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Articles de revues sur le sujet « Accounting practice »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 25 juillet 2025

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1

Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative acc

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Tunde, OMOTEHINSE, A. O. Enofe, and EWENIFA Segun Adekunle. "Recent Development in Accounting Education and Accounting Practice." Cognizance Journal of Multidisciplinary Studies 3, no. 9 (2023): 107–25. http://dx.doi.org/10.47760/cognizance.2023.v03i09.007.

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The objective of the study is to review the recent development in Accounting education and Accounting practice. The qualitative and library research was employed for the study. The study found that it has been found that the current accounting courses offered by several Nigerian universities are insufficient in meeting the labor market needs. Also found further that there is a significant disparity exists between employers and educators regarding the importance of graduate skills. It is therefore concluded that there should be a stronger relationship and collaboration among accounting practiti

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OMOTEHINSE, Tunde, Enofe A.O., and Segun Adekunle EWENIFA. "Recent Development in Accounting Education and Accounting Practice." Cognizance Journal of Multidisciplinary Studies (CJMS) 3, no. 9 (2023): 107–25. https://doi.org/10.47760/cognizance.2023.v03i09.007.

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The objective of the study is to review the recent development in Accounting education and Accounting practice. The qualitative and library research was employed for the study. The study found that it has been found that the current accounting courses offered by several Nigerian universities are insufficient in meeting the labor market needs. Also found further that there is a significant disparity exists between employers and educators regarding the importance of graduate skills. It is therefore concluded that there should be a stronger relationship and collaboration among accounting practiti

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

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

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Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering b

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Major, Maria, and Stewart Clegg. "Accounting as Practice." Sociedade, Contabilidade e Gestão 14, no. 4 (2020): 109–19. http://dx.doi.org/10.21446/scg_ufrj.v14i4.31347.

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Neste paper procuramos debater alguns dos problemas que afetam a pesquisa positivista em contabilidade, e como a adoção da teoria organizacional baseada em métodos qualitativos pode frutiferamente contribuir para o avanço da pesquisa nesta área. Para este fim nos baseamos em pesquisas que conduzimos em hospitais públicos Portugueses para discutir como a incorporação de questões de poder, empreendedorismo institucional, hibridização, lógicas institucionais e trabalho institucional em trabalhos de contabilidade incentivam explicações mais profundas da prática contábil.

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a

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Mohammad Nazrul, Islam, and Islam Muhammad Zahirul. "Intellectual Capital Accounting and Contemporary Accounting Practice." DIU Journal of Business and Entrepreneurship 2, no. 02 (2007): 56–65. http://dx.doi.org/10.36481/diujbe.v02i2.amkz2w85.

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The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far- reaching debate. Intellectual capital disclosures are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. It is an effort to progress the project of accounting for intellectual capital and to suggest the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accou

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Islam, Muhammad Zahirul, and Mohammad Nazrul Islam. "Intellectual Capital Accounting and Contemporary Accounting Practice." DIU Journal of Business and Economics 2, no. 2 (2024): 55–65. https://doi.org/10.5281/zenodo.14059215.

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The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far- reaching debate. Intellectual capital disclosures are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. It is an effort to progress the project of accounting for intellectual capital and to suggest the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accou

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Hopwood, Anthony G. "Understanding financial accounting practice." Accounting, Organizations and Society 25, no. 8 (2000): 763–66. http://dx.doi.org/10.1016/s0361-3682(00)00021-0.

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Ahrens, Thomas, and Christopher S. Chapman. "Management accounting as practice." Accounting, Organizations and Society 32, no. 1-2 (2007): 1–27. http://dx.doi.org/10.1016/j.aos.2006.09.013.

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Georg, Susse, and Lise Justesen. "Counting to zero: accounting for a green building." Accounting, Auditing & Accountability Journal 30, no. 5 (2017): 1065–81. http://dx.doi.org/10.1108/aaaj-04-2013-1320.

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Purpose The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a productive organizing device in organizational contexts. Energy accounting is considered as performative in organizational practices rather than as a representation of resource use. Design/methodology/approach This paper is based on a longitudinal case study of the design phase in a construction project. Data collection entailed observational and document studies as well as interviews with those involved in the de

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Nagdee, Zafeer. "Accounting bases of theory: Why they matter." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 167–74. http://dx.doi.org/10.22495/rcgv6i4c1art8.

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It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development

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Rahman, Asheq, Hector Perera, and Siva Ganesh. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics." Abacus 38, no. 1 (2002): 46–77. http://dx.doi.org/10.1111/1467-6281.00097.

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Steele, M., M. Davis, and M. Kloss. "Foreign exchange differences: Accounting practice vs accounting principles." Investment Analysts Journal 14, no. 26 (1985): 49–57. http://dx.doi.org/10.1080/10293523.1985.11082241.

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Alomi, Yousef Ahmed, Ghadeer Zayed Aljumah, Nasser Rashid Alohlie, et al. "Accounting and Financial in Pharmacy Practice: Accounting Cycle." International Journal of Pharmacology and Clinical Sciences 12, no. 1 (2023): 3–13. http://dx.doi.org/10.5530/ijpcs.2023.12.2.

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Alomi, Yousef Ahmed, Ghadeer Zayed Aljumah, Nasser Rashid Alohlie, et al. "Accounting and Financial in Pharmacy Practice: Managerial Accounting." International Journal of Pharmacology and Clinical Sciences 12, no. 2 (2023): 56–66. http://dx.doi.org/10.5530/ijpcs.2023.12.8.

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Cahyaningtyas, Fadilla. "DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES." Journal of Innovation in Business and Economics 1, no. 02 (2017): 59. http://dx.doi.org/10.22219/jibe.v1i02.3568.

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This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into

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Cahyaningtyas, Fadilla. "DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES." Journal of Innovation in Business and Economics 1, no. 02 (2017): 59. http://dx.doi.org/10.22219/jibe.vol1.no02.11-22.

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This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into

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Cahyaningtyas, Fadilla. "DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES." Journal of Innovation in Business and Economics 1, no. 02 (2017): 59. http://dx.doi.org/10.22219/jibe.vol1.no02.59-70.

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This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into

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Conteh, Abdul, and Lamin Kaira. "Effects of Financial Accounting Theories on Accounting Practice in Sierra Leone." Formosa Journal of Multidisciplinary Research 3, no. 2 (2024): 133–52. http://dx.doi.org/10.55927/fjmr.v3i2.8090.

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The article acknowledges the current practice of accounting, standard-setting process, contributes significantly in developing accounting principles than academic research, and principles of accounting are not entirely the product of academic study. A crucial academic concern is therefore how theory of accounting and research contribute to developed accounting principles. The paper discusses normative and descriptive (contemporary positivistic). Data were mainly collected mainly from primary source through questionnaire were issue to participants of 70 Accountant staff of Ministry of Finance a

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Patel, Alpesh T. "Responsibility Accounting: A Study in Theory and Practice." Indian Journal of Applied Research 3, no. 3 (2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.

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M. Reyroso, Joseph Alfred, Venus C. Ibarra, and Cynthia J. Reyroso. "COSTING, PLANNING AND CONTROL, AND STRATEGIC MANAGEMENT ACCOUNTING PRACTICES OF SMEs: EVIDENCE IN THE PHILIPPINES." Corporate Sustainable Management Journal 1, no. 1 (2023): 06–10. http://dx.doi.org/10.26480/csmj.01.2023.06.10.

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Business organizations face new challenges in the competitive global environment, management accounting is adopted to deploy techniques for achieving efficient operations that deal with competitive advantage. Utilizing different tools and approaches, management accounting generates various financial and non-financial data to support the information needs of organization in the different areas of business. The objective of this study is to determine the extent on how SMEs in the Philippines practice the three major areas of management accounting namely, costing, planning and control, and strate

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Thalib, Mohamad. "REFLECTION OF NON-MATERIAL VALUES BEHIND TAKJIL ACCOUNTING PRACTICES: A STUDY OF ISLAMIC ETHNOMETHODOLOGY." Brainy: Jurnal Riset Mahasiswa 4, no. 2 (2023): 142–55. http://dx.doi.org/10.23969/brainy.v4i2.78.

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This research departs from the problem of the rise of accounting studies that focus on the corporate realm and ignore non-material values in it. This study aims to reveal the non-material values behind takjil accounting practices. This research uses the Islamic paradigm. The researcher chose this paradigm because the Islamic paradigm recognizes that accounting consists of material and non-material elements. The approach used in this study is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study s

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Ezzamel, Mahmoud, and Keith Robson. "Accounting in Time: Organizational Time-reckoning and Accounting Practice." Critical Perspectives on Accounting 6, no. 2 (1995): 149–70. http://dx.doi.org/10.1006/cpac.1995.1015.

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Sampson, Cathy, and Paul Atkinson. "Accounting for discovery." Narrative Inquiry 21, no. 1 (2011): 88–108. http://dx.doi.org/10.1075/ni.21.1.05sam.

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The paper presents an analysis of genetic scientists’ accounts of a 1992 scientific breakthrough. Members of the research team were interviewed in the course of a wider study of the history of the discovery and its implications for clinical practice. The isolation of the genetic basis for myotonic dystrophy was an important milestone in the development of contemporary genetic medicine and a significant event in the lives and careers of the scientists involved. Despite the significance of some key publications on scientists’ discovery accounts, the paper argues that there has been a neglect of

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Walińska, Ewa. "Accounting Policy – Theory and Practice." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 193–205. http://dx.doi.org/10.18276/frfu.2016.2.80/2-21.

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Wilson, R. A., and A. Sangster. "The automation of accounting practice." Journal of Information Technology 7, no. 2 (1992): 65–75. http://dx.doi.org/10.1057/jit.1992.11.

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Frain, Pamela A. "Successfully developing your accounting practice." British Accounting Review 20, no. 1 (1988): 97. http://dx.doi.org/10.1016/0890-8389(88)90129-1.

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Wilson, R. A., and A. Sangster. "The Automation of Accounting Practice." Journal of Information Technology 7, no. 2 (1992): 65–75. http://dx.doi.org/10.1177/026839629200700202.

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This article examines the use of computer technology by the UK accounting profession. The first part of the paper examines the nature of the accounting environment and identifies a number of reasons why accounting automation should be an issue of general concern. A particular accounting task, auditing, is examined in detail to illustrate some of the factors affecting accounting automation. The second part of the paper reports the findings of an empirical examination of computerization amongst a number of different accounting groups with different working environments. Practitioners’ views on s

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Isaev, Fakhriddin Ikromovich. "Tax Accounting: Theory and Practice." International Journal of Multicultural and Multireligious Understanding 9, no. 12 (2022): 30. http://dx.doi.org/10.18415/ijmmu.v9i12.4297.

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This article is devoted to the consideration of the theoretical issues of tax accounting, which is considered a component of accounting. In addition, the article presents relevant conclusions and proposals on the formation of tax reports, which have been developed in reliance upon the research results.

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Breslavtseva, Nina Aleksandrovna, and Olga Fedorovna Sverchkova. "THEORY AND PRACTICE OF ACCOUNTING." Современная экономика проблемы и решения, no. 7 (2017): 100–107. http://dx.doi.org/10.17308/meps.2017.7/1676.

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Ketz, J. Edward. "Improving the practice of accounting." Journal of Corporate Accounting & Finance 12, no. 1 (2000): 79–81. http://dx.doi.org/10.1002/1097-0053(200011/12)12:1<79::aid-jcaf12>3.0.co;2-r.

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Jamal, Amnaa, and Harjit Singh. "EXAMINING FORENSIC ACCOUNTING'S ROLE IN SAFEGUARDING INDIAN BANKING INTEGRITY." Financial and credit activity problems of theory and practice 1, no. 60 (2025): 63–80. https://doi.org/10.55643/fcaptp.1.60.2025.4571.

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Economic sustainability is indispensable for achieving inclusive growth in the Indian banking sector. A sustainable, robust, and healthy banking system keeps a country rolling on its economic wheels. This research study highlights much-talked-about but less-understood aspects of forensic accounting in the Indian banking sector. It examines forensic accounting's impact on the performance of public and private sector banks. The perspectives of bank managers and officers working in the Delhi National Capital Region (NCR) are the primary focal points of this study. Furthermore, the research paper

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

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

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

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

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

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

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Sriyono, Mohamad Irhas Effendi, and Afni Sirait. "The Practice Of Strategic Management Accounting In Public Sector Indonesia." Jurnal Akuntansi 28, no. 1 (2024): 21–39. http://dx.doi.org/10.24912/ja.v28i1.1675.

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Market orientation, cost leadership strategies, strategic management accounting practices, competitor accounting, and customer accounting of village-owned enterprises in Indonesia were the focus of this study's effort to identify empirical evidence of a causal link between them. Village-owned businesses in Indonesia and the role manager of those businesses are the subjects of this quantitative study. Applying SMA practice-competitor Accounting and SMA practice-customer Accounting in supported Village Owned Enterprises in Indonesia is positively impacted by market orientation and cost leadershi

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Rahaman, Mohammad Mizenur, Adiba Rahman Bushra Chowdhury, Shamima Akter, and Md Zillur Rahman. "Accountant Perceptions and Attitudes Towards the Social Accounting Practices in Bangladesh." International Journal of Corporate Finance and Accounting 10, no. 1 (2023): 1–19. http://dx.doi.org/10.4018/ijcfa.319709.

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This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their r

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Madubuko Cyril, Prof Ubesie, Uchenna Augustine Chime, and Abraham Chidi Chineke. "Effect of Information and Communication Technology (ICT) on Accounting Practice in Nigeria." INTERNATIONAL JOURNAL OF MARKETING AND COMMUNICATION STUDIES 6, no. 2 (2023): 1–16. http://dx.doi.org/10.56201/ijmcs.v6.no2.2022.pg1.16.

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This study examined the effect of information and communication technology (ICT) on accounting practice in Nigeria. The specific objectives of the study are to ascertain the effect of information and communication technology (ICT) on efficiency of accounting practices in Nigeria and to determine whether the application of ICT ensure timely delivery of accounting practices. This study also went through the application of Information and Communication Technology (ICT) in efficiency and speeding up of accounting practice in Nigeria and how this has ensure efficient delivery of accounting works. S

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Kamil, Islamiah. "KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ)." Jurnal Profita 11, no. 1 (2018): 053. http://dx.doi.org/10.22441/profita.2018.v11.01.004.

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This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression

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Kamil, Islamiah. "KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ)." Jurnal Profita 11, no. 1 (2018): 053. http://dx.doi.org/10.22441/profita.v11.01.004.

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This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression

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Thalib, Mohamad Anwar. "Mosque capital accounting practices: A local wisdom perspective of Indonesia." JIFA (Journal of Islamic Finance and Accounting) 6, no. 1 (2023): 21–33. http://dx.doi.org/10.22515/jifa.v6i1.6253.

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This research departs from the problem of adopting and implementing capital accounting that was born from modernity, which impacts the increasingly marginalized local cultural values of capital accounting practices. In addition, studies on capital accounting based on local wisdom in the context of places of worship (mosques) are rare. This study aims to reveal the local cultural values behind the practice of mosque capital accounting in Gorontalo Indonesia. This study uses an Islamic paradigm with an Islamic ethnomethodological approach. There are five data analysis stages: analysis of charity

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Moore, David R. J., and Ken McPhail. "Strong structuration and carbon accounting." Accounting, Auditing & Accountability Journal 29, no. 7 (2016): 1204–33. http://dx.doi.org/10.1108/aaaj-08-2015-2203.

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Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external structures as conditions of action, that is, what was the nature of active agency within a field of position-practice relations that led to the development of these frameworks. Design/methodology/approach A case study was undertaken drawing upon interviews that were undertaken between 2008 and 2011 at

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Singleton-Green, Brian. "Discussion of “articulating accounting principles." Journal of Applied Accounting Research 17, no. 2 (2016): 136–38. http://dx.doi.org/10.1108/jaar-03-2016-0028.

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Purpose – The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by embodiment’”. Design/methodology/approach – The paper draws on the author’s experience of 13-years working at ICAEW trying to improve relations between the worlds of accounting practice and accounting research. Findings – The paper argues that classical accounting theory became discredited because it was too detached from the world of practice and in fact seriously misunderstood it, and that accounting rese

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Islam, Serajul, Md Shahidul Islam, Md Rizwan Hassan, et al. "Evaluating the success of green accounting practices in the banking sector of Bangladesh." International Journal of Applied Economics, Finance and Accounting 17, no. 2 (2023): 497–508. http://dx.doi.org/10.33094/ijaefa.v17i2.1215.

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Green accounting has recently become more popular among Bangladeshi banks in order to reduce environmental damage and maintain ecological balance. Therefore, the main objective of this study is to evaluate the success of green accounting adoption by commercial banks in Bangladesh. Data were collected from Bangladeshi banks and subsequently analyzed using the Structure Equation Model (SEM), Spearman rho correlation, one-sample Wilcoxon signed rank test, Mann-Whitney test and Kruskal-Wallis test to examine factors influencing the present green accounting practice and performance of banks. The st

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Syam, Muh Ardiansyah, Syahril Djaddang, Adam Adam, Endang Etty Merawati, and Mohammad Roziq. "Carbon Accounting: Its Implications on Accounting Practices and Corporate Sustainability Reports." International Journal of Economics and Financial Issues 14, no. 4 (2024): 178–87. http://dx.doi.org/10.32479/ijefi.16333.

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Carbon Accounting is a new accounting paradigm on ecological-based economic transactions. It is also known as carbon cost management. The issues regarding carbon cost management will have implications for other strategic issues related to management accounting. The concept and application of Carbon Accounting will also have broad implications for the professions and strategic issues of carbon management accounting. This study focuses on the implication of carbon accounting on accounting practices and corporate sustainability reports. The literature reviews and qualitative analyses were conduct

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Lehenchuk, Serhii, Iryna Zhyhlei, and Olena Syvak. "Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis." Accounting and Financial Control 3, no. 1 (2020): 11–22. http://dx.doi.org/10.21511/afc.03(1).2020.02.

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This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence

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Rajeevan, Shanmugavel. "Accounting: the teaching, the practice and what is missing." Vilakshan - XIMB Journal of Management 17, no. 1/2 (2020): 15–37. http://dx.doi.org/10.1108/xjm-06-2020-0001.

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Purpose This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of the practical world. Design/methodology/approach A total of 500 questionnaires were circulated among four stakeholders (academics, accounting students, accountants in business and accountants in practice) and received an overall usable response rate of 27%. Findings It was found that to reflect the current accounting practices, accounting students should be exposed to accounting specific experiential learning an

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Shaker, Ameer Saheb. "Analyzing the relationship between accounting conservatism and profit management and its impact on promoting sustainable development: An applied study for a sample of Iraqi commercial banks listed in the Iraq Stock Exchange." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 02 (2022): 465–77. http://dx.doi.org/10.37648/ijrssh.v12i02.031.

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This study aims to test the extent to which Iraqi banks practice accounting conservatism, and measure their profit management practices, in addition to testing the relationship between accounting conservatism and profit management, by applying to a sample of 15 banks that constitute about 80% of the total Iraqi private banks listed in the Iraq Stock Exchange. For the years 2014 and 2015. The model (miller) was relied on to measure profit management practices, and the book value to market value model was used to measure the accounting conservatism. A set of statistical methods were used to anal

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