Relevant bibliographies by topics / Accounting Control System

Academic literature on the topic 'Accounting Control System'

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Published: 4 June 2021
Last updated: 20 February 2023

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Journal articles on the topic "Accounting Control System"

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

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A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.NCC JournalVol. 3, No. 1, 2018, Page: 153-166
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Sari, Indah Permata. "INTERNAL CONTROL IN SALES ACCOUNTING SYSTEM." Inovasi 9, no. 2 (December 1, 2022): 74. http://dx.doi.org/10.32493/inovasi.v9i2.p74-80.26380.

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The importance of internal control in sales recording activities has become a business necessity. Therefore, building an accounting system is a necessity that companies need to build adequate recording facilities, so that company finances are under control. In addition, the internal control system in sales can assist companies in making decisions for business development and improvements. This study aims to describe how the implementation of the company's internal control relates to sales through the accounting system. This study used a qualitative approach with descriptive analysis. The research was conducted at automotive companies in Jakarta. As for the correspondents in this study are those who directly use the sales accounting system. The results of the study suggest that the sales accounting system can be an internal control tool for leaders in seeing the actual level of sales and profits. In addition, the accounting system provides accurate information regarding the company's financial position, thereby helping top management to make decisions/make policies.Keywords: Sales, Accounting-Based Recording System, Internal Control, Automotive
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Миславская, Н., and N. Mislavskaya. "Social Accounting Control." Auditor 5, no. 2 (March 4, 2019): 28–32. http://dx.doi.org/10.12737/article_5c6cfece4e0f57.90216256.

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Th e article is devoted to the problems of social control in accounting. Based on the ethical principles of scientifi c activity, the current state of the national accounting system is analyzed, problems associated with the fundamental possibility of conducting basic research in accounting are identifi ed.
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Wilner, Neil A. "The Financial Accounting System Viewed as a Control System." American Journal of Business 3, no. 1 (April 22, 1988): 42–46. http://dx.doi.org/10.1108/19355181198800007.

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전흥주 and 박정대. "Introduction of Internal Accounting Control System & Conservatism of Accounting Information." Tax Accounting Research ll, no. 28 (June 2011): 115–36. http://dx.doi.org/10.35349/tar.2011..28.006.

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Lan, Yulin, and Yueting Tang. "Application of Computer Accounting System in Internal Control of Enterprise Accounting." Journal of Physics: Conference Series 1693 (December 2020): 012007. http://dx.doi.org/10.1088/1742-6596/1693/1/012007.

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Bibuljica, Husnija. "CONTROL AND MAINTENANCE OF THE ACCOUNTING SYSTEMS." Knowledge International Journal 28, no. 1 (December 10, 2018): 153–57. http://dx.doi.org/10.35120/kij2801153b.

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One of the tasks of business entity is building and creating the information system, because in today's business environment is more than ever necessary to make proper and good quality business decisions. If we were a business decision and as efficiently as it is necessary that a business entity you easy distribution of your information in several parts. Therefore, this paper will therefore be focused on the concept of accounting information system as a part of total complex information systems. Upon the basis of the focus will continue to be words on the complexity of accounting system and also the mains functions of their management or managing business information within the system. While in the last part will be discussed in relation to maintain and control of one accounting information system because the system itself requires appropriate controls with adequate maintenance.
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Мorozova, N. G., and Zh M. Korzovatykh. "Trajectories of an accountant professionʼs transformation in conditions of digitalization." E-Management 5, no. 1 (May 1, 2022): 93–100. http://dx.doi.org/10.26425/2658-3445-2022-5-1-93-100.

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The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.
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Sytova, S. N., A. P. Dunets, A. N. Kavalenka, and S. V. Charapitsa. "Information system for nuclear material accounting and control." Doklady BGUIR 19, no. 4 (July 1, 2021): 94–102. http://dx.doi.org/10.35596/1729-7648-2021-19-4-94-102.

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A brief description of information system for nuclear material accounting developed for the national regulator in the field of nuclear and radiation safety - the Department for Nuclear and Radiation Safety of the Ministry of Emergency Situations of the Republic of Belarus (Gosatomnadzor) is given. The information system is a part of the Intellectual information system of a Gosatomnadzor employee to ensure control (supervision) in the field of nuclear and radiation safety. It is developed on the basis of free software. The system has been implemented in Gosatomnadzor and at present in the Republic of Belarus all nuclear material accounting with reporting to the IAEA is carried out with its help. The system, in full compliance with the IAEA requirements, provides automatic generation with all the necessary calculations based on the input data of the following reporting documents: physical inventory listing, inventory change report, material balance report, textual report, General Ledger. All reports are fully consistent each with other. An efficient mechanism has been developed for importing and exporting data from / to the system according to formats of fixed and labelled Code 10 required by the IAEA. All logs of the system describing reports contain a field “IAEA approved” (yes / no). If it set to “yes”, they are closed for editing and correction. A special tool has been developed for making adjustments to these documents in accordance with the IAEA rules. The system contains fully completed reference books (small journals referenced by all major journals in the database) with the necessary reference data in accordance with Code 10. The information system meets all the IAEA requirements for such systems of national regulators in the field of accounting, control and supervision of nuclear material. It can be easily translated into other languages and adapted for the needs of accounting and control of nuclear material in operating organizations.
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Khoruzhiy, Liudmila, and Anastasiya Romanova. "Control in the inter-organizational management accounting system." E3S Web of Conferences 222 (2020): 01008. http://dx.doi.org/10.1051/e3sconf/202022201008.

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This article discusses the main concepts of the inter-organizational cooperation model, inter-organizational accounting and analytical system and the role of control in the management accounting system of partners. The main objective of the research is to build a management accounting model of enterprises at the inter-organizational level, which operates on the basis of self-organization and takes into account different levels of interaction of the enterprise. The management accounting model focuses on the role and place of control in the complex structure of relationships between enterprises and partners in the framework of inter-organizational management accounting. The control element is an important part of building a fundamentally new inter-organizational accounting and analytical system. This is due to the complexity of this structure, the presence of an unlimited number of subjects of inter-company relations and management levels. Establishing an effective control system will prevent a conflict of goals between partnership subjects, balance the interests of partners, and carry out coordinated adoption and implementation of decisions on the functioning and interaction in the network.
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Dissertations / Theses on the topic "Accounting Control System"

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Vichitlekarn, Sansakrit. "Control system choice, control system assessment, and substantive testing for fraud /." view abstract or download file of text, 2000. http://wwwlib.umi.com/cr/uoregon/fullcit?p9998024.

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Thesis (Ph. D.)--University of Oregon, 2000.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 54-55). Also available for download via the World Wide Web; free to University of Oregon users.
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Lewandowski, Debra A. "The internal control system and control programs : a reference guide /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA232249.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 2009.
Thesis Advisor(s): Eberling, Glenn. Second Reader: McCaffery, Jerry L. "June 1990." Description based on title screen as viewed on 19 October 2009. DTIC Identifier(s): management, internal control system, audits, command evaluation program, economy and efficiency reviews, theses, comptrollers, accounting. Author(s) subject terms: Internal control; internal control system; audits; reviews; command evaluation program, economy & efficiency reviews; inspection and investigative agencies. Includes bibliographical references (p. 85-87). Also available online.
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Moll, Jodie, and j. moll@griffith edu au. "Organisational Change and Accounting Control Systems at an Australian University A Longitudinal Case Study." Griffith University. School of Accounting and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030407.133112.

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This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.
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Moll, Jodie. "Organisational Change and Accounting Control Systems at an Australian University: A Longitudinal Case Study." Thesis, Griffith University, 2003. http://hdl.handle.net/10072/366986.

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This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Accounting and Finance
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Brander, Brown Jacqueline. "Relating organisational culture and accounting control system design : a contingency study in the hotel industry." Thesis, Oxford Brookes University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289139.

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Bellora, Lucia. "Accounting and innovation: evidence from external disclosure and internal management control systems." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119929.

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This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed. The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control. Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.
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Sundström, David, and Schoultz Axel von. "Vilken roll spelar ekonomen? : Redovisningsekonomers och controllers yrkesroller givet ett integrerat redovisningssystem och harmonisering av extern- och internredovisning." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139491.

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Bakgrund:  Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att dessa forskningsområden särskiljs i akademisk litteratur, medan extern- och internredovisning i praktiken, enligt vissa forskare, närmat sig varandra. Vad detta, sammantaget med utvecklingen av informationssystem, ger för möjligheter att utforma redovisningsekonomers och controllers yrkesroller har i tidigare studier lyfts fram som ett intressant forskningsområde. Syfte:  Syftet med denna studie är att öka förståelsen för hur redovisningsekonomers och controllers yrkesroller utvecklas och utformas i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Metod:  I studien tillämpas en kvalitativ metod där det empiriska materialet består av intervjuer inom en ekonomifunktion. Studien har genomförts som en fallstudie med longitudinella inslag. Slutsats och diskussion:  Studiens resultat visar tecken på en hybridisering av redovisningsekonomens och controllerns yrkesroller i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Dessa kontextuella förutsättningarna kan sägas ha möjliggjort denna hybridisering, men kan dock inte sägas vara de definitiva orsakerna till denna.
Background:  This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose:  The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method:  The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion:  Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.
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Wennblom, Gabriella. "Mapping management accounting and trust : an extended literature review." Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-26507.

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More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. Accordingly, the time seems opportune to conduct an extended and critical review of the legacies of this literature. More precisely, the aims of the study are to (i) analyze how MA and trust have been conceptualized and related to each other; (ii) identify weaknesses andknowledge gaps in the literature; and, (iii) based on these, suggest how the literature may be synthesized and developed in the future. In so doing, this thesis analyses 37 empirical studies focusing specifically on the association between MA and trust. Overall, two key findings emerge from the analysis. A first key finding is that the area can be characterized as fragmented. More specifically, many different terms are used to denote similar concepts, and vice versa. The literature is also characterized by different levels of analysis, and different, potentially conflicting research models. The literature is also underpinned by different theoretical perspectives, of which some have conflicting assumptions. The second key finding is that there are several knowledge gaps and weaknesses in th eliterature. For example, while a majority of studies shows that MA is a factor affecting trust, MA itself is oftentimes left unexplained. Also, many studies conceptualize trust from the perspective of only one party in a relationship, and the questions of how and why MA and trust (co)develops and emerges over time are largely unaddressed. Furthermore, while researchers have empirically studied both personal trust and system trust, respectively, no one has modelled how they may be interrelated. Based on these findings, a model is proposed which not only synthesizes the extant literature, but also indentifies new, potentially important associations between different MA and trust factors. The model—consisting of twelve propositions—also theorizes how these factors affect each other over time. The thesis concludes with a number of suggestions for how to develop this research area in the future.
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Pavésková, Ivana. "Vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193301.

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This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.
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De, La Cruz Marquez Michelle. "Management Control Systems in Not for Profit Organization." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10850.

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The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.
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Books on the topic "Accounting Control System"

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United States. Bureau of Alcohol, Tobacco, and Firearms. ATF internal control evaluation system. [Washington, D.C.?]: Dept. of the Treasury, Bureau of Alcohol, Tobacco, and Firearms, 1986.

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J, Wright Bruce. Designing & improving a cost management system. [New York, N.Y.]: American Management Association, 1991.

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American Institute of Certified Public Accountants. Quality Control Standards Task Force. Establishing and maintaining a system of quality control for a CPA firm's accounting and auditing practice. New York: American Institute of Certified Public Accountants, 2004.

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American Institute of Certified Public Accountants. Joint Task Force on Quality Control Standards. Guide for establishing and maintaining a system of quality control for a CPA firm's accounting and auditing practice. New York: American Institute of Certified Public Accountants, 1996.

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AAT qualifications and credit framework (QCF) AQ2013: Control accounts, journals and the banking system : Question bank. 2nd ed. London: BPP Learning Media Ltd., 2015.

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AAT qualifications and credit framework (QCF) AQ2013: Level 2 Certificate in Accounting : Control accounts, journals and the banking system. 2nd ed. London: BPP Learning Media, 2013.

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Activity-based cost management making it work: A manager's guide to implementing and sustaining an effective ABC system. Chicago: Irwin Professional Pub., 1996.

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Office, General Accounting. Internal control improvements in the Department of Agriculture's centralized payroll system (GAO/AFMD-85-39). Washington, D.C: U.S. General Accounting Office, 1985.

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Chhutiashvili, Lela. Environmental sustainability control system of economic entities. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1819036.

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The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders. The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities. It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.
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Unterstützung von Selbstorganisation durch das Controlling: Eine systemorientierte Untersuchung auf der Grundlage des Viable-System-Model. Frankfurt am Main: P. Lang, 1995.

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Book chapters on the topic "Accounting Control System"

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Park, Byung-In, and Oh-Kyu Kwon. "Networked Control System Design Accounting for Delay Information." In Computational and Information Science, 130–35. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30497-5_21.

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Kim, Boeb Kyun, Dong Un An, Seung Jong Chung, and Haeng Jin Jang. "Grid Accounting Information Gathering System with Access Control." In Web Technologies Research and Development - APWeb 2005, 845–50. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/978-3-540-31849-1_81.

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Presti, Claudia. "Performance Management as a Part of the Management Control System." In SIDREA Series in Accounting and Business Administration, 43–63. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-87082-9_3.

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Ivanova, Elena V., Vera V. Darinskaya, Lidia V. Andreeva, Nikolay Ya Golovetsky, and Elvira N. Borisova. "Modeling Accounting Information in the Internal Control System of Enterprises." In Frontier Information Technology and Systems Research in Cooperative Economics, 537–44. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57831-2_57.

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Georgiou, Yiannis, Thomas Cadeau, David Glesser, Danny Auble, Morris Jette, and Matthieu Hautreux. "Energy Accounting and Control with SLURM Resource and Job Management System." In Distributed Computing and Networking, 96–118. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-45249-9_7.

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Chzhen, Tan, Anna V. Nazarenko, Irina A. Kislaya, and Oksana V. Chukhrova. "Control in the Accounting System: The Experience of Russia and China." In Strategies and Trends in Organizational and Project Management, 632–37. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-94245-8_86.

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Lesnyak, V. V. "Adaptive Architecture of the Enterprise Accounting and Analytical System." In Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production, 297–306. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15577-3_29.

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Zhang, Yixi, Sixuan He, and Yiran Tao. "Research on Internal Control of Financial Accounting Information System Under ERP Environment." In Atlantis Highlights in Intelligent Systems, 1044–52. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-010-7_106.

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Matyáš, Ondřej H. "How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations." In New Trends in Finance and Accounting, 587–98. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_54.

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Ye, Zhenying, and Jingjian Hu. "Internal Control of Enterprise Computer Accounting Information System in the Age of Big Data." In Advances in Intelligent Systems and Computing, 315–21. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43309-3_44.

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Conference papers on the topic "Accounting Control System"

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

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Ren, Hui. "Internal Control of University's Accounting System." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1042.

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Nikitin, Е. L., and Y. M. Khajynau. "NUCLEAR MATERIAL ACCOUNTING AND CONTROL SYSTEM." In SAKHAROV READINGS 2022: ENVIRONMENTAL PROBLEMS OF THE XXI CENTURY. International Sakharov Environmental Institute of Belarusian State University, 2022. http://dx.doi.org/10.46646/sakh-2022-2-217-219.

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Sokolov, Andrei Yurevich, Tatyana Vasilevna Elsukova, and Tatyana Anatolyevna Snetkova. "Developing budgeting and control in throughput accounting system." In Proceedings of the International conference "Economy in the modern world" (ICEMW 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icemw-18.2018.56.

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Qi, Huanhuan, Zhe Chen, Haixiang Li, and Xiaoli Liu. "Cloud Computing Improves Accounting Computerization Information System." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3473714.3473854.

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Yingwei, Li, and Mao Jiuzhi. "The research of computerized accounting system of internal control." In 2011 IEEE 3rd International Conference on Communication Software and Networks (ICCSN). IEEE, 2011. http://dx.doi.org/10.1109/iccsn.2011.6013834.

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ChangHe Liu, Ling Wei, Rui Xu, and Jinlin Jia. "Design of the financial accounting management system for universities." In 2012 International Conference on Measurement, Information and Control (MIC). IEEE, 2012. http://dx.doi.org/10.1109/mic.2012.6273262.

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Go, Younghwan, Jongil Won, Denis Foo Kune, EunYoung Jeong, Yongdae Kim, and KyoungSoo Park. "Gaining Control of Cellular Traffic Accounting by Spurious TCP Retransmission." In Network and Distributed System Security Symposium. Reston, VA: Internet Society, 2014. http://dx.doi.org/10.14722/ndss.2014.23118.

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Yuhong Guan. "A study on the Internal Control of accounting information system." In 2010 International Conference On Computer and Communication Technologies in Agriculture Engineering (CCTAE). IEEE, 2010. http://dx.doi.org/10.1109/cctae.2010.5544754.

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Liu, Biao. "Internal Control of Accounting Information System based on Network Environment." In 2nd International Conference on Electronics, Network and Computer Engineering (ICENCE 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icence-16.2016.166.

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Reports on the topic "Accounting Control System"

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

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Gaponenko, Artiom, and Andrey Golovin. Electronic magazine with rating system of an estimation of individual and collective work of students. Science and Innovation Center Publishing House, October 2017. http://dx.doi.org/10.12731/er0043.06102017.

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«The electronic magazine with rating system of an estimation of individual and collective work of students» (EM) is developed in document Microsoft Excel with use of macros. EM allows to automate all the calculated operations connected with estimation of amount scored by students in each form of the current control. EM provides automatic calculation of rating of the student with reflection of a maximum quantity of the points received in given educational group. The rating equal to “1” is assigned to the student who has got a maximum quantity of points for the certain date. For the other students the share of their points in this maximum size is indicated. The choice of an estimation is made in an alphabetic format according to requirements of the European translation system of test units for the international recognition of results of educational outcomes (ECTS - European Credit Transfer System), by use of a corresponding scale of an estimation. The list of students is placed on the first page of magazine and automatically displayed on all subsequent pages. For each page of magazine the optimal size of document printing is set with automatic enter of current date and time. Owing to accounting rate of complexity of task EM is the universal technical tool which can be used for any subject matter.
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Cipiti, Ben, Mark Croce, David Meier, Candido Pereira, Jeff Sanders, and Mike Miller. Material Protection, Accounting and Control Technologies (MPACT) Implementation Plan: Lab-Scale Demonstration of Advanced Safeguard and Security Systems. Office of Scientific and Technical Information (OSTI), August 2017. http://dx.doi.org/10.2172/1466737.

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Clevenger, Anthony P., and Adam T. Ford. A before-after-control-impact study of wildlife fencing along a highway in the Canadian Rocky Mountains. Nevada Department of Transportation, February 2022. http://dx.doi.org/10.15788/ndot2022.02.

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Wildlife exclusion fencing has become a standard component of highway mitigation systems designing to reduce collisions with large mammals. Past work on the effectiveness of exclusion fencing has relied heavily on control-impact (i.e., space-for-time substitutions) and before-after study designs. These designs limit inference and may confound the effectiveness of mitigation with co-occurring process that also change the rate of collisions. We used a replicated before-after-control-impact study design to assess fencing effectiveness along the Trans-Canada Highway in the Rocky Mountains of Canada. We found that collisions declined for common ungulates species (elk, mule deer and white-tailed deer) by up to 96% but not for large carnivores. The weak response of carnivores is likely due to combination of fence intrusions and low sample sizes. When accounting for background changes in collision rates observed at control sites, naïve estimates of fencing effectiveness declined by 6% at one site to 90% and increased by 10% at another to a realized effectiveness of 82%. When factoring in the cost of ungulate collisions to society as a whole, fencing provided a net economic gain within 1 year of construction. Over a 10-year period, fencing would provide a net economic gain of >$500,000 per km in reduced collisions. In contrast, control site may take upwards of 90 years before the background rates of collisions decline to a break even point. Our study highlights the benefits of long-term monitoring of road mitigation projects and provides evidence of fencing effectiveness for reducing wildlife-vehicle collisions involving large mammals.
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Lundgren, Jonathan, Moshe Coll, and James Harwood. Biological control of cereal aphids in wheat: Implications of alternative foods and intraguild predation. United States Department of Agriculture, October 2014. http://dx.doi.org/10.32747/2014.7699858.bard.

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The overall objective of this proposal is to understand how realistic strategies for incorporating alternative foods into wheat fields affect the intraguild (IG) interactions of omnivorous and carnivorous predators and their efficacy as biological control agents. Cereal aphids are a primary pest of wheat throughout much of the world. Naturally occurring predator communities consume large quantities of cereal aphids in wheat, and are partitioned into aphid specialists and omnivores. Within wheat fields, the relative abilities of omnivorous and carnivorous predators to reduce cereal aphids depend heavily on the availability, distribution and type of alternative foods (alternative prey, sugar, and pollen), and on the intensity and direction of IG predation events within this community. A series of eight synergistic experiments, carefully crafted to accomplish objectives while accounting for regional production practices, will be conducted to explore how cover crops (US, where large fields preclude effective use of field margins) and field margins (IS, where cover crops are not feasible) as sources of alternative foods affect the IG interactions of predators and their efficacy as biological control agents. These objectives are: 1. Determine the mechanisms whereby the availability of alternative prey and plant-provided resources affect pest suppression by omnivorous and carnivorous generalist predators; 2. Characterize the intensity of IGP within generalist predator communities of wheat systems and assess the impact of these interactions on cereal aphid predation; and 3. Evaluate how spatial patterns in the availability of non-prey resources and IGP affect predation on cereal aphids by generalist predator communities. To accomplish these goals, novel tools, including molecular and biochemical gut content analysis and geospatial analysis, will be coupled with traditional techniques used to monitor and manipulate insect populations and predator efficacy. Our approach will manipulate key alternative foods and IG prey to determine how these individual interactions contribute to the ability of predators to suppress cereal aphids within systems where cover crop and field margin management strategies are evaluated in production scale plots. Using these strategies, the proposed project will not only provide cost-effective and realistic solutions for pest management issues faced by IS and US producers, but also will provide a better understanding of how spatial dispersion, IG predation, and the availability of alternative foods contribute to biological control by omnivores and carnivores within agroecosystems. By reducing the reliance of wheat producers on insecticides, this proposal will address the BARD priorities of increasing the efficiency of agricultural production and protecting plants against biotic sources of stress in an environmentally friendly and sustainable manner.
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The first stage of BFS integrated system for nuclear materials control and accounting. Final report. Office of Scientific and Technical Information (OSTI), September 1996. http://dx.doi.org/10.2172/434360.

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