Journal articles: '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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Ekasari Mukti, Novia, Endah Masrunik, and Diana Elvianita Martanti. "RENT ACCOUNTING SYSTEM AS AN INTERNAL CONTROL EFFORTS." JOSAR (Journal of Students Academic Research) 3, no. 1 (April 10, 2019): 22–30. http://dx.doi.org/10.35457/josar.v1i01.615.

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This study aims to describe how the flow of the accounting system for leasing goods as an internal control effort used by UPT Rusunawa is in accordance with the accounting system theory and internal control. This research method uses descriptive qualitative method using observation, interview, documentation and literature study techniques. Data analysis techniques are used triangulation techniques. The sample in this study is UPT Rusunawa, Public Housing Office, Blitar city. The results of this study, namely the rental accounting system and internal control at the Flat Unit UPT in practice there are still less in accordance with the theory. This is because there are multiple tasks in the administration. The administration section here is also part of the payment. But in its implementation the system that has been implemented has been going well because every process carried out has been very detailed

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Głębocka, Magdalena, and Aleksandra Szewieczek. "Accounting system records as instruments of management control." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015, no. 76/2 (September 30, 2015): 181–95. http://dx.doi.org/10.18276/frfu.2015.76/2-15.

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Nagy, Gábor. "Environmental aspects in accounting." Acta Agraria Debreceniensis, no. 52 (March 20, 2013): 127–31. http://dx.doi.org/10.34101/actaagrar/52/2111.

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By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.

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Erry Setiawan, Dwi Dewianawati, Frendy Sutikno, and Eny Nuraeni. "Accounting Information System Analysis of Internal Control of UPT Income Karangbinangun Lamongan Health Center." Indonesian Journal of Business Analytics 2, no. 1 (April 28, 2022): 13–24. http://dx.doi.org/10.55927/ijba.v2i1.74.

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The purpose of this study was to determine the analysis of accounting information control system of internal. Based on the measurement scale Gutman, accounting information system of the internal control values obtained revenues amounting to 85.71%. This value is compared with the measurement criteria of accounting information systems with the scale Gutman including a sufficient criterion. The role of information systems in the UPT Puskesmas akuntani Karangbinangun been done adequately. Inadequate system of accounting information obtained can be identified that the management of the elements of accounting information system, the purpose of accounting information system, and the function of accounting information system has run as much as possible. So as to provide pengolalaan adequate accounting information system. Accounting information systems to work toward internal control at revenue has been done adequately. Internal control plans and methods of income is against (the elements of accounting information systems, the purpose of accounting information systems, and accounting information systems function) conducted by the internal to control income derived from activities done in a period, which will produce reliable financial statements concerning effective and efficient revenue. The results of this study, for accounting information systems at implementation should be further improved so that easier to carry out daily operations ranging from data collection, classification of data, data storage, and surveillance data to health centers can provide a more adequate control to keep the health center assets. So that the internal control income must remain in place and be effected again, so that the financial statements more valid, effective and efficient.

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Rogulenko, T. M., and A. V. Bodyko. "USE OF CORPORATE ACCOUNTING AND CONTROL SYSTEM IN MANAGEMENT." Vestnik Universiteta, no. 11 (December 27, 2019): 29–35. http://dx.doi.org/10.26425/1816-4277-2019-11-29-35.

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The issues of formation of accounting and control system as a tool of corporate governance, information and analytical support of management goals have been examined. The principles and bases of its formation for tactical and strategic goals of business management have been defined. According to the results of the study a conclusion has been made, that the corporate accounting and control system is one of the modern algorithmized and automated tools of the corporate management system of economic development strategy in a highly competitive environment and the unpredictability of the behavior of economic entities in the market of goods, works, services, currency, securities, etc., which is integrated with other management systems in the mode of their parallel automation.

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AL-Sharairi, Mohammed, Atallah Al-Hosban, and Hussan Thnaibat. "The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan." International Journal of Business and Management 13, no. 2 (January 14, 2018): 96. http://dx.doi.org/10.5539/ijbm.v13n2p96.

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The study aimed at determining the impact of the risks of the input of the accounting information systems on the accounting control, administrative control, and internal control. The questionnaire was used to obtain the study data. The study community consisted of internal auditors in commercial banks. Statistical methods were used such as: arithmetic mean, standard deviation, , and Kronbach Alpha test. The most important results of the study: the impact of the risks of accounting information systems on administrative control and accounting control and internal control. One of the most important recommendations: the need to document all the data of the accounting system, and the need to train staff on how to reduce the risks of accounting information systems in general.

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Shin, Sang Hoon, Seon Mi Kim, and Seung Weon Yoo. "Trends in Literature Review on the Internal Accounting Control System : Focusing on the Operation Effect of the Internal Accounting Control System." Korean Accounting Journal 30, no. 6 (December 31, 2021): 303–50. http://dx.doi.org/10.24056/kaj.2021.11.003.

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Fitriyani, Fella Yunita. "Concept of Accounting Information System and Management Control System to Improve Company Performance." Journal of Accounting and Strategic Finance 2, no. 1 (June 30, 2019): 82–92. http://dx.doi.org/10.33005/jasf.v2i1.37.

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Accounting information systems (AIS) are collections of activities from organizations that are responsible for providing financial information obtained from data transactions for computer-based reporting purposes. So an accounting information system (AIS) is part of a Management Information System (MIS) that is responsible for financial statements and data transactions. Whereas the Management Control System (MCS) is a system used by management including methods, procedures, and strategies to collect, analyze information, evaluate and use it, as well as other actions to exercise control. The explanation above shows that information (accounting information and additional information) is needed by management to control in the company. This study provides a concept regarding Accounting Information Systems, Management Control Systems, and Company Performance. When the management control process is right, then the company's performance in increasing management control systems can provide information in an adequate communication structure so that it can be used as a basis for decision making. Decision making supported by accurate information makes the performance of unit managers able to take anticipatory steps and improve operational efficiency and effectiveness so that the performance of unit managers will be improved.

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Konthong, Khajit, and Nattakarn Shutimarrungson. "EFFECTS OF IT ROLES OF ACCOUNTING EXECUTIVES ON ACCOUNTING INFORMATION SYSTEM CONTROL PERFORMANCE." Journal of International Business and Economics 14, no. 2 (June 1, 2014): 23–36. http://dx.doi.org/10.18374/jibe-14-2.2.

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Pan, Gary. "The Social Capital-Control Nexus: Lessons From Implementation of Accounting Control Systems in Two Chinese Organizations." International Journal of Accounting and Financial Reporting 8, no. 2 (June 13, 2018): 236. http://dx.doi.org/10.5296/ijafr.v8i2.13134.

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One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes interaction on social capital-control relationship also remains unknown. Employing concepts from control and social capital theories, this paper contributes to Accounting Control Systems implementation research by uncovering two types of social capital-control relationship with supporting case evidence – supplementary and synergistic. We also identified moderating effects on the social capital attributes interaction on the relationship with behavioral as well as clan controls. We conclude with suggestions for future research.

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Teru, Susan Peter, Innocent Idoku, and Jane Tinyang Ndeyati. "A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance." Indian Journal of Finance and Banking 1, no. 2 (November 27, 2017): 52–59. http://dx.doi.org/10.46281/ijfb.v1i2.89.

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Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

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Karmila, Karmila, and Decky Hendarsyah. "Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal." JAS (Jurnal Akuntansi Syariah) 3, no. 2 (December 21, 2019): 158–73. http://dx.doi.org/10.46367/jas.v3i2.180.

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Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.

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Сунгатуллина, R. Sungatullina, Гоголева, and O. Gogoleva. "Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations." Auditor 1, no. 4 (April 20, 2015): 23–33. http://dx.doi.org/10.12737/10920.

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The article presents the stages of evaluating the effectiveness of the internal control system in agricultural organizations. The classification of the stages of distortion of facts of economic life concerning accounting procedure stageswas suggested. A matrix of general and application controls of agricultural organizations was developed. Procedures to verify the operation of controls and control procedures in terms of budgetary subsidies accounting were presented.

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Resca, Yuliana, and Agus Munandar. "Analysis of implementation : the payroll accounting system and employee wages." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 10 (May 25, 2022): 4564–70. http://dx.doi.org/10.32670/fairvalue.v4i10.1756.

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The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.

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Kookjae Hwang, JUNG DONGJIN, and 강평경. "A Review of Literature on the Internal Accounting Control System in South Korea －Focusing on the Internal Accounting Control System Measurement Variables－." Korea International Accounting Review ll, no. 78 (April 2018): 169–200. http://dx.doi.org/10.21073/kiar.2018..78.007.

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Hassan, Mostafa Kamal, and Samar Mouakket. "Power, trust and control." Journal of Accounting in Emerging Economies 8, no. 4 (November 5, 2018): 476–94. http://dx.doi.org/10.1108/jaee-08-2017-0080.

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PurposeThe purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service organisation from an emerging market country, the United Arab Emirates (UAE).Design/methodology/approachThe authors’ theoretical framework is based on the notions of trust, agent reflexivity, ontological security, routines, control and power proposed by Giddens (1984, 1990). The authors explore how the political behaviour of organisation members emanates from the introduction of an ERP system (particularly its accounting modules), and how the interaction between individual power, trust and control shaped its implementation process. The case study methodology relied on diverse data collection methods including semi-structured interviews, documentary evidence and personal observation.FindingsThe authors show that the accounting-based ERP system created an episode of discomfort in the organisation, which facilitated reflexivity and critical reflection by organisation members and led to a re-assessment of ways of thinking pre- and post-dating the implementation of the ERP system. The findings illustrate the entangled relationship between the new accounting-based ERP system and the feelings of trust emerging during organisational change.Practical implicationsAlthough case studies are intrinsically limited in terms of generalisability, the authors’ investigation provides practical insights into the management of the needs of trust, ontological security and sources of power experienced by organisation members, since the fulfilment of such needs is the underlying pillar which the success of ERP systems rests upon.Originality/valueThis study is one of the first to apply Giddens’ (1984, 1990) conceptualisation to examine organisation change caused by the implementation of an accounting-based ERP system in an emerging market economy.

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POSASHKOV, Mikhail V., and Vladimir I. NEMCHENKO. "SYSTEM APPROACH TO THE MODELING OF AUTOMATED CONTROL SYSTEMS AND THERMAL ENERGY METERING." Urban construction and architecture 9, no. 3 (September 15, 2019): 40–49. http://dx.doi.org/10.17673/vestnik.2019.03.6.

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An algorithm for the formation of the structure of an automated system for monitoring and accounting for thermal energy, which is a multi-level hierarchical model, is proposed. Eight three-level linear automated systems for control and accounting of thermal energy are formed in the work. To select the best structure of the automated system for monitoring and accounting for thermal energy, with a variety of measuring and computing devices on the market that diff er in measuring and transmitt ing information, the method of multi-criteria evaluation of the system effi ciency of structures is used. The obtained results allow a comparative analysis of the structures and the selection of the best one, taking into account the priorities of the decision maker.

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Krainova, Vera V. Krainova. "Interrelation of management accounting and internal control systems." Russian Journal of Water Transport, no. 69 (December 20, 2021): 176–82. http://dx.doi.org/10.37890/jwt.vi69.223.

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The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

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Ragan, Joseph, Christopher Puccio, and Brandon Talisesky. "Accounting Control Technology Using SAP: A Case-Based Approach." American Journal of Business Education (AJBE) 7, no. 4 (September 29, 2014): 349–60. http://dx.doi.org/10.19030/ajbe.v7i4.8846.

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The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing of internal controls. A case study is provided to effectively teach SAP system controls in undergraduate/graduate courses in auditing and information systems.

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Yogi Anggara, I. Kadek, and Herkulanus Bambang Suprasto. "Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi." E-Jurnal Akuntansi 30, no. 9 (September 27, 2020): 2296. http://dx.doi.org/10.24843/eja.2020.v30.i09.p10.

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This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

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Muhamad, Galih, Djajun Juhara, Annita Jannah, and Adam Ramdhani. "Pengaruh Sistem Informasi Akuntansi Penerimaan Kas Terhadap Pengendalian Intern Penerimaan Kas." Acman: Accounting and Management Journal 1, no. 2 (September 15, 2021): 97–103. http://dx.doi.org/10.55208/aj.v1i2.24.

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The role of accounting information systems and internal control in an organization is critical in presenting information related to business decisions. Therefore, the effectiveness of the accounting information system and internal control must facilitate the decision-making process by the management. This research departs from the problems that occur in the internal control of cash receipts which are thought to be caused by the ineffectiveness of the cash receipts accounting information system. This study aims to determine the effect of the cash receipts accounting information system on the internal control of cash receipts. The research method used is a survey method on 30 employees of a lodging service company. A simple regression analysis technique was used to answer the problem formulation. The results showed a significant effect of cash receipts accounting information systems on internal control of cash receipts. The study results recommend that the company further improve the accounting information system of cash receipts and internal control of cash receipts to achieve organizational goals.

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Syahputra, Faiz, and Imelda Suardi. "CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII." Emerging Markets : Business and Management Studies Journal 5, no. 1 (October 10, 2018): 49–63. http://dx.doi.org/10.33555/ijembm.v5i1.55.

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The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

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Kumalasari, Vivi, Eni Endaryati, and Robby Andika Kusumajaya. "CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE." Jurnal Ekonomi Bisnis dan Akuntansi 2, no. 1 (May 9, 2022): 24–31. http://dx.doi.org/10.55606/jebaku.v2i1.106.

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The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book. Keywords: System, Information, Accounting, Cash Flow

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Živanović, Vlada, Milija Bogavac, and Milanka Bogavac. "INTERNAL CONTROL (AUDIT) – A FACTOR OF CORRECT FINANCIAL AND ACCOUNTING SYSTEM MANAGEMENT." FBIM Transactions 10, no. 1 (April 15, 2022): 95–101. http://dx.doi.org/10.12709/fbim.10.10.01.10.

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Internal control is the subject of observation of various stakeholders, not only external auditors but also the board of directors, shareholders, as well as the state in the entities where it directly or indirectly performs control. Internal control is significant for the proper management of the financial and accounting system of the organization. Also, it is a vital link in the overall business and production system. Therefore, it is one of the most authoritative studies from which the definition of the term "internal control" arose. According to this definition, internal control is a process established and managed by the management (supervisory) board, management, and lower managers. The internal control should provide reasonable assurance about achievements of goals related to the categories as efficiency and effectiveness of business, quality of financial reporting, compliance with existing legislation and regularity of business, and protection of property from unauthorized use or alienation. Internal control should provide reasonable but not absolute assurance of the company's objectives. The goal is to achieve an adequately protected system composed of physical means (machines, tools), non-physical means (intellectual property, products obtained by expensive research and development processes), and documents (they can be stolen, destroyed, and lost or damaged ). The paper considers internal control through business controls and accounting controls. Business controls relate to the promotion of business performances and compliance with prescribed management policies and are significant when auditing the entire or some sectors of the company. Accounting controls relate to assets protection and the assurance that financial statements and records are reliable.

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Shi, Xiao Chun, and Shuai Wang. "The Application of Information Technology in Bank Accounting Internal Control Risk." Applied Mechanics and Materials 631-632 (September 2014): 1291–94. http://dx.doi.org/10.4028/www.scientific.net/amm.631-632.1291.

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The lack of the internal control conditions cause the bank accounting’s internal control risk. The cost of the internal control is large. The internal control mode is imperfect and the execution is not in place. The internal control supervision system, supervision and restraint are lack. How to perfect the internal control system and resolve the bank accounting internal control risk effectively? Based on the analysis of the causes of the risk, we think that establish risk management responsibility system and strengthen the assessment of employees are the targeted suggestions.

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Klychova, Guzaliya, Alsu Zakirova, Nuriya Nigmatullina, Zufar Zakirov, and Regina Nurieva. "CONTROL SUPPLY OF THE COST-MANAGEMENT SYSTEM OF ENTERPRISES." Vestnik of Kazan State Agrarian University 16, no. 4 (January 8, 2022): 115–21. http://dx.doi.org/10.12737/2073-0462-2022-115-121.

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In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.

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Elchaninova, Olga. "THEORETICAL BASES OF OPERATION OF AN INVENTORY INTERNAL CONTROL SYSTEM WITHIN THE BUDGET INSTITUTIONS." Research of Economic and Financial Problems, no. 3 (September 30, 2022): 1–9. http://dx.doi.org/10.31279/2782-6414-2022-3-3-1-9.

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Introduction. In the modern period performing procedures of internal control is a significant part of the financial and economic activities and the important part in the accounting science. Being a part of an accounting system, financial control is the basic way of detecting system deficiencies and main source of management. The article proposes the concept of building efficient internal control system in budget institutions. The aim of the study is the declaration of tasks and functional features of the inventory internal control system, identification of objects and subjects of control. Methodology. The theoretical basis of the research is based on the study of accounting scientists in budgetary institutions. General science methods were applied to the research process, like observing, comparison , systematization and generalization. Results. The concept of an internal inventory control system was developed, including the main components of internal control. Recommendations on methodical provision of control function of accounting were formed. Conclusions. It is concluded that accounting and control systems in the budget institution are interdependent. The developed internal control methodology takes into account the specific accounting procedures for internal control in budget institutions. The proposed methodology may avoid the formalization of control procedures, increasing the effectiveness of the internal control system overall.

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Anggraini, Leriza Desitama, and Faradillah. "Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies." Journal of Accounting Science 6, no. 2 (July 25, 2022): 102–9. http://dx.doi.org/10.21070/jas.v6i2.1607.

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The research was conducted with the aim of developing internal controls in the accounting cycle, especially in accounting information systems based on the COSO Integrated Framework 2013. Internal control is very important for every company because it relates to the number of assets managed by the company. This research was conducted with a descriptive approach and method. The design of this research is a case study. Data collection techniques were carried out by interview and document inspection methods. After that, data collection is carried out as a source of information for internal control and obtaining. The results of this study indicate that the internal control of the accounting information system at PT XYZ is less effective so that the potential for vulnerability is still large. The accounting information system used today is still limited to data entry. Not yet have an integrated system that can support the company's business processes. This can open up opportunities for fraud to occur. In order to prevent or minimize the risk of the need for adequate control in the work unit, especially the accounting reporting unit through the accounting information system

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Mulyandini, Vita Citra. "Pengaruh Implementasi Internal Control dan Kompetensi terhadap Pemakai Sistem Informasi Akuntansi." Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 17, no. 1 (January 29, 2022): 66–75. http://dx.doi.org/10.54783/portofolio.v17i1.196.

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A good accounting information system must have Internal Controls. Internal Controls applied in accounting information systems are very useful to prevent or keep things that are not desirable (mistakes or fraud). An information system that does not include an element of Internal Control most likely the information system is useless. One of the objectives of Internal Control. Research conducted by researchers here is to find out how the implementation of internal control in a manufacturing company in the city of Bandung in terms of the application of information systems, especially accounting. User competence is also researched to find out how the factors are in a manufacturing company in the city of Bandung. Quantitative methods are used in this research which is useful for knowing how the influence of independent variables on the dependent variable, with the help of statistics. The direction of this research is quantitative research, so the researcher uses a questionnaire distributed to 30 respondents of employee staff who use the ERP Sistem (Enterprise Resources Planning system). The questionnaire was distributed to respondents to find out how the research data were obtained. After that the researchers performed multiple linear regressions with the help of SPSS version 23The result is R Square of 0.822 or 82.2%. So, it can be interpreted the ability of users and internal control contribute 82.2% of the quality of the accounting information system. Whereas (1- R square) 0.118 or 11.8% is influenced by other factors.

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Popova, L. V., I. A. Maslova, and E. G. Dedkova. "The formation of the information accounting system of the business entity." Voprosy regionalnoj ekonomiki 30, no. 1 (March 20, 2017): 147–51. http://dx.doi.org/10.21499/2078-4023-2017-30-1-147-151.

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The article justified the urgency and benefits of developing accounting and control systems in the enterprise. Presents the author's vision of the entity and item content information accounting and control system at the level of the entity. Defines the function of the components of information accounting and control system, the implementation of which allows to form the array of analytical data necessary for the development and management decisions.

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Amira, Amira, and Ditya Permatasari. "INTERNAL CONTROL, ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH ACCOUNTING INFORMATION SYSTEM AS INTERVENING." El Muhasaba Jurnal Akuntansi 13, no. 2 (July 6, 2022): 148–60. http://dx.doi.org/10.18860/em.v13i2.15590.

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The purpose of this study is to find out the influence of internal control and organizational culture on employee performance with accounting information systems as intervening variables. The population in this study was employees of accounting and finance department in PT PG Rajawali I Unit PG Krebet Baru with a total of 45 people. This type of quantitative research. Data analysis used is multiple regression analysis by looking at the results of the coefficient of determination to determine the influence of intervening variables and descriptive statistical analysis. There are 7 hypotheses that can be formulated in this study. The results of the study are: 1) internal control has a positive and significant effect on employee performance; 2) organizational culture negatively and significantly affects employee performance; 3) accounting information system has a positive and insignificant effect on employee performance; 4) internal control has a positive and significant effect on accounting information systems; 5) organizational culture positively and significantly affects accounting information systems; 6) indirectly internal control through accounting information systems has a positive and insignificant influence on employee performance and 7) indirectly the culture of the organization through accounting information systems has a positive and significant influence on employee performance.

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Xie, Qing. "Research on Internal Control of Accounting Information System under Network Environment." Advanced Materials Research 926-930 (May 2014): 2026–29. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.2026.

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The rapid development of network information technology makes enterprise information systems expose to an open and complex environment, which brings a severe test to the enterprises internal control. This article mainly analyzes problems which internal control of accounting information system under the network environment may face in the aspects of control environment, risk evaluation, control activity, information and communication and supervision. It also advices that through strengthening the awareness of risk, strengthening supervision, employees training and system control to deal with these problems.

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Ni Nyoman Wina Puspasari, Tiara Kusuma Dewi, and Laras Oktaviani. "PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS KINERJA KARYAWAN DI UD. BALI SUNSRI CELUK SUKAWATI." Journal Research of Accounting 2, no. 2 (June 3, 2021): 185–96. http://dx.doi.org/10.51713/jarac.v2i2.36.

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This study aims to determine how the influence of accounting information systems and internal control systems of employee performance. The population in this study are employees of UD. Bali Sunsri. Total samples that fill the questionnaire of this research amounted to 62 people consisting of employees who work by using accounting information system that is, manager, finance and cashier and without it like the silver smith and photografer. The results of this study indicate that the accounting information system, does not affect the performance of employees. While theinternal control affect the performance of employees . The data analysis is using Statistical Package for Sosial Science (SPSS). The results show that (1) internal control system has significant impact to employee work performance, (2) accounting information system has no significant impact to employee work performance, (3) accounting information system x internal control have posotive significant impact, to employess performanc

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Marietza, Fenny, and Cardova Gloria Artha Siahaan. "Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang." Jurnal Akuntansi 6, no. 2 (June 26, 2016): 185–96. http://dx.doi.org/10.33369/j.akuntansi.6.2.185-196.

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This research aims to examine influenceof control authorities and business strategy towards informationmanagement accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the studyin the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical companyManager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Dataresearch results processed by downloading will double the ber linear esi regr yan g showed positive and significanteffect of controling formal management accounting information system (SIAM). Control authority in formalinfluential positif and significantly limited management accounting information system (SIAM). Influential businessstrategy positively and significantly to management accounting information system (SIAM).Keywords: Control Authority, Business Strategy, Management Accounting Information System.

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Shin, Chun Woo, eung Je Jo, and Yu Geun Jo. "The Effect of Internal Control on the Internal Accounting Control System using ERP." Journal of Finance and Accounting Information 17, no. 2 (June 30, 2017): 1–28. http://dx.doi.org/10.29189/kaiajfai.17.2.1.

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Romanova, I. V., and R. L. Zakharova. "IMPROVING THE SYSTEM OF ACCOUNTING AND CONTROL OF LEASING OPERATIONS." Вестник Санкт-Петербургского государственного университета технологии и дизайна. Серия 3: Экономические, гуманитарные и общественные науки, no. 3 (2020): 9–12. http://dx.doi.org/10.46418/2079-8210_2020_3_2.

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Tuan Mat, Tuan Zainun, Malcolm Smith, and Handrian Djajadikerta. "Determinants of Management Accounting Control System in Malaysian Manufacturing Companies." Asian Journal of Accounting and Governance 1, no. 1 (December 1, 2010): 79–104. http://dx.doi.org/10.17576/ajag-2010-1-6547.

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Jia, Xu. "Internal Control of Accounting Information System in Regional Chain Technology." Journal of Physics: Conference Series 1617 (August 2020): 012002. http://dx.doi.org/10.1088/1742-6596/1617/1/012002.

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Baldvinsdottir, Gudrun, John Burns, Hanne Nørreklit, and Robert Scapens. "Professional accounting media: accountants handing over control to the system." Qualitative Research in Accounting & Management 7, no. 3 (August 31, 2010): 395–414. http://dx.doi.org/10.1108/11766091011072819.

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Sharma, Umesh, and Helen Irvine. "The social consequences of control: accounting for indentured labour in Fiji 1879-1920." Qualitative Research in Accounting & Management 13, no. 2 (June 20, 2016): 130–58. http://dx.doi.org/10.1108/qram-04-2015-0039.

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Purpose This is a study of the social consequences of accounting controls over labour. This paper aims to examine the system of tasking used to control Indian indentured workers in the historical context of Fijian sugar plantations during the British colonial period from 1879 to 1920. Design/methodology/approach Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour were accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study gave voice to the social costs of the indenture system, highlighting the social impact of accounting control systems. Findings Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically. This resulted in their exploitation and consequent economic, social and racial marginalisation. Research limitations/implications Like all historical research, our interpretation is limited by the availability of archival documents and the theoretical framework chosen to examine these documents. Practical implications The study promotes a better understanding of the practice and impact of accounting controls within a particular institutional setting, in this case the British colony of Fiji. Social implications By highlighting the social implications of accounting controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems. Originality/value The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations.

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Journal articles on the topic 'Accounting Control System'

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