Academic literature on the topic 'System of accounting'

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Journal articles on the topic "System of accounting"

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Fayza Z, Fayza Z. "Harmonization in Indian Accounting System." Indian Journal of Applied Research 3, no. 2 (October 1, 2011): 32–34. http://dx.doi.org/10.15373/2249555x/feb2013/11.

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Vysochan, O., and O. Vysochan. "Apperceptive defects in accounting information system." Economics, Entrepreneurship, Management 5, no. 2 (2018): 33–38. http://dx.doi.org/10.23939/eem2018.02.033.

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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh, and Nguyen Thi Hong Nga. "Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises." ACRN Journal of Finance and Risk Perspectives 9, no. 1 (2020): 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.

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Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.
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Kuczyńska-Cesarz, Anna. "The accounting system of the budgetary unit and the accounting system of the enterprise." Nowoczesne Systemy Zarządzania 14, no. 1 (March 27, 2019): 153–66. http://dx.doi.org/10.37055/nsz/129547.

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Systemy rachunkowości różnych jednostek funkcjonujących w gospodarce polskiej różnią się między sobą, mimo że bazują na jednej ustawie o rachunkowości. Różnice te wynikają najczęściej ze specyfiki warunków ich funkcjonowania. W niniejszym opracowaniu przedstawiono system rachunkowości w gospodarce polskiej oraz specyfikę systemu rachunkowości budżetowej. Ponadto dokonano porównania systemu rachunkowości przedsiębiorstwa i jednostki budżetowej działającej w obszarze finansów publicznych, wskazując na podobieństwa i różnice. Za podstawę porównań przyjęto zadania rachunkowości określone w prawie bilansowym.
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VYSOTSKAYA, Anna. "Can an Accounting Information System Substitute an Accountant?" Advanced Business and Finance 1 (December 28, 2016): 3. http://dx.doi.org/10.21065/25205951.1.3.

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Majchrzak, Iwona. "THE PROJECTS ACCOUNTING IN THE ACCOUNTING SYSTEM." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 145–55. http://dx.doi.org/10.18276/frfu.2017.88/1-14.

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Sharma, Bhawna, and Sheetal Gandotra. "Mandi Accounting System." International Journal of Computer Science and Engineering 6, no. 6 (June 25, 2019): 22–24. http://dx.doi.org/10.14445/23488387/ijcse-v6i6p104.

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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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Корягін, Максим Вікторович, and Марія Юріївна Чік. "Lean accounting – as a future accounting system." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(38) (December 25, 2017): 71–75. http://dx.doi.org/10.26642/pbo-2017-3(38)-71-75.

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Tinkelman, Daniel P. "An Imperfect Measurement System Introduction to Accounting." Issues in Accounting Education 26, no. 4 (November 1, 2011): 845–57. http://dx.doi.org/10.2308/iace-50072.

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ABSTRACT The process of measuring, and reporting measurements, is fundamental in scientific and business activity. I propose introducing accounting as an example of a measurement system, albeit an imperfect one. The accounting measurement system includes: users and their decision models, attributes of objects to be measured, measurement rules, methods of accumulating measurements, reports, rule-makers, measurers, and verifiers. By looking at how accounting measures different business activities, this approach encourages the teaching of general measurement, reporting, and analytical skills. (For nonaccounting students, the concepts of measurement are clearly transferable to other fields.) It allows a logical, interesting presentation of accounting topics, and highlights links to other academic fields. An important feature of this approach is considering such pervasive measurement issues as uncertainty and allocations. Students examining accounting's imperfections are encouraged to think critically about accounting rules, and can understand why accounting changes over time.
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Dissertations / Theses on the topic "System of accounting"

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Peng, Yan. "Accounting system quality and CEO compensation /." view abstract or download file of text, 2005. http://wwwlib.umi.com/cr/uoregon/fullcit?p3181120.

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Thesis (Ph. D.)--University of Oregon, 2005.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 69-71). Also available for download via the World Wide Web; free to University of Oregon users.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.

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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Tucker, Emily C. "The accounting education system : is it broken? /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_tucke_accou.pdf.

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Chang, Josh (Josh Woolim). "Cost accounting system for an emergency department." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98979.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2015. In conjunction with the Leaders for Global Operations Program at MIT.
Thesis: S.M., Massachusetts Institute of Technology, Engineering Systems Division, 2015. In conjunction with the Leaders for Global Operations Program at MIT.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 113-114).
In 2011, Michael Porter and Robert Kaplan - the godfather of modern managerial accounting and professor at Harvard Business School - said "There is an almost complete lack of understanding of how much it costs to deliver patient care, much less how those costs compare with the outcomes achieved." They also stated "U.S. healthcare costs exceed 17% of GDP and continue to rise" and "a fundamental source of escalating costs is the system by which those costs are measured" [1] In 2015, Beth Israel Deaconess Medical Center (BIDMC), a Harvard teaching hospital, and MIT's Leaders for Global Operations program partnered to address this cost measurement issue for BIDMC's Emergency Department (ED). The joint team developed a cost accounting model and implemented it as a software system. Using the resulting system as a ruler for measuring cost of each patient visit, the ED is now able to assess cost of each visit, identify leverage points for cost reduction, and discover best practices from its own data. Most importantly, the ED is now making informed cost improvement decisions and can measure the impact of changes. This paper documents in detail how we developed the cost accounting model and implemented the cost accounting system at the BIDMC ED, so that other emergency departments may be able to benefit.
by Josh Chang.
M.B.A.
S.M.
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Bartkowski, Glenn D. (Glenn David) 1970. "Accounting for system level interaction in knowledge management initiatives." Thesis, Massachusetts Institute of Technology, 2001. http://hdl.handle.net/1721.1/29160.

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Thesis (S.M.)--Massachusetts Institute of Technology, System Design & Management Program, 2001.
Includes bibliographical references (leaves 68-69).
An overview of the operation of a modem, high bypass ratio, dual spool turbofan engine is presented to identify the multitude of system level interactions that must be considered when developing such an engine. The Design Structure Matrix (DSM) is used to demonstrate how it maps these relationships and, if utilized in the right manner, can reduce the occurrence of escapes (i.e., a deliverable that does not meet customers' expectations). The context of this thesis is the complex system design, and development process, of a commercial aircraft gas turbine engine (specifically the Pratt & Whitney PW4000 engine family). Unlike previous gas turbine engine DSM work, the matrix created in this thesis is generated from the point of view of the Systems Engineering organizations at Pratt & Whitney. The sequenced matrix captures the non-local knowledge that is currently absent from Pratt & Whitney's existing knowledge management documentation. Testing the DSM against past instances of rework and unexpected design issues substantiates its validity as the basis for performing this function. Finally, examples are presented to demonstrate how the DSM can be used to prevent future escapes.
by Glenn D. Bartkowski.
S.M.
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Chen, Xiaoyn. "Research and development of accounting system in grid environment." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4637.

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The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative domains as a single virtual system. There are an increasing number of scientific and business projects that employ Grid computing technologies for large-scale resource sharing and collaborations. Early adoptions of Grid computing technologies have custom middleware implemented to bridge gaps between heterogeneous computing backbones. These custom solutions form the basis to the emerging Open Grid Service Architecture (OGSA), which aims at addressing common concerns of Grid systems by defining a set of interoperable and reusable Grid services. One of common concerns as defined in OGSA is the Grid accounting service. The main objective of the Grid accounting service is to ensure resources to be shared within a Grid environment in an accountable manner by metering and logging accurate resource usage information. This thesis discusses the origins and fundamentals of Grid computing and accounting service in the context of OGSA profile. A prototype was developed and evaluated based on OGSA accounting-related standards enabling sharing accounting data in a multi-Grid environment, the World-wide Large Hadron Collider Grid (WLCG). Based on this prototype and lessons learned, a generic middleware solution was also implemented as a toolkit that eases migration of existing accounting system to be standard compatible.
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Baker, Jarvis R. "System support/sustainment plan platform for the Defense Enterprise Accounting Management System (DEAMS)." Monterey, California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10053.

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MBA Professional Report
Secretary of Defense Donald Rumsfeld, in a memo dated 19 July 2001, indicated that one of his highest priorities in transforming the Department of Defense (DoD) is to have reliable, accurate and timely financial management information. To facilitate this, Secretary Rumsfeld established the Business Management Modernization Program (BMMP). The BMMP is an implementation program charged with transforming the DoD's framework. One of the initiatives of the BMMP is to provide a modern financial management system that transforms business operations to achieve improved warfighter support while enabling financial accountability. The tool, the Defense Enterprise Accounting Management System (DEAMS) is a modified Commercial Off the Shelf (COTS) financial management system. DEAMS is expected to transform DoD financial management so that timely and accurate information supports effective decision-making. According to DoD guidance, to effectively develop, acquire, test, and support DEAMS it is critical that system resources are identified, tracked and evaluated. Through out this document, this process will be referred to as a support/sustainment plan. To date, a viable system support/sustainment plan has not been developed for DEAMS. The focus of this MBA project is to create a platform for a support/sustainment plan. The support plan is a living management tool. Its purpose is to ensure the system performs to warfighters requirements and identifies system performance short-comings over its life cycle.
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Bufi, E. (Ermela). "Designing an activity-based costing system for a specialty retail store." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201404241300.

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This study designs an activity-based costing (ABC) system for a retail store specializing in one single product line and examines the suitability of ABC for such a context. This is of interest since traditionally ABC has been believed to have high-potential applications in business contexts where product diversity is high. The underlying assumption is that when product diversity is low, traditional costing systems manage to allocate costs accurately. A prescription glasses retailer serves as a research site for this study. Eyeglasses retailers have been considered in prior research to best represent businesses that offer one single type of goods. A contingency framework is used to preliminary assess the suitability of ABC for the studied company. Then an activity-based costing system is designed for the firm using a step-by-step approach. At the end ABC product costing is compared to current product costing obtained from traditional methods to compare and analyze the differences. The study finds that the existing traditional costing system produces inaccurate product costs despite the low product diversity in the company. ABC information proves to be more accurate and more useful for customer profitability analysis, and decision-making in product pricing and capacity planning. These results entail that the relation between product-diversity and ABC adaption should be revisited. This case study might give useful insights on contingent factors that have a higher enabling potential for ABC compared to product diversity, such as cost structure.
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Burley, Benjamin T. (Benjamin Thomas). "Portfolio valuation in early drug development : a systematic accounting of utility." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/106225.

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Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, School of Engineering, System Design and Management Program, Engineering and Management Program, 2016.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 64-67).
Pharmaceutical drug development is exhibiting a consistent trend of increased R&D investment required per successful therapy brought to market. Simultaneously, cultural and political sentiment is increasingly putting downward pricing pressure on new therapies. In this difficult environment it is clear increases in efficiency, as far upstream in this development process as possible, are critical. One aspect of efficiency in this industry is the accuracy with which drugs in early development are valued; this valuation is performed in consideration of multiplied criteria with significant ambiguity and extensive uncertainty, and typically in the context of multiple drugs in the development pipeline. This thesis develops an approach to this drug portfolio valuation process that is intended to reduce human bias in the decision process, and increase the consistency of multi-criteria consideration. This valuation model for drugs in early development considers monetary and utility values in conjunction with a rules based expert system to estimate the value of a portfolio of drugs. This model takes categorical and continuous inputs about drugs in development and maps this to value to the relevant company or investment group. Specifically, the model utilizes scorings for individual drugs along many criteria and a formal representation of the relevant company's structure and strategic goals as input. Applying value functions that use non-linear relationships between input capability and the resulting value to the company, an amalgamated utility value is estimated for the drug portfolio in the context of a given company and / or investment strategy. This value mapping allows for the inclusion of expert knowledge and judgement to a systematic and consistent assessment of multiple criteria. The outputs of the system allow for visual and quantitative comparisons of potential groups of drugs for development. The model produces an amalgamated utility valuation for the portfolios under consideration, with the capability to analyze a set of portfolios with multiple strategic scenarios, and produces visual comparisons of these multiple scenarios. In addition, the model estimates an adjusted net present value for the portfolios with weighted input from the various assessment criteria. Initial results from this modelling are not predictive at this stage, but illustrate the capability of this model to reduce decision bias and improve the capacity for consideration of many relevant criteria.
by Benjamin T. Burley.
S.M. in Engineering and Management
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Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.

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An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory. A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses. Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis. The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered.
Ph. D.
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Books on the topic "System of accounting"

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Ballantine, Joan Amanda. Commitment accounting system. [S.l: The Author], 1987.

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Bah, Omar. Project accounting system. Oxford: Oxford Brookes University, 2004.

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Office, General Accounting. PBGC's premium accounting system RFP. Washington, D.C: The Office, 1992.

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Office, General Accounting. PBGC's premium accounting system RFP. Washington, D.C: The Office, 1992.

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GoB-System, Einzelbewertungsgrundsatz und Imparitätsprinzip. Frankfurt am Main: P. Lang, 1993.

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The accounting system: A self-study preparation for introductory accounting. Cincinnati, Ohio: South-Western College Pub., 1998.

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Illinois Department of Central Management Services. The Generalized Accounting System: Phase II. Springfield, Ill: Dept. of Central Management Services, Agency Management Services, 1987.

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Lam, F. K. Current financial accounting system in China. Oxford: Oxford Brookes University, 1996.

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The total incomes system of accounts. Chicago: University of Chicago Press, 1989.

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Lunt, Henry. System Fundamentals of Financial Accounting: New syllabus. Burlington: Elsevier, 2006.

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Book chapters on the topic "System of accounting"

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Topham, Douglas William. "System Accounting." In A System V Guide to UNIX and XENIX, 541–50. New York, NY: Springer New York, 1990. http://dx.doi.org/10.1007/978-1-4612-3246-9_36.

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Collis, Jill, Andrew Holt, and Roger Hussey. "The accounting system." In Business Accounting, 60–94. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_3.

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Hussey, Jill, and Roger Hussey. "The Accounting System." In Business Accounting, 43–61. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_4.

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Collis, Jill. "The Accounting System." In Financial Accounting, 15–38. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_2.

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Collis, Jill, Andrew Holt, and Roger Hussey. "The accounting system." In Business Accounting, 57–80. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_3.

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Giles, R. S. "The Ledger System." In Finance and Accounting, 67–89. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_5.

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Nicholson, Margaret. "The Double Entry System for Depreciation." In Accounting Skills, 178–89. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_22.

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Nicholson, Margaret. "The Double Entry System for Returns." In Accounting Skills, 23–29. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_4.

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Nicholson, Margaret. "The Double Entry System for Expenses." In Accounting Skills, 30–38. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_5.

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Flamholtz, Eric G. "Developing an Integrated System." In Human Resource Accounting, 321–48. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-6399-0_14.

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Conference papers on the topic "System of accounting"

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Li, Yan. "Internal Accounting Control System Design based on Accounting." In 2015 International Conference on Advances in Mechanical Engineering and Industrial Informatics. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/ameii-15.2015.353.

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Pushkar, Mykhailo, Sergey Rippa, and Svitlana Sachenko. "Intellectualization of Accounting System." In 2007 4th IEEE Workshop on Intelligent Data Acquisition and Advanced Computing Systems: Technology and Applications. IEEE, 2007. http://dx.doi.org/10.1109/idaacs.2007.4488477.

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Petratos, Pythagoras, and Alessio Faccia. "Accounting Information Systems and System of Systems." In ICCBDC 2019: 2019 3rd International Conference on Cloud and Big Data Computing. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3358505.3358513.

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Nistor, Carmen. "TOWARDS A GREEN ACCOUNTING: ADVOCACY FOR A SPECIFIC ACCOUNTING SYSTEM." In 15th International Multidisciplinary Scientific GeoConference SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgem2015/b53/s21.095.

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NUMBERS, KEITH. "Hypersonic propulsion system force accounting." In 29th Aerospace Sciences Meeting. Reston, Virigina: American Institute of Aeronautics and Astronautics, 1991. http://dx.doi.org/10.2514/6.1991-228.

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Potasheva, O. N. "Integrated Environmental Accounting System Creation." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.50.

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Zhao, Dingguo, Xiaojie Cui, Yanxia Zhao, and Zhenhai Lei. "Research on the colleges and universities accounting and enterprise accounting system." In 2013 International Conference of Information Science and Management Engineering. Southampton, UK: WIT Press, 2013. http://dx.doi.org/10.2495/isme131702.

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Wicaksono, Aries, Metya Kartikasary, and Nisrina Salma. "Analyze Cloud Accounting Software Implementation and Security System for Accounting in MSMEs and Cloud Accounting Software Developer." In 2020 International Conference on Information Management and Technology (ICIMTech). IEEE, 2020. http://dx.doi.org/10.1109/icimtech50083.2020.9211271.

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Brukhanskyi, Ruslan, and Iryna Spilnyk. "Cryptographic Objects in the Accounting System." In 2019 9th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2019. http://dx.doi.org/10.1109/acitt.2019.8780073.

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Látečková, Anna, Zuzana Bigasová, and Linas Stabingis. "Accounting information system in business management." In International Scientific Days 2016 :: The Agri-Food Value Chain: Challenges for Natural Resources Management and Society. Slovak University of Agriculture in Nitra, Slovakia, 2016. http://dx.doi.org/10.15414/isd2016.s6.02.

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Reports on the topic "System of accounting"

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Prater, Mary A. Integrated Cost Accounting System. Fort Belvoir, VA: Defense Technical Information Center, July 1992. http://dx.doi.org/10.21236/ada258587.

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Hamilton, W. R., D. C. Keeton, and S. L. Thomson. Cost Accounting System for fusion studies. Office of Scientific and Technical Information (OSTI), December 1985. http://dx.doi.org/10.2172/6133903.

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Taylor, S., and V. G. Terentiev. U.S. national nuclear material control and accounting system. Office of Scientific and Technical Information (OSTI), December 1998. http://dx.doi.org/10.2172/8490.

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), August 1998. http://dx.doi.org/10.2172/10154381.

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Baker, Jarvis R. System Support/Sustainment Plan Platform for the Defense Enterprise Accounting Management System (DEAMS). Fort Belvoir, VA: Defense Technical Information Center, December 2006. http://dx.doi.org/10.21236/ada460466.

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Shackelford, Douglas, Joel Slemrod, and James Sallee. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior. Cambridge, MA: National Bureau of Economic Research, January 2007. http://dx.doi.org/10.3386/w12873.

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Marra, J. ACCOUNTING FOR A VITRIFIED PLUTONIUM WASTE FORM IN THE YUCCA MOUNTAIN REPOSITORY TOTAL SYSTEM PERFORMANCE ASSESSMENT (TSPA). Office of Scientific and Technical Information (OSTI), February 2007. http://dx.doi.org/10.2172/901094.

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Pickett, Chris A., Donald N. Kovacic, Jim Morgan, James R. Younkin, Bernie Carrick, Whittle Ken, and R. E. Johns. RESULTS FROM A DEMONSTRATION OF RF-BASED UF6 CYLINDER ACCOUNTING AND TRACKING SYSTEM INSTALLED AT A USEC FACILITY. Office of Scientific and Technical Information (OSTI), September 2008. http://dx.doi.org/10.2172/951934.

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Correia, Carlos A., Allen Horner, James McLaughlin, and Donald Stewardson. The Challenges Associated with Accounting for the Army's Force Provider (FP) System when Deployed in Support of Military Operations. Fort Belvoir, VA: Defense Technical Information Center, September 2008. http://dx.doi.org/10.21236/ada488008.

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Igor D. Kaganovich and Oleg Polomarov. Self-Consistent System of Equations for a Kinetic Description of the Low-Pressure Discharges Accounting for the Nonlocal and Collisionless Electron Dynamics. Office of Scientific and Technical Information (OSTI), May 2003. http://dx.doi.org/10.2172/814016.

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