Yulia Valeryevna Kuzminykh. "Organization of management accounting and internal accounting in modern conditions." Актуальные проблемы экономики и управления, no. 1 (2022): 151–58. http://dx.doi.org/10.52899/978-5-88303-644-5_151.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Miller, Peter, and Michael Power. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." Academy of Management Annals 7, no. 1 (2013): 557–605. http://dx.doi.org/10.5465/19416520.2013.783668.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Miller, Peter, and Michael Power. "Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory." Academy of Management Annals 7, no. 1 (2013): 557–605. http://dx.doi.org/10.1080/19416520.2013.783668.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Baber, William R., Andrea Alston Roberts, and Gnanakumar Visvanathan. "Charitable Organizations' Strategies and Program-Spending Ratios." Accounting Horizons 15, no. 4 (2001): 329–43. http://dx.doi.org/10.2308/acch.2001.15.4.329.

Full text

Abstract:

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 predict

APA, Harvard, Vancouver, ISO, and other styles

49

Abbasova, S. "Analysis of behavioral factors in management accounting research." Siberian Financial School, no. 3 (October 22, 2024): 100–108. http://dx.doi.org/10.34020/1993-4386-2024-3-100-108.

Full text

Abstract:

The adoption of accounting as a social science suggests that subsequent development is associated with both the study of its role in real social and institutional contexts, and the study of behavioral factors of the activities of those responsible for the development of professional accounting judgments of persons and managers making decisions based on accounting information. However, today researchers do not fully assess the actual problem of studying the behavioral (behavioral) aspects of the activities of accounting specialists as significant factors affecting the functioning of the account

APA, Harvard, Vancouver, ISO, and other styles

50

Abduraimova, Maftunakhon. "METHODOLOGY OF AUDITING INSURANCE ORGANIZATIONS." Economics and education 24, no. 1 (2023): 238–44. http://dx.doi.org/10.55439/eced/vol24_iss1/a36.

Full text

Abstract:

Based on the characteristics of insurance organizations, this article considers the processes of organizing accounting and, as a result, organizing audits. Also, the article describes the procedure of accounting of insurance organizations, analysis processes, comprehensive assessment of insurance organization's activities, the concept of insurance audit according to international practice. In addition to the above, the article provides a comparative opinion of scholars on financial reporting. Organization of audits in insurance organizations, application of analytical procedures for generaliza

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!