Relevant bibliographies by topics / Accounting Profit

Academic literature on the topic 'Accounting Profit'

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Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Accounting Profit"

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Susanti, Susi, and Eri Triharyati. "PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA." Jurnal AkunStie (JAS) 6, no. 2 (December 16, 2020): 125–38. http://dx.doi.org/10.32767/jas.v6i2.1154.

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This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.
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Choi, Pilsik. "Constructing a balanced view of profit structure in grocery retailing." Management Research Review 40, no. 7 (July 17, 2017): 726–44. http://dx.doi.org/10.1108/mrr-04-2016-0089.

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Purpose The purposes of this paper are to propose a different profitability metric (i.e. anchor category profits) at the category level based on the concept of anchor categories and to illustrate how such a metric can be calculated in field settings to offer a balanced view of profit structure from both the accounting and marketing perspectives. Design/methodology/approach First, the concept of anchor categories is developed drawing on anchor effects theory and automatic cognitive processing theory. Based on anchor categories, this paper proposes a formula for calculating anchor category profits. Using the data collected with a survey instrument, this paper calculates accounting profits and anchor category profits for two grocery stores. Findings The intra-store analysis of accounting profits and anchor category profits reveals that the two profit measures project different profit contribution patterns by product categories for each store. The inter-store analysis provides quite different, yet useful information about profit structures for the two grocery stores. Although the two stores are similar in terms of accounting profits, their anchor category profits show different pictures regarding profit contribution patters by product categories between the two stores, revealing that different categories attract customers to different stores. Practical/implications Comparing accounting profits and anchor category profits allows retail managers to identify traffic generator categories and cash generator categories, which helps retail managers develop more effective category management to increase storewide profits. Originality value This paper increases understanding of the relationship between product categories and store choice behavior by offering a theoretical rationale to explain why some product categories influence consumers’ store choice. This paper also proposes anchor category profits as a more implementation-friendly category-level profitability metric that combines accounting principles with consumers’ shopping trip planning behavior.
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Akkapeddi, Bhavani, Ankit Srivastava, and Arzoo Tomar. "What Makes Business Going? Accounting Profit vs Economic Profit." Adarsh Journal of Management Research 10, no. 2 (September 18, 2017): 76. http://dx.doi.org/10.21095/ajmr/2017/v10/i2/141499.

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Fiorito, Riccardo. "INVENTORY ACCOUNTING AND PROFIT EVALUATION." Review of Income and Wealth 37, no. 4 (December 1991): 433–45. http://dx.doi.org/10.1111/j.1475-4991.1991.tb00382.x.

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Puspitaningtyas, Zarah, Akhmad Toha, and Aryo Prakoso. "Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings." Accounting and Financial Control 2, no. 1 (November 19, 2018): 27–36. http://dx.doi.org/10.21511/afc.02(1).2018.03.

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Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is not only materially interpreted. Although profit is used as an indicator of the success of the company, profit is interpreted as a representation of changes in the company’s economic reality. That, the meaning of profit reflects the company’s efforts to improve its economic capacity and its usefulness to the wider community. In other words, that profit is an economic information instrument that is expected to provide value-added to its users.
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Li, Yao, and Yuju Li. "Comparative Analysis on the Evaluation Method of Enterprise Profit Quality." E3S Web of Conferences 235 (2021): 02070. http://dx.doi.org/10.1051/e3sconf/202123502070.

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As an important index to measure the operating result of enterprises, profit is the focus of accounting information users. In recent years, with the emergence of financial fraud cases in the whole world, the authenticity and reliability of accounting profits have been questioned. The users of accounting information shift their focus from the quantity to the quality of accounting profits. How to evaluate the quality of profits comprehensively and reasonably has become the focus of enterprise financial analysis. At present, the academic world has not established a unified evaluation system and method. My study summarizes and evaluates four most commonly used methods for evaluating enterprise profit quality. The study finds that all kinds of methods have their own characteristics. Each method has advantages as well as disadvantages. It is believed that the quality of profit is affected by many factors, and a variety of methods can be used for comprehensive evaluation to ensure the accuracy of the evaluation result.
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Alinezhad Sarokolaei, Mehdi, and Mehdi Tahmasbi. "Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange." Journal of Social Sciences Research, no. 54 (April 8, 2019): 982–89. http://dx.doi.org/10.32861/jssr.54.982.989.

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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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Alinezhad Sarokolaei, Mehdi, and Mehdi Tahmasbi. "Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 693–700. http://dx.doi.org/10.32861/jssr.spi5.693.700.

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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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RUKMANA, RISA. "Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas." Tangible Journal 4, no. 2 (December 28, 2019): 328–42. http://dx.doi.org/10.47221/tangible.v4i2.68.

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This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange, but there is one variable, namely cash income which has no significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange.
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Ashraf, Junaid, and Abdul Rauf. "Waseela Foundation: Accounting for Zakat." Asian Journal of Management Cases 17, no. 1_suppl (January 8, 2020): S55—S60. http://dx.doi.org/10.1177/0972820119884406.

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The case focusses on the issues faced by Waseela Foundation in its accounting system, specifically in recording the receipt of zakat donations and utilization thereof. The existing accounting system is simple and puts all types of donations into one pool. Expenses are paid out of that pool indiscriminately. It is not acceptable to some zakat donors who have different interpretations regarding the use of zakat funds. Mr Mustafa was given the task of redesigning the accounting system which would assure the donors that their zakat was being managed and disposed of as per their instructions. Accounting for donations in non-profits requires an elaborate system of recording and reporting that can distinguish between different sources of donations and their utilization. This is important because some donations have to be spent on specific purposes. Hence, unlike for-profit organizations, non-profit organizations have to keep different sources of funds separate for recording and reporting purposes. Zakat poses special accounting challenges because there are variations in interpretations of different schools of thought with regard to avenues of spending the zakat. The case thus provides students with an excellent opportunity to understand the intricacies of fund accounting for non-profits.
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Dissertations / Theses on the topic "Accounting Profit"

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Horton, Joanne. "Accounting for shareholders' profits in long-term insurance business." Thesis, Aberystwyth University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297322.

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Qiang, X. (Xiaomin). "Earnings management in small profit firms during financial crisis of 2008–2009." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201304051161.

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Purpose: This paper examines empirically the managerial earnings management practices undertaken by small profits firms, and seeks whether these practices changed during the recent global financial crisis. Previous studies on small but positive earnings are normally in whether earnings management causes the discontinuity around zero in earnings distribution. There few studies combined discontinuity around zero with different macroeconomic conditions. Design: The association between earnings management and small profit firms is investigated by three measures. First, earnings distribution of scaled earnings by lagged market value in different scaled earnings level during financial crisis is portrayed. Second, distribution of accumulated discretionary accruals which is the proxy for earnings management in different scaled earnings level is exhibited. Third, based on the qualified firm-year observations, discretionary accruals regressed on several earnings management controlling variables are tested. Due to the limited number of qualified firm-year observations, two measures of small profit firms are used. Data: The sample is selected from all listed firms in United States. Financial crisis period is confined in Year 2008 and 2009 when the stock price was in the bottom in recent decades. In these two years, the incentives from capital markets are restricted in the low level. Findings: Without considering financial crisis, there is income-increasing earnings management in small profit firms which is consistent with previous studies. After considering financial crisis, the practices of earnings management is changed to income-decreasing, which provides the direct evidence on that the constitution of small profits firms are those ex-ante profit firms during the crisis and also provides the indirect evidence on that the constitution of small profits firms are small losses or losses firms in other periods. Both earnings distribution and accumulated discretionary accruals in financial crisis have the same consequence. Practical Implications: This paper shows profit firms employ income-decreasing earnings management during the bad economic situation. The good financial performance from these firms in the post-crisis period need to be questioned whether the business actually revived.
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Pence, Diana Kay. "An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279147/.

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George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.
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Laude, Marcelo Rzewuski. "A contabilidade na incorporação e construção civil consegue gerar informações corretas para avaliação de empreendimentos no longo prazo?" reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/149312.

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O presente trabalho tem como objetivo estudar a contabilidade no segmento de Incorporação e Construção Civil, como geradora de informações para a avaliação de empreendimentos no Longo Prazo, comparando o método contábil e o econômico. O estudo faz o levantamento do cenário econômico, inserindo o segmento em questão, apresentando as regras de negócios. Na etapa posterior busca-se de forma breve, traçar um histórico da contabilidade no mundo e no Brasil, inserindo-a no segmento, com a aderência as normas internacionais e seus impactos. São apresentadas as análises dos demonstrativos contábeis com a escolha de determinados indicadores para o estudo de caso, na seção posterior são apresentados os métodos de análise de investimentos, abordando o custo de oportunidade e duas opções para mensuração desse custo, evidenciando as diferenças entre os lucros contábil e econômico. Na penúltima seção há a apresentação de um estudo de caso para comparação dos resultados.
The present thesis studies the Accounting policies in Brazilian Real State Market, as an information predictor for the evaluation process and decision making for long-term projects, comparing the accounting method with the economic one. The essay brings up characteristics of economic environment in this specific segment, presenting the usual business guidelines. In a second moment, a brief study from historical facts of national and international accounting methodologies and their consequences are placed in Brazilian Real State, according to international standards. The financial statement analysis are presented by the optic of financial performance ratios and, in a subsequent section, the methodology for performance analysis is brought out, focused on two different methods for measure the opportunity cost . The differences between accounting and economic profits are pointed. In the end, a case study compares the results.
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Smith, David M. 1961. "The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation." Thesis, University of North Texas, 1997. https://digital.library.unt.edu/ark:/67531/metadc278233/.

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This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by using a control group and comparing two proxies of subject task knowledge; years of pricing experience and a measure of the cognitive structure of pricing knowledge. In addition, this research manipulates task complexity by using two different accounting systems. These systems vary in the number of cost pools used in allocating overhead, resulting in differentially projected cost and profit information. A total of 60 subjects participated in a computer laboratory experiment. These subjects were non-accountants with varying amounts of pricing knowledge. Subjects were randomly assigned to six experimental groups which varied by feedback type (no accounting feedback, outcome feedback only, or a combination of outcome and task properties feedback) and task complexity (high or low number of overhead cost pools). The subjects attempted to (1) maximize profits for a product during 15 rounds of pricing decisions, and (2) accurately estimate their profit for each round. The experimental results indicate no difference in performance between the three feedback types examined. However, increases in both subjects' pricing knowledge and the number of cost pools do influence feedback effectiveness. This study suggests that the amount of the users' task knowledge may influence the effectiveness of current accounting reports. In addition, increasing the number of cost pools in accounting systems may be beneficial for all users.
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Rowles, Thomas (Tom), and n/a. "Development of Concepts of Capital and Income in Financial Reporting in the Nineteenth Century." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080808.142536.

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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983) injunction that accounting ought to be considered in the context in which it arises. The study illustrates the significance of a flawed accounting founded on an inadequate definition of capital to adversely affect economic life by reference to the legal debate and litigation in English courts about the definition of profit available for distribution as dividends that occurred at the end of the nineteenth century. The study explores nineteenth century understanding of the concept of capital in economic philosophy on the basis that it would be in that body of philosophic literature that such ideas would have to be examined. The study finds that, for most of the nineteenth century, understanding of the nature of capital and income derived from the works of William Petty and Adam Smith. It held that capital and income were separate states of wealth. This conception of capital continued in the work of David Ricardo, Marx and J. S. Mill, and is evident also in the work of Alfred Marshall. The modern, twentieth century, understanding of capital and income as antithetical states of wealth is identified in the study as deriving from the work of the American economist Irving Fisher in 1896. The contribution of this thesis is to • Establish that the crisis in late nineteenth century financial reporting derived from the prevailing conception of capital and its relationship to income, • note that the conception in legislative requirements determining profit were consistent with that definition, and • identify the origin of the modern, twentieth century understanding of capital and income as antithetical states of wealth. The study provides an in-principle view that nineteenth century capital accounting had the capacity to cause misallocation of resources within an economy.
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Downs, Brian. "A Case Study in the For-Profit Postsecondary School Industry: Market and Student Success." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/710.

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Education is the best investment for human capital. The demand for higher education has created a complex milieu with interesting players. One of the most interesting developments is the growth of the for-profit postsecondary sector. A perennial misfit beside the established non-profit institutions, it has become one of the dominate forces in the world of higher education.
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Seidner, Blake. "The Balance Between Financial and Quality Performance in For-Profit Hospitals versus Non-Profit Hospitals." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1950.

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Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality. This signals a tradeoff between financial performance and quality, especially measures relating to the customer. For-profit hospital management places more of an emphasis on the financial performance while non-profit hospital management demonstrates a balance between financial performance and high quality performance. Without being involved in hospital management decision-making, examining hospital outcomes is the best way to give insight into how hospital management is shifts performance priorities by different types of ownership.
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Karkazienė, Daiva. "Finansinės ir mokestinės apskaitos suderinamumo modelis." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20140626_161843-74784.

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Finansinė ir mokestinė apskaitos dėl reglamentų neatitikimų, informacijos vartotojų skirtingų poreikių tapo dvi skirtingos sistemos, turinčios skirtingus tikslus. Tačiau praktiniu požiūriu toje pačioje įmonėje negali būti kelių apskaitos sistemų. Įmonėje taikant atitinkamus apskaitos būdus ir metodus, turi būti parengta apskaitos politika, kad būtų suderinti finansinės ir mokestinės apskaitos tikslai. Įmonės tvarkydamos apskaitą ir rengdamos finansinę atskaitomybę vadovaujasi standartais, o apskaičiuojant apmokestinamąjį pelną turi nepažeisti Pelno mokesčio įstatymo nuostatų. Svarbiausi skiriamieji finansinės ir mokestinės apskaitos bruožai: finansinė apskaita skirta įmonės finansinei būklei įvardinti, naudojantis finansinėmis ataskaitomis, o mokestinė apskaita skirta mokesčių bazei apskaičiuoti ir mokesčių sumos teisingumui įrodyti. Įmonių finansinėje ir mokestinėje apskaitoje apskaičiuoti veiklos rezultatai- visai skirtingi dalykai. Jie neturi ir negali būti tapatinami. Tačiau tvarkant apskaitą, būtina atitinkamai atvaizduoti finansinės ir mokestinės apskaitos skirtumus. Tyrimo objektas: Finansinė ir mokestinė apskaitos sistemos. Tikslas. Sukurti finansinės ir mokestinės apskaitos suderinimo modelį. Minėtam tikslui pasiekti iškelti šie uždaviniai: • Pagrindinių reglamentų, kurių reikia laikytis tvarkant apskaitą ir sudarant finansinę atskaitomybę, įvardinimas; • Išanalizuoti apskaitos politikos sąvoką ir jos aspektus; • Įvardinti mokestinės apskaitos politikos aspektus ir... [toliau žr. visą tekstą]
Financial and taxing accountings became two separate systems having different aims due to the nonconformities of regulations and different needs of information users. But, practically, one and the same enterprise cannot have a couple of accounting systems. While applying appropriate ways and methods of accounting, the enterprise should prepare accounting policy which combines the goals of financial and taxing accounting. Enterprises administering their accounting and preparing financial accountability follow the standards, while during calculation of taxable profit – they should not violate provisions of Corporation tax law. The major and distinctive features of financial and taxing accounting are as follows: financial accounting is meant for naming the financial state of the enterprise by using financial reports, while taxing accounting is intended for calculating the tax base and prove the correctness of tax sum. Activity results calculated in the financial and taxing accounting of the enterprise – are completely different things. They should not and cannot be identified. But, the differences of financial and taxing accounting should be properly showed during keeping of accounting. Research object: Financial and taxing accounting as two different systems and their compatibility. Goal. Prepare a compatibility model for financial and taxing accounting. The following tasks have been set to achieve this goal: • Stating the major regulations which should be followed while... [to full text]
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Hsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.

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Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting firms is limited and lacking. This thesis contributes to the current research by providing a new perspective to the existing research on accounting firms. Purpose: The purpose of this thesis is to understand how the Big Four accounting firms organize in order to manage the balance between profession and profit. Method: The thesis uses a qualitative research method in which data and information is collected from financial statements and websites that is compiled into multiple case studies on the Big Four accounting firms to give a detailed description of how they organize to manage the balance between profession and profit. Conclusions: The result demonstrates that there are similarities between how the Big Four accounting firms organize to manage the balance between profession and profit. The thesis moreover shows that there are connections between the factors of organizing (goal, environment, strategy and structure latter of which is divided in organizational structure, partnership, knowledge, reward system, informal and formal management processes and responsibility distribution) and the balance between profession and profit which indicates that the Big Four accounting firms considers the balance between profession and profit in the organizing for the survival and success in the market.
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Books on the topic "Accounting Profit"

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Baillie, John. Systems of profit measurement. Wokingham: Published for the Institute of Chartered Accountants of Scotland by Gee, 1985.

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Systems of profit measurement. New York: Gee & Co., 1985.

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J, Harris Peter. Profit planning. 2nd ed. Oxford: Butterworth-Heinemann, 1999.

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J, Harris Peter. Profit planning. Oxford: Butterworth-Heinemann, 1992.

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Microsoft Profit. Redmond, WA: Microsoft Press, 1993.

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Ruppel, Warren. Not-for-Profit Accounting Made Easy. New York: John Wiley & Sons, Ltd., 2002.

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Ruppel, Warren, ed. Not-for-Profit Accounting Made Easy. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119202035.

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Ruppel, Warren. Not-for-Profit Accounting Made Easy. New York: John Wiley & Sons, Ltd., 2007.

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Not-for-profit accounting made easy. 2nd ed. Hoboken, N.J: Wiley, 2007.

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Managing to have profits: The art of hitting your target profit. New York: McGraw-Hill, 1989.

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Book chapters on the topic "Accounting Profit"

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Turner, D. E., and P. H. Turner. "Calculating Profit." In GCSE Accounting, 103–10. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_10.

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Turner, D. E., and P. H. Turner. "Calculating Profit." In GCSE Accounting, 111–17. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_11.

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Turner, D. E., and P. H. Turner. "Understanding Profit." In GCSE Accounting, 125–34. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-11734-5_13.

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Pijper, Trevor. "Profit and the Profit and Loss Account." In Creative Accounting, 44–82. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_4.

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Herbert, Michael. "Accounting for profit." In Practical Accounts 1, 159–74. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10549-6_11.

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Scapens, Robert W. "Cost-Volume-Profit Analyysis." In Management Accounting, 65–80. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_5.

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Scapens, Robert W. "Cost—Volume— Profit Analysis." In Management Accounting, 59–74. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_5.

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Bright, George, and Michael Herbert. "Measuring and Accounting for Profit." In Mastering Accounting, 82–102. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_8.

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Nishimura, Akira. "Uncertainty and Management Accounting: Opportunity, Profit Opportunity, and Profit." In Management, Uncertainty, and Accounting, 73–95. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8989-3_4.

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Simmonds, Andy. "Consolidated Profit and Loss Account." In Mastering Financial Accounting, 330–38. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_19.

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Conference papers on the topic "Accounting Profit"

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Li, ChunHua. "The Progress of Non-Profit Organization Accounting Studies." In 2014 International Conference on Information, Business and Education Technology (ICIBET 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icibet-14.2014.47.

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Jiang, Leping. "Research on Accounting System of Government and Non-profit Organizations." In 8th International Conference on Management and Computer Science (ICMCS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icmcs-18.2018.21.

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Nicolaenkova, Maria Sergeevna, and Yulia Antonovna Smekalina. "Profit tax meaning and its accounting organizations in modern Russian practice." In XII International Research-to-practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-113631.

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Theresia, Yuliana, and Danny Septriadi. "Tax Analysis and Profit Shifting Starbucks Corporation." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007022308670875.

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Susanto, AB. "Developing Ethical Leadership: People over Profit." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.76.

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Shiau, Ching-Shin, and Jeremy J. Michalek. "Optimal Product Design Under Price Competition." In ASME 2008 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2008. http://dx.doi.org/10.1115/detc2008-49176.

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Abstract:
Engineering optimization methods for new product development model consumer demand as a function of product attributes and price in order to identify designs that maximize expected profit. However, prior approaches have ignored the ability of competitors to react to a new product entrant; thus these methods can overestimate expected profit and select suboptimal designs that perform poorly in a competitive market. We propose an efficient approach to new product design accounting for competitor pricing reactions by imposing Nash and Stackelberg conditions as constraints, and we test the method on three product design case studies from the marketing and engineering design literature. We find that a Stackelberg leader strategy generates higher profit than a Nash strategy. Both strategies are superior to ignoring competitor reactions: In our case studies, ignoring price competition results in overestimation of profits by 12%–79%, and accounting for price competition increases realized profits by up to 3.4%. The efficiency, convergence stability, and ease of implementation of the proposed approach enables practical implementation for new product design problems in competitive markets.
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Gofaizen, Mark, Paavo Siimann, and Jaan Alver. "Profit per Employee Analysis (Based on Four Major Estonian Supermarket Chains in 2010-2014)." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.9.

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Li, Chunhua. "A Comparative Study of Non-Profit Organization Accounting between Chinese and Western Countries." In 2014 International Conference on Information, Business and Education Technology (ICIBET 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icibet-14.2014.52.

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Sasongko, Budi, Elfindri Elfindri, Sjafrizal, Tafdil Husni, and Alpon Satrianto. "Production Optimalization Analysis and Maximization Profit of Salt Farmers on the Madura Island." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.28.

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Sitorus, Tami, and Machmudin Eka Prasetya. "The Effect of Technology Infrastructure in Customer Relationship Management on Profit Increases with Customer Relationship Management (CRM) Process Mediation: An Empirical Study of the Indonesian Banking Industry." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.22.

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Reports on the topic "Accounting Profit"

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Aboba, B., and J. Wood. Authentication, Authorization and Accounting (AAA) Transport Profile. RFC Editor, June 2003. http://dx.doi.org/10.17487/rfc3539.

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