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Journal articles on the topic 'The accounting lists of a company'

Author: Grafiati

Published: 4 June 2021

Last updated: 17 February 2022

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1

Martono, Aris, Mulyati Mulyati, and Siti Maesaroh. "Utilizing Customer List Menu To Monitoring Customer Data On Web Based Accounting Online System 2.0." Aptisi Transactions on Management (ATM) 1, no. 2 (2018): 94–102. http://dx.doi.org/10.33050/atm.v1i2.673.

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In a customer company is one component in advancing the company. Serving and protecting customers is something every company should do. Customer is a king who can change the situation on the company. But the customer must also be monitored so as not to be arbitrary to the company. Company monitoring must be done by a company for the convenience of the company. Customers who violate the rules and can not comply with the conditions set by the company may harm the company in the future. In order for the company to lose nothing it will have to do things like create new customers, add customer list

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2

Blake, Paul. "Company ranking lists in UK business magazines." Business Information Review 7, no. 3 (1991): 3–18. http://dx.doi.org/10.1177/026638219100700302.

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3

Blake, P. "Company ranking lists in UK business magazines." Business Information Review 7, no. 3 (1991): 3–18. http://dx.doi.org/10.1177/0266382914234163.

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4

Burke, Qing L., and Tim V. Eaton. "Alibaba Group Initial Public Offering: A Case Study of Financial Reporting Issues." Issues in Accounting Education 31, no. 4 (2016): 449–60. http://dx.doi.org/10.2308/iace-51430.

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ABSTRACT In September 2014, the Chinese e-commerce giant Alibaba Group Holding Limited issued shares on the New York Stock Exchange, making it the world's largest initial public offering. This case examines different aspects of the Alibaba Group's initial public offering, including Alibaba Group's business model, financial reporting and corporate governance, as well as the macroeconomic, political, and legal environment in which the company operates. In addition, this case will familiarize students with the risks and opportunities for Chinese companies and investors when a Chinese company list

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5

Intishar, Yayang, and Muanas . "Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian." Jurnal Ilmiah Akuntansi Kesatuan 6, no. 2 (2018): 094–103. http://dx.doi.org/10.37641/jiakes.v6i2.136.

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One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type

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6

Priadko, Volodymyr. "ACCOUNTING AND ANALYTICAL SUPPORT OF COST MANAGEMENT." Economic Analysis, no. 28(4) (2018): 265–70. http://dx.doi.org/10.35774/econa2018.04.265.

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Introduction. The article researches the essence of the cost as an object of accounting. It highlights the importance and tasks of the cost management system. The essence, purpose and functions of the accounting and analytical support of cost management are revealed. It is determined that the main sources of data for the management of company costs are the following ones: external (regulatory) and internal (accounting, non-accounting and analytical) information. The article lists the factors that affect the production cost and methods of accounting for production. Purpose. The article aims to

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7

Sugiarti, Juniar, Sochib Sochib, and Yanna Eka Pratiwi. "ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 2 (2020): 57–65. http://dx.doi.org/10.30741/assets.v4i2.568.

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Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calcula

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8

Musacchio, Aldo. "Laws versus Contracts: Shareholder Protections and Ownership Concentration in Brazil, 1890–1950." Business History Review 82, no. 3 (2008): 445–73. http://dx.doi.org/10.1017/s000768050008260x.

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This article examines some of the institutional conditions that facilitated the development of equity markets in Brazil. A critical factor was the addition to corporate bylaws of protections for investors, which enabled relatively large corporations in Brazil to attract investors in large numbers. By availing themselves of this strategy, the firms generated a relatively low concentration of ownership before 1910. Archival evidence, such as company statutes and shareholder lists, reveals that the addition of voting rights to their bylaws, particularly maximum-vote provisions and graduated votin

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9

Slesar, Tеtiana, and Yevheniia Shara. "Organization of equity accounting process technology." Herald of Economics, no. 2 (August 10, 2021): 145. http://dx.doi.org/10.35774/visnyk2021.02.145.

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Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for management decisions not only by management but also by foreign investors, which reduces the inflow of investment into the company and the exit of investors.The purpose of the study is to clarify the content of the organization of accounting of equity in enterprises with foreign investment and study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, curr

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10

Azanha, Adrialdo, Mauro Vivaldini, Silvio R. I. Pires, and João Batista de Camargo Junior. "Voice picking: analysis of critical factors through a case study in Brazil and the United States." International Journal of Productivity and Performance Management 65, no. 5 (2016): 723–39. http://dx.doi.org/10.1108/ijppm-11-2015-0163.

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Purpose – The purpose of this paper is to identify and analyse the difficulties encountered in the implementation of a voice picking system at a large multinational company of the tractor industrial segment, outlining a comparison related to the main critical factors concerning the system implementation at a Brazilian and a USA plant. Design/methodology/approach – The methodology utilised was qualitative and exploratory conducted through case studies in the two plants of the multinational company. The main data were collected through interviews with key managers directly involved in the projec

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11

Mohamad, Shafi, Conor O’Leary, and Peter Best. "Assessing it competences of boards of directors: Perceptions of Malaysian CIOs." Corporate Ownership and Control 12, no. 2 (2015): 196–206. http://dx.doi.org/10.22495/cocv12i2c1p3.

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Information technology (IT) systems are becoming increasingly indispensable for organisations in their daily operations. Organisations therefore invest considerable capital in IT assets to support the IT needs of employees and other stakeholders. As the contemporary global business environment becomes increasingly reliant on IT, the need for IT to be governed effectively and efficiently grows. Boards play a critical role in the governance of organisations, yet despite the continued call for improved IT governance, there has been little research into how boards actually govern IT. Current resea

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12

Lavrynenko, Alina, Natalia Shmatko, and Dirk Meissner. "Managing skills for open innovation: the case of biotechnology." Management Decision 56, no. 6 (2018): 1336–47. http://dx.doi.org/10.1108/md-04-2017-0301.

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PurposeThe purpose of this paper is to explore the composition of skillsets in biotechnology from the perspective of employers and its relation to open innovation processes in the sector. It provides conclusions for HR management practice.Design/methodology/approachThe study is based on job advertisements content analysis and in-depth interviews with chiefs of research and development companies. It uses biotechnology as an example of industry where open innovation practice implementation is expanding. The authors have used data from American, British and Russian job search engines.FindingsIt i

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13

Mourdoukoutas, Panos, and Abraham Stefanidis. "To List or Not To List: Expectations versus Reality for Greek Shipping IPOs." South East European Journal of Economics and Business 4, no. 1 (2009): 125–34. http://dx.doi.org/10.2478/v10033-009-0009-0.

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To List or Not To List: Expectations versus Reality for Greek Shipping IPOsSharing ownership with outside investors through an IPO has advantages and disadvantages that create dilemmas for company founders. It can further be a source of disappointment when expectations fall short of reality. That's not the case for the Greek ship owners who floated the shares of their companies to major US Exchanges in the early 2000s, however. The listing has met and even exceeded their expectations: Broadened their capital structure, improved image and prestige, strengthened bargaining power with creditors,

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14

Katz, Aaron Jacob, Vincent Lin, Barbara Blaylock, and Jeroen Jansen. "Comparing Survival for Different CAR Ts: Need for Addressing Bias Due to Differences in the Pre-Infusion Period." Blood 132, Supplement 1 (2018): 4795. http://dx.doi.org/10.1182/blood-2018-99-119155.

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Abstract Introduction Patients with relapsed/refractory large B-cell lymphoma (RR-LBCL) treated with salvage chemotherapy have a poor prognosis, with a median survival of 6.3 months (Crump 2017). Given the recent approval of chimeric antigen receptor T-cell therapies (CAR T) for patients with RR-LBCL, efforts to demonstrate the comparative effectiveness of different CAR Ts are imminent. In the absence of head-to-head trials, such an assessment will likely be based on indirect or between-trial comparisons of reported survival estimates. Due to differences in the multi-step manufacturing process

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15

Bengoa, Iaki Arenaza. "Accounting in a cooperative company." International Journal of Technology Management & Sustainable Development 8, no. 1 (2009): 57–67. http://dx.doi.org/10.1386/ijtm.8.1.57_1.

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16

Seehausen, Jesper. "Accounting Concepts in Company Law." European Company and Financial Law Review 18, no. 3 (2021): 398–427. http://dx.doi.org/10.1515/ecfr-2021-0019.

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Abstract Taking as a starting point Peter Hommelhoff’s argumentation that accounting law is, in many respects, linked to company law, the purpose of this article is to discuss one perspective of the links between accounting law and company law: accounting concepts in company law. After a brief outline of the existing EU legislation on accounting and a discussion on whether accounting law is part of company law, some examples of accounting concepts in company law – i. e. examples of accounting concepts that have been ‘implemented’ in company law – are discussed, drawing on the Consolidated Comp

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17

Clark, Philip M. "CREATING MAILING LISTS." Bottom Line 3, no. 1 (1990): 36–37. http://dx.doi.org/10.1108/eb025215.

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18

Tice, David W. "Aggressive Accounting: Bad for Company Health?" AIMR Conference Proceedings 2002, no. 3 (2002): 57–66. http://dx.doi.org/10.2469/cp.v2002.n3.3202.

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19

Bhatia, Satinder. "Private Company Accounting Drivers in Asia." Procedia Economics and Finance 2 (2012): 116–24. http://dx.doi.org/10.1016/s2212-5671(12)00071-8.

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20

Nurnberg, Hugo. "Accounting for Company-Owned Life Insurance." Accounting Horizons 18, no. 2 (2004): 109–26. http://dx.doi.org/10.2308/acch.2004.18.2.109.

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This paper examines the alternative methods of accounting for investments in company-owned life insurance (COLI) and the resulting effects on reported net cash flow from operating activities (NCFO). Examples from annual financial reports suggest that these alternative methods potentially result in substantial differences in reported NCFO. Additionally, financial report disclosures do not make transparent the efects of these alternative methods on reported NCFO. This lack of transparency potentially impairs the reliability of investment decisions and the findings of empirical studies that take

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21

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 (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. B

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22

Dunbar, Amy E., and David P. Weber. "What Influences Accounting Research? A Citations-Based Analysis." Issues in Accounting Education 29, no. 1 (2013): 1–60. http://dx.doi.org/10.2308/iace-50603.

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ABSTRACT We compile and analyze the reference lists from papers published in nine accounting journals over the period 1996–2011 to identify the individual antecedent works that have been cited the most often by accounting research. We conduct our analyses separately for different topical areas (audit, financial, managerial, tax, other) and research methodologies (archival, experimental, theoretical, other). We then present and discuss lists of the individual works that are most heavily cited by each category. Our results should be useful to Ph.D. students and those who train them in identifyin

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23

Prewett, Kyleen, Tammie J. Schaefer, and Donald (Don) Wengler. "WrecksAll Drug Company." Issues in Accounting Education 34, no. 4 (2019): 31–38. http://dx.doi.org/10.2308/iace-52546.

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ABSTRACT WrecksAll Drug Company is a fraud investigation case in which students use financial and nonfinancial data to develop and test hypotheses related to irregularities in deposits. The case teaches the proper sequence of activities in conducting a fraud investigation and how to identify sources of evidence useful in evaluating fraud hypotheses. Students get hands-on experience in analyzing a large dataset using Excel and drawing and supporting conclusions about the case using the data and other evidence obtained in the case.

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24

Moon, Jared S., and David A. Wood. "Research Initiatives in Accounting Education: Research Relevance and Research Productivity." Issues in Accounting Education 35, no. 4 (2020): 111–24. http://dx.doi.org/10.2308/issues-2020-012.

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ABSTRACT Research in accounting education has evolved to include, among other areas, research relevance, faculty research productivity, and the use of journal lists. These topics offer new areas for research, including investigating the benefits and risks of relevant/irrelevant research, how effectively faculty research is evaluated, the potential consequences of using journal lists, and much more. Although these areas have significant and wide-ranging effects on faculty, much more empirical data are needed to inform decision making. This paper highlights these issues and makes suggestions for

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25

Norton, Simon. "Corporate Reporting and Company Law." European Accounting Review 18, no. 4 (2009): 845–48. http://dx.doi.org/10.1080/09638180903335041.

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26

Adams, Carol, and Yvonne Laing. "How to research a company." Social and Environmental Accountability Journal 20, no. 2 (2000): 6–11. http://dx.doi.org/10.1080/0969160x.2000.9651636.

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27

Simon, David S. "Cases in company financial reporting." British Accounting Review 20, no. 2 (1988): 208–9. http://dx.doi.org/10.1016/0890-8389(88)90061-3.

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28

Merriman, A. M. "Interpreting company reports and accounts." British Accounting Review 20, no. 2 (1988): 207. http://dx.doi.org/10.1016/0890-8389(88)90058-3.

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29

Beets, S. Douglas, Andrea S. Kelton, and Bruce R. Lewis. "An assessment of accounting journal quality based on departmental lists." Scientometrics 102, no. 1 (2014): 315–32. http://dx.doi.org/10.1007/s11192-014-1353-0.

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30

Sison, Lisa V., and Brian H. Kleiner. "Differences between company officers and company executives." Management Research News 24, no. 3/4 (2001): 157–61. http://dx.doi.org/10.1108/01409170110782801.

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Considers the nature of the modern corporate structure and the divorce of ownership from control. Discusses the board’s role versus the management’s role. Looks at hiring and appointing. Covers specific responsibilities of corporate executives and compares this with the role of corporate officers. Addresses the duty of loyalty and the duty of care. Provides some guidelines for performance of duties by boards and officers. Suggests some initiatives which can build the effectiveness of the board of directors.

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31

Park, Sungjin. "The Management Accounting System of Financial Company." Korea Business Review 20, no. 1 (2016): 129. http://dx.doi.org/10.17287/kbr.2016.20.1.129.

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32

Dickinson, Victoria, Paul Kimmel, and Terry Warfield. "Bioscience Company: Accounting for Idle Plant Assets." Issues in Accounting Education 26, no. 1 (2011): 155–62. http://dx.doi.org/10.2308/iace.2011.26.1.155.

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ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company’s discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. The case permits a technical examination of depreciation and impairment accounting issues with consideration of the FASB’s asset/liability measurement approach, fair value accounting, use of the FASB Codification, and comparisons to International Financial Reporting Standards. The case requirements

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33

Lew, Grzegorz. "CUSTOMER’S TARGET COST ACCOUNTING IN COMMERCIAL COMPANY." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 472 (2017): 199–208. http://dx.doi.org/10.15611/pn.2017.472.19.

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34

Rouse, Robert W. "Internal accounting controls: Does company size matter?" Journal of Corporate Accounting & Finance 21, no. 4 (2010): 3–4. http://dx.doi.org/10.1002/jcaf.20588.

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35

Vaysilova, Emilia. "ACCOUNTING - A KEY ELEMENT IN COMPANY MANAGEMENT." MEST Journal 3, no. 2 (2015): 127–34. http://dx.doi.org/10.12709/mest.03.03.02.14.

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36

Martinson, Otto B. "Using cost accounting in a service company." Journal of Corporate Accounting & Finance 6, no. 2 (1994): 107–18. http://dx.doi.org/10.1002/jcaf.3970060211.

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37

Andrijasevic, Maja. "Total quality accounting." Ekonomski anali 53, no. 176 (2008): 110–22. http://dx.doi.org/10.2298/eka0876110a.

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The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is

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38

Zeff, Stephen A., and Jesse H. Jones. "Some reflections on Company Financial Reporting." European Accounting Review 2, no. 3 (1993): 627–36. http://dx.doi.org/10.1080/09638189300000058.

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39

Van Der Laan, Sandra, and Lee C. Moerman. "How a tobacco company became ‘ sustainable’." Social and Environmental Accountability Journal 23, no. 1 (2003): 9–11. http://dx.doi.org/10.1080/0969160x.2003.9651687.

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40

Anton, Carmen Elena. "THE SYNERGY BETWEEN THE PROFESSIONAL JUDGMENT, CREATIVITY IN ACCOUNTING AND ACCOUNTING POLICIES." SERIES V - ECONOMIC SCIENCES 14(63), no. 1 (2021): 87–94. http://dx.doi.org/10.31926/but.es.2021.14.63.1.8.

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"This paper aims at studying the relationship between the professional judgment, creativity in accounting and the accounting policies transposed in a company’s business following the general strategy and its impact on performance. The harmonious application of the three concepts determines the attainment of the objectives considered by the company management. The study is based on the comparative approach of the results by analysing the accounting treatments stipulated by the applicable laws, which become accounting policies in the architecture of the company policies manual. "

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41

Ferris, Kenneth R., and Graeme W. Rankine. "Statoil ASA: Global Energy Company." Issues in Accounting Education 23, no. 3 (2008): 467–80. http://dx.doi.org/10.2308/iace.2008.23.3.467.

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42

Ferris, Kenneth R., and Graeme W. Rankine. "Statoil ASA: Global Energy Company." Issues in Accounting Education 23, no. 3 (2008): 21. http://dx.doi.org/10.2308/tnae.2008.23.3.21.

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43

Vaičiulytė, Ieva, and Kristina Rudžionienė. "Peculiarities of enterprise equity and equity accounting." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 52–62. http://dx.doi.org/10.15388/batp.2014.15.5.

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From the fundamental accounting equation becomes the evidence that equity is one of the most significant indicator of enterprise state. So the process of enterprise equity formation that should be not only legally based but also economically reasoned is definitely relevant aspect in accounting. Both the reform of public sector and complex and hard to prognosticate conditions in private sector also laws of free market that promote to respond operative to external factors require complex and comprehensive equity accounting researches. The aim of this article – compare peculiarities of diff

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44

Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factor

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45

Jackson, Rachel, Markus Milne, and Dave Owen. "Environmental reporting and the medium sized company." Social and Environmental Accountability Journal 20, no. 2 (2000): 1–5. http://dx.doi.org/10.1080/0969160x.2000.9651635.

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46

Chithambo, Lyton, and Venancio Tauringana. "Company specific determinants of greenhouse gases disclosures." Journal of Applied Accounting Research 15, no. 3 (2014): 323–38. http://dx.doi.org/10.1108/jaar-11-2013-0087.

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Purpose – The purpose of this paper is to investigate the relationship between company-specific factors and the extent of greenhouse gas (GHG) disclosures. Design/methodology/approach – The study is based on a sample of 210 FTSE 350 companies and uses the disclosure index to quantify GHG disclosures made in the annual reports, sustainability reports and web sites in 2011. Ordinary least squares regression is employed to model the relationship between the company-specific factors and the extent of GHG disclosures. Findings – The results indicate that company size, gearing, financial slack and t

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47

Ovcharova, Natalia, Olena Kravchenko, and Yevheniia Ustyk. "Transport Costs of a Trading Company: Accounting Features." Modern Economics 21, no. 1 (2020): 160–65. http://dx.doi.org/10.31521/modecon.v21(2020)-25.

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48

Rodica, Cistelecan, Stefan Anamari Beatrice, and Meda Raluca. "Accounting In Insurance Company – Between General And Characteristic." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (2006): 33–38. http://dx.doi.org/10.29302/oeconomica.2006.8.1.6.

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49

Singh, Mohini. "Simplifying Private Company Accounting Standards: Understanding the Costs." CFA Institute Magazine 25, no. 3 (2014): 51. http://dx.doi.org/10.2469/cfm.v25.n3.17.

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50

Yaremko, Igor, Liubomyr Pylypenko, and Olena Tyvonchuk. "Accounting for Obsolescence in Providing Company Capital Preservation." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 54, no. 1 (2020): 101. http://dx.doi.org/10.17951/h.2020.54.1.101-110.

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<p>Theoretical background: The dynamic development of modern-day economies causes a rapid obsolescence of economic resources that leads to a reduction in companies’ total capital. Current accounting methodology does not provide clear procedures for relevant measurements and reflections on obsolescence in financial reporting.</p><p>Purpose of the article: The purpose of the paper is to develop a relevant accounting methodology for objective representation of a company’s assets and capital value in financial reporting as well as preventing the loss of capital due to obsolescenc

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