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Relevant bibliographies by topics / Accounting techniques

Academic literature on the topic 'Accounting techniques'

Author: Grafiati

Published: 10 December 2022

Last updated: 29 January 2023

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Journal articles on the topic "Accounting techniques"

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .

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WALTERS, PATRICIA DORAN, DOUG BOWMAN, and Jeannie J. Harrington. "IFRS Accounting Trends & Techniques." Journal of International Accounting Research 9, no. 2 (January 2010): 67–68. http://dx.doi.org/10.2308/jiar.2010.9.2.67.

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Kirk, Rachel, and Kelli Getz. "Accounting Techniques for Acquisition Librarians." Serials Librarian 62, no. 1-4 (January 2012): 17–23. http://dx.doi.org/10.1080/0361526x.2012.652454.

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GUINEA, Flavius-Andrei. "Study regarding the creative accounting techniques in management accounting." Audit Financiar 14, no. 142 (October 2016): 1136. http://dx.doi.org/10.20869/auditf/2016/142/1136.

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Androniceanu, Armenia, and Lenka Strakova. "Creative accounting in a global business environment." SHS Web of Conferences 92 (2021): 02003. http://dx.doi.org/10.1051/shsconf/20219202003.

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Research background: The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company. A global business environment that provides scope for selecting existing accounting practices, different techniques, or different methods used in reporting may appear to be beneficial to the business and its accounting. Breach of the accounting principle of a true and fair view of the accounts through the intentional implementation of accounting errors or accounting fraud committed by responsible employees increases information asymmetry between creators and users of accounting information. Purpose of the article: The paper aims to point out the use of creative accounting in companies existing in the global business environment using a graphical representation of accounting cases using creative accounting techniques, namely Window dressing techniques, and Off-balance sheet techniques. Methods: In the paper is used the method of description and the comparison method based on which we compare entity that prepares the accountant statements in two variants A and B by using window dressing techniques and off-balance sheet techniques. The achieved results are presented in this paper using a graphical representation. Findings & Value added: Through the use of creative accounting techniques such as Window dressing techniques and Off-balance sheet techniques, our goal is to point out the possible manipulation of the company’s financial statements by performing accounting cases in terms of maximization variant (A) and minimization variant (B).

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Dewi, Pande Made Utariyani, and Anak Agung Ngurah Agung Kresnandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik." E-Jurnal Akuntansi 29, no. 1 (October 10, 2019): 173. http://dx.doi.org/10.24843/eja.2019.v29.i01.p12.

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Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. Keywords : Financial Awards; Professional Training; Work Environment.

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

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Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.

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The purpose of this study is to find out: 1) To determine whether there is an influence of Accounting Profession Education to the career interests of public accountants students accounting skills program STIE AUB Surakarta. 2) To know whether there is influence of Student Perseption to career interest of public accountant student of accountancy program of STIE AUB Surakarta. This research is a descriptive quantitative research. The population of this research is the final year accounting student STIE AUB Surakarta. The sample of this research is 200 students taken by proportional sampling. Data collection techniques used were questionnaires and documentation. Data analysis technique is done by multiple linear regression. The results of this study are as follows: (1) Accounting Profession Education has a significant influence on the public accountant's interest in the amount of 0.000, 2) Student Perseption has a significant influence on entrepreneurship intentions towards entrepreneurial intentions of 0.003. Based on the calculation of the coefficient of determination can be said that 20.7% interest in careers public accountant STIE AUB Surakarta students can be influenced by the variables education accounting profession, student Perseption. Furthermore, the rest is 79.3% influenced by other factors, namely socio demographic factors, attitude factors, and contextual factors. Keywords: Accounting Profession Education Student Perception and Interest in Public Accountant Career

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Sahiti, Arben, and Mejdi Bektashi. "Detection Techniques of Fraud in Accounting." European Journal of Economics and Business Studies 2, no. 1 (August 30, 2015): 96. http://dx.doi.org/10.26417/ejes.v2i1.p96-101.

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The problem relating with the accounting fraud is that it has not stopped despite the numerous changes that have been made in legislation and strict controls by the internal and external auditors. Therefore, the aim of this paper is to asess strategies and techniques available to use for accounting fraud detection. Also, this paper aims to assess the impact of fraud, and the role of auditors and the media in combating this phenomenon. This research will be carried out using secondary data because it fits better the aim and purpose of the research. Data used derived from a range of sources that have a very high degree of credibility and reliability, and which have been carefully reviewed by other relevant bodies for accuracy and quality purposes. This includes databases and various publications. In addition, the data also stem from individual and group publications made by renowned scientific researchers who have solid expertise in their field of accounting. Narrative analysis is used to analyze the data in this paper. This research will conclude that techniques used for the detection of fraud in accounting and various strategies can positively influence the treatment of this phenomenon due to the alarm buzzer for possible fraud. However, vigilance is necessarily required to add all parties involved in the corporation through the use of different anti-fraud programs to stimulate the accountability of the management executives and employees through informants to fight this destructive phenomenon.

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de Jager, P. "Panel data techniques and accounting research." Meditari Accountancy Research 16, no. 2 (October 2008): 53–68. http://dx.doi.org/10.1108/10222529200800012.

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Dissertations / Theses on the topic "Accounting techniques"

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Abulghasim, Abubaker. "Management accounting techniques in Libyan manufacturing companies." Thesis, University of Lincoln, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442489.

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Papathanasopoulou, Eleni. "Accounting for UK's fossil resource requirements using input-output techniques." Thesis, University of Surrey, 2006. http://epubs.surrey.ac.uk/2267/.

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Sharma, Neha. "Carbon Footprint Accounting Using Various Tools and Techniques, Comparison and Uncertainties." University of Cincinnati / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1291144713.

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Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors are adopted for this research including a comprehensive set of strategic typologies and management techniques (MTs). Three forms of contingency fit, selection, interaction, and systems approaches, have been adopted in order to develop research questions and hypotheses.A triangulation approach combining a survey and interviews is used in this research. The questionnaire was delivered to 'accounting managers' of 451 companies listed on the Stock Exchange of Thailand (SET). There were 135 returned and usable responses, resulting in 29.9 percent response rate. Semi-structured interviews of seven companies provide qualitative findings, which are in line with, but explain further, those from the survey.The findings confirm the popularity of the use of, and high perceived benefit from, traditional MAPs and reveal disappointing adoption rates of, and relatively low perceived benefit from, contemporary MAPs. There are some alignments between MAPs and strategic typologies and between MTs and strategic typologies. However, only a few moderation effects are detected. In line with expectations, the companies under differentiation/ prospector/ entrepreneurial/ build strategies tend to have higher organizational performance when they obtain higher benefit from contemporary MAPs and MTs concerning quality, employee empowerment, customization and flexibility. It was also found that the companies pursuing cost leadership/ defender/ conservative/ harvest strategies tend to have higher performance when they obtain higher benefit from traditional MAPs and MTs relating to cost reduction processes.This study adds to the limited body of knowledge of MA in Asian countries, in particular Thailand. It represents a comprehensive survey and explanation of MAPs in Thailand. It is anticipated that this research will make academics and practitioners aware of the capability of alternative MAPs combined with the right match of MTs to improve firms' efficiency and effectiveness as well as its fit with the strategies. It is also expected that the findings of this research will provide valuable insights into the nature of MAPs, and assist the academics and practitioners in improving management accounting rules and practices in Thailand.

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Tahar, Abdul-Aziz Rajab. "The effectiveness of management accounting techniques within the Libyan People's Committees of Municipalities." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/6007/.

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The effectiveness of management accounting techniques within Libyan Peoples Committees of Municipalities [LPCMs] was investigated focusing on the current application of management accounting techniques and the factors that affect current practice of these techniques. The study investigated the role of budget preparation, budgetary control and performance evaluation within Libya and aimed to gather a current contextual overview of practices since the final lifting on United Nation [UN] sanctions and the move to the open market economic structure. As part the study the effectiveness of current practice was evaluated to help identify opportunities for further development. The study used a combined methodology approach which enabled triangulation between the various agencies involved in management accounting within LPCMs. Statistical analysis of the questionnaire survey was undertaken along with content analysis of the semi-structured interview responses to build an overview of current practice and the rationale behind the application of management accounting techniques. LPCMs are still utilising traditional methods of management accounting due to the legislative requirements and this is main motivation for the application of management accounting techniques. An overview of the role of Central Government departments and LPCMs' intradepartmental activities in budget preparation and budgetary control has been described along with the formalised parliamentary approval process. Due to the current compliance focus it has been found that effectiveness and efficiency are not considerations in performance evaluation of LPCMs. The lack of recording of non-financial information is currently hindering organisations in the development of performance evaluation indicators and minimum standards. The study found that following factors have affected the application of accounting generally and the application of management accounting techniques in LPCMs particularly: top management support, management accounting training programmes, motivations systems, adequate financial resources for accounting development, using computer systems for management accounting purposes, accounting research in Libya, Professional accounting bodies in Libya, accounting education in Libya, co-operation between universities and LPCMs, economic changes, policy of government. A number of key recommendations have been developed but all hinge on the primary recommendation that Libya parliamentarians update Financial Law (1967) to meet the new global economic demands that Libya faces.

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Kennedy, Tom. "The impact of activity-based costing techniques on firm performance." Thesis, Brunel University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.361314.

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Malepe, JS. "Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT." Tshwane University of Technology, 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001155.

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This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees’ perceptions of management’s implementation and maintenance of the budget estimates, as required by legislation, was also conducted. The research instruments comprise questionnaires that were distributed to all municipal officials at CoT who are responsible for budgeting within their municipal department or division, and semi-structured interviews were conducted with selected officials. Data collected from the participants were descriptively analysed. This study identified a performance gap between the potential of the costing techniques nominally being used and the manner in which CoT budget officials actually apply them. Based on the conclusions drawn from the analysis of the data, recommendations were made. Some of these recommendations include that officials of the CoT should improve training on the proper application of currently used costing techniques and that the CoT should conduct a pilot study aimed at introducing transfer pricing (TP) and standard costing as their next-generation budget costing techniques. In addition, including decisionmaking tools, such as cost-volume and profit (CVP) analysis in the costing process can add value to the budget costing process if applied as a cost-volume and service (CVS) analysis.

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Williams, Fiona Jane. "The use of management accounting techniques in small and medium-size enterprise decision-making." Thesis, Birmingham City University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543746.

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Inglis, Robert Michael, and Robert inglis@rmit edu au. "Management Accounting and Market Orientation: A Product-level Case-study Analysis." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080724.102053.

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Over the past two decades, research in both the management accounting and marketing disciplines has reported insightful developments, theoretically and empirically, in which both are implicated, yet research into the interface between the two disciplines remains relatively unexplored. In the management accounting literature, a strategically-orientated approach has evolved in which customers, customer satisfaction, customer value and competitive positioning have developed as key management themes requiring a re-evaluation of the existing management accounting information for decision-making. In marketing, research on ï¿½market orientationï¿½, has emphasised similar and interrelated themes of customers, competitors, and the interfunctional coordination of organisational activities in the creation of customer value and the ascertainment and calculation of profits. Taking market orientation as a point of departure, in this thesis a conceptual framework is developed which reflects the theoretical links between management accounting and market orientation at a product decision-making level. The undertaking of two in-depth organisational case studies is reported in which market orientation and management accounting for each functional area is analysed and discussed. A greater functional and organisational emphasis on customersï¿½ vis-ï¿½-vis competitors was found as was an emphasis on informal means of information communication and coordination between functional areas. Despite consistent cross-functional understanding of customersï¿½ product-attribute needs in both case studies, the findings indicate the use of ï¿½traditionalï¿½ accounting information for product-level decision-making and an absence of market-orientated accounting information. Exploration and description of the industry and organisational context in both case studies provides an insight into several factors - formality, strategic orientation, organisational structural costs and resource capability ï¿½ that appear to influence market orientation and the adoption of market-orientated accounting for product decision-making.

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Sweeny, Kim. "Accounting for growth in the Pharmaceutical Benefits Scheme." Thesis, full-text, 2008. https://vuir.vu.edu.au/1960/.

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This thesis investigates the contribution to the growth in expenditure on medicines listed on the Pharmaceutical Benefits Scheme (PBS) from three inter-related sources: (i) the addition of new medicines offering an expanding range of treatments for disease, (ii) PBS processes for determining the prices of medicines and their conditions of listing and (iii) the demand by patients for PBS medicines. In doing so it uses trend analysis presented in both tabular and graphic form, expenditure decomposition techniques based on index and indicator numbers, and econometric analysis. Using novel techniques and interpretations, it addresses some key aspects of decomposition analysis including the treatment of new and disappearing goods and the potential bias arising from changing market shares among substitutable medicines. The analysis is undertaken for the period from 1991-92 to 2005-06. An important consequence of the cost-effectiveness and reference pricing techniques used by the PBS, is that the quantity index calculated within the decomposition of PBS expenditure can be interpreted as a measure of the quality-adjusted amount of medicines consumed by patients. This is virtually equivalent to the growth in expenditure of about 12% per annum. On average prices of medicines fell over time, modestly in nominal terms and to a greater extent in real terms. Based on the results of econometric analysis, new evidence is presented on the relative influences of copayments, safety net limits, the number of PBS medicines listed and their conditions of listing on the demand for PBS medicines by different categories of patients. Elasticities with respect to patient price are in the range -1.1 to -1.4 for General Non-Safety Net patients and in the range -0.5 to -0.9 for Concessional Non-Safety Net patients.

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Books on the topic "Accounting techniques"

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Biggs, Colin. Management accounting techniques. Oxford: Butterworth-Heinemann, 1992.

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Chartered Institute of Management Accountants. Management accounting techniques. London: Financial Training Co, 1992.

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Pizzey, A. Financial accounting techniques. London: Cassell, 1985.

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Chartered Institute of Management Accountants. Management accounting techniques. London: Financial Training, 1993.

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Chartered Institute of Management Accountants. Management accounting techniques. London: Financial Training, 1993.

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Turpin, P. H. Financial accounting: Advanced techniques. 2nd ed. London: Financial Training, 1986.

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Defriez, Linda. Financial accounting: Elementary techniques. 2nd ed. London: Financial Training Publications, 1986.

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Hrsg, Calderisi Matthew C., and American Institute of Certified Public Accountants (New York, N.Y.), eds. Accounting trends & techniques 2000. 6th ed. New York: American Inst. of Certified Public Accountants, 2009.

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Accounting trends & techniques, 2007. 6th ed. New York: American Institute of Certified Public Accountants, 2007.

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Business accounting: The fundamental techniques. New York: Routledge, 1997.

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Book chapters on the topic "Accounting techniques"

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Harte, George F. "Social Accounting Techniques." In The Evolution of Public Management, 185–204. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-11473-3_9.

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Schaufelberger, John E., and Giovanni C. Migliaccio. "Depreciation Accounting Techniques." In Construction Equipment Management, 21–28. Second edition. | Abingdon, Oxon : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.1201/9781351117463-3.

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Jones, Ken. "Populating the Accounting Data Warehouse." In Business Intelligence Techniques, 41–54. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24700-5_3.

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Hughes, Daniel W. "The Accounting Centric Data WarehouseTM." In Business Intelligence Techniques, 55–72. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24700-5_4.

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Jhaveri, Darpan S. "Online Analytical Processing in Accounting." In Business Intelligence Techniques, 93–115. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24700-5_6.

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Dull, Richard B., and David P. Tegarden. "Visual Representations of Accounting Information." In Business Intelligence Techniques, 149–66. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24700-5_9.

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Clayton, Mona M. "Investigative Techniques." In A Guide to Forensic Accounting Investigation, 271–91. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch14.

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Anandarajan, Asokan, C. A. Srinivasan, and Murugan Anandarajan. "Historical Overview of Accounting Information Systems." In Business Intelligence Techniques, 1–19. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24700-5_1.

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Buckley, Ralf. "Environmental Accounting: Techniques and Limitations." In Perspectives in Environmental Management, 47–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 1991. http://dx.doi.org/10.1007/978-3-642-76502-5_3.

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Guzik, Marina. "Accounting Cycles and the Structure of Financial Statements." In CFO Techniques, 239–44. Berkeley, CA: Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3757-0_27.

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Conference papers on the topic "Accounting techniques"

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Dalgaard, Lea, Erik Grönvall, and Nervo Verdezoto. "Accounting for Medication Particularities: Designing for Everyday Medication Management." In ICTs for improving Patients Rehabilitation Research Techniques. IEEE, 2013. http://dx.doi.org/10.4108/icst.pervasivehealth.2013.252058.

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Luque, Carlos, Miquel Moreto, Francisco J. Cazorla, Roberto Gioiosa, Alper Buyuktosunoglu, and Mateo Valero. "ITCA: Inter-task Conflict-Aware CPU Accounting for CMPs." In 2009 18th International Conference on Parallel Architectures and Compilation Techniques (PACT). IEEE, 2009. http://dx.doi.org/10.1109/pact.2009.33.

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"Cognitive Neuroscience Techniques in Supporting Decision Making and the Analysis of Social Campaign." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p1.

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D'Agostino, Francesco, Flaminio Ferrara, Claudio Gennarelli, Rocco Guerriero, and Massimo Migliozzi. "Nonredundant NF-FF transformation with spherical scan accounting for an offset mounting of a long AUT." In 2016 Antenna Measurement Techniques Association Symposium (AMTA). IEEE, 2016. http://dx.doi.org/10.1109/amtap.2016.7806284.

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Zhao, Haixia. "Study on Memory Techniques of Fundamental Accounting: Based on a Beginner’s Perspective." In 4th International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200316.234.

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Bedonian, Garo, and Jason E. Hicken. "Accounting for Model Error in Optimization Under Uncertainty Using Efficient Propagation Techniques." In AIAA AVIATION 2021 FORUM. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2021. http://dx.doi.org/10.2514/6.2021-3042.

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Sokolov, Andrew, Tatyana Elsukova, and Albina Sadykova. "MANAGEMENT OF FINANCIAL RESULTS OF THE ORGANIZATION BY USING MANAGEMENT ACCOUNTING TECHNIQUES." In 5th Economics & Finance Conference, Miami. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/efc.2016.005.025.

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Lahann, Johannes, Martin Scheid, and Peter Fettke. "Utilizing Machine Learning Techniques to Reveal VAT Compliance Violations in Accounting Data." In 2019 IEEE 21st Conference on Business Informatics (CBI). IEEE, 2019. http://dx.doi.org/10.1109/cbi.2019.00008.

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Poradova, Monika, and Lucia Michlakova. "Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements." In 16th International Strategic Management Conference. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.12.04.17.

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Reports on the topic "Accounting techniques"

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Clausen, Jay, Vuong Truong, Sophia Bragdon, Susan Frankenstein, Anna Wagner, Rosa Affleck, and Christopher Williams. Buried-object-detection improvements incorporating environmental phenomenology into signature physics. Engineer Research and Development Center (U.S.), September 2022. http://dx.doi.org/10.21079/11681/45625.

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The ability to detect buried objects is critical for the Army. Therefore, this report summarizes the fourth year of an ongoing study to assess environ-mental phenomenological conditions affecting probability of detection and false alarm rates for buried-object detection using thermal infrared sensors. This study used several different approaches to identify the predominant environmental variables affecting object detection: (1) multilevel statistical modeling, (2) direct image analysis, (3) physics-based thermal modeling, and (4) application of machine learning (ML) techniques. In addition, this study developed an approach using a Canny edge methodology to identify regions of interest potentially harboring a target object. Finally, an ML method was developed to improve automatic target detection and recognition performance by accounting for environmental phenomenological conditions, improving performance by 50% over standard automatic target detection and recognition software.

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Taylor, Margaret, and K. Sydny Fujita. Accounting for Technological Change in Regulatory Impact Analyses: The Learning Curve Technique. Office of Scientific and Technical Information (OSTI), April 2013. http://dx.doi.org/10.2172/1171549.

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Araya, Mesele, Caine Rolleston, Pauline Rose, Ricardo Sabates, Dawit Tibebu Tiruneh, and Tassew Woldehanna. Understanding the Impact of Large-Scale Educational Reform on Students’ Learning Outcomes in Ethiopia: The GEQIP-II Case. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/125.

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The Ethiopian education system has been very dynamic over recent years, with a series of large-scale education program interventions, such as the Second Phase of General Education Quality Improvement Project (GEQIP-II) that aimed to improve student learning outcomes. Despite the large-scale programs, empirical studies assessing how such interventions have worked and who benefited from the reforms are limited. This study aims to understand the impact of the reform on Grade 4 students’ maths learning outcomes over a school year using two comparable Grade 4 cohort students from 33 common schools in the Young Lives (YL, 2012-13) and RISE (2018-19) surveys. We employ matching techniques to estimate the effects of the reform by accounting for baseline observable characteristics of the two cohorts matched within the same schools. Results show that the RISE cohort started the school year with a lower average test score than the YL cohort. At the start of Grade 4, the Average Treatment Effect on the Treated (ATT) is lower by 0.36 SD (p<0.01). In terms of learning gain over the school year, however, the RISE cohort has shown a modestly higher value-added than the YL cohort, with ATT of 0.074 SD (p<0.05). The learning gain particularly is higher for students in rural schools (0.125 SD & p<0.05), which is also stronger among rural boys (0.184 SD & p<0.05) than among rural girls. We consider the implications of our results from a system dynamic perspective; in that the GEQIP-II reform induced unprecedented access to primary education, where the national Net Enrolment Rate (NER) rose from 85.7 percent in 2012-13 to 95.3 percent in 2019-20, which is equivalent to nearly 3 million additional learners to the primary education at a national level. This shows that learning levels have not increased in tandem with enrolment, and the unprecedented access for nearly all children might create pressure on the school system. Current policy efforts should therefore focus on sustaining learning gains for all children while creating better access.

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Lundgren, Jonathan, Moshe Coll, and James Harwood. Biological control of cereal aphids in wheat: Implications of alternative foods and intraguild predation. United States Department of Agriculture, October 2014. http://dx.doi.org/10.32747/2014.7699858.bard.

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

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