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1
Alimbudiono, Ria Sandra, and Dwi Suhartini. "Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection." Issues In Social And Environmental Accounting 8, no. 1 (2014): 48. http://dx.doi.org/10.22164/isea.v8i1.89.
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This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting <br />and environmental costing.
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Subri, Anderson, Agus Surono, and Adnan Hamid. "LEGAL PROTECTION FOR PUBLIC ACCOUNTANTS AGAINST FAILURE TO DETECT FINANCIAL REPORTING FRAUD." International Journal of Social Service and Research 5, no. 2 (2025): 237–43. https://doi.org/10.46799/ijssr.v5i2.1200.
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The purpose of this study is to explore the ideal concept of professional legal protection in protecting the public interest from financial reporting fraud. The research employed a normative juridical law method, focusing on doctrinal legal research, to gather comprehensive insights into the challenges and perceptions surrounding legal protections for public accountants. Thematic analysis categorized the findings to provide a coherent understanding of the gaps and challenges in the current legal system, ultimately striving to enhance the legal framework surrounding the Public Accountant profession. The evaluation of potential reforms based on principles of justice offers a pathway toward enhancing the legal system surrounding the public accounting profession.
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Fikri, Herman, and Mokhamad Khoirul Huda. "Cancellation of Article 55 of The Public Accountant Law by The Constitutional Court Decision." Jurnal Dinamika Hukum 23, no. 3 (2023): 601. http://dx.doi.org/10.20884/1.jdh.2023.23.3.3746.
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Disclosure of financial report findings from Public Accountants is the most important aspect of financial reports. Disclosure of findings can provide an easy understanding of report content for users to make informed decisions. The research conducted is normative legal research. The results of the study state that Public Accountants are in a subordinate and minor position due to the lack of protection for the exercise of their profession given the high legal threat. Even if it is true that the intent of the formulation of Article 55 letter a of the Public Accountants Law is to protect the public interest from the possibility of falsification or fraud perpetrated by an Accountant, the public's interests have been adequately protected by the provisions of the Criminal Code (delict of counterfeiting or fraud), so therefore the provisions of Article 55 letter a The aquo law is an exaggerated and even fantastic provision. Thus Article 55 letter a of the a quo law creates uncertainty in the law and contradicts the principle of lex certa which is the basic principle in criminal law of the inclusion of criminal sanctions as determined by Articles 55 and Article 56 of the a quo law in the perspective of humanistic criminal law is imprecise and irrational. Keywords: public accountant, cancellation, Constitutional Court's decision
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Howieson, Bryan. "What is the ‘good’ forensic accountant? A virtue ethics perspective." Pacific Accounting Review 30, no. 2 (2018): 155–67. http://dx.doi.org/10.1108/par-01-2017-0005.
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Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement. Practical implications The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats. Social implications A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services. Originality/value There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed.
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Mst., Afroja Aktar. "Forensic Accounting and Fraud Investigation: A Language of the Court of Law to Resolve Anticipated Disputes." International Journal of Innovative Science and Research Technology 7, no. 8 (2022): 988–93. https://doi.org/10.5281/zenodo.7055777.
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The specialty practice area of accounting known as "forensic accounting" deals with engagements that come up as a result of ongoing or impending legal proceedings or anticipated disputes. It gives the court a credible accounting analysis that will serve as the starting point for discussion, debate, and ultimately conflict resolution. In general, "forensic" is about fact-finding and interpretation, yet it is unquestionably perfect for court testifying. The demand for forensic accounting has increased due to the rise in fraud and fraudulent activities in Bangladesh and throughout the world. In criminal cases, forensic accountants are frequently called upon after fraud has occurred. Because the forensic accountant has the innate ability to detect fraud, fraud examination in forensic accounting differs from that of “traditional accounting." The purpose of this article is to describe how forensic accounting is used in fraud investigations and lawsuit assistance, as well as to make recommendations that, in theory, will raise public understanding of the significance of this branch of accounting.
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Omane-Antwi, K. B. "The Statutory Audit- Understanding the Legal Duties and Responsibilities of the Auditor." Pentvars Business Journal 1, no. 1 (2007): 49–61. http://dx.doi.org/10.62868/pbj.v1i1.21.
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The objective of this paper is to discuss, in a holistic manner, the legal duties and responsibilities of the statutory auditor (accountant). The headline on accounting failures of the early twenty-first century involving Enron, WorldCom, Adephia, Tyco, and many others is reason enough to study indepth the core legal duties, responsibilities, and liabilities of the Statutory Auditor. The Auditors' legal liabilities in most countries can be categorized under the following headings: liability under legislation (either civil or criminal) and liability arising from negligence under common law. Accountants have historically played an important role in the detection and deterrence of fraud; but fraud is much more than numbers. It involves complex human behaviours such as greed and deception factors that are difficult to identify and quantify. Unfortunately, the duties and responsibilities of statutory auditors have become the subject of interest to the investor community in the light of the spate of corporate collapses in recent years. These scandals have widened the expectation gap of the public about accountants. Their integrity has been truly dented. The calls for tighter controls over the profession are being spearheaded by President George Bush of the USA. The profession is indeed in a quagmire. There is the need for swift remedial action to redeem its image. Sadly, not many people (even the educated) understand the core legal duties, responsibilities, and liabilities of the statutory auditor. This paper is an attempt to draw on decided cases in the United Kingdom (since there are very few or no decided cases in Ghana) to explain the legal duties, responsibilities, and liabilities of the statutory auditor. Again, because of Ghana's colonial history, it is an undisputed fact that Ghana's political, economic, legal, business, and educational systems are largely structured and based on the British system. This is evidenced in the extensive use of British cases as precedents in Ghana's law courts. This article is in two parts. Part II will follow in the next issue of the Journal.
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Frassetto, Mark Anthony. "The Law and Politics of Firearms Regulation in Reconstruction Texas." Texas A&M Law Review 4, no. 1 (2016): 95–122. http://dx.doi.org/10.37419/lr.v4.i1.3.
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In District of Columbia v. Heller, Justice Scalia instructed that the historical understanding of the right to keep and bear arms should inform our present day understanding of the Second Amendment. This means an accurate accounting of the history of firearms regulation is essential for understanding the scope of the Second Amendment. The current state of scholarship on Second Amendment history paints post-Civil War firearms regulations as racist efforts by Southern states to prevent blacks from defending themselves against racial violence. This reading distorts the historical record by ignoring the actors responsible for numerous gun laws across the former Confederacy. This article is, in part, a response to such inaccurate accounts. More fundamentally, this article provides an in-depth account of the political views of the Republican Unionists, who followed their ratification of the Fourteenth Amendment with strict regulation on publicly carrying firearms to protect freedmen from racial violence. This article’s account of Texas history makes clear that the Republican Unionists who ratified the Fourteenth Amendment held a narrow view of the right to carry firearms in public, and believed public carry could be broadly regulated. By contrast, it was the Southern Democrats — who had fought relentlessly against the Fourteenth Amendment after losing the Civil War — who advocated an expansive view of the right to carry guns in public, a view which gun rights proponents continue to espouse today.
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Santiago, Sandileno Alves, Adriana Patrícia Ferreira Do Carmo, Alexandre Souza Da Silva, Shaianne Macedo Fontes Rosa De Souza, and Tiago Luz Oliveira. "The Importance Of Accounting Transparency In Public Management For The Strengthening Of Social Control." IOSR Journal of Business and Management 26, no. 11 (2024): 47–52. http://dx.doi.org/10.9790/487x-2611024752.
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Background: Transparency in public accounting is essential to promote trust in institutions, ensure the efficient management of resources, and allow society to participate in social control. In Brazil, regulations such as the Fiscal Responsibility Law (LRF) and the Access to Information Law (LAI) have sought to strengthen accountability in public administration. However, challenges such as cultural resistance and low popular participation still hinder the effectiveness of these initiatives. Materials and Methods: This study is characterized as a bibliographic review, with consultation of academic publications and legal regulations available on the Google Scholar platform. Search terms such as "transparency in public accounting", "governance", "accountability" and "social control" were used. In addition, normative documents were analyzed, such as the Federal Constitution of 1988 (art. 37), the LRF and the LAI, with the objective of understanding how these norms contribute to promoting a more transparent public administration. The content analysis technique was used to organize the data into thematic categories: governance and accountability, transparency and ICTs, and social control. Results: The results indicate that, although transparency in Brazilian public administration has advanced, cultural resistance within public organizations limits the full adoption of accountability practices. Information and Communication Technologies (ICTs), such as the Managerial Treasury (TG) and SIAFI, have facilitated access to financial information, but insufficient training of public servants compromises their effectiveness. In addition, factors such as civic education and social engagement were identified as determinants for transparency to translate into effective social control. Conclusion: It is concluded that transparency and accountability are fundamental to strengthen public governance. However, a joint effort is needed involving cultural transformation, continuous training of civil servants and civic education, to encourage the active participation of society and ensure the effective use of digital tools. The integration between regulations, technology, and cultural change is essential to consolidate
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Sandileno, Alves Santiago, Patrícia Ferreira Do Carmo Adriana, Souza Da Silva Alexandre, et al. "The Importance Of Accounting Transparency In Public Management For The Strengthening Of Social Control." IOSR Journal Of Humanities And Social Science (IOSR-JHSS) 26 (November 16, 2024): 47–52. https://doi.org/10.5281/zenodo.14173883.
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Background: Transparency in public accounting is essential to promote trust in institutions, ensure the efficient management of resources, and allow society to participate in social control. In Brazil, regulations such as the Fiscal Responsibility Law (LRF) and the Access to Information Law (LAI) have sought to strengthen accountability in public administration. However, challenges such as cultural resistance and low popular participation still hinder the effectiveness of these initiatives.Materials and Methods: This study is characterized as a bibliographic review, with consultation of academic publications and legal regulations available on the Google Scholar platform. Search terms such as "transparency in public accounting", "governance", "accountability" and "social control" were used. In addition, normative documents were analyzed, such as the Federal Constitution of 1988 (art. 37), the LRF and the LAI, with the objective of understanding how these norms contribute to promoting a more transparent public administration. The content analysis technique was used to organize the data into thematic categories: governance and accountability, transparency and ICTs, and social control.Results: The results indicate that, although transparency in Brazilian public administration has advanced, cultural resistance within public organizations limits the full adoption of accountability practices. Information and Communication Technologies (ICTs), such as the Managerial Treasury (TG) and SIAFI, have facilitated access to financial information, but insufficient training of public servants compromises their effectiveness. In addition, factors such as civic education and social engagement were identified as determinants for transparency to translate into effective social control.Conclusion: It is concluded that transparency and accountability are fundamental to strengthen public governance. However, a joint effort is needed involving cultural transformation, continuous training of civil servants and civic education, to encourage the active participation of society and ensure the effective use of digital tools. The integration between regulations, technology, and cultural change is essential to consolidate an efficient and participator
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Patil, Shefali V. "“The Public Doesn’t Understand”: The Self-reinforcing Interplay of Image Discrepancies and Political Ideologies in Law Enforcement." Administrative Science Quarterly 64, no. 3 (2018): 737–69. http://dx.doi.org/10.1177/0001839218783988.
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Drawing on information processing theory, I revisit prior assumptions that not being understood raises challenges for employees, examining how political ideologies powerfully affect how employees who serve the public react to a perceived lack of understanding of the difficulties of their jobs. Using independent expert ratings of 794 body camera videos of 164 police officers across two agencies, I show that a lack of perceived public understanding decreases task performance for liberal-leaning officers but not for conservative-leaning officers. Because liberal-leaning officers seek to form more communal relationships with the public, a perceived lack of public understanding violates their sense of social order, but it merely reaffirms conservative-leaning officers’ beliefs in maintaining an authoritarian distance given the responsibilities and duties they shoulder. I replicate these results using supervisors’ ratings of 82 officers across four agencies and then demonstrate in a time-lagged survey of 184 officers in a single agency that those with stronger conservative beliefs are more likely to believe the public fails to appreciate the difficulties of their jobs. These studies highlight the importance of accounting for people’s beliefs in whether image conflicts should and do arise—and provide insights into the self-reinforcing forces that sustain divides between employees and those they serve.
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Park, Sanghee. "Understanding Public Sector Debt: Financial Vicious Circle under the Soft Budget Constraint." Public Organization Review 18, no. 1 (2016): 71–92. http://dx.doi.org/10.1007/s11115-016-0358-y.
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Otenyo, Eric E. "Public Organizational Birth and Death: Understanding the Exigencies of an African Political Environment." Public Organization Review 8, no. 3 (2008): 273–90. http://dx.doi.org/10.1007/s11115-008-0063-6.
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Galander, Anne, Peter Walgenbach, and Katja Rost. "A social norm perspective on corporate governance soft law." Corporate Governance 15, no. 1 (2015): 31–51. http://dx.doi.org/10.1108/cg-07-2013-0096.
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Purpose – The aim of this study is to apply the concept of social norm dynamics to explain how corporate governance soft law is enforced. Design/methodology/approach – Using data of German listed stock companies and of economic media coverage between 2001 and 2010, the authors observe the complex relationship between sanctions and behavior in the social context of corporate governance soft law. Findings – The authors find the public discussion of normative demands related to corporate governance issues increases if firms do not comply with the German Corporate Governance Code. The authors show that groups of actors, such as DAX companies, represent the addressees of normative demands, i.e. targets of expectations about what is appropriate and what is not. The authors also find that normative demands tend to be personalized, as public discussion is greater when initiated by a specific individual or firm. Finally, the authors demonstrate that social control in terms of public sanctioning positively influences a firm’s compliance with the soft law whereby negative statements (disapproval) outweigh the effects of positive statements (approval). Originality/value – We corroborate the social character of normative demands in the context of corporate governance soft law, and contribute to a better understanding of why soft law can work, despite it having no legally binding force. The results of our study suggest that sanction mechanisms in the context of social norms underpin the strength of soft law as an alternative to, or extension of, hard law.
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Dixon, John, Rhys Dogan, and Alexander Kouzmin. "The Dilemma of Privatized Public Services: Philosophical Frames in Understanding Failure and Managing Partnership Terminations." Public Organization Review 4, no. 1 (2004): 25–46. http://dx.doi.org/10.1023/b:porj.0000015650.68779.89.
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Fatima, Aabroo, and Muhammad Jamil. "From Boardrooms to Markets: Understanding the Influence of Governance, Structure on Stock Performance." Pakistan Journal of Humanities and Social Sciences 13, no. 1 (2025): 32–45. https://doi.org/10.52131/pjhss.2025.v13i1.2634.
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The research aims to explore the relationships between structural dynamics, management and conduct within stock markets, external governance factors and stock market performance. We have collected secondary data of fifty-nine countries spanning from 1995 to 2021 have been studied. We have employed Fixed Effect Model and Arellano Bond Estimation accounting endogeneity concerns. The study concluded that previous year stock market performance is positively related with current year performance. Structure of stock markets, internal governance, individual using internet and external governance indicators except rule of law have positive and significant relation with stock market performance. Regulatory business environment, governance practices and easy access of knowledge to public improves the stock market performance. The study found that institutional quality, enhanced stability in politics and less corruption should be kept in prime focus by policy maker. Facilities like internet access make public more aware of stock market dynamics and improves the participation of public in stock markets. The previous year performance of market, result in an outlook which increase the expectations of investors for businesses and triggering further positivity in the market. This leads to anticipation regarding the trend that this behavior will continue, and it results in increasing returns. Findings of the research provide valuable insights for market regulators and policymakers seeking to promote stability in financial market and foster sustainable economic growth.
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Shkulipa, Liudmyla. "METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”." Economic Analysis, no. 30(4) (2020): 182–94. http://dx.doi.org/10.35774/econa2020.04.182.
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Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”. Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used. Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given. Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.
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Austgulen, M. H. "Understanding National Preferences in EU Consumer Policy: A Regime Approach." Journal of Consumer Policy 43, no. 4 (2020): 767–98. http://dx.doi.org/10.1007/s10603-020-09468-8.
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Abstract EU consumer policy is a policy area that is receiving increased attention and is considered important for the proper functioning of the internal market. Yet, as with many other supranational policy areas, conflicting positions of the Member States have led to many compromises and rejections of EU-initiated proposals. By building on regime theory and previous research identifying consumer policy regimes, the aim with this article is to investigate potential patterns in countries’ preferences in EU consumer policy. With this, the article seeks both to contribute to the theoretical understanding of factors influencing Member States’ positions to EU consumer policy and to the debate on how future EU consumer policies should be designed and put into power. Differences in country and regime preferences are analysed using data collected through an open public consultation as part of the European Commission’s Fitness Check of European consumer and marketing law in 2016 and through interviews with key stakeholders in 2018. The results show that there are substantial differences between the regimes and that the level of harmonization of consumer and marketing law seems to be the most contested issue. Furthermore, the article points to several potential reasons for these differences between countries and regimes and recommends that future studies should be undertaken to generate deeper knowledge about the effects of these explanatory factors.
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Suroya, Lilik, and Heru Tjaraka. "KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL." Jurnal Ekonomi dan Bisnis Airlangga 30, no. 2 (2020): 123. http://dx.doi.org/10.20473/jeba.v30i22020.123-134.
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Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.Methods: This research uses a qualitative approach with an explanatory case study method. Implementation of accrual-based Government Accounting Standards must be implemented in 2015 in accordance with the Law of the Republic of Indonesia No. 17 of 2003 concerning State Finance.Results: Human resources in the Finance Department in implementing accrual-based government accounting standards are considered inadequate or inadequate, but the management of RSUD dr. Soedono Madiun strives by disseminating the understanding of accrual accounting, improving formal education, and training so that it has benefits to improve accounting understanding and improve the quality of human resources.Conclusion and suggestion: The main obstacle in the readiness to implement accrual-based Government Accounting Standards is the provincial level legal basis in the form of a Governor Regulation concerning Accrual-based Accounting Policies which underlie Government Regulation No. 71/2010 does not yet exist.
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Moreno-García, Elena, Arturo García-Santillán, and Juan Pablo Munguía-Tiburcio. "Some Aspects about Financial Knowledge of Undergraduate Students." International Journal of Management and Sustainability 2, no. 4 (2013): 40–62. http://dx.doi.org/10.18488/journal.11/2013.2.4/11.4.40.62.
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The purpose of study is to measure the level of financial literacy of accounting students at the Universidad Veracruzana; campus Mocambo, considering that financial education is the knowledge that people have on financial issues in order to solve everyday problems regarding financial management. The variables analyzed include age, gender, race, socioeconomic status, learning styles and student’s perceptions on financial services, the way they take care of their money and their knowledge of five key financial issues. Three hypotheses were raised, therefore, in order to test H1 we performed a factorial analysis with an extracted principal component; to H1.a the statistical procedure of linear correlation of Pearson r and t test are applied, and to H2 a Z test is performed. Although the theory suggests that the level of higher education gives the student a better understanding of the financial issues, this research however, proves otherwise. In fact, the range of “excellent money management” is below 50%. The findings suggest that there is no a good level of financial literacy in the population studied. This fact is contrary to expectations, because the student who studies public accountant is expected to have financial knowledge in these subjects, all this, in considering the subjects which integrates the curriculum related to the field of finance. Therefore this finding should be an important indicator for the academic authorities of the Universidad Veracruzana for corrective actions in this respect.
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Dwianto, Agus, Zulfikar Zulfikar, Erma Setiawati, Annisa Qurrota A'yun, Lulu Hardina, and Diana Puspitasari. "Navigating Delays: Exploring Factors Influencing Audit Timeliness." Transnational Business and Management 2, no. 1 (2024): 1–14. http://dx.doi.org/10.33182/tbm.v2i1.3284.
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Purpose: This research explores factors influencing audit timeliness in the food and beverage manufacturing companies listed on the IDX from 2019 to 2023. The study population comprises 26 companies with complete and continuous financial reports during the research period. Design/methodology/approach: The analysis employs multiple linear regression to examine the impact of company size, profitability, solvency, and Public Accountant Reputationon audit report lag. Findings: Results reveal that company size does not significantly affect audit report lag, challenging previous studies. Profitability also shows no significant influence on audit timeliness, contradicting some research findings. In contrast, solvency has a positive and significant impact on audit report lag, indicating longer delays with higher debt-to-total-asset ratios. Moreover, a PAR positive reputation correlates with shorter audit report lag. Practical implications: Understanding these factors can help practitioners, auditors, and regulatory bodies comprehend the dynamics of audit timeliness in the food and beverage industry, facilitating more effective monitoring and decision-making. Originality/value: This research contributes to the literature by providing insights into the nuanced relationships between company characteristics and audit timeliness in a specific industry, offering a valuable perspective for academics and practitioners in auditing and financial management.
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Quilitzsch, Carsten, and Xaver Ditz. "The Definition of Permanent Establishment: Current OECD and German Case Law Developments." Intertax 40, Issue 10 (2012): 556–65. http://dx.doi.org/10.54648/taxi2012055.
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Article 5 of the OECD MTC settles the definition of the treaty concept of permanent establishments. Although in the past Article 5 has remained untouched, the commentary on the OECD MTC has several times been adjusted on the changing forms of international business, constantly lowering the bar for what constitutes a permanent establishment. Furthermore recent rulings of Germany's Federal Finance Court illustrate, that the court also seems to sympathize with an increasingly broader understanding. Since the practical application of Article 5 raises a number of questions, the OECD has released a public discussion draft listing proposals for changes to the 2014 update of the commentary on Article 5. The authors give an overview of the proposed changes as well as on recent rulings of the German Federal Finance Court addressing the requirements needed to constitute a permanent establishment.
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Karila, Alpo, Jarmo Vakkuri, and Juhani Lehto. "Budgetary bias in the Finnish public hospital system." International Journal of Public Sector Management 33, no. 4 (2019): 401–18. http://dx.doi.org/10.1108/ijpsm-07-2019-0184.
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Purpose The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals. Design/methodology/approach The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis. Findings A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics. Practical implications Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional. Originality/value The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.
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Churyk, Natalie Tatiana, Paul de Lange, Stephani Mason, Guy M. Gross, and Robert Stoettner. "A Bargain $60 Million Company for $240: A Case Examining the Impact of Convertible Debt, Warrants, and Anti-Dilution Provisions." Issues in Accounting Education 33, no. 1 (2017): 65–73. http://dx.doi.org/10.2308/iace-51894.
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ABSTRACT This case presents graduate and advanced-level accounting students with the task of analyzing U.S. GAAP warrant accounting concepts in the context of Bohn Industries, a company that after a decade as a public company was in financial distress. Faced with shrinking demand and poor economic conditions in the housing construction business, Bohn was forced to access the private equity market to raise much-needed capital to continue its operations. The consequences of the investor protection clauses inherent in the loan agreements provide a useful lens to explore the implications and eventual takeover of Bohn for $240 plus the original borrowing, a bargain for a company with $60,000,000 in net assets. Besides encouraging students to research the technical aspects of U.S. GAAP relative to the accounting treatment of the loan, the case study provides insights into how accounting decisions are integral to the broader business environment. Specifically, the case highlights the conflation of economic consequences and aspects of contract law within specific provisions of the loan agreement in relation to anti-dilution stock provisions and preferential conversion clauses. Students will learn that accountants should act as business advisors, which requires the integration of knowledge from a range of disciplines. Students learn about due diligence relative to understanding the risks involved in certain contract clauses.
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Hanum, Zulia, Muhammad Fitri Rahmadana, and Muhammad Adrian Patria Erza Nasution. "The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan." Journal of Law and Sustainable Development 12, no. 1 (2024): e1925. http://dx.doi.org/10.55908/sdgs.v12i1.1925.
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Purpose: This research aims to investigate the intricate interplay between Auditor Competence and Auditor Experience, emphasizing their significant impact on Audit Judgment. The study also introduces Task Complexity as an intermediary variable, mediating the association between these competencies and judgment outcomes. Theoretical Framework: The research is grounded in a theoretical framework that highlights the relationships among Auditor Competence, Auditor Experience, Task Complexity, and Audit Judgment. This framework provides a conceptual basis for understanding how these variables interact and contribute to the overall audit process. Methods: Employing an associative methodological approach, the study utilizes primary data obtained through meticulously designed questionnaires. The participants consist of 173 auditors actively working in Public Accounting Firms (KAP) located in the urban expanse of Medan City. The sampling technique employed is saturated sampling to ensure a comprehensive representation of the population. Analytical pursuits involve a sequential tripartite process, including outer model analysis, inner model analysis, and hypothesis testing. Findings: The empirical analysis reveals several key insights. Firstly, Auditor Competence significantly influences Audit Judgment outcomes. Secondly, Auditor Competence has a substantive impact on Task Complexity. Thirdly, Auditor Experience significantly resonates with the tenets of Audit Judgment. Fourthly, Auditor Experience demonstrates meaningful correlations with Task Complexity. However, the relationship between Task Complexity and Audit Judgment is not statistically significant. Additionally, the intermediary effect of Task Complexity on the relationship between Auditor Competence and Audit Judgment lacks statistical substantiation. Lastly, the mediating role of Task Complexity in the association between Auditor Experience and Audit Judgment lacks empirical significance. Practical Implications: The study's findings hold practical implications for auditing practices. Firms can enhance Audit Judgment by focusing on improving Auditor Competence and strategically leveraging Auditor Experience. Understanding the nuanced relationship between these factors and Task Complexity can inform training programs and professional development initiatives within the auditing profession. Originality/Value: This research contributes to the field by offering nuanced insights into the relationships between Auditor Competence, Auditor Experience, Task Complexity, and Audit Judgment. The empirical findings provide a unique perspective, revealing both significant and non-significant associations, thereby contributing to a more comprehensive understanding of the factors influencing audit quality. This study's originality lies in its meticulous methodology and its potential to inform practical strategies for optimizing audit processes.
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Suharni, Siti, and Fatchur Rochman. "Pendampingan Penyusunan Laporan Keuangan Pada KPRI Karya Praja Bakorwil I Madiun." JURNAL DAYA-MAS 5, no. 1 (2020): 19–21. http://dx.doi.org/10.33319/dymas.v5i1.36.
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Entity Financial Accounting Standards Without Public Accountability (SAK ETAP) that are used for entities without public accountability. SAK ETAP is an entity that does not have significant public accountability and publishes general purpose financial statements for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies. For this reason, KPRI Karya Praja needs to understand and compile financial reports according to these regulations. The purpose of this community service is to assist the KPRI Karya Praja management in preparing financial reports in accordance with SAK ETAP and the Cooperative Law, namely by providing assistance. The benefit of this assistance is that the KPRI Karya Praja management is expected to understand the presentation and preparation of the correct financial statements in accordance with SAK ETAP and the Cooperative Act. The method used by the socialization of SAK ETAP and the Cooperative Act was continued with assistance in preparing financial statements. The results of this activity provide knowledge and understanding to the administrative, bookkeeping and treasurer sections on the basics of bookkeeping, code adjustments and account classification based on Financial Accounting Standards ETAP and Cooperative Law and provide assistance in the preparation of correct financial statements in accordance with ETAP Financial Statements and Laws. - About Cooperatives. Keywords—: Assistance; Preparation of Financial Statements.
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Blank, Michael. "Rethinking Article 19 OECD MC (Government Service): A Provision in Search of a Rationale?" Intertax 43, Issue 3 (2015): 245–54. http://dx.doi.org/10.54648/taxi2015020.
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In recent years, Article 19 Organization for Economic Co-operation and Development (OECD) MC has become the subject of growing scholarly criticism and contentious court rulings. The authors argue that many of these reflect a confused understanding of Article 19 OECD MC's foundation and rationale. The history, drafting, and structure of the provision clearly show that the provision is motivated not so much by fiscal considerations, but by the aim of protecting the sovereignty of the contracting states. The interpretation should accordingly be guided by the public international law doctrine of (relative) sovereign immunity. This rationale, however, no longer applies once the government employment has ended. It would therefore be best if Article 19(2) were deleted.
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Antonio, Gregorius Rudy. "Continuous auditing: Developing automated audit systems for fraud and error detections." Journal of Economics, Business, & Accountancy Ventura 17, no. 1 (2014): 127. http://dx.doi.org/10.14414/jebav.v17i1.272.
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Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors in bridging them to the challenges in detecting fraud. This approach firstly provides a framework to have better understanding about the business process and data structures of information systems which is required in establishing an effective audit program. These ingredients are mapped in the audit process, including audit objectives, internal control and audit rules by using the Use-Case Diagram, Data Flow Diagram and Entity Relationship Diagram. Second, this study employs Ben- fords Law and Automatic Transaction Verification for the detection of anomalies and irregularities to design the framework. It also presents a systematic case study of ac- tual continuous auditing in department stores that using ERP systems. It is expected to detect frauds and errors. It proves that Continuous Audit and Benford Law can establish strong framework in Automated Audit Systems for Fraud Detections and finally provide a big contribution to internal control and company policies.
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Singh, Kishore, Amlan Haque, Sabi Kaphle, and Janice Joowon Ban. "Distributed ledger technology - Addressing the challenges of assurance in accounting systems: A research note." Journal of Accounting and Management Information Systems 20, no. 4 (2021): 646–69. http://dx.doi.org/10.24818/jamis.2021.04004.
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Background: With the progressive development of blockchain technology, its potential influence on the accounting and auditing professions is of interest to academia and practitioners. As the technology gains acceptance in businesses such as banking, stock exchanges, insurance, law, government services, and e-voting, business leaders are beginning to recognise its potential to transform their organisations. Despite concerns about how this technology will marginalise the accounting and auditing profession, blockchain continues to lag behind in adoption and there is time for accountants and auditors to reflect on their current practice and update their knowledge and skills to maintain their relevance to the industry. Motivation: The literature has not fully examined the implications of distributed ledger technology and its implications for the accounting and auditing profession. The intent of this research note is to identify opportunities for research that are of significance to the application of distributed ledger technology to accounting and auditing. Research Question: To identify possibilities that exist in researching the adoption, implementation and application of a distributed ledger solution in the context of accounting and auditing. Framework: Based on the literature, the study proposes a framework for a blockchain model of a simplified triple-entry bookkeeping system using smart contracts to automate self-verification and replication of transactions in a public distributed ledger. Findings: Drawing on the framework the article develops a series of research questions that may significantly reduce barriers and challenges facing organizations that want to implement blockchain technology in their accounting systems. Contribution: Given the complex nature of blockchain, cross disciplinary research is proposed to bring together information technology, accounting, assurance, economics and psychology resulting in further understanding of the technology as it relates to, and influences the accounting and auditing profession. In doing so, the paper makes several contributions to the literature.
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Cipollini, Claudio. "The Concept of Special Tax Zones in EU Tax Law Claudio Cipollini." EC Tax Review 28, Issue 6 (2019): 307–21. http://dx.doi.org/10.54648/ecta2019034.
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The aim of this article is to define a general concept of STZs in the context of EU tax law to be able to explain the different experiences of territorial tax incentives in the Member States. The research is conducted through the review of the relevant sources such as the literature on the topic, the EU legal framework, and the experience of the Member States. The concept of STZs developed here includes a territorial dimension related to the presence of a geographical border as well as of a reference framework with a territorial connecting factor, a structural dimension focusing on the typologies of the tax benefits, and, finally, a functional dimension that considers the objectives of tax policy carried out by public authorities. In the conclusion, a comprehensive definition of STZs is formulated summarizing the key features as they emerge from the research process. At the end, the results achieved offer a common reading key for a deeper understanding of STZs within EU tax law and for a more conscious use of such an instrument in the context of economic and social policies.
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Andi, Fika Widuri, Ihwanudin Nandang, and Nurhayati Nunung. "Analysis of Islamic Banking Accounting Barriers in Samarinda City." International Journal of Social Science and Human Research 05, no. 07 (2022): 2802–7. https://doi.org/10.5281/zenodo.6790177.
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At the age of 20 years of Islamic banking, it turns out that the existence of LKS cannot be separated from public criticism. Most of them still conclude that the mechanism of Islamic banking is no different from conventional, this condition must be straightened out. This study aims to analyze what are the main factors that hinder the development of Islamic banking accounting in Samarinda City. The research method used is a transcendental phenomenological approach, because the aim of the researcher is to explore the public's view of Islamic banking and Islamic accounting. Then, the informants were practitioners (managers of financial institutions), the standard setting board (DSAS) and academics (students from Mulawarman University). The practitioners chosen by the researchers were representatives from several macro-level Islamic commercial banks and several LKMS such as BPRS and BMT located in Samarinda City, East Kalimantan. From the results of the study, it was found that the stereotype of the public who thinks that Islamic accounting is not substantially different from conventional accounting is true. The fundamental problem that causes deviations from sharia practice from Islamic law is due to the human resource factor. Their lack of understanding and reluctance to understand sharia in a holistic manner makes the practice of sharia seen as the result of duplication of conventional accounting.
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Yefimenko, V. O. "On the issue of determining the powers of the Accounting Chamber in the course of public external financial control." Analytical and Comparative Jurisprudence, no. 2 (April 28, 2025): 533–38. https://doi.org/10.24144/2788-6018.2025.02.79.
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The article analyses the national research of financial law scholars on defining the main approaches to understanding the legal category of «competence». It is substantiated that there is no single approach to the interpretation of the legal category of «competence». The author suggests that the term ‘competence of the Accounting Chamber’ should be defined as the range of powers enshrined in the regulatory legal acts which define the rights and obligations of the members of the Accounting Chamber with regard to exercising financial control over the controlled objects, cover the organisation, conduct and monitoring of financial and budgetary activities, and also ensure the implementation of responsibility for non-performance or improper performance of the tasks assigned to the Accounting Chamber. It is established that the model of operation of the Accounting Chamber as the supreme audit institution of Ukraine, which has already been formed and tested in practice, requires more detailed enshrining in the provisions of the Constitution of Ukraine. It is argued that all financial transactions that cause financial consequences for the public budget of the State and are carried out by institutions, organisations or business entities are subject to external financial control carried out by the Accounting Chamber. It is substantiated that national legislation generally complies with the provisions of the Lima Declaration, which recommends that supreme audit institutions be granted extended powers of access to public information. It is concluded that it is advisable to clearly define the powers of the Accounting Chamber in the course of public external financial control so that the said financial control body has the right to ensure compensation for damage caused to the State by financial offences, to eliminate the detected financial offences and to bring to justice those guilty of ineffective management and violation of financial legislation. It is proposed to amend Article 7 of the Law of Ukraine ‘On the Accounting Chamber’ and supplement this article with provisions that would oblige the objects of financial control to comply with the decisions of the Accounting Chamber, as well as provide for the liability of the perpetrators for violations detected by the Accounting Chamber in the course of public external financial control.
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Rosli, Anita, Malisah Latip, Aryaty Alwie, and Mohamad Ibrani Shahrimin Adam Assim. "Towards better public transport services: Understanding service quality attributes of public transport in states of developing countries." International Journal of Management and Sustainability 13, no. 2 (2024): 253–72. http://dx.doi.org/10.18488/11.v13i2.3650.
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This research investigates the service quality attributes of PT and the influence of the attributes on users’ satisfaction. Improving public transport (PT) facilities such as road networks and connectivity systems must align with service quality aspects. This research investigates the service quality attributes of PT and the influence of the attributes on users’ satisfaction. A survey was conducted to examine users’ perceptions of the service quality of PT in Sarawak, Malaysia. Service quality indicators have been chosen based on service quality attributes in previous research and analyzed using factor analysis (FA) to group the indicators into service quality attributes. Conformity Factor Analysis (CFA) was used to determine which attributes could significantly impact users’ satisfaction. Based on the survey results, the service quality of PT services in Sarawak is average, as most of the mean scores for each indicator of service quality and user satisfaction are less than 4.0. Four service quality attributes have been obtained from FA, i.e., vehicle condition, customer service, travel experience, and accessibility. The CFA analysis and structural model results showed that the attributes of vehicle condition, customer service, and accessibility significantly positively impact users’ satisfaction. The findings in this research can be used as references for PT providers, policymakers, and the government in improving the service quality of PT in Sarawak State.
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Hartati, Siti, and Fajar Gustiawaty Dewi. "THE IMPACT OF HUMAN RESOURCE COMPETENCY, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, IMPLEMENTATION OF LOCAL FINANCIAL ACCOUNTING SYSTEM, AND NEW PUBLIC MANAGEMENT ON THE QUALITY OF THE FINANCIAL REPORTS OF THE BANDAR LAMPUNG CITY GOVERNMENT." AKSELERASI: Jurnal Ilmiah Nasional 6, no. 1 (2024): 145–57. http://dx.doi.org/10.54783/jin.v6i1.916.
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The policy change from centralization to decentralization strengthens regional autonomy in financial management, regulated to be transparent and accountable in accordance with Law no. 17 of 2003. Regional financial reports, which are audited by the BPK and submitted to the DPRD, are essential for policy making and evaluating the effectiveness of the use of funds. However, the quality of reports is often inadequate, a reflection of competency gaps in financial management. The objective of this study is to examine the impact of human resource competency, the application of government accounting standards, the adoption of local financial accounting systems, and New Public Management on the quality of financial reporting by the Bandar Lampung municipal government. The study employs a quantitative methodology, utilizing comparative causal analysis techniques. Findings from the study reveal that human resource skills, the application of governmental accounting norms, and local financial accounting systems positively influence the quality of the financial statements of the Bandar Lampung City Government, suggesting that effective implementation enhances report quality. However, New Public Management did not show significant influence, which may be caused by a lack of understanding of this concept in Bandar Lampung City.
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Teddo, Luiz Flávio Porfírio. "AS CAUTELAS NA CONTRATAÇÃO DE CONSULTORIA E/OU ASSESSORIA JURÍDICA OU CONTÁBILSOB A ÉGIDE DA INEXIGIBILIDADE DE LICITAÇÃO À LUZ DA NOVA LEI DE LICITAÇÕES." Revista ft 28, no. 139 (2024): 11–12. http://dx.doi.org/10.69849/revistaft/ar10202410281011.
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This article aims to explore the requirements for contracting consultancy services and/or legal or accounting advice under the auspices of the non-requirement of bidding in light of the New Public Tenders and Contracts Law. It seeks to highlight the precautions that must be observed by the contractor. Through the study of the laws that govern the matter, the position of the Minas Gerais Court of Auditors (TCE-MG), the doctrine and understanding of the Public Ministry on the subject, it was possible to conclude that direct hiring due to unenforceability is an exception to the sovereign rule, which is bidding. Therefore, all contracting requirements must be met concomitantly, in the same way as the “LIMPE” principles in the caput of art. 37 of the Federal Constitution must also be met together. Contracting due to the unenforceability of an object of contracting that would be considered common can be characterized as a fraud against the institute of broad competition and the penalty provided is imprisonment for the person who caused and who benefited from the illegal contracting. Furthermore, it was necessary to emphasize that the TCE-MG is not the only external control body. Other bodies, such as the Public Prosecutor's Office, are independent and may have a different understanding from another body.
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Pohrebniak, O. H. "DETERMINING INDIVIDUAL CATEGORIES OF ADMINISTRATIVE PROCEDURES FOR PUBLIC REGISTRATION OF CIVIL STATES WITH ACCOUNTING OF LEGISLATIVE TRANSFORMATIONS." Actual problems of native jurisprudence, no. 4 (August 30, 2019): 170–73. http://dx.doi.org/10.15421/391937.
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The article defines certain peculiarities of administrative proceedings of state registration of marriage and establishment of paternity in Ukraine. It has been established that the procedures for state registration of acts of civil status are types of administrative procedures, it should first be noted that the general normative act which should define the notions and peculiarities of such procedures should be the Law of Ukraine “On the administrative procedure” 2018, which at present time is a project and submitted to the VerkhovnaRada of Ukraine for consideration. As a rule, scholars agree that the administrative procedure is directly related to the activities of the public administration and is an established algorithm for the functioning of the subjects of power. In this case, the procedures for state registration of acts of civil status are no exception. They are a kind of administrative procedures and implemented by state authorities, and in certain cases, and by local self-government bodies. At the same time having its own peculiarities regarding the procedure for implementation and the subject structure of such procedures. It has been established that the modern development of domestic administrative legislation and the practice of its application testifies that at present the administrative procedure as an independent component of administrative law has not yet been fully formed, although, given the active theoretical developments of the representatives of the administrative and legal science on the pages of scientific, journalistic and educational publications concerning the concept, features, types and structure of administrative procedures, and referring to the active legislative development of this tyranny, it is safe to say that the process of the administrative procedure in the structure of administrative law is actively continuing. Therefore, on the basis of theoretical developments and practical features, the author’s understanding of the concept of “administrative procedure of state registration of acts of civil status” is determined. In addition, given the specific features of administrative proceedings for state registration of civil status acts, as well as for a more complete clarification of the status and authority of all participants in certain administrative procedures, the necessary additional introduction of the concept of “implementation of the administrative procedure” is argued. Such category will allow to find out the place, role and authority not only of the administrative body, but also other participants in administrative proceedings. Thus, under the implementation of an administrative procedure, it should be understood as the observance, execution, use and application of procedural steps directed at the consideration and resolution of an administrative case.
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Jaworski, Bartłomiej. "Niewładcze formy działania administracji – potrzeba redefinicji?" Opolskie Studia Administracyjno-Prawne 16, no. 1 (2) (2019): 133–42. http://dx.doi.org/10.25167/osap.1134.
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The social expectations regarding satisfaction of collective needs, while accounting for individual ones, change, and so do the functions of public administration. Due to the strong connection between public administration tasks and the legal forms of actions used for their implementation, the objective of science of administrative law is to constantly look for new concepts and tools that would enable a proper scientific description and a systematic approach to legal forms of administrative actions. At present, none of the divisions presented in the literature is exhaustive and none can be considered to be offering a full systematization of the legal forms of actions which currently exist in administrative law. One of the most frequently accepted classifications divides the forms of action into imperative and “non-imperative” ones; this classification provides certain antinomy and dśs not conform to the public administration which is legally complex and takes many forms. The existence of imperative administrative actions is unquestionable, but the current doctrinal understanding of “non-imperative” actions needs to be analyzed in more detail. Is the administration really fully imperative or fully “non-imperative”? If we use such an alternative, do we actually deprive ourselves of the possibility of creating a catalogue of legal forms, which reflects the multiformity of contemporary administration, perceives the full spectrum of public administration dominance and diversity of forms, and which assumes a decrease in (or even elimination) of this attribute? Bearing in mind the predilection for the above-mentioned dominance, are we not forced, here and now, to affirm the possibility of full bilateralism in administrative actions?
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Pramono, Agus Joko, Suwarno Suwarno, Firdaus Amyar, and Renny Friska. "Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations." Sustainability 15, no. 21 (2023): 15334. http://dx.doi.org/10.3390/su152115334.
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This quantitative research study delves into the adoption of management accounting tools (MATs) and their impact on organizational performance and sustainability within the provincial branches of the Supreme Audit Agency of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia/BPK-RI). A well-structured research design and data collection approach is employed, where surveys are administered to 435 senior auditors within BPK-RI provincial branches. A robust data analysis using structural equation modeling (SEM) through SmartPLS v4 software is conducted to assess the relationships between variables. This study provides compelling evidence that the perceived usefulness of MATs significantly impacts their adoption. This underscores the importance of how users perceive the utility of these tools. Furthermore, this research identifies that MATs’ adoption directly affects organizational performance and sustainability, highlighting the positive impact of these tools in the public sector. However, this research suggests that user perceptions of the ease of use of MATs do not significantly influence their adoption in the public sector accounting context. The study also reveals that MATs play a mediating role, facilitating the relationship between perceived ease of use and perceived usefulness and their subsequent impact on organizational performance and sustainability. These findings are valuable for public sector organizations, policy development, and future research initiatives, contributing to a better understanding of MATs’ adoption and its implications in the dynamic landscape of public sector accounting, especially in Indonesia.
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Ogembo, Daisy. "Trust or Power: Improving Tax Compliance by Self-Employed Professionals." Intertax 50, Issue 2 (2022): 113–25. http://dx.doi.org/10.54648/taxi2022012.
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This article considers non-compliance with tax legislation by self-employed professionals, using qualitative data on the tax compliance attitudes of lawyers and dentists in Kenya. The main argument is that corruption and inadequate service delivery, over which the revenue authority has no control, lower tax morale and limit the effectiveness of trust in the authority in increasing voluntary compliance. It is further argued that, under such circumstances, stringent detection and enforcement measures would be more helpful in enhancing these taxpayers’ compliance. This research contributes to the literature on the slippery slope framework on trust and power; most of the empirical work on the framework derives from countries with lower levels of corruption and better public service delivery than most African countries. Thus, this article enhances the understanding of the relationship between trust and power in the context of tax compliance among professionals in Kenya and provides some beneficial insight that may be relevant for other African countries. Tax evasion, trust, power, corruption, tax administration, audits, cooperative compliance, slippery slope framework, Kenya, Africa
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Наталья Андреевна, Горшкова,. "Determination of the nature of the public danger of crimes as the basis of judicial penalization." Расследование преступлений: проблемы и пути их решения, no. 3(37) (October 10, 2022): 58–63. http://dx.doi.org/10.54217/2411-1627.2022.37.3.006.
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В статье актуализируются вопросы судебной пенализации, выступающей в качестве правоприменительного процесса, основанного на определении и установлении общественной опасности преступлений. Цель исследования заключается в рассмотрении современных тенденций в области законодательного, доктринального и судебного подхода к определению сущности характера общественной опасности преступных деяний. Доказывается, что определение характера общественной опасности каждого преступления напрямую зависит от: 1) законодательной конструкции четырех элементов состава преступления (объект, объективная сторона, субъект, субъективная сторона); 2) подхода к оценке данных элементов состава преступления со стороны правоприменительных органов; 3) фактического учета всех обстоятельств преступного поведения, составляющих основу рационального использования норм уголовного закона и назначения справедливого наказания. По итогам предметного анализа элементов состава преступления, заложенных в основу современного понимания характера общественной опасности преступления, делаются выводы о необходимости обязательного учета в процессе судебной пенализации всех признаков состава преступления и смежных норм, дополняющих его содержание. The article updates the issues of judicial penalization, which acts as a law enforcement process based on the definition and establishment of the public danger of crimes. The purpose of the study is to consider current trends in the field of legislative, doctrinal and judicial approaches to determining the essence of the nature of the public danger of criminal acts. It is proved that the definition of the nature of the public danger of each crime directly depends on: 1) the legislative structure of the four elements of the offense (object, objective side, subject, subjective side); 2) approach to the assessment of these elements of the corpus delicti by law enforcement agencies; 3) actual accounting of all the circumstances of criminal behavior that form the basis for the rational use of the norms of the criminal law and the imposition of a just punishment. Based on the results of a substantive analysis of the elements of the corpus delicti, which form the basis of the modern understanding of the nature of the public danger of a crime, conclusions are drawn about the need for mandatory consideration in the process of judicial penalization of all signs of the corpus delicti and related norms that supplement its content.
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Laschenov, M. S. "Social partnership in law enforcement: theoretical and methodological aspects of the research." Vestnik Majkopskogo Gosudarstvennogo Tehnologiceskogo Universiteta, no. 4 (January 11, 2024): 143–52. http://dx.doi.org/10.47370/2078-1024-2023-15-4-143-152.
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The relevance of the research topic is determined by the search for the reasons for the unsatisfactory practice of building social partnerships in the law enforcement sphere. The main problem of the current state of affairs, according to the author, is the presence of an axiological barrier in the minds of the intended subjects of interaction: internal affairs bodies and public law enforcement organizations. The length of time it takes to overcome the axiological barrier, as well as the lack of progressive dynamism in building an effective system, are burdened by a lack of understanding of the nature of the phenomenon of social partnership. This circumstance contributed to the dominance of a predominantly normative basis for mobilizing the movement of «social activists» and predetermined the administrative-command methods of stimulating public activity «from above.» This has given rise to simulation and over-centralized practices that exclude the value content of the communication process, initiative, interest, independence, personal responsibility and other mandatory attributes of a partner form of interaction.The purpose of the research is to determine the essential characteristics of social partnership, systematization and accounting of which will allow us to propose a conceptual basis for its formation in the law enforcement sphere. The research method is abstract situation modeling where the development of partnerships is analyzed through a system-activity approach. It makes possible to study both the systemic properties of social partnership and the specifics of the activity content of the analyzed model, which generates successful joint actions of subjects in the process of building a social partnership.The results and key conclusions of the research have made it possible to describe the essential features of the partnership form of interaction, present the author’s definition of social partnership in the law enforcement sphere and propose the main directions for its activation in order to build truly partnership practices.
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Anessi-Pessina, Eugenio, Josette Caruana, Mariafrancesca Sicilia, and Ileana Steccolini. "Heritage: the priceless hostage of accrual accounting." International Journal of Public Sector Management 33, no. 2/3 (2019): 285–306. http://dx.doi.org/10.1108/ijpsm-12-2018-0263.
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Purpose The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards. Design/methodology/approach A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potential stakeholders and users, to international and national standard setters. Findings The analysis shows that the path of convergence between public and private sector standards and practices is still problematic. After more than two decades of debate around the nature, definition, measurement, and reporting of heritage, these issues are far from settled. Research limitations/implications In the light of calls for increased measurement and reporting of public sector “assets”, and specifically for the definition of standards to recognise heritage, the paper suggests the need to strongly reconsider whether the convergence between public and private sector standards is desirable, feasible and effective. As such, the risks of embracing simplified or hybrid forms of accounting and reporting for heritage should be more seriously assessed. While reporting on heritage is important, it is fundamental to keep it distinct from reporting on government’s regular operations, in order to appreciate its specific value, nature and features. Originality/value Looking at European national standards for heritage, the IPSASB’s proposals, and the reactions to the latter by relevant stakeholders, the paper provides a pluralistic view on the positions and experiences about heritage, contributing to the debate on the convergence between private and public sector accounting standards.
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KUEBLER, DANIEL. "Understanding the Recent Expansion of Swiss Family Policy: An Idea-Centred Approach." Journal of Social Policy 36, no. 2 (2007): 217–37. http://dx.doi.org/10.1017/s0047279406000572.
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Conventional theoretical models of the welfare state have difficulties in accounting for the recent expansion of family policies in mature welfare states. This article uses an idea-centred approach, the Advocacy Coalition Framework (ACF), to understand recent family policy change in Switzerland. In a review of conflicts over the introduction of paid maternity leave as well as child day care during the 1990s, two competing advocacy coalitions were identified. The first coalition aimed at restricting government programmes to the prevention of poverty of families, whereas the second advocated the inclusion of measures for the promotion of gender equality. Towards the end of the 1990s, some members of the first advocacy coalition revised their policy core beliefs and changed coalitions, as a consequence of cognitive framing strategies pursued by gender equality advocates. This led to a power shift within the family policy subsystem, resulting in major change of government programmes at all state levels. It is concluded that, on the basis of the ACF, family policy expansion can be coherently traced back to value orientations and cognitive processes.
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Leonardy, Ronald. "Criminal Responsibility of Public Accountant to Tax Crime." Global Legal Review 2, no. 2 (2022): 109. http://dx.doi.org/10.19166/glr.v2i2.5179.
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Criminal Responsibility of Public Accountant regarding to the Law Number 5 of 2011 based on malicious to benefiting own self or specific party unlawfully. Meanwhile regarding to General Provisions and Tax Procedures (KUP) criminal responsibility of Public Accountant based on subjective fault in form of negligence or deliberately which cause losses to the revenues of the state. The difference base of criminal responsibility rise conflict against law enforcement of tax crime resulting Public Accountant become free or burdened with criminal responsibility. Through normative law research, the problem assessed to discover the ideal regulation for criminal responsibility of Public Accountant on tax crime with taking attention aspects of justice, benefit, and legal certainty. The research which performed with regulations approach conclude that objective fault is become ideal base of criminal responsibility for Public Accountant which having own characteristic profession. Objective fault is not determined by inner connection between the man with his act, but have firm and clear measurement. Beside that, jointly responsibility also can be combination factor for criminal responsibility base of Public Accountant on tax crime. With jointly responsibility make Public Accountant have opportunity to participate in recover losses to revenues of the state caused by tax crime. Thus, the revenues of the states which become main objectives will more guaranteed.
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Kim, Sang Ho, and Yohan An. "The effect of environmental factors on accounting systems: a comparison between South Korea and Australia." Journal of Accounting, Business and Finance Research 17, no. 1 (2023): 22–30. http://dx.doi.org/10.55217/102.v17i1.689.
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As globalization of the business environment increases, cross-national accounting differences have been the main focus of international accounting research. Specifically, the relationship between accounting and environmental factors has been the subject of many debates over the last decade. In comparative studies of accounting history, culture and practices, researchers have become increasingly aware of the importance of environmental factors in shaping a country's accounting system. This study explores whether environmental factors influence accounting systems by comparing South Korea and Australia. Although both South Korea and Australia were colonies, they had different cultural backgrounds and different legal/judicial systems. Australia's accounting standards-setting process is based on business practices and is relatively open to public opinion, while Korea's accounting standards tend to be enforced by the government and harmonized to tax law. Many prior studies suggest that environmental factors can be a valuable tool in explaining and understanding differences in the way in which accounting operates in countries with different environments. Based on environmental factors, this study found that cultural factors and institutional structures have a significant influence on the development of accounting systems and cause their differences. This study is expected to provide a systematic framework for differences in the development of accounting systems by analyzing the effects of environmental factors on accounting systems.
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Nemitz, Jan Christoph. "The Law of Sentencing in International Criminal Law: The Purposes of Sentencing and the Applicable Method for the Determination of the Sentence." Yearbook of International Humanitarian Law 4 (December 2001): 87–127. http://dx.doi.org/10.1017/s1389135900000830.
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‘Sentencing is an art and not a science’. This statement of Lord Lane expresses, with all due respect, what sentencing should not be. Although it cannot be denied that the process of determining a sentence is far from being a mathematical exercise, the result of which can be verified or falsified by reference to some unquestionable law of nature, both the legislator and the judiciary must strive for the development of a law of sentencing which is based on a comprehensive set of statutory provisions. The very term ‘lawof sentencing’ indicates that the meting out of a sentence is more than the exercise of a skill that only judges are vested with. The use of the term ‘art’, conversely, to describe sentencing gives the impression that the act of sentencing is beyond objective understanding and control. When we speak of art, we acknowledge that while views on the outcome can be manifold, objective criteria for a ‘correct’ assessment are few: there's no accounting for taste. This is unacceptable when looking at the significance of the law of sentencing for the pursuit of various sentencing purposes. To base the determination of the sentence on legal grounds enhances the review possibilities with regard to sentencing judgments. This contributes to an even sentencing practice, which in turn leads to just and comprehensible sentencing judgments. Such a practice is necessary in order to achieve public acceptance of the criminal justice system in general and of sentencing verdicts in particular. Such acceptance is imperative for the achievement of several sentencing purposes, especially that of affirmative (or positive) general prevention.
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Cardillo, Eleonora, and Maria Cristina Longo. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience." Sustainability 12, no. 9 (2020): 3675. http://dx.doi.org/10.3390/su12093675.
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The paper is a country-specific study that explores the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities. In particular, the purpose of this research is to propose a set of features and criteria to evaluate the contribution of accounting documents to the pursuit, development and strengthening of social sustainability. As part of traditional accounting systems, social reporting is essential to support policy makers’ decisions in promoting social sustainability and in evaluating the effects of their choices within the institution and externally towards citizens and various stakeholders. To this end, we present a leading case study of a medium-sized Italian local authority’s accounting system in which the contributions and limits of managerial tools to social reporting are analyzed. The case study allows us to have a deeper understanding of social reporting and to get insights about issues that matter to social sustainability assessment in public administration. Since the reporting tools comply with international accounting standards, the case study offers interesting food for thought in the international debate on the assessment of sustainability in public organizations. The results identify the areas of complementarity and critical issues between social reporting and traditional accounting systems. Therefore, they enhance our knowledge about the role of public accounting system in supporting sustainable territorial development policies and programs through managerial tools’ adoption.
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Milosavljevic, Boris. "Italy in the writings of Slobodan Jovanovic." Balcanica, no. 53 (2022): 141–66. http://dx.doi.org/10.2298/balc2253141m.
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Slobodan Jovanovic made frequent stays in Italy since his earliest childhood, which contributed to his thorough and comprehensive understanding of Italian history, politics, science, culture and arts. His father, Vladimir Jovanovic, maintained close contact with Mazzini, whose liberal nationalism he embraced and followed. Some of their closest family members resided in Rome during the First World War, because Vladimir Jovanovic?s sonin-law, Mihailo Ristic, served as Serbia?s minister to Italy (1914-17). For about half a century Slobodan Jovanovic was an interpreter of Italian political history, of its influence on Serbian and Yugoslav history, and of the work of Italian statesmen and theorists, notably Machiavelli. In the 1930s he taught a doctoral course on Italian public law and corporate system. After the Second World War he lived in exile in London. Some of the works he published there showed that some solutions in the constitution of socialist Yugoslavia, presented as an original invention, had already existed in interwar Italian corporate law.
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Saberi, Hasan, Mansour Garkaz, Ali Khozein, and Alireza Maetoofi. "Explaining the Structural Changes in Audit Firms, Maintaining a Professional Ethics Approach, and Quality Control in Auditing." Business, Marketing, and Finance Open 1, no. 4 (2024): 86–95. https://doi.org/10.61838/bmfopen.1.4.9.
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The aim of this study is to explain the structural changes in audit firms, maintain a professional ethics approach, and ensure quality control in auditing. This study is applied in terms of its objective and descriptive-survey in terms of its methodology. The qualitative population of the study consists of certified public accountants in the country. For interviews, only individuals with adequate knowledge, experience, and understanding of the topic were selected. A total of 11 experts with sufficient education and experience related to the subject were interviewed. In the quantitative section, the components obtained from the interviews with experts were categorized into a questionnaire and subsequently sent to the statistical population of certified public accountants. A total of 342 respondents completed the questionnaires used for data collection in this study. In the open coding stage, 138 initial concepts were identified. The results of structural equation modeling analysis showed that standardizing the structure of audit firms, environmental legal requirements, unified organizational structures, auditor appointments and rewards, and technical and developmental advancements positively and significantly influence the operational policies of audit firms, the skills and expertise of their members, and the needs and demands of their structure. To bring about changes in audit firms, it is necessary to adopt policies and regulations that consider professional, organizational, and ethical principles. Accordingly, policymakers and law developers are advised to prioritize behavioral and ethical standards in efforts to reform audit firms and to involve experienced and specialized auditors in this process.
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,, Murtanto, and Aufa Kemala. "PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK." Media Riset Akuntansi, Auditing dan Informasi 13, no. 1 (2017): 59. http://dx.doi.org/10.25105/mraai.v13i1.1737.
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<p>The objective of research is to analyze further about understanding framework for<br />the preparation and presentation of financial statements by public accountant.<br />The method used in this research is explanatory method. This study takes 30<br />public account offices as a sample. The sampling technique in this research is the<br />random method. The instrument that used is descriptive statistics and test of<br />differences by independent sample test. Independent variable is conceptual<br />framework and dependent variable understands of public accountant. In this<br />research, the writer use SPSS 11.5 with a significance level of 5%.<br />The results show that there is a difference understanding level between senior<br />public accountant and junior public accountant.<br />Keyword: framework for the preparation and presentation of financial statement,<br />understanding.</p>
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Zhang, Hui, Li Zhang, Yanjun Liu, and Lele Zhang. "Understanding Travel Mode Choice Behavior: Influencing Factors Analysis and Prediction with Machine Learning Method." Sustainability 15, no. 14 (2023): 11414. http://dx.doi.org/10.3390/su151411414.
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Building a multimode transportation system could effectively reduce traffic congestion and improve travel quality. In many cities, use of public transport and green travel modes is encouraged in order to reduce the emission of greenhouse gas. With the development of the economy and society, travelers’ behaviors become complex. Analyzing the travel mode choices of urban residents is conducive to constructing an effective multimode transportation system. In this paper, we propose a statistical analysis framework to study travelers’ behavior with a large amount of survey data. Then, a stacking machine learning method considering travelers’ behavior is introduced. The results show that electric bikes play a dominant role in Jinan city and age is an important factor impacting travel mode choice. Travelers’ income could impact travel mode choice and rich people prefer to use private cars. Private cars and electric bikes are two main travel modes for commuting, accounting for 30% and 35%, respectively. Moreover, the proposed stacking method achieved 0.83 accuracy, outperforming the traditional multinomial logit (MNL) mode and nine other machine learning methods.