Academic literature on the topic 'Accounting in use'

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Journal articles on the topic "Accounting in use"

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Srisruthi, K. M. "How Managers use Accounting to Make Better Decisions." International Journal of Trend in Scientific Research and Development Volume-1, Issue-6 (October 31, 2017): 576–77. http://dx.doi.org/10.31142/ijtsrd4613.

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Kutuzov, Mikhail, and Yana Kotsiuba. "Accounting Outsourcing in Ukraine: Use, Problems and Prospects." Economic journal of Lesia Ukrainka Eastern European National University 1, no. 1 (2015): 83–87. http://dx.doi.org/10.29038/2411-4014-2015-01-83-87.

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Pyatt, Graham. "ACCOUNTING FOR TIME USE." Review of Income and Wealth 36, no. 1 (March 1990): 33–52. http://dx.doi.org/10.1111/j.1475-4991.1990.tb00260.x.

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Budding, Tjerk, and Jan van Helden. "Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information." Public Money & Management 42, no. 3 (March 8, 2022): 137–39. http://dx.doi.org/10.1080/09540962.2022.2028467.

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Sardo, Al, and Al Arcady. "Accounting for internal-use software." Journal of Corporate Accounting & Finance 9, no. 4 (1998): 47–53. http://dx.doi.org/10.1002/jcaf.3970090405.

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Fitri Puspa, Dwi, Desi Ilona, and Zaitul. "Behavioural Intention to Use MYOB Accounting Application among Accounting Students." Journal of Physics: Conference Series 1339 (December 2019): 012126. http://dx.doi.org/10.1088/1742-6596/1339/1/012126.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (April 1, 1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...
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Greene, Lindsey A. "Land Use. Accounting for Lost Acreage." Environmental Health Perspectives 108, no. 5 (May 2000): A209. http://dx.doi.org/10.2307/3454365.

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HANSON, DAVID. "EPA's use rule orders mass accounting." Chemical & Engineering News 74, no. 42 (October 14, 1996): 27. http://dx.doi.org/10.1021/cen-v074n042.p027.

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Chateau, Bertrand, and Bruno Lapillonne. "2.4. Accounting and end-use models." Energy 15, no. 3-4 (March 1990): 261–78. http://dx.doi.org/10.1016/0360-5442(90)90088-j.

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Dissertations / Theses on the topic "Accounting in use"

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Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.

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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.
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Morgan, Graham Jones. "The usefulness of accounting to trade unions." Thesis, University of Warwick, 1985. http://wrap.warwick.ac.uk/91031/.

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The objective of this dissertation is to analyse some important aspects of the issue of the usefulness of accounting to trade unions. This issue raises fundamental questions as to whether trade unions must plan for or simply represent the interests of employees in the modern business enterprise. The analysis presented suggests that trade union use of accounting information, within the business enterprise will be restricted so long as they pursue re-active, oppositional policies within a context established by management strategic planning practices and consequently will have little influence on events. Both a theoretical review of the principles of strategic planning and an examination of recent economic history shows that management do not plan to promote the interests of employees, and that managerial control of the strategic planning process is of vital importance. In consequence, I argue that the power latent in trade unions can only be harnessed if they reconceptualise their central 'organizing principles' around challenging management strategic planning prerogatives by developing an independent ability to plan. Previous research into the usefulness of information to trade unions has not recognized this planning requirement and has, in consequence, been highly restricted in perspective and has under estimated the usefulness of information to trade unions. The methodology of this thesis is qualitative. By collecting unstructured, in-depth data from a major case study, it has been possible not only to assess the usefulness of accounting information to trade unions, but also, crucially, to analyse it within the context of problems which trade unions confront in developing a constructive response to economic change.
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Lim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.

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Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of study by Knights and Morgan (1990,1991,1995)) is historically contingent upon practices of accounting. I take up this task of inaugurating the study of accounting practice and strategy discourse, from strategy to accounting, to develop a new perspective of how their interaction takes place. This gives birth to a re-reading of the strategy (and accounting) literatures, from the direction of a constitutive notion of accounting practices. In particular, the processual and critical schools of strategy are found to promote conventional notions of accounting as mirror, as secondary and passive practice, which circulate beneath the usual level of visibility. Building on this emergent approach, a post- Foucauldian theory of practices is outlined from a methodological viewpoint. This approach does not begin from such general categories as 'the individual', 'the social' or 'the economic', and thereby does not follow conventional understandings of 'doing ethnography'. The inquiry is empirically situated within the context of a longitudinal investigation (1997-2000) into the U. K. based part of a global telecommunications company, Teleco. I discover complex interactions between accounting practices and the workings of strategy, both as presence and absence. There is a partial presence of strategy even within the most 'strategic' parts of Teleco, in conjunction with a growing absence within those parts most distant from 'the strategy'. Despite this, or perhaps because of this, the spread of accounting and accounting based-practices rolls on, albeit in a non-uniform way. This brings forth the possibility of a strategic accounting, one whose practices are perhaps most visibly internalised and effected on my very self, thus adding weight to the rejection within this thesis of the metaphysical categories of either 'strategy' or 'accounting.
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LEE, JANG WOOK. "THREE STUDIES ON THE USE OF CEO EQUITY COMPENSATION." Diss., Temple University Libraries, 2019. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/577721.

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Business Administration/Accounting
Ph.D.
This dissertation contains three studies relating to executive equity compensation. In the first study (Chapter 2), I investigate whether firms adjust CEO’s equity incentives in response to the firms’ prior earnings management. I find that the risk-taking incentives from new equity grants are lower for firms with higher prior real earnings management (REM), but not for firms with higher accruals-based earnings management (AEM). My finding suggests that boards perceive the consequences of REM are more value-reducing than AEM and that they take stronger actions against REM by reducing the CEO’s risk-taking incentives arising from equity incentives. In addition, I this result is driven by firms with higher institutional ownership, suggesting that institutional investors play an important monitoring role in structuring executive compensation contracts to limit the CEOs’ value-reducing behaviors. In the second study (Chapter 3), I investigate how the firm’s downside risk and upside potential differentially affect the choice between cash and equity compensation and the choice between stock options and restricted stock compensation. First, I find that, as downside risk (upside potential) increases, boards grant more cash compensation (more equity compensation) and less equity compensation (less cash compensation). This is consistent with the idea that, when downside risk increases, a CEO requires a higher risk premium for equity compensation and, thus, the board shifts compensation away from equity compensation to cash compensation. The reverse is true for the increased upside potential. When upside potential increases, the observed compensation contract will contain less cash and more equity compensation. Second, I find that the proportion of CEO option compensation increases with downside risk and decreases with upside potential. This is because, when downside risk increases, the probability of a stock option finishing out of the money (i.e., zero intrinsic value) increases but restricted stock has positive value as long as the stock price is positive. In contrast, when upside potential increases, because of stock options’ leverage effect, a CEO will prefer stock options to restricted stock. In the third study (Chapter 4), I study how executive stock options differentially affect the firm’s systematic and idiosyncratic risk by exploiting the passage of Financial Accounting Standard (FAS) 123R as an exogenous shock to CEO option compensation. I find that option-based compensation and the proportion of idiosyncratic risk in total risk is negatively associated. This is consistent with the idea that since, unlike risk-neutral investors, risk-averse CEOs have limited ability to eliminate firm specific idiosyncratic, idiosyncratic risk is unwanted by under-diversified CEOs. Thus, CEO option compensation creates incentives to increase the firm’s systematic risk relative to the firm’s idiosyncratic risk.
Temple University--Theses
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Ahmad, Kamilah. "The use of management accounting practices in Malaysian SMEs." Thesis, University of Exeter, 2012. http://hdl.handle.net/10036/3758.

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There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the roles of MAPs in the management of SMEs; determines factors that affect the extent of use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs. A postal questionnaire was conducted to 1,000 Malaysian SMEs in manufacturing sector which elicited 160 useable responses. The results show that the majority of respondents have used the five management accounting areas identified. Use of the costing system, budgeting system and performance evaluation system are significantly higher than for the decision support system and strategic management accounting, which indicates that the uptake of traditional MAPs is greater than for sophisticated MAPs. The results indicate that medium sized firms make greater use of all MAPs as opposed to small sized enterprises. The most significant differences relate to the use of decision support system and strategic management accounting. The increased uptake of sophisticated MAPs by larger firms is in line with size being a contingent variable explaining the use of such practices. The results also suggest that MAPs were perceived as playing very important roles in the management of Malaysian SMEs. Performance evaluation and controlling activities were the major roles of MAPs in the management of SMEs. Overall the study suggests that MAPs are perceived by SMEs as relevant and useful in their management processes. Further, the study found that four out of five contingent factors; size of the firm, intensity of market competition; participation of the owner/manager in the development of MAPs in firm and advanced manufacturing technology have a positive and statistically significant relationship with the use of certain MAPs. The research however found weak support for the positive relationship between the use of MAPs and organizational performance of SMEs. This study enriches the existing body of knowledge of management accounting by providing information as to the use of MAPs in SMEs in Malaysia. The findings can be specifically informative for policy makers intent on developing management accounting skills among Malaysian SMEs. This research will provide valuable insights into the nature of MAPs in SMEs in a developing country and will promote interest among Malaysian researchers as well as researchers of other countries to make the SME sector a focus of interest in management accounting research.
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Baucom, David F. "Accounting from the commercial use of Government furnished property." Thesis, Monterey, California: U.S. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/34995.

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Approved for public release, distribution unlimited
One area not identified by the Defense Management Review currently in progress is accountability for the commercial use of the Government Furnished Property located in Defense contractors' facilities. This study focused on this issue to determine if the Department of Defense should strengthen its accounting for contractors' use of Government Furnished Property on commercial work. The results of interviews with 50 Government and contractor Property Administrators at headquarters, field level activities, and contractors' facilities are reported. It was concluded that the current accounting procedures utilized by Defense agencies involved with contractors using Government Furnished Property for commercial work are inadequate and 15 recommendations are presented to correct these accounting deficiencies.
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Naser, Kamal H. M. "Creative accounting : an examination of its nature and use." Thesis, Cardiff University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.314762.

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Burke, Kevin. "How Users Actually Use Financial Statements: A New Tool for Research in Experimental Accounting." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/72.

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This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a new proposed FASB presentation format. The results show that this methodology could be useful in differentiating between present GAAP and proposed alternatives.
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Bonnett, James Matthew. "The use of accounting numbers in debt contracting and monitoring." Thesis, Lancaster University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525296.

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Andersson, Christofer, and Lotta Mähönen. "Managerial use of accounting information : A study on how managers use business reports at NCC." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226799.

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There is a need to learn more about how managers use accounting information. This thesis investigates how managers make use of business reports; as they are one of the ways managers receive information. Previous research was found to broadly correspond to four important aspects affecting how managers make use of business reports; aggregation, timeliness, flexibility and dimensions. A case study was conducted at NCC Construction. The main findings from this study are that managers have the possibility to view information in the reports at their desired level of specificity and they are not concerned about the issue of timeliness. Furthermore they are satisfied with flexibility in reports, but wish for more capabilities and do not desire non-financial information in reports. Therefore the four aspects are found to no longer be a hindrance to managers in their use of business reports as much as could be expected from previous studies. Technological developments and business practices are found to have changed managerial work. Reporting has become faster and is more accurately reflecting the real world operations, making business reports more useful to managers.
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Books on the topic "Accounting in use"

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Henke, Emerson O. Cost accounting: Managerial use of accounting data. Boston: PWS-Kent Pub. Co., 1991.

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Henke, Emerson O. Cost accounting: Managerial use of accounting data. Boston: PWS-Kent Pub. Co., 1990.

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Pyatt, Frank Graham. Accounting for time use. Coventry: University of Warwick, Dept. of Economics, 1989.

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Pyatt, Frank Graham. Accounting for time use. Conventry: University of Wrawick Department of Economics, 1989.

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United States. Federal Accounting Standards Advisory Board. Accounting for internal use software. [Washington, DC]: Executive Office of the President, Office of Management and Budget, 1998.

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Hirsch, Maurice L. Cost accounting: Accumulation, analysis, and use. 3rd ed. Cincinnati, Ohio: South-Western Publishing Co., 1992.

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Henke, Emerson O. Cost accounting: Managerial use of accountingdata. Boston: PWS-Kent Pub. Co, 1991.

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Louderback, Joseph G. Cost accounting: Accumulation, analysis, and use. 2nd ed. Boston, Mass: Kent Pub. Co., 1986.

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Molden, David. Accounting for water use and productivity. Colombo, Sri Lanka: International Irrigation Management Institute, 1997.

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V, Saftner Donald, ed. The use of microcomputers in accounting. St. Paul: West Pub. Co., 1985.

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Book chapters on the topic "Accounting in use"

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Christopher Westland, J. "Analysis of Accounting Transactions." In Use R!, 41–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49091-1_3.

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Paterson, Laura Louise. "Accounting for Epicene Choice." In British Pronoun Use, Prescription, and Processing, 143–67. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137332738_6.

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Stevens, P., and B. Kriefman. "Use of Computers in Accounting." In Work Out Accounting A-Level, 210–13. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_21.

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Stevens, P., and B. Kriefman. "Use of Computers in Accounting." In Work Out Accounting A Level, 224–27. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_21.

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Stevens, P., and B. Kriefman. "Use of Computers in Accounting." In Work Out Accounting ‘A’ Level, 203–6. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_21.

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Christensen, Peter O., and Gerald A. Feltham. "Strategic Use of Private Investor Information in Equity Markets." In Economics of Accounting, 419–44. Boston, MA: Springer US, 2003. http://dx.doi.org/10.1007/978-1-4615-1133-5_12.

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Artto, Eero W. "The Use of Money Flow Accounting." In Unternehmungserfolg, 11–17. Wiesbaden: Gabler Verlag, 1988. http://dx.doi.org/10.1007/978-3-322-87487-0_2.

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Adger, Neil, and Martin Whitby. "Land Use Externalities in National Accounting." In National Income and Nature: Externalities, Growth and Steady State, 77–101. Dordrecht: Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2590-1_5.

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Giljum, Stefan, Friedrich Hinterberger, Christian Lutz, and Bernd Meyer. "Accounting and Modelling Global Resource Use." In Handbook of Input-Output Economics in Industrial Ecology, 139–60. Dordrecht: Springer Netherlands, 2009. http://dx.doi.org/10.1007/978-1-4020-5737-3_8.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 229–30. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_27.

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Conference papers on the topic "Accounting in use"

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Skorev, Mikhail M., Tatiana O. Grafova, Irina R. Kirishchieva, and Oksana A. Mishchenko. "The Use of Accounting Engineering Elements in Strategic Accounting." In International Conference on Economics, Management and Technologies 2020 (ICEMT 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200509.068.

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Svobodová, Libuše. "Do Producers of Accounting Software Use Social Media?" In Hradec Economic Days 2018, edited by Petra Maresova, Pavel Jedlicka, and Ivan Soukal. University of Hradec Kralove, 2018. http://dx.doi.org/10.36689/uhk/hed/2018-02-035.

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Masrur, Izza, Nurul Istiqomah, and Dewi Ismoyowati. "Stakeholders Linkage in Biogas Use as the Application of Blue Economy Concept." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008442905950602.

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Fatmawati, Amelia, Dhea Lestari Noor Putri, Pace Riansyah STH, and Fitri Mareta. "The Influence of Accounting Understanding and Use of Accounting Information Systems on the Quality of Financial Statements." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.021.

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Barbera, Antonio, Maria Escriva, Olga Fullana, Paloma Merello, Luis Porcuna, Rubén Porcuna, and Ana Zorio-Grima. "Use of Instagram to promote ethics in a financial accounting course." In IN-RED 2022: VIII Congreso de Innovación Educativa y Docencia en Red. València: Editorial Universitat Politècnica de València, 2022. http://dx.doi.org/10.4995/inred2022.2022.15898.

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This paper presents an innovative experience to promote student engagement and creativity in the learning of an accounting subject using Instagram. In four groups of Financial Accounting, a first-year introductory course, students have been asked to watch three movies on ethics and accounting. Then they have completed some questionnaires and prepared a short video with free format on the importance of ethics in accounting. A voting competition has been undertaken to select one video from each group which has been uploaded on Instagram. Finally, a final voting competition has been run on those four videos. We identify the characteristics of the most voted video in order to improve the activity next year.
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Ariana, I. Made, I. Made Sura Ambara Jaya, and I. Dewa Made Mahayana. "Student Acceptance of the Use of Spreadsheet-Based Accounting Applications." In Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icastss-19.2019.19.

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Zou, Junqi. "THE USE OF VIRTUAL REALITY (VR) TECHNOLOGY IN ACCOUNTING EDUCATION." In 12th annual International Conference of Education, Research and Innovation. IATED, 2019. http://dx.doi.org/10.21125/iceri.2019.2793.

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Shkurti (Perri), Rezarta. "Cloud Computing in Accounting and Digital Financial Reporting in Albania." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.

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Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web report­ing, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of account­ing procedures. Several tools such as online reporting and Extensive Busi­ness Reporting language are presented and their impact on the use of the accounting systems and other financial reporting instruments in Albania is explained. This paper finds that cloud computing has been used extensively by the private companies offering accounting information systems in Alba­nia whereas Extensive Business Reporting language and the IFRS Taxonomy have not attained great recognition in Albania.
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Wijaya, Andreas, Lelly Christin, and William Andrean Wijaya. "The Antecedents Intention of Use Mobile Payment for Millennial Generation." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.004.

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Ramadhani, Gilda Azalia Nur, Miguna Astuti, and Noraini Nasirun. "Examining Factors Influencing Intention to Use E-Wallet in Indonesia." In 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220304.051.

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Reports on the topic "Accounting in use"

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Jones, P. Resource Allocation, Control, and Accounting for the Use of Network Resources. RFC Editor, June 1992. http://dx.doi.org/10.17487/rfc1346.

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McGowan, Christopher M. Understanding and Accounting for National Will in Strategies that Use Military Forces. Fort Belvoir, VA: Defense Technical Information Center, April 2015. http://dx.doi.org/10.21236/ad1001703.

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Fetzer, James, Tina Highfill, Kassu Hossiso, Thomas Howells, Erich Strassner, and Jeffrey Young. Accounting for Firm Heterogeneity within U.S. Industries: Extended Supply-Use Tables and Trade in Value Added using Enterprise and Establishment Level Data. Cambridge, MA: National Bureau of Economic Research, November 2018. http://dx.doi.org/10.3386/w25249.

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Verburg, Peter H., Žiga Malek, Sean P. Goodwin, and Cecilia Zagaria. The Integrated Economic-Environmental Modeling (IEEM) Platform: IEEM Platform Technical Guides: User Guide for the IEEM-enhanced Land Use Land Cover Change Model Dyna-CLUE. Inter-American Development Bank, September 2021. http://dx.doi.org/10.18235/0003625.

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The Conversion of Land Use and its Effects modeling framework (CLUE) was developed to simulate land use change using empirically quantified relations between land use and its driving factors in combination with dynamic modeling of competition between land use types. Being one of the most widely used spatial land use models, CLUE has been applied all over the world on different scales. In this document, we demonstrate how the model can be used to develop a multi-regional application. This means, that instead of developing numerous individual models, the user only prepares one CLUE model application, which then allocates land use change across different regions. This facilitates integration with the Integrated Economic-Environmental Modeling (IEEM) Platform for subnational assessments and increases the efficiency of the IEEM and Ecosystem Services Modeling (IEEMESM) workflow. Multi-regional modelling is particularly useful in larger and diverse countries, where we can expect different spatial distributions in land use changes in different regions: regions of different levels of achieved socio-economic development, regions with different topographies (flat vs. mountainous), or different climatic regions (dry vs humid) within a same country. Accounting for such regional differences also facilitates developing ecosystem services models that consider region specific biophysical characteristics. This manual, and the data that is provided with it, demonstrates multi-regional land use change modeling using the country of Colombia as an example. The user will learn how to prepare the data for the model application, and how the multi-regional run differs from a single-region simulation.
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Fuentes, Rolando. Distribution Networks Tariff Design in the Era of Decentralization: A Business Model Approach. King Abdullah Petroleum Studies and Research Center, November 2020. http://dx.doi.org/10.30573/ks--2020-dp24.

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In this paper we discuss the unexplored two-way relationship between distribution network tariff design and the emergence of new business models in the power sector. Distribution network tariffs have traditionally used a cost accounting method. We suggest, instead, the use of a business model framework to analyze the extent to which emerging business models in the power sector change the way electricity distribution network services are priced and packaged.
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Kusaka, Jin, Akinori Morishima, Nobuhiko Horie, and Yasuhiro Daisho. A Numerical Study on Diesel Combustion Using a Computational Fluid Dynamics Code Accounting for the Finite-Rate Elementary Chemical Reactions~Three-Dimensional Simulation by the Use of a Fast Ordinary Differential Equation Solver. Warrendale, PA: SAE International, May 2005. http://dx.doi.org/10.4271/2005-08-0314.

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TARAKANOVA, V., A. ROMANENKO, and O. PRANTSUZ. MEASURES TO PREVENT POSSIBLE EMERGENCIES AT THE ENTERPRISE. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-1-4-32-43.

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In the article, the authors consider emergency situations at the enterprise of the Joint-Stock Company “Scientific and Production Complex “Alternative Energy” (JSC “NPK “ALTEN”), consider measures to prevent emergency situations at the enterprise, readiness to eliminate them consequences. Compliance with these measures will improve the efficiency of the company’s industrial safety management system. The relevance of the research is aimed at an effective system of organization and management of industrial safety, which allows you to manage risks and helps to ensure favorable working conditions for the health of employees at the enterprise. A mobile emergency and emergency response system was created. The system can also be used for accounting and accident investigation, based on the use of corporate communication devices and applications for mobile operating systems.
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Russell, V. K. MAC, material accounting database user guide. Office of Scientific and Technical Information (OSTI), September 1994. http://dx.doi.org/10.2172/10104854.

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Datshkovsky, Darcia, Maria Perez, Jesse Madden Libra, and Julien Sylvain Collaer,. Open configuration options Scarcity in the Land of Plenty. Inter-American Development Bank, February 2022. http://dx.doi.org/10.18235/0003969.

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Latin America and the Caribbean (LAC) is the most water-rich region in the world, but millions of its inhabitants live with water risk. This contradiction, driven by mismatches in the location of supply vs demand, quality issues, and failing infrastructure, makes it crucial that policy makers use people-centric water risk metrics when assessing water risk in LAC. 35% of the population lives in water stressed basins, a number which balloons to 60% when accounting for the lack of institutional capacity for preserving water quality and providing water services.
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Berzofsky, Marcus E., Andrew Moore, G. Lance Couzens, Lynn Langton, and Chris Krebs. Potential Survey Error Due to a Panel Design: A Review and Evaluation of the National Crime Victimization Survey. RTI Press, July 2020. http://dx.doi.org/10.3768/rtipress.2020.rr.0039.2007.

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We use a total survey error approach to examine and make recommendations on how to adjust for non-sampling error in longitudinal, mixed-mode surveys. Using data from the National Crime Victimization Survey (NCVS), we examine three major sources of non-sampling error: telescoping, mode effects, and fatigue. We present an assessment of each source of error from a total survey error perspective and propose alternative adjustments to adjust better for this error. Findings suggest that telescoping and fatigue are likely sources of error in the NCVS, but the use of mixed-modes is not. Furthermore, both telescoping and fatigue are present in longitudinal surveys and accounting for one but not the other results in estimates that under- or overestimate the measures of interest—in this case, the rate of crime in the United States.
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