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Journal articles on the topic 'Accounting in use'

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Published: 10 December 2022

Last updated: 28 January 2023

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1

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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11

Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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Устинова and Yana Ustinova. "Accountant professional judgment as an instrument of accounting decision selection." Auditor 1, no. 1 (February 25, 2015): 61–70. http://dx.doi.org/10.12737/12791.

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This article bases necessity and expediency of use the accountant professional judgment as an instrument of reduction entropy of accounting system and decision of accounting problems in the framework of “true and fair view” concept. By this marks the base types of uncertainties, which demand making professional judgment, determines the information sources and stages of its forming, means the difficulties of its practice use.

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Spivak, Serhii, Diana Panchyshyn, Mykhailo Skochylias, and Kateryna Yaremchuk. "Digitalization of accounting processes." Socio-Economic Problems and the State 25, no. 2 (2021): 113–19. http://dx.doi.org/10.33108/sepd2022.02.113.

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The article examines the features of the introduction and use of information technology and accounting systems. It is established that information technologies are the main trends in the development of accounting, its demand and further development in the direction of expanding professional competencies. It is determined that the use of digital technologies in accounting processes can bring the development of the accounting profession to a new level. In the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. The prospects of using Ukrainian information systems for automation of accounting and management of economic security of enterprises in the conditions of digitalization are also determined. An analysis of the use of accounted modern Internet technologies, separately paid considerable attention to the use of cloud technology. The possibility and feasibility of their use in accounting. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. Critical analysis of online resources that provide «virtual» accounts using cloud technologies. Formulated range of accounting problems whose solution is possible using the «cloud» and organization of workspaces. The advantages of the accounting system digitalization are defined. The most popular automated accounting systems are considered. It is established that in general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

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Young, Bessie A. "Pharmacologic Treatment of Diabetic Nephropathy." US Endocrinology 00, no. 01 (2005): 43. http://dx.doi.org/10.17925/use.2005.00.01.43.

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Diabetic nephropathy is the primary cause of renal failure in the US and most developed countries, accounting for over 40% of prevalent patients initiating dialysis in the US Endstage Renal Disease (ESRD) program. Pathologically, diabetic nephropathy is thought to have a similar histological presentation in both type 1 and type 2 diabetic patients, although less is known about the early presentation of type 2 diabetic nephropathy due to less precision regarding the date of onset of diabetes.

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Mazurkin, P. M., and A. I. Kudryashova. "EFFECT OF COORDINATE BIRCH AT AVTOMOBILE ROADS ON THE AVERAGE TIME OF VEGETATION AND MAXIMUM WIDTH OF ACCOUNTING LEAVES." Успехи современного естествознания (Advances in Current Natural Sciences), no. 9 2019 (2019): 58–64. http://dx.doi.org/10.17513/use.37198.

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16

DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (September 1, 2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.

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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.

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17

Ouda, Hassan A. G., and Ralf Klischewski. "Accounting and politicians: a theory of accounting information usefulness." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (November 14, 2019): 496–517. http://dx.doi.org/10.1108/jpbafm-10-2018-0113.

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Purpose How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved. Design/methodology/approach Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users. Findings The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness. Research limitations/implications By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions. Practical implications Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning. Originality/value The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.

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18

Davidyuk, A. A., and I. V. Kambur. "Implementing the State Budget Accounting Policy with the Use of Automated Systems in Ukraine." Business Inform 2, no. 517 (2021): 232–39. http://dx.doi.org/10.32983/2222-4459-2021-2-232-239.

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The functioning of budgetary institution in the market conditions is impossible to imagine without the computerization of its main economic and production processes. Accountance is no exception. To facilitate routine accounting work, a large number of different accounting programs have been created in recent years. The introduction of accounting software products allows not only automating the accountance, but also establishing order in inventory control, in the supply and sale of products and goods, tracking contracts, quickly calculating wages, timely submitting official statistical reports. Computerization of accountance (both in general and considering its separate sections) not only facilitates the process of management of activities, but also is a prerequisite for fulfilling a number of legislative requirements, in particular regarding the submission of electronic reporting. In addition, automated accounting systems are used to process accounting information. The use of software allows the accountant to obtain up-to-date information, reduce the number of errors in the entry and processing of data caused by the human factor. The publication examines the current state and substantiates the need to automate the accounting system of budgetary institutions in order to ensure their efficient activities. The main features of software products for accountance automation in budgetary organizations are considered, also the main advantages of using these applications to optimize and adapt the accounting system of domestic institutions to the contemporary challenges of the information society and international practice of budget accounting are defined. The peculiarities of use of the most popular software products of budgetary institutions of Ukraine are analyzed; the key requirements for companies – manufacturers of accounting automation software products for the budgetary institutions of Ukraine are substantiated; a phased algorithm is substantiated to ensure the effective implementation of the process of automation of the accounting system in domestic budgetary organizations.

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19

Chaniago, Pandu, and Fitrawati Ilyas. "53 THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY." Jurnal Akuntansi 7, no. 2 (June 17, 2019): 53–70. http://dx.doi.org/10.33369/j.akuntansi.7.2.53-70.

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The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sample used in this study was 76 respondents. The method of analyzing the data applied was multiple linear regressions.From hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) Motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student.Key words: Family’s Environment, Motivation, Perception, Intention and Public Accountant

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20

Sarygina, Elina Sergeevna, and Tat'yana Borisovna Safonova. "Particular aspects of the use of judicial accounting expertise results for the investigation of corruption-related crimes." Полицейская и следственная деятельность, no. 1 (January 2021): 35–41. http://dx.doi.org/10.25136/2409-7810.2021.1.35841.

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The research subject is scientific and methodological patterns of a judicial expertise in the field of accounting research of state-funded organizations which are the most sensitive to corruption-related offences. The research object is investigatory and expert assessment of the use of the results of judicial accounting expertise for proving in investigating corruption-related crimes. Special attention is given to particular problems related to the mechanism of use of the results of such accounting research by investigators. To acquire evidentiary information about the case, one needs to analyze the report of an expert accountant as a possible evidence, while it is not possible to attach it to the case without its legality assessment. Only a careful reading of the research results by the person, who has initiated expertise, can help detect corruption-related circumstances. The authors of the article attempt at covering the range of problems which can lead to the consideration of a report of an expert accountant as an incomopetent evidence. On the other hand, the authors note that the analysis of accounting expertise helps investigators to establish or check facts not available to other experts. The scientific novelty of the research consists in the fact that the authors attempt at forming an overall picture of the mechanism of the use of judicial accounting expertise results for the investigation of corruption-related crimes.   

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Lew, Grzegorz. "Use of cost accounting in cost management." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 63, no. 9 (2019): 161–71. http://dx.doi.org/10.15611/pn.2019.9.14.

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Foster, Benjamin P., Julia N. Karcher, and Alan S. Levitan. "CPA's Use Of Accounting Information Systems Tools." Review of Business Information Systems (RBIS) 5, no. 3 (July 1, 2001): 7–16. http://dx.doi.org/10.19030/rbis.v5i3.5354.

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23

Villalba, Gara, Robert U. Ayres, and Hans Schroder. "Accounting for Fluorine: Production, Use, and Loss." Journal of Industrial Ecology 11, no. 1 (October 9, 2008): 85–101. http://dx.doi.org/10.1162/jiec.2007.1075.

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24

Bouwman, Marinus J. "THE USE OF PROTOCOL ANALYSIS IN ACCOUNTING." Accounting & Finance 25, no. 1 (February 25, 2009): 61–84. http://dx.doi.org/10.1111/j.1467-629x.1985.tb00067.x.

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Munter, Paul. "AcSEC tackles accounting for internal-use software." Journal of Corporate Accounting & Finance 9, no. 1 (1997): 29–33. http://dx.doi.org/10.1002/jcaf.3970090105.

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26

Dupoux, Marion. "The land use change time-accounting failure." Ecological Economics 164 (October 2019): 106337. http://dx.doi.org/10.1016/j.ecolecon.2019.05.017.

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27

Bergmann, Andreas. "Editorial: Use of accounting information by politicians." Public Money & Management 42, no. 8 (November 1, 2022): 573. http://dx.doi.org/10.1080/09540962.2022.2126625.

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28

Ihemeje, J. C., Geff Okereafor, and Bashir M.Ogungbangbe. "The Use of Accounting System in the Nonprofit-Oriented Church Organizations of Nigeria." International Journal of Management Science and Business Administration 1, no. 12 (2015): 58–66. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.112.1006.

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Dissanayake, K. H., and C. T. Gamage. "Factors affecting the intention to use cloud accounting among Sri Lankan accounting professionals." International Journal of Accounting and Business Finance 8, no. 1 (July 29, 2022): 77. http://dx.doi.org/10.4038/ijabf.v8i1.119.

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Putri, Sofie Yunida. "DIGITAL DISRUPTION: PELUANG ATAU ANCAMAN BAGI EKSISTENSI PROFESI AKUNTAN DI MASA DEPAN." Behavioral Accounting Journal 2, no. 2 (December 24, 2019): 130–42. http://dx.doi.org/10.33005/baj.v2i2.44.

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This study aims to examine the impact, both opportunities and threats, of digital disruption on the existence of the accounting profession in the future. This is a qualitative research with a transcendental phenomenology approach, which explores accountants' perspectives related to the digital disruption phenomenon faced by the accounting profession. Data collection was carried out with a semi-structured interview technique of three key informants who worked as educators at UPN "Veteran" Jawa Timur. The impact of digital disruption in this research is the impact of the use of virtual classroom systems on accountant educators and the use of accounting software for accountants. The results of this study indicate that digital disruption has no impact on the existence of the accounting profession as long as the accountant is able to adapt to technological developments. Therefore, to maintain its existence, an accountant must be able to adapt to technologicaldevelopments and increase his mastery of knowledge.

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31

Leoni, Giulia. "Rudimentary capital budgeting for a utopian Italian colony in Australia: Accounting as an advocating device." Accounting History 26, no. 3 (March 30, 2021): 386–408. http://dx.doi.org/10.1177/1032373220981422.

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Accounting historiography has often paid attention to individuals for their pivotal roles in the development of accounting practice and thought; however, little is known about individuals using accounting outside the traditional professional domain. This study explores the use of accounting calculations by a non-professional accountant, the intellectual Melchiorre Peccenini, who advocated his utopian project of an Italian colony in Australia in a book published in Melbourne. By analysing his life and context, as well as his writings and use of calculations, the article reveals how accounting was embedded in the intellectual discourse of an individual and became an advocating device. With its results, this investigation contributes to the accounting biography tradition by extending its boundaries to include ordinary individuals who can provide new insights into accounting as a multi-purpose device.

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Alsharari, Nizar Mohammad, and Alhashmi Aboubaker Lasyoud. "Is Traditional Management Accounting Still in Use? Contemporary Issues." Jurnal Dinamika Akuntansi dan Bisnis 6, no. 2 (October 5, 2019): 229–40. http://dx.doi.org/10.24815/jdab.v6i2.14153.

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This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accounting in the constitution of organizations and the ways in which management accounting systems as structures of intentionality both shape and are shaped by shared norms and understandings. The findings help to understand the concerns of the current mainstream in management accounting literature. In fact, the findings cohere with Hopwood and Scapens and their followers in the sense that management accounting is not a static phenomenon but one that changes over time to reflect new forms and practices. It was also found that management accounting is part and parcel of organizational change. By reviewing a subset of the studies on accounting history published during the period 1980 - 2018, this paper updates accounting history literature by focusing on management accounting research. The paper also contributes to the existing literature by presenting the discussions of management accounting and organizational change. However, other studies can consider this paper as starting point to examine other areas of accounting such as financial accounting.

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McGourty, Glenn, David Lewis, Josh Metz, John Harper, Rachel Elkins, Juliet Christian-Smith, Prahlada Papper, Larry Schwankl, and Terry Prichard. "Agricultural water use accounting provides path for surface water use solutions." California Agriculture 74, no. 1 (March 2020): 46–57. http://dx.doi.org/10.3733/ca.2020a0003.

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Stevelinck, Ernest. "ACCOUNTING IN ANCIENT TIMESa." Accounting Historians Journal 12, no. 1 (March 1, 1985): 1–16. http://dx.doi.org/10.2308/0148-4184.12.1.1.

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Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The interpretations of the records is doubtful, due to the very different economic environment in which they were created. In any case, there is little of interest to the present-day accountant in the study of primitive and obsolete accounting practices.

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Ilona, Desi, and Zaitul. "Behavioural intention to use accounting application: perceived ease of use as mediating variable." Journal of Management Info 7, no. 4 (January 13, 2021): 211–18. http://dx.doi.org/10.31580/jmi.v7i4.1610.

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This study investigates the role of perceived ease of use as an intervening variable between two external factors from the technology acceptance model (TAM) and Accounting application (MYOB) usage intention. This paper broadened TAM by enhancing external factors: performance expectancy and effort expectancy. Seventy-nine accounting students responded in this study. Employing Structural Equation Model (SEM-PLS) concludes that perceived ease of use fully intercedes the connection between effort expectancy and MYOB usage intention. Besides, perceived ease of use also intervenes the association between performance expectancy and intention to use MYOB accounting application. However, the type of mediation is complimentary mediation. The practical and theoretical implication is discussing in this paper.

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Taufiq Hidayat, Rokhmat, and Akhmad Khabibi. "The Big Data Era: What are the Implications for the World of Accounting?" Majalah Ilmiah Bijak 17, no. 2 (September 30, 2020): 248–54. http://dx.doi.org/10.31334/bijak.v17i2.781.

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In an era where information technology is developing so rapidly as it is now, contact with technology is inevitable. One that may often be heard is the use of big data. Although the development of big data has begun long before, its growth began rapidly since the Oxford Dictionary included the definition of big data in 2013. The use of big data is thought to have a big influence on the business world, and anything that influences the business world will certainly affect the world of accounting. Does the accountant anticipate these changes? In this article, the author tries to explore what allusions might occur between the world of accounting and big data. Big data will increase the complexity of the accounting world by adding unstructured data in the accounting cycle. This presents a challenge for accountants but can also provide far greater added value if accountants are able to use it well. The results of this study indicate that there are at least 3 areas in the field of accounting that are very likely to be exposed to the use of big data, namely in the process of financial accounting, managerial accounting, and auditing

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Tumirin, Tumirin, Neny Jayanti, and Umaimah. "Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 4, no. 1 (July 3, 2019): 43–60. http://dx.doi.org/10.34202/imanensi.4.1.2019.43-60.

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Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Abstract Aim of this research is test of difference perception betwen educator accountant and public accountant of Islamic Accounting. In this research, Islamic Accounting measured by four indicator that are business activity characteristic of Islam, characteristic accounting of Islam, Islam User accounting and gool of Islamic Accounting. This research use quantitative methods. Questionnaire distributed to responden. The number of respondens are 54 educator accountants and 55 public accountants. The result can be concluded that hypothesis of alternative is accepted. There is difference of perception between educator accountant and public accountant of Islamic Accounting.

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Srirejeki, Kiky, Saras Supeno, and Agus Faturahman. "Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant." Binus Business Review 10, no. 1 (March 31, 2019): 11–19. http://dx.doi.org/10.21512/bbr.v10i1.5232.

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The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.

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Hatta, Madani, Fenny Marietza, and Rewa Yoke Desthomson. "THE INFLUENCE OF INTENTION UTILIZATION AND USE OF ACCOUNTING SOFTWARE ON INDIVIDUAL PERFORMANCE: UNIFIED THEORY APPROACH OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL." Jurnal Akuntansi 6, no. 1 (May 13, 2019): 85–100. http://dx.doi.org/10.33369/j.akuntansi.6.1.85-100.

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This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT.

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Osimk-Teasdale, Ruth, and Nora Dorn. "Accounting for ELF." Compilation, transcription, markup and annotation of spoken corpora 21, no. 3 (September 19, 2016): 372–95. http://dx.doi.org/10.1075/ijcl.21.3.04osi.

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This paper reports on some issues encountered when using various ‘external points of reference’ in the development of POS-tagging guidelines for the Vienna-Oxford International Corpus of English (VOICE). VOICE is a corpus of spoken English as a Lingua Franca (ELF) containing naturally occurring, plurilingual data. As in all kinds of natural language use, speakers recorded in VOICE exploit available linguistic resources, often resulting in non-codified language use and language which is difficult to classify unambiguously. However, detailed tagging solutions for such phenomena are rarely reported. We discuss usefulness and limitations of external points of reference with regard to their suitability for POS-tagging VOICE and address methodological as well as practical issues, especially the handling of non-codified language use and different types of ambiguities. We suggest that the solutions found, and the theoretical approach adopted, could be relevant for the tagging of other spoken corpora.

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Yekimov, Sergey, Viktoriia Nianko, Serhii Harkusha, Oksana Burlitska, and Tetiana Gavrilko. "The use of accounting outsourcing in small agricultural enterprises." E3S Web of Conferences 285 (2021): 01002. http://dx.doi.org/10.1051/e3sconf/202128501002.

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Accounting and management accounting at an agricultural enterprise reflects the results of economic and financial activities. The success of the company’s operation largely depends on the performance of its accounting functions. The article deals with the problems of setting and maintaining management accounting at agricultural enterprises. The necessity of using accounting outsourcing in small agricultural enterprises is justified. Calculating the cost of production of an agricultural enterprise is an important problem on the way to reducing it. To effectively calculate the cost of production, an agricultural enterprise should combine the process-by-process and batch method of cost accounting. This will make it possible to increase control over production costs, but requires the use of accounting specialists with appropriate competencies and skills. As a rule, small agricultural enterprises and primarily farms use a simplified accounting and reporting system. The simplified form of accounting and reporting, on the one hand, significantly simplifies the preparation and submission of tax reports for small agricultural enterprises, but at the same time does not allow for effective control of production costs. Accounting outsourcing allows you to reduce the costs of the company for the services of accountants and at the same time increase their efficiency..

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Japee, Gurudutta, and Ankit Joshi. "USE OF CLOUD COMPUTING AND ACCOUNTING: BUSSINESS PRESPECTIVE." GAP GYAN - A GLOBAL JOURNAL OF SOCIAL SCIENCES 1, no. 2 (December 15, 2018): 118–21. http://dx.doi.org/10.47968/gapgyan.120017.

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Now a day’s business houses started adopting and currently are using cloud computing and accounting Because of growth possibilities or potential of cloud computing and accounting as a world scenario. Business houses developed their own big data centers, private cloud or hybrid cloud as a support for their processes within the shared virtual and configurable resource. Cloud computing and accounting technology process and store a series of sensitive and confidential data (financial statements, financial reports, A.O.A and M.O.A) of a business houses. Cloud accounting and computing technology adoption provides a rigorous analysis of data and application security. In this paper which is based on a descriptive analysis of existing literature and specialized practice in this field. We wish to synthesize the potential of cloud accounting and computing in the development of business houses.

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Aerts, Walter. "On the use of accounting logic as an explanatory category in narrative accounting disclosures." Accounting, Organizations and Society 19, no. 4-5 (May 1994): 337–53. http://dx.doi.org/10.1016/0361-3682(94)90001-9.

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Pernica, Martin, and Helena Hanušová. "Certain Aspects of the Use of Accounting Principles in the Accounting of Public Corporations." Procedia - Social and Behavioral Sciences 213 (December 2015): 345–50. http://dx.doi.org/10.1016/j.sbspro.2015.11.549.

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Fadeeva, Olga P. "ACCOUNTING AND SPECIFICATION OF AGRARIAN LAND USE RIGHTS." Interexpo GEO-Siberia 3, no. 1 (May 21, 2021): 240–47. http://dx.doi.org/10.33764/2618-981x-2021-3-1-240-247.

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The solution to the problem of accounting for land resources and their use is equally relevant for business, and for the authorities, and for the rural population. The authorities cannot build a strategy for economic development, plan support for rural producers, or collect taxes if they do not have reliable data on the most important local resource. For business, the formation of a transparent and consistent accounting system and clear rules for land use will facilitate access to land. The main research issue of this article is to assess the possibilities and limitations of existing technologies for the specification of land rights and the organization of land use monitoring as tools for increasing the productivity of cultivated and engaging in the circulation of unused land resources.

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Geraskin, Mikhail Mikhailovich, Zhanna Nikolaevna Bakanova, Vasily Ivanovich Kargin, Natalia Nikolaevna Ivanova, and Nikolay Nikolaevich Neyaskin. "Accounting of heavy metals in agricultural land use." BIO Web of Conferences 52 (2022): 00029. http://dx.doi.org/10.1051/bioconf/20225200029.

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People use many chemicals in their economic activities, which leads to the fact that they become involved in a cycle of anthropogenic transformations of the environment. It was proved that microelements and heavy metals are the most toxic among pollutants. Microelements in the arable layer of the soil depend on the type of soils, their location and content in soil-forming rocks. The studies revealed that the content of heavy metals in the soil in all cases is lower than the APC (MPC). The products obtained in the test areas are safe in relation to the content of heavy metals. Adaptive landscape farming systems can serve as an additional and significant step in optimizing the environmental situation when the soils are contaminated with heavy metals.

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Van Hoepen, M. A. "Accounting changes and the use of financial statements." Maandblad Voor Accountancy en Bedrijfseconomie 70, no. 3 (March 1, 1996): 147–49. http://dx.doi.org/10.5117/mab.70.15643.

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Fry, T. D., D. C. Steele, and B. A. Saladin. "The use of management accounting systems in manufacturing." International Journal of Production Research 36, no. 2 (February 1998): 503–25. http://dx.doi.org/10.1080/002075498193868.

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Lewis, N. R., L. D. Parker, G. D. Pound, and P. Sutcliffe. "Accounting Report Readability: The Use of Readability Techniques." Accounting and Business Research 16, no. 63 (June 1986): 199–213. http://dx.doi.org/10.1080/00014788.1986.9729318.

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Groenewald, H. C. "Entextualisation—accounting for language use in oral poetry." South African Journal of African Languages 18, no. 1 (January 1998): 1–10. http://dx.doi.org/10.1080/02572117.1998.10587180.

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