Journal articles: '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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Lin, Pao-Chuan (Paul), and L. Murphy Smith. "Using a Web-Based Accounting System for Teaching Accounting System Design and Implementation." Journal of Information Systems 20, no. 2 (September 1, 2006): 65–79. http://dx.doi.org/10.2308/jis.2006.20.2.65.

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In this project, each student customizes an accounting system using a Web-based accounting package that allows users to enter accounting data anytime anywhere via the Internet. The student also prepares system documentation so that other end-users can efficiently use the system. Finally, the student provides a report that explains whether the Web-based accounting package has all the required features for his or her business. This project helps students learn accounting systems from the enterprise perspective instead of the piecemeal account approach. Results indicate that students significantly improve their knowledge and skills regarding systems design and implementation.

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Sava, Raluca. "Accounting for Investement Property Under Romanian Accounting System." Studies in Business and Economics 10, no. 1 (April 1, 2015): 113–21. http://dx.doi.org/10.1515/sbe-2015-0010.

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Abstract Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

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Lainez, Jose A., Jose I. Jarne, and Susana Callao. "The Spanish accounting system and international accounting harmonization." European Accounting Review 8, no. 1 (May 1999): 93–113. http://dx.doi.org/10.1080/096381899336168.

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Learner, Sue. "Online accounting system launched." Practical Pre-School 2012, no. 143 (December 2012): 6. http://dx.doi.org/10.12968/prps.2012.1.143.6a.

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Kobayashi, Kiyoshi, Ryo Ejiri, and Myungsik Do. "Pavement Management Accounting System." Journal of Infrastructure Systems 14, no. 2 (June 2008): 159–68. http://dx.doi.org/10.1061/(asce)1076-0342(2008)14:2(159).

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Shkvir, V., and I. Borshchuk. "Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system." Economics, Entrepreneurship, Management 5, no. 2 (2018): 51–58. http://dx.doi.org/10.23939/eem2018.02.051.

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Oh, Hyo-Kyoung, and Dae-Young Ko. "Effects Characteristic of Accounting Information System Cause on Accounting Information System Performance." Journal of Industrial Economics and Business 31, no. 5 (October 31, 2018): 1673–91. http://dx.doi.org/10.22558/jieb.2018.10.31.5.1673.

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Michałowska, Katarzyna. "Quality Costs Accounting in Accounting System of Manufacturing Companies." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 347–55. http://dx.doi.org/10.18276/frfu.2016.4.82/1-29.

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Sunarya, Po Abas, Arief Saptoro, and Zucheng Peh. "Utilization Setting Menu To Build Company Accounting System In Web Based Accounting Online System." Aptisi Transactions on Management (ATM) 1, no. 1 (January 1, 2017): 1–10. http://dx.doi.org/10.33050/atm.v1i1.650.

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In building a company, which need to be disclosed by the information system, because to obtain the results of a company can use a system that can display financial information on the company. In the era of the modern era has been developing online web-based accounting, where employees can access information systems wherever and whenever located with the internet connected. The registration of new companies using WBAOS system is very important to advance the system on the company. After registering the company account the company administrator is responsible for making the information online. By adding and modifying the company's customer information or accountant can see the company's information such as a bank, a currency that can be used again. Data or information that can be provided at this time. Then the information can be more up to the customer and also can more easily carry out their duties. The use of the settings menu to set the start of the company using WBAOS 2.0 (Web Based Accounting Online System) can make it easier for administrators to prepare data or company information.

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Škorecová, E., and M. Farkašová. "Social information in managerial accounting and managerial information system." Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (January 7, 2008): 379–84. http://dx.doi.org/10.17221/892-agricecon.

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Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in managerial information systems in enterprises. Since the social situation and the living standard of agriculture in the Slovak Republic are lagging behind, the above mentioned issues are documented in comparison with other branches of national economy. The method of Balanced Scorecard is characterized in brief as well as a new model of economy, called the Economy of Communion that draw attention towards the social aspect of entrepreneuring. The main spheres of social information are mentioned that are necessary for operating at the level of an enterprise and at a broader level. Measures in the field of operating and its information assurance are offered in order to improve the social situation and living standard in agriculture.

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Gunanta, Remon, Niki Hadian, Sofa Raiza Marwata, and Mohd Haizam Mohd Saudi. "The Effect of Accounting Information System on Lending Policies." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 12, 2020): 3042–48. http://dx.doi.org/10.37200/ijpr/v24i2/pr200607.

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Palchuk, Oksana, Lesya Kononenko, and Valerii Mytsenko. "Information Support of Innovation Management in the Accounting System." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 228–35. http://dx.doi.org/10.32515/2663-1636.2020.4(37).228-235.

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The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the formation of accounting objects of information support are determined.

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Karpova, Vlada, Tetjana Serikova, and Viktoriia Tyschenko. "Management of the development of the accounting and tax accounting system for forward and futures contracts." Development Management 17, no. 2 (August 7, 2019): 17–25. http://dx.doi.org/10.21511/dm.17(2).2019.03.

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In the modern conditions of economic development management in Ukraine, forward and futures contracts allow for reducing risks of price fluctuations that are necessary for economic entities under growing inflation. The number of concluded deals with futures is constantly decreasing, which is influenced by the lack of legal regulation of the taxation of derivatives transactions in Ukraine. Therefore, the purpose of the study is to determine the directions of development of the tax and accounting system for forward and futures contracts. The subject of the study is the methodical provision of tax and accounting for forward and futures contracts. The theoretical and methodological basis of the research is the position of modern economic theory, legislative, normative and instructional documents on taxation. According to the results of the study, accounting and tax accounting for forward and futures contracts is included in the enterprise accounting system. The management of this system is carried out through the improvement of regulations that regulate at the legislative level the tax and accounting of forward and futures contracts. The authors found that at present, in Ukraine, the procedure for accounting for forward and futures contracts is not clearly regulated at the legal level in Ukraine. The analysis showed that the national accounting provisions (standards) contain insufficient information regarding the disclosure of such transactions in the entity’s accounting records. In order to solve these problems, an original systematization of accounting rules for forward and futures contracts based on international financial reporting standards is proposed. The systematization of regulatory accounting rules can be used in the development of methodological recommendations that regulate the accounting of forward and futures contracts in Ukraine. This will solve the problems that exist at this time in managing the development of accounting and tax accounting for forward and futures contracts.

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Vician, Chelley, and Kristian G. Mortenson. "Integrating Accounting Themes with Enterprise System Experiences: An Accounting Department's Journey." AIS Educator Journal 12, no. 1 (January 1, 2017): 34–58. http://dx.doi.org/10.3194/1935-8156-12.1.34.

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Abstract This article provides our department's experiences with utilizing enterprise systems as part of teaching accounting concepts in a thoughtful, integrated fashion across the accounting curriculum. We describe how a specific enterprise system (SAP) has been used to design integrated accounting and technology experiences across an accounting curriculum. The description of our curriculum integration design, our integration process, and preliminary outcomes presented in this paper can be useful background to accounting systems educators involved in similar efforts at their institutions.

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Wan, Jun Min. "Build a Network-Based System of Accounting Information System Reform." Advanced Materials Research 971-973 (June 2014): 2486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2486.

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This paper analyzes the network accounting background generated ; then discusses the concept of network accounting , objectives and characteristics of its location; paper focuses on the traditional network of accounting and reflect the impact of accounting , including accounting assumptions , accounting principles , accounting reports and accounting functions of the impact study , pointed out in the Internet environment, the traditional concept of accounting change should be and try to put forward their point of view : Again , study the network accounting system, including technology-based accounting network , system, operational and enterprise applications. Finally, the network security issues were studied accounting and briefly presents the relevant strategy.

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Kobayashi, Shun. "Developing an Environment Accounting System." JAPAN TAPPI JOURNAL 54, no. 10 (2000): 1311–20. http://dx.doi.org/10.2524/jtappij.54.1311.

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Peng, Qiao Jing, and Pei Ran Wang. "Information Construction of Accounting System." Advanced Materials Research 926-930 (May 2014): 1958–61. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.1958.

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With the continuous development of informatization, the informatization has gradually become the mainstream of the times. At present, informatization plays a bigger and bigger role in the development of all walks of life. In accounting terms, informatization is constantly used to complete the accounting. Development of informatization in the continuously improves the role of accounting, while in the case of informatization, accounting is constantly improving in approach.

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Тхамокова, С., and S. Thamokova. "ANALYSIS OF MANAGEMENT ACCOUNTING SYSTEM." Agrarian Bulletin of the 180, no. 1 (April 3, 2019): 72–82. http://dx.doi.org/10.32417/article_5ca4f2361952f8.06663056.

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Cordoş, Ana Maria, Horia Tudor Andreica, and Letiţia Maria Rof. ""Controversies On Integrated Accounting System "." Annales Universitatis Apulensis Series Oeconomica 1, no. 12 (June 30, 2010): 88–94. http://dx.doi.org/10.29302/oeconomica.2010.12.1.8.

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Dahal, Rewan Kumar. "Management Accounting and Control System." NCC Journal 3, no. 1 (June 14, 2018): 153–66. http://dx.doi.org/10.3126/nccj.v3i1.20258.

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A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.NCC JournalVol. 3, No. 1, 2018, Page: 153-166

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Ostapiuk, N. A., O. O. Goncharenko, and O. B. Lukianets. "CONSTRUCTIVENESS OF ACCOUNTING PRINCIPLES SYSTEM." Financial and credit activity: problems of theory and practice 3, no. 26 (September 28, 2018): 219–26. http://dx.doi.org/10.18371/fcaptp.v3i26.144370.

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Arsent'ev, Oleg, and Evgeniy Zhdanov. "AUTOMATED ACCOUNTING SYSTEM OF ELECTRICITY." Modern Technologies and Scientific and Technological Progress 2018, no. 1 (March 23, 2020): 127–28. http://dx.doi.org/10.36629/2686-9896-2020-2018-1-127-128.

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the questions of the organization of accounting of the electric power in power supply networks are considered; ways of system realization of options of construction of the automated accounting system depending on technical requirements of production are defined.

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Johanne Pettersen, Inger, and Kari Nyland. "Reforms and accounting system changes." Journal of Accounting & Organizational Change 7, no. 3 (September 20, 2011): 237–58. http://dx.doi.org/10.1108/18325911111164196.

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王, 晶. "Forest Asset Accounting System Construction." Modern Management 05, no. 03 (2015): 37–43. http://dx.doi.org/10.12677/mm.2015.53006.

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Robb, Fenton F. "Accounting?A virtual autopoietic system?" Systems Practice 4, no. 3 (June 1991): 215–35. http://dx.doi.org/10.1007/bf01059566.

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Bashmakov, Igor, and Anna Myshak. "Russian energy efficiency accounting system." Energy Efficiency 7, no. 5 (January 17, 2014): 743–59. http://dx.doi.org/10.1007/s12053-014-9252-z.

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Lim, Dongwan. "Indigenization of Accrual Accounting System." KOREAN SOCIETY AND PUBLIC ADMINISTRACTION 30, no. 1 (May 31, 2019): 173–96. http://dx.doi.org/10.53865/kspa.2019.05.30.1.173.

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Dabor, Alexander, Meshack Aggreh, and Mercy Aneru. "Adoption of Computerized Accounting System by SMEs in Benin City." International Academic Journal of Economics 06, no. 01 (June 25, 2019): 123–40. http://dx.doi.org/10.9756/iaje/v6i1/1910009.

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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (April 20, 2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.

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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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Szymczyk-Madej, Katarzyna. "ACCOUNTING PATTERNS IN THE ACCOUNTING INFORMATION SYSTEM. RESULTS OF EXPLORATORY RESEARCH." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 471 (2017): 390–401. http://dx.doi.org/10.15611/pn.2017.471.36.

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HORI, Michihiro, Takashi TSURUTA, Kiyoyuki KAITO, and Kiyoshi KOBAYASHI. "MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS." Journal of Japan Society of Civil Engineers, Ser. F4 (Construction and Management) 67, no. 1 (2011): 33–52. http://dx.doi.org/10.2208/jscejcm.67.33.

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Newmark, Richard, Lloyd “Pat” Seaton, and Matthew Stallings. "Student Response System Technology in Accounting Information Systems Courses." AIS Educator Journal 6, no. 1 (January 1, 2011): 32–58. http://dx.doi.org/10.3194/1935-8156-6.1.32.

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ABSTRACT Student Response Systems (SRSs), also known as clickers, are posited to increase class participation and enhance active learning. In this study, we evaluate perceived effectiveness and student satisfaction with SRSs in Accounting Information Systems classes over several semesters. We also provide additional analyses to determine how SRSs are used in the classroom and which student characteristics and aspects of the classroom experience appear to be related to perceived satisfaction. We find three factors that explain 58% of the variation in SRS satisfaction. These are learning, environment, and class interaction. Two of these factors (learning and environment) are affected by variation in the way the system is used (participation mode vs. quiz mode), and all three are affected by the gender of the student. We find that gender is not directly related to overall satisfaction. In addition, we propose a model for SRS satisfaction based on our exploratory results.

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Fujimura, Daijiro. "THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM." Accounting Historians Journal 39, no. 1 (June 1, 2012): 53–88. http://dx.doi.org/10.2308/0148-4184.39.1.53.

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ABSTRACT Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light. Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.

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로려 and Lim,Jae-Hee. "A Study on the Effects of Accounting Information System Characteristics on Accounting Information System Performance." Korea International Accounting Review ll, no. 34 (December 2010): 129–46. http://dx.doi.org/10.21073/kiar.2010..34.006.

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XU, Chun Xian, and Li LI. "Comparison Study between China's Input-Output Accounting System and SNA (1993) Input-Output Accounting System." Input-Output Analysis 8, no. 2 (1998): 15–21. http://dx.doi.org/10.11107/papaios.8.2_15.

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Panasyuk, V., T. Burdeniuk, and N. Muzhevych. "Peculiarities of digital accounting transformation." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.

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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting in digital technologies strengthening for the medium term in accounting processes making it possible to take the profession to a new level. It is determined that in the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. It is investigated that the concepts of «accounting digitalization» and «digital accounting transformation» should to be somewhat distinguished, as the first term is a process associated with the change of certain elements related to accounting communication preceding the digital transformation of accounting as a system. At present, the accounting digitalization enables business owners and their accountants to perform functional tasks faster and more accurately, as well as to interpret and compile financial statements more effectively. Hence, business owners can focus on their strategic goals and solve complex tasks, such as ensuring effective cash flow management. The advantages of the accounting system digitalization are defined, the methods of accounting procedures using digital technologies are investigated in this paper. In general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

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Ganis Sukoharsono, Eko. "Industrial revolution 4.0 and the development of accounting information system: an imaginary dialogue." International Journal of Engineering & Technology 9, no. 2 (May 7, 2020): 474. http://dx.doi.org/10.14419/ijet.v9i2.29553.

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The paper is an imaginary dialogue on industrial revolution 4.0 (IR4.0) and the development of accounting information system. It explicates a thought of changing on accounting information system in the era of industry 4.0. The imaginary dialogue is between Accountant and Industrialist, both are concerned on the movement of industry 4.0 and accounting information system approach. Its aim is to explore the connection between IR4.0 and the development of AIS. IR4.0 characterized by Interoperability, Virtualization, Decentralization, Real Time Capability, Service Orientation, and Modularity significantly contributes the accuracy and timeliness of accounting information and the quality of AIS.

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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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Vent, Glenn. "ACCOUNTING FOR GOLD AND SILVER MINES: THE DEVELOPMENT OF COST ACCOUNTING." Accounting Historians Journal 13, no. 2 (September 1, 1986): 77–88. http://dx.doi.org/10.2308/0148-4184.13.2.77.

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This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's is compared to a system used in the Cripple Creek district of Colorado during the first decade of the twentieth century. The cost accounting techniques of the mining industry appear to have developed rapidly during this period from crude to sophisticated systems.

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Journal articles on the topic 'System of accounting'

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