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Journal articles on the topic 'Role of accounting'

Author: Grafiati

Published: 12 June 2021

Last updated: 12 February 2022

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1

Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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Makarenko, Inna, and Alex Plastun. "The role of accounting in sustainable development." Accounting and Financial Control 1, no. 2 (2017): 4–12. http://dx.doi.org/10.21511/afc.01(2).2017.01.

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Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the

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Savić, Aleksandar, Miloš Miljković, and Tamara Damnjanović. "Role of accounting documents accounting information system." Oditor - casopis za Menadzment, finansije i pravo 4, no. 3 (2018): 110–27. http://dx.doi.org/10.5937/oditor1803111s.

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Güney, Aysel. "Role of Technology in Accounting and E-accounting." Procedia - Social and Behavioral Sciences 152 (October 2014): 852–55. http://dx.doi.org/10.1016/j.sbspro.2014.09.333.

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P.MUTHULAKSHMI, P. MUTHULAKSHMI. "Examining The Role of Responsibility Accounting in Organizational Structure." International Journal of Scientific Research 3, no. 4 (2012): 1–3. http://dx.doi.org/10.15373/22778179/apr2014/209.

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Denison, Christine A., Sue P. Ravenscroft, and Paul F. Williams. "Accounting and Public Policy: The Importance of Credible Research." Accounting and the Public Interest 14, no. 1 (2014): 113–27. http://dx.doi.org/10.2308/apin-51158.

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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on acco

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Rajeevan, Shanmugavel. "Management accountant’s role and society’s expectations: Sri Lankan study." Asian Journal of Accounting Research 4, no. 2 (2019): 202–32. http://dx.doi.org/10.1108/ajar-05-2019-0032.

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Purpose The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka. Design/methodology/approach A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management ac

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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.

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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current t

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Gk, Supriya. "The Role of Human Resource Accounting for Gaining Competitive Advantage." International Journal of Trend in Scientific Research and Development Volume-3, Issue-2 (2019): 1020–23. http://dx.doi.org/10.31142/ijtsrd21555.

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Cameron, Kirk W. "Computing's Role in Resource Accounting." Computer 44, no. 3 (2011): 91–92. http://dx.doi.org/10.1109/mc.2011.81.

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Farida, Wiwik Mukholafatul. "MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI." Jurnal Reviu Akuntansi dan Keuangan 7, no. 2 (2017): 1055. http://dx.doi.org/10.22219/jrak.v7i2.19.

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This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Under

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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.

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Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.

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Alimbudiono, Ria Sandra, and Dwi Suhartini. "Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection." Issues In Social And Environmental Accounting 8, no. 1 (2014): 48. http://dx.doi.org/10.22164/isea.v8i1.89.

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This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsi

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Ilić, Milena, and Svetlana Anđelić. "The role of computerized accounting information system in detecting accounting errors and accounting fraud." Bizinfo Blace 8, no. 2 (2017): 17–30. http://dx.doi.org/10.5937/bizinfo1701017i.

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Ikram, Krit, and Aftiss Ahmed. "The Role of Accounting Information in the Company’s Decision-Making Process." International Journal of Psychosocial Rehabilitation 24, no. 03 (2020): 645–56. http://dx.doi.org/10.37200/ijpr/v24i3/pr200821.

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Lombardi, Luisa. "Disempowerment and empowerment of accounting: an Indigenous accounting context." Accounting, Auditing & Accountability Journal 29, no. 8 (2016): 1320–41. http://dx.doi.org/10.1108/aaaj-08-2015-2167.

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Purpose The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians. Design/methodology/approach A total of 31 interviewees participated in this study, which included 18 self-identified Indigenous Australians and 13 non-Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu’s concepts provide the framework for mobilizing and analyzing the findings of this study. Findings The damaging

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Cao, Le Thi, and Phillip G. Buchanan. "The Changing Role of the Management Accountant: The Impact upon Accounting Education." Journal of Business Education 60, no. 5 (1985): 198–202. http://dx.doi.org/10.1080/08832323.1985.10117259.

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Wilmshurst, Trevor D., and Geoffrey R. Frost. "The role of accounting and the accountant in the environmental management system." Business Strategy and the Environment 10, no. 3 (2001): 135–47. http://dx.doi.org/10.1002/bse.283.

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Singer, Alan E., Ming S. Singer, and Garth Ritchie. "Role of Transactions in Mental Accounting." Psychological Reports 59, no. 2 (1986): 835–38. http://dx.doi.org/10.2466/pr0.1986.59.2.835.

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The role of the transaction as a mediator of responses to the “theatre ticket” problems of Kahneman and Tversky was investigated. The hypothesis that implicit budgeting triggers topical organisation received some support. A further hypothesis, that social interaction is a salient feature of the problem, was not supported.

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Cerin, P. "Environmental Accounting: A Pro-Active Role." Corporate Environmental Strategy 8, no. 2 (2001): 98. http://dx.doi.org/10.1016/s1066-7938(01)00101-4.

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Santi, Fitriana, and Ary Yunita Anggraeni. "ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES." KEBERLANJUTAN 4, no. 2 (2019): 1218. http://dx.doi.org/10.32493/keberlanjutan.v4i2.y2019.p1218-1228.

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Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basi

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Sheveleva, Ekaterina. "THE ROLE OF ACCOUNTING POLICY IN ACCOUNTING PROCEDURES AT THE ENTERPRISE." Bulletin of South Ural State University series "Economics and management" 9, no. 3 (2015): 74–78. http://dx.doi.org/10.14529/em090310.

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Coetsee, D. "The role of accounting theory in the development of accounting principles." Meditari Accountancy Research 18, no. 1 (2010): 1–16. http://dx.doi.org/10.1108/10222529201000001.

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.

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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms.

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Shuttleworth, C. C. "Perspectives of accounting students and teachers on the changing role of management accountants in organisations." Southern African Business Review 18, no. 2 (2019): 140–62. http://dx.doi.org/10.25159/1998-8125/5682.

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Owing to a highly competitive global market, economic crises and changes in manufacturing and information technology, organisations are compelled to improve their financial planning and control functions. These and other changes have contributed to the evolving role of the management accounting function in organisations. Whereas cost accounting’s main focus was on finding the cost of manufacturing products, the objective of management accounting is to use financial and non-financial information to assist management with decision making. Although management accountants have long played multiple

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Omer Khalid, Waleed Eltayeb. "Role of actuarial accounting in enhancing banks performance." Global Journal of Economics and Business 9, no. 2 (2020): 452–57. http://dx.doi.org/10.31559/gjeb2020.9.2.16.

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This study aims to shed light on the significance of actuarial science in the banking sector from an accounting point of, And try to find out of the role he plays of actuarial accountant in the Sudanese banking sector and added value that he can add especially In light of a local economy which suffers from violent economic fluctuations that cast a shadow over on. financial stability, and the extent of its ability and contribution to the effectiveness of performance. The study found that Actuaries are active in banking roles despite the weakness of the actuaries who work in the banking sectors

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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.

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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accoun

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role o

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Janičíková, Monika. "Role of Financial Accounting Standardization in Initial Public Offerings." Český finanční a účetní časopis 2014, no. 4 (2014): 94–105. http://dx.doi.org/10.18267/j.cfuc.426.

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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detai

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Saputro, Vecco Suryahadi, Hamzah Ritchi, and Sofik Handoyo. "Blockchain Disruption on Management Accountant's Role: Systematic Literature Review." Journal of Accounting Auditing and Business 4, no. 1 (2021): 1. http://dx.doi.org/10.24198/jaab.v4i1.25961.

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Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to cond

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Ari Kuncara Widagdo, Antonius Singgih Setiawan, Rahmawati, Djuminah,. "Owners Ethnicity And Strategic Management Accounting." Jurnal Akuntansi 23, no. 2 (2019): 160. http://dx.doi.org/10.24912/ja.v23i2.575.

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This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indi

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Abou-Zeid, Nader, Prof Hasan El-Mousawi, and Dr Joumana Younis. "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study." Research in Economics and Management 5, no. 3 (2020): p28. http://dx.doi.org/10.22158/rem.v5n3p28.

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Forensic accounting is one of the modern domains of accounting that incorporates special knowledge and a group of skills that are utilized to fight financial corruption and creative accounting, support legal action against such practices and tackle the resulting consequences. The research at hand investigates fundamental perceptions of forensic accounting and discusses methods that forensic accounting uses to detect and curb creative accounting. It also emphasizes the concept of creative accounting, discusses its types and outcomes, and illustrates the techniques of forensic accounting that ar

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Abernethy, Margaret A. "PHYSICIANS AND RESOURCE MANAGEMENT: THE ROLE OF ACCOUNTING AND NON-ACCOUNTING CONTROLS." Financial Accountability and Management 12, no. 2 (1996): 141–56. http://dx.doi.org/10.1111/j.1468-0408.1996.tb00184.x.

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Olojede, Paul, and Olayinka Erin. "Corporate governance mechanisms and creative accounting practices: the role of accounting regulation." International Journal of Disclosure and Governance 18, no. 3 (2021): 207–22. http://dx.doi.org/10.1057/s41310-021-00106-4.

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37

Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial

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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.

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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students test

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Jostan, Maria Natasha, and Ria Sandra Alimbudiono. "Student Academic Studies, Lifestyle and Prospect as Future Accountant." ACTA VŠFS 14, no. 2 (2020): 115–22. http://dx.doi.org/10.37355/acta-2020/2-02.

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This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession. Data was collected through interviews with 10 accounting students, academics and practitioners which obtained several results. The results of this study indicated that Accounting Studies plays a role in the lifestyle and financial thinking of accounting students, and will later be able to have an impact on the performance and daily life of the accounting profession in the future. Based on

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Kupenova, Zhuldyz, Sariya Baimukhanova, Gulnar Nurgalieva, Gulnar Zhunisova, and Aigerim Nurmukhan. "Digital economy and its role in accounting." E3S Web of Conferences 159 (2020): 04032. http://dx.doi.org/10.1051/e3sconf/202015904032.

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The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of «Digital economy», the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the «Digital Kazakhstan» program regarding accounting; and the transformation of accounting activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy

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Umanhonlen, Felix Ogbeiyulu, Otakefe J.P, and Killian Osikhenaogiedu. "Combating economic and financial crimes in nigeria: the role of the forensic accountant." Journal of Management and Science 10, no. 4 (2020): 12–28. http://dx.doi.org/10.26524/jms.10.7.

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Economic and financial crime has been a clog in the wheel of progressand a majorproblem be devil economic prosperity and growth modelsof most nations of the world. Due to this government in some quarters have had the reason to set upinstitutions to unravel as well asdispels themenace. Despite this,fewer than much success mayhave been achieved by the respective anti-corruption agencies as a result of not identifying with therole of forensic accounting science in planning, investigating and representing expert witness/testimony on be fore law suit. This paper attempts toappraisethe role of foren

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Han, Jong－Soo, and Min－Sup Song. "Trends and Future Role of Accounting Research." Review of Accounting and Policy Studies 23, no. 4 (2018): 1–32. http://dx.doi.org/10.21737/raps.2018.11.23.4.1.

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Gupta, Gaurav, Stephen B. Salter, and Philip A. Lewis. "Accounting Offshoring: The role of Emotional Intelligence." Journal of Accounting and Management Information Systems 18, no. 2 (2019): 145–72. http://dx.doi.org/10.24818/jamis.2019.02001.

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Sykianakis, Nikos, and Athanasios Bellas. "Organization Politics and the Role of Accounting." EUROPEAN RESEARCH STUDIES JOURNAL XIV, Issue 3 (2011): 119–34. http://dx.doi.org/10.35808/ersj/330.

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Knoeber, Charles R., and A. James McKee. "Accounting choice: The role of monitoring costs." Managerial and Decision Economics 12, no. 5 (1991): 353–60. http://dx.doi.org/10.1002/mde.4090120503.

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Hellmann, Andreas. "The role of accounting in behavioral finance." Journal of Behavioral and Experimental Finance 9 (March 2016): 39–42. http://dx.doi.org/10.1016/j.jbef.2015.11.004.

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Suryaningrum, Diah Hari. "Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri." AKRUAL: Jurnal Akuntansi 3, no. 1 (2011): 38. http://dx.doi.org/10.26740/jaj.v3n1.p38-58.

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AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are ske

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Taipaleenmäki, Jani, and Seppo Ikäheimo. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change." International Journal of Accounting Information Systems 14, no. 4 (2013): 321–48. http://dx.doi.org/10.1016/j.accinf.2013.09.003.

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Oleksyk, Piotr. "The role of accounting in identifying of the waste." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015, no. 77 (2015): 573–81. http://dx.doi.org/10.18276/frfu.2015.77-58.

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Christensen, John. "Accounting Errors and Errors of Accounting." Accounting Review 85, no. 6 (2010): 1827–38. http://dx.doi.org/10.2308/accr.2010.85.6.1827.

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ABSTRACT: Accounting should pay more attention to errors, as errors are essential for the updating of beliefs. Accounting is an information system, and errors are the carriers of information according to Bayes’ Theorem. Accountants are primarily concerned with the mean (value), but the variance of accounting numbers is equally important. Only autocorrelation makes historical accounting relevant for decision purposes. Endogenous errors of accounting are more common than acknowledged. First, the accounting model is linear, whereas the world is nonlinear. Second, accounting is not the only inform

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