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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Fauzi, Arief Zul. "Translation Techniques used by Accounting Students in Writing Abstracts." Philosophica: Jurnal Bahasa, Sastra, dan Budaya 5, no. 2 (December 31, 2022): 99. http://dx.doi.org/10.35473/po.v5i2.1878.
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This study discusses the translation techniques used by students in the abstract part of the final project from Indonesian into English by using the translation techniques of Molina and Albir. This study used a qualitative evaluation to study the results of the analysis of translation techniques. In this study, the data collected by the researchers chose the abstracts that were present in the 50 final projects abstract text of the Associate Degree (Diploma 3) Accounting Study Program in Politeknik Harapan Bersama year 2021 with a simple random sample technique of data collecting method for all students. The abstract was then analyzed and classified based on translation techniques based on Molina and Albir's classification (2002). The data was calculated to find the dominant translation technique. Finally, the authors report the findings that there are 247 analyzed data found from Indonesian to English. From 18 translation techniques from Molina and Albir, the translator found 5 different techniques. The analysis findings are as follows: Translation techniques found in the abstract: literal 190 times, borrowing 33 times, calque 10 times, adaptation 10 times, and compensation 4 times. Based on the above findings, the translation technique used by many translators in the translation of abstract texts in the final project is a literal translation.
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Shalaby, Azza Helmy Mahmoud, and Ahmad Abdulkareem Mohammad Al-Harkan. "The awareness of judicial accounting techniques towards the expectations of the external auditor in detecting fraud and its impact on the performance." Accounting 8, no. 3 (2022): 345–54. http://dx.doi.org/10.5267/j.ac.2021.10.003.
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Judicial accounting outputs are reports that guide judges in conflicting parties over financial litigation, supporting judicial cases, and settling and resolving disputes. As a discipline, judicial accounting applies the science and knowledge of accounting, such as finance, taxation and auditing in the form in which the judicial accountant can provide his expert opinion, through the availability of a set of techniques in the field of fraud investigation and support of lawsuits, to investigate the allegations alleged by the relevant parties, especially those allegations related to the existence of fraud, as the objective of the judicial accountant will depend on the purpose of his assignment, including investigating the presence of fraud. The external auditor's reliance on the sampling method when checking financial disclosure and his lack of responsibility for detecting fraud highlights the importance of judicial accounting in detecting fraud by employing a set of techniques, to assist him in detecting fraud. The achievement of its objectives by the judicial accountant also requires set of characteristics such as education, training, diverse experience in the field of accounting, auditing and law, oral and written communication skills, and the ability to work in a team environment. Judicial accounting is based on a range of techniques, for instance, including Benford's law, computer-based audit tools, data mining and analysis to show the role of judicial accounting techniques in the judicial accountant’s awareness of his duties towards the external auditor in detecting fraud and its impact on developing his performance.
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Thalib, Mohamad Anwar. "Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Teknik Penentuan Informan untuk Riset Akuntansi Budaya." Jurnal Pemberdayaan Ekonomi 1, no. 2 (August 8, 2022): 89–99. http://dx.doi.org/10.35912/jpe.v1i2.1124.
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Abstract: Purpose: This training aims to improve understanding and implementation of the use of qualitative methods focused on discussing informant determination techniques for cultural accounting research. Method: The presenters divided the training method into three parts; first, an explanation of the technique of determining informants; second, an illustration of the technique of determining informants in the type of qualitative research; third, training in informant determination techniques in the type of qualitative research for cultural accounting research. Results: The results of the first stage of the evaluation find that 10 out of 25 students majoring in Islamic accounting are interested in raising the theme of cultural accounting research; the second stage of evaluation, shows that the participants have understood the concept of informant selection techniques; the third stage evaluation resulted in participants having been able to implement the concept of informant selection techniques in the design of cultural accounting research. Conclusions: The results of the training showed that there was an increase in participants' understanding of the determination of informant techniques for cultural accounting research. Keywords: 1. accounting 2. qualitative methods 3. informant selection technique
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Erawati, Ni Made Adi, and Komang Ayu Krisnadewi. "The Application of Management Accounting Techniques at Star Hotels in Denpasar City." AKRUAL: Jurnal Akuntansi 10, no. 1 (October 29, 2018): 27. http://dx.doi.org/10.26740/jaj.v10n1.p27-46.
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This study aims to identify management accounting techniques applied in the hotel industry in Denpasar, Bali. Besides, this study also aims to find out how useful the information generated by the technique for management in the decision-making process. The survey results distributed offline and online are processed and analyzed by using descriptive techniques. The study results show that management accounting techniques have been applied in hotels within certain limits. The most common application of management accounting techniques employed by hotels is the preparation of flexible operating budgets and the financial performance assessment as a benchmark of budget conformity. Despite the less application of other management accounting techniques, the company realizes that the benefits resulting from this management accounting information are very important. The company's inability to provide information from other management accounting techniques is mostly caused by the inability of human resources in using such techniques.
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Mahardika, R. Guntur, I. Nyoman Sedeng, and Ni Luh Nyoman Seri Malini. "IDENTIFYING THE TYPES OF ACCOUNTING TERMS IN ENGLISH ACCOUNTING BOOK AND THEIR EQUIVALENCES IN INDONESIAN." KULTURISTIK: Jurnal Bahasa dan Budaya 2, no. 1 (January 12, 2018): 129. http://dx.doi.org/10.22225/kulturistik.2.2.719.
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Translation has important role to the development of science field, especially in accounting field which has been expanding in this globalization era. Hence, it is very interesting to analyze the translation of English accounting terms into Indonesian because it contains many accounting typical terms and specific vocabulary usually used by accountant. Furthermore, this research focuses on identifying of accounting terms in English accounting book and their equivalences in Indonesian. The data was collected by note taking and comparing techniques. Then, the data analysis is performed to search the form and category of the English accounting terms. Parallel corpora were used in presenting source language and target language data. Descriptive qualitative methods were applied to analyze all research problems. The theory of translation techniques proposed by Molina and Albir (2002) was applied in order to find translation techniques chosen by translator in translating English accounting terms and the theory of grammatical proposed by Quirk et al (1985) to find the categories of word, compound word and phrase. This research is expected to contribute to further research related to accounting vocabularies consist of a set of words, compound words and phrase which are considered available in all languages of the world.
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Dahal, Rewan Kumar. "The Relevance of Conventional Management Accounting Techniques." Nepal Journal of Multidisciplinary Research 4, no. 2 (August 29, 2021): 27–39. http://dx.doi.org/10.3126/njmr.v4i2.39010.
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The study's objective was to observe the relevance of conventional management accounting techniques (CMATs) in Nepalese manufacturing companies (NMCs). A structured survey questionnaire was utilized to collect data. The population of the study included all the manufacturing companies that were functioning in Nepal and their employees. The study targeted the listed manufacturing companies in Nepal Stock Exchange and their employees as a sample. A sum of 570 respondents was approached using a random sampling technique, and 391 appropriately filled-up responses were recorded in the study. The survey instrument had two questions relating to the respondents' general information, 13 questions regarding CMATs, and five questions relating to the relevance of the study variables with organizational performance evaluation (OPE). The study uncovered a negative and significant association of CMATs with OPE in the NMCs. Researchers and professionals may utilize this study's outcome to upturn their insights, which encourages them to assist the NMCs in deploying modern and innovative management accounting techniques and practices.
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Myrelid, Andreas, and Jan Olhager. "Applying modern accounting techniques in complex manufacturing." Industrial Management & Data Systems 115, no. 3 (April 13, 2015): 402–18. http://dx.doi.org/10.1108/imds-09-2014-0250.
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Purpose – The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT). Design/methodology/approach – The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting. Findings – Pair-wise comparisons of the three approaches provide some interesting cost information as to the role of bottlenecks and value streams. Research limitations/implications – The specific results of this study are limited to the case company, but can hopefully contribute to further research on how to combine lean and throughput accounting for mixed manufacturing environments, involving both value streams and bottlenecks. Practical implications – Lean and throughput accounting provide other perspectives on cost information to traditional accounting, and can therefore be used in combination. The authors identify some issues and challenges involved in using lean accounting and throughput accounting in an AMT company. Originality/value – This paper contributes with a comparison of traditional, lean, and throughput accounting in a specific industrial setting characterized by AMT and complex manufacturing.
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Ng, Frederick, and Zack Wood. "Unlocking customer accounting’s potential: a service-dominant logic approach." Pacific Accounting Review 30, no. 3 (August 6, 2018): 371–86. http://dx.doi.org/10.1108/par-07-2016-0071.
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Purpose This paper aims to problematise critiques raised against customer accounting’s numeric focus, which risks controlling and simplifying customers rather than facilitating closer engagement. This analysis suggests ways to better account for what it is that customers buy, why they do so and how to better serve them. Design/methodology/approach Service-dominant logic (SDL) is a marketing ideology that recognises the active role of customers in value creation. Seven customer accounting techniques are appraised against SDL principles to identify strengths and shortfalls in logic and application. Findings Customer accounting techniques align with SDL’s beneficiary-oriented and relational view of customers. Weaker alignment is found regarding a focus on outputs rather than outcomes, silence about the customer’s role in co-creating value and failure to recognise contextual circumstances. Research limitations/implications The analysis uses prototypical descriptions of customer accounting techniques. Actual applications could offset weaknesses or raise other shortfalls. Practical implications For each area of SDL, the authors suggest avenues for integrating SDL into customer accounting using related literature and building on concepts within customer accounting techniques. Originality/value SDL contrasts with the traditional, goods-dominant logic that underscores much of accounting. SDL is used to critically and constructively evaluate customer accounting techniques.
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Istanti, Elis, Jawoto Nusantoro, and Gustin Padwa Sari. "PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI." Jurnal Akuntansi AKTIVA 1, no. 2 (November 10, 2020): 191–209. http://dx.doi.org/10.24127/akuntansi.v1i2.552.
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This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
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Eko, Ewa Uket. "Forensic Accounting and Fraud Management in Nigeria." Journal of Accounting, Business and Finance Research 14, no. 1 (March 15, 2022): 19–29. http://dx.doi.org/10.55217/102.v14i1.505.
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The study evaluated forensic accounting techniques on fraud management in the public sector MDAs in Nigeria. Arising from the rise in corruption in Nigeria evidenced in the Transparency International latest corruption perception index of Nigeria and the fact that the public sector constitutes a larger part of the economy in Nigeria, the study was undertaken to ascertain the operation-ability of forensic accounting techniques in public sector accounting departments. The study investigated Data mining, accounting ratios and trend analysis tools to detect or to prevent fraudulent activities in MDAs. Survey research design was adopted for the study. The study applying multiple regression analysis technique (OLS) revealed the adoption of forensic accounting tools (data mining, accounting ratios and trend analysis) will significantly enhance ability to detect and or prevent fraud in MDAs. Also revealed knowledge gap in the application of these preventive control techniques and the usefulness of trend analysis as a technique for detecting fraudulent practices in public service operations. It is thus recommended to develop the human capital of MDAs by making professional qualification and knowledge of information technology mandatory requirements for staff working in the accounts department and robust IT facilities in each MDA.
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ÇAVDAR, Fatih. "EVIDENCE GATHERING TECHNIQUES USED IN ACCOUNTING AUDIT." INTERNATIONAL REFEREED ACADEMIC SOCIAL SCIENCES JOURNAL, no. 22 (June 30, 2016): 27. http://dx.doi.org/10.17364/iib.20162216496.
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Dahal, Rewan Kumar. "Contemporary Management Accounting Techniques and Organizational Performance." Pravaha 26, no. 1 (June 1, 2020): 177–85. http://dx.doi.org/10.3126/pravaha.v26i1.41872.
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The study's purpose was to observe the degree of association of contemporary management accounting techniques (CMATs) with organizational performance (OP). A survey questionnaire instrument was employed to collect data and followed a descriptive research design. The populace comprised all the manufacturing companies that were functioning in Nepal and their employees. The study targeted the listed manufacturing companies in Nepal Stock Exchange and their employees as a sample. A sum of 570 respondents had partaken in the survey using a random sampling technique, and 387 responses were filled correctly up for further analysis. The survey questionnaire had two questions relating to the respondents' general information, 12 questions regarding CMATs, and five questions relating to the effect of the study variables on OP. The study uncovered a negative and significant association between the variables that indicated the Nepalese manufacturing companies (NMCs) need to focus on fitting CMATs into organizational context. Researchers and professionals may utilize this study's outcome to upturn their insights, which thusly encourages them to assist the NMCs in improving organizational efficacy.
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Suleiman, Naziru, and Aidi Ahmi. "Mitigating Corruption Using Forensic Accounting Investigation Techniques." Indian-Pacific Journal of Accounting and Finance 2, no. 1 (January 1, 2018): 4–25. http://dx.doi.org/10.52962/ipjaf.2018.2.1.38.
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Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts to address the issue of corruption in the country. These efforts eventually saw the emergence of the setting up of two prominent anti-corruption agencies. Still with these agencies corruption persists in the country. Part of the problem identified is lack of competent investigative machinery to appropriately dig into the root of all corruption cases and to prosecute such cases in the court of justice. It follows that the forensic accounting investigation technique is identified as the best option and the anti-corruption agencies have adopted the technique in their investigation. This study, therefore, using qualitative research methodology based on in-depth interviews with experts from these agencies, examines the efficacy of the technique. Data collected were manually coded and analyzed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognizes the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment.
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Potokina, E. S. "IMPROVING MANAGEMENT ACCOUNTING TECHNIQUES IN GRAIN HOLDINGS." Вестник Алтайской академии экономики и права 2, no. 6 2020 (2020): 300–305. http://dx.doi.org/10.17513/vaael.1197.
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Akman, Vedat, Berkan Acar, and Cevdet Kızıl. "Auditing Techniques to Avoid Cost Accounting Frauds." EMAJ: Emerging Markets Journal 10, no. 1 (September 23, 2020): 60–66. http://dx.doi.org/10.5195/emaj.2020.210.
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Today, we observe the importance of accuracy of financial statements in every corporation. Accounting scandals have caused important losses both in the macro and micro levels. This issue proves the significance of financial statement accuracy. This accuracy is provided by the trust environment. Therefore, it is necessary to provide the required environment of confidence for financial markets to improve and function effectively against increasing accounting frauds gradually. That can only be possible by using different auditing techniques, running inventory counting such as cash and stock, establishing strong internal controls, managing efficiently and benefiting from technology integrated auditing. The aim of this study is to investigate the most effective auditing techniques to avoid cost accounting frauds. In this research, the most effective auditing techniques for detecting and preventing fraud are investigated by using the case analysis method. Also, the well known scandals related with Olympus, Worldcom, Tesco, Sunbeam and Parmalat companies are examined as a part of the case analysis. Finally, recommendations and suggestions regarding fraud prevention methods are presented.
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Ramadhani, Febrinda Rizky, Puji Lestari, and Saras Supeno. "PENGARUH PENDIDIKAN PEMILIK, MASA MEMIMPIN, UMUR PERUSAHAAN, PELATIHAN AKUNTANSI, DAN EKSPEKTASI KINERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KABUPATEN MALANG." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 3, no. 1 (June 28, 2018): 84. http://dx.doi.org/10.20884/1.sar.2018.3.1.1199.
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This research aims to analyze and describe the factors that affect the use of accounting information in small and medium enterprises. Factors that used to affect the use of accounting information in this study are the owner educational background, lead time, bussiness age, accounting training, and performance expectancy. The population in this study was all of the potential SMEs in Kabupaten Malang. This research used proportionate stratified random sampling technique by determining sample to small group and medium group. Samples obtained in this research were 86 respondents. Data collection techniques with survey techniques with questionnaires distribution and data analysis techniques in this study using multiple regression analysis techniques with the help of SPSS software. The results of this research conclude that the application accounting information of SMEs is influenced by the owner educational background, the length of time owner managing, bussiness age, accounting training, and performance expectancy.
Keywords: owner educational background, lead time, bussiness age, accounting training, performance expectancy, the use of information accounting.
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Honigsberg, Colleen. "Forensic Accounting." Annual Review of Law and Social Science 16, no. 1 (October 13, 2020): 147–64. http://dx.doi.org/10.1146/annurev-lawsocsci-020320-022159.
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Forensic accounting serves as a regulatory and investment tool that allows interested professionals to predict whether firms are engaged in financial reporting misconduct. Financial reporting misconduct has severe economic and personal consequences. Not only does such misconduct distort the allocation of economic resources, but investors and employees of these firms incur substantial financial and psychological harms. In essence, forensic accounting aims to mitigate these harms by predicting the likelihood a firm has committed financial reporting misconduct—thus allowing for early detection of such misconduct. In this review, I provide an overview of the most popular forensic accounting techniques in the literature and the effectiveness of such techniques. Although traditional forensic models tended to focus on behavioral characteristics of the executives who commit financial misconduct or to take a purely numerical approach based on financial data, more recent models combine big data analysis with psychological intuitions.
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Adebisi, Adesola Wasiu, Ewa Uket Eko, Oyama Prince-David Enang, Udofia Collins Etim, and Aniyom Wilson. "Econometric Analysis of the Causal Link between Forensic Accounting Techniques and Fraud Prevention in Nigeria." Scholars Journal of Economics, Business and Management 9, no. 10 (October 18, 2022): 215–26. http://dx.doi.org/10.36347/sjebm.2022.v09i10.002.
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This study examined the effect of forensic accounting techniques on fraud prevention in Nigeria. The study adopted the ordinary least square technique to assess specifically, the effect of computer assisted audit techniques, Ratio Analysis techniques and Trend Analysis technique on fraud detection/prevention in Nigerian banks. The outcome of the study revealed that there is a causal linkage between application of forensic accounting techniques and fraud detection and prevention in banks operating in Nigeria except trend analysis technique which showed no causal linkage with fraud detection/prevention. We therefore, recommend that frequent utilization of forensic audit services will significantly help in the detection, prevention as well as reduction of incidences of fraud in businesses. Furthermore, Nigeria deposit money banks should encourage the use of forensic accounting techniques to curtail fraudulent malpractices in its operations. Other robust techniques for fraud detection/prevention not considered in this study should be examined and given a chance as the three techniques considered in this study explained less than twenty percent (19.94%) of variation in fraud prevention in Nigerian banks, leaving over eighty percent to other techniques not captured in this study.
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Norlaela, Anita, and Muslimin Muslimin. "Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir Akuntan Publik." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 2 (August 8, 2022): 636–52. http://dx.doi.org/10.47467/alkharaj.v5i2.1247.
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The number of public accountants in Indonesia is still relatively minimal, because accounting graduates have less interest in a career as public accountants. There are many factors that influence accounting graduates in choosing a career, including financial factors, training, and the job market. The purpose of this study was to examine and analyze the effect of professional training, financial rewards, and labor market considerations on public accountant career interests. The population in this study were Accounting S1 students from UPN "Veteran" East Java and Airlangga University class of 2018 and 2019. The research method used quantitative research. The sampling technique used purposive sampling method, while for determining the number of samples using the Slovin formula with a total of 91 respondents. Data collection techniques used in this study using a questionnaire. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that: (1) Professional Training has a positive and significant effect on Public Accountant Career Interests. (2) Financial Award has no significant effect on Public Accountant Career Interest. (3) Labor market considerations have a positive and significant impact on the Career Interest of a Public Accountant.
Keywords: Professional Training; Financial Awards; Labor Market Considerations; Public Accountant Career Interest.
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Vent, Glenn. "ACCOUNTING FOR GOLD AND SILVER MINES: THE DEVELOPMENT OF COST ACCOUNTING." Accounting Historians Journal 13, no. 2 (September 1, 1986): 77–88. http://dx.doi.org/10.2308/0148-4184.13.2.77.
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This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's is compared to a system used in the Cripple Creek district of Colorado during the first decade of the twentieth century. The cost accounting techniques of the mining industry appear to have developed rapidly during this period from crude to sophisticated systems.
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Marsintauli, Frihardina, Roni Patar Situmorang, and Susi Ratna Suminar. "Understanding the Drivers’ Factors for Choosing an Accounting Student’s Career as A Professional Accountant." Business Economic, Communication, and Social Sciences (BECOSS) Journal 4, no. 2 (May 31, 2022): 133–44. http://dx.doi.org/10.21512/becossjournal.v4i2.8450.
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A career is a person's main goal in obtaining education in the field of interest. Students who choose an accounting major certainly want to have a career related to accounting. However, a student's choice of major may not be following the career he is involved in. This research examines the effect of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals on the career selection of accounting students as a public accounting profession. The object of this research is undergraduate accounting students at Binus Online Learning. The sampling technique used is the Slovin technique, with a total sample of 171 respondents. Data collection techniques were taken by distributing questionnaires using Google Form Link and distributed through electronic media. The analytical method used is Multiple Linear Regression analysis with the SPSS analysis tool. The result showed that the variables of intrinsic value, career prospects, labor market considerations, work environment, financial rewards, and individuals have a significant effect on the career choices of accounting students to become public accounting profession. With the low attractiveness of the public accounting profession among accounting students themselves, public accounting professional organizations and academics can recommend encouraging students to take the Certified Public Accountant (CPA) exam, namely supporting, and helping students who really intend to have a career as public accountants and encourage them not to change their career choices. The results of this study are input to the university that it is necessary to introduce the accounting profession, students who hear and follow the development of accounting science in the form of seminars or share knowledge from lecturers will provide an overview and motivation for students to choose a career as an accountant
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Felten, Sebastian. "Accounting evolution to 1400: how to explain the emergence of new accounting techniques?" Accounting History Review 25, no. 2 (May 4, 2015): 167–71. http://dx.doi.org/10.1080/21552851.2015.1052194.
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Tandiontong, Mathius, Candra Sinuraya, and Sondang Mariani Rajagukguk. "The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia." Petra International Journal of Business Studies 2, no. 1 (June 27, 2019): 1–7. http://dx.doi.org/10.9744/ijbs.2.1.1-7.
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Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.
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Kumarasiri, Jayanthi, and Christine Jubb. "Carbon emission risks and management accounting: Australian evidence." Accounting Research Journal 29, no. 2 (July 4, 2016): 137–53. http://dx.doi.org/10.1108/arj-03-2015-0040.
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Purpose The purpose of this paper is to apply regulatory mix theory as a framework for investigating the use of management accounting techniques by Australian large listed companies in constraining their carbon emissions. Design/methodology/approach Semi-structured interviews are conducted with senior managers involved with managing their companies’ carbon emission risks. Analysis of the interview data is undertaken with a view to provision of insight to the impact of the regulatory framework imposed to deal with carbon emissions. Findings The findings reveal that regulation impacting companies’ economic interests rather than requiring mere disclosure compliance is much more likely to be behind focusing top management and board attention and use of management accounting techniques to set targets, measure performance and incentivise emission mitigation. However, there remains much scope for increased use of accounting professionals and accounting techniques in working towards a carbon-constrained economy. Research limitations/implications The usual limitations associated with interpretation of interview data are applicable. Practical implications Under-use of management accounting techniques is likely to be associated with less than optimal constraint of carbon emissions. Social implications Carbon emissions are accepted as being involved in harmful climate change. To the extent effective techniques are under-utilised in constraining emissions, harmful consequences for society are likely to be heightened unnecessarily. Originality/value The topic and data collected are original and provide valuable insights into the dynamics of management accounting technique use in managing carbon emissions.
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Cahyadi, Donny Dwi, Sari Andayani, and Diah Hari Suryaningrum. "Accounting Students Perceptions on Factors Affecting Career Choices." Journal of Accounting and Strategic Finance 2, no. 2 (November 30, 2019): 170–82. http://dx.doi.org/10.33005/jasf.v2i2.63.
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A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.
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Abdul-Baki, Zayyad, Ahmad Bukola Uthman, Atanda Aliu Olanrewaju, and Solihu Aramide Ibrahim. "Islamic perspective of management accounting decision making techniques." Journal of Islamic Accounting and Business Research 4, no. 2 (September 23, 2013): 203–19. http://dx.doi.org/10.1108/jiabr-05-2012-0031.
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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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Ratnatunga, J., R. Pike, and G. J. Hooley. "The Application of Management Accounting Techniques to Marketing." Accounting and Business Research 18, no. 72 (September 1988): 363–70. http://dx.doi.org/10.1080/00014788.1988.9729383.
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Efiong, Eme Joel, Ethel Inyang, and Charles Effiong. "Underlying Dimensions of the Hindrances to the Application of Forensic Accounting Techniques in Nigeria." International Journal of Business and Management 11, no. 3 (February 26, 2016): 173. http://dx.doi.org/10.5539/ijbm.v11n3p173.
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<p>The study identified the underlying factors that hinder the application of forensic accounting techniques in Nigeria. Data for the study were obtained from questionnaire administered on chief financial officers in Ministries, Departments and Agencies in 9 sampled States and the Federal Capital Territory, Abuja. The application of factor analysis statistical techniques collapsed the 23 measured variables into three factors. The factors were named ‘legal factor’, ‘educational factor’ and ‘political factor’ in that order of importance. It was concluded that these three factors constitute the major hindrances to the application of forensic accounting techniques for fraud prevention and detection in Nigeria. It is recommended that the legal system should be strengthened to be able to effectively handle fraud cases; educational and training institutions should embark on the training of forensic accountant; and the government should have the political will to prosecute offenders and institutionalize policies beyond what are on ground for the effective application of forensic accounting techniques in the country.</p>
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, SPI 1 (March 16, 2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan, and FadzlinaMohd Fahmi. "Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum." Journal of Social Sciences Research, Special Issue 5 (December 20, 2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Wu, Hao. "Management Accounting and the Control of Organizational Performance." Asian Business Research 5, no. 1 (February 3, 2020): 10. http://dx.doi.org/10.20849/abr.v5i1.733.
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The increased emphasis upon the value chain and a growing focus on value adding activities has led to several new developments in management accounting. Critically evaluate these contemporary techniques and discuss the extent to which they offer improvements compared to traditional accounting techniques. Furthermore, management accounting will improve accounting techniques when value chain and add value-adding activities develop in the enterprise that searches for new accounting skills in the operation of the company. Generally, parts of traditional accounting techniques are not suitable for use in the current field of accounting, because these traditional accounting techniques could not provide the accurate index of cost, profit, depreciation and other factors considered by managers for operation. So, this essay would discuss several new accounting techniques in order to promote the performance of management and make manager will recognize what accounting techniques they should utilize for gaining better efficient management in the future.
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Haziel Mbasiti, Taiya, Jugu Yohanna Gyang, and Ojaide Fransis. "AN ASSESSMENT OF FORENSIC ACCOUNTING TECHNIQUES IN THE PREVENTION OF REVENUE LEAKAGES IN NIGERIAN FEDERAL UNIVERSITIES." Journal of Accounting 4, no. 1 (July 2, 2021): 1–21. http://dx.doi.org/10.47941/jacc.601.
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Purpose: Forensic accounting reflects the application of investigative and analytical techniques for the purpose of resolving fraudulent practices. The purpose of the research was to examine the extent at which Forensic Accounting Techniques serves as a panacea for preventing Revenue Leakages in Federal Universities in Nigeria.
Methodology: Primary data were collected with the aid of research questionnaire and used in this study. The sample size of 238 respondents was determined from a census of targeted EFCC, internal audit staff of selected Nigerian Federal Universities. This study applied a statistical tool, which described and evaluated the relationships between Forensic accounting techniques and revenue leakages.
Findings: The methodology shows that Forensic accounting data analysis techniques have positive effects on revenue leakages in Nigerian Federal Universities. This implies that a forensic data analysis technique can help in uncovering leakages of revenue in Nigerian Federal Universities. The implication is that when these technologies are applied, there would be drastic reduction in revenue leakages. From the findings, it was concluded that the application of forensic accounting techniques will help in preventing revenue leakages in Nigerian Federal Universities.
Unique Contribution to Theory, Practice and Policy: On the basis of these findings and conclusion, it was recommended that forensic accounting data analysis and technology techniques should be employed in Nigerian Federal Universities to help them curb revenue leakages in the system. That will help to discover and analyse patterns of fraudulent activities and develop sorts of digital tools that would be found helpful in fighting economic and financial crimes within the system.
Keywords: Forensic Accounting, Revenue Leakages, Frauds, Forensic Accounting Technologies
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Lachmann, Maik, Thorsten Knauer, and Rouven Trapp. "Strategic management accounting practices in hospitals." Journal of Accounting & Organizational Change 9, no. 3 (September 13, 2013): 336–69. http://dx.doi.org/10.1108/jaoc-12-2011-0065.
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PurposeThe purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.Design/methodology/approachThe paper collected empirical data in a nationwide survey of German general hospitals. Analyses are based on questionnaires from 116 hospitals.FindingsResults show that strategies are applied and regularly adjusted in most hospitals. However, SMA techniques are not in widespread use. The paper explores performance differences between the clusters comprised. The paper finds evidence that the use of SMA techniques varies among hospitals based on their structural characteristics.Research limitations/implicationsThe authors' exploratory analysis suggest that further study exploring both the determinants and effects of the use of SMA techniques in hospitals represents an interesting path for future research. This study is subject to limitations, particularly concerning the limited number of contextual variables and performance measures taken into consideration.Practical implicationsConsidering the limited use of SMA techniques, this paper conclude that hospitals should consider the adoption of additional practices. The paper identifies particular potential for development in the areas of risk management and capital budgeting methods.Originality/valueThis study provides the first comprehensive overview of SMA techniques used in hospitals and advances the literature, which primarily includes case study evidence on single SMA techniques or analyses of the impact of strategies and health reforms on “conventional” management accounting practices. This paper, then, constitutes a useful starting point for further research on SMA practices in hospitals.
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Hariyanto, Wiwit, Ruci Arizanda R, and Lailul Mursyidah. "SAINS AKUNTANSI CINTA : PENDEKATAN DIALOGIS PADA MAHASISWA AKUNTANSI." GREENOMIKA 3, no. 1 (December 14, 2021): 49–55. http://dx.doi.org/10.55732/unu.gnk.2021.03.1.7.
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This study aims to find out how to build accounting knowledge through a process of thought, experience and reflection with love for students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Sidoarjo. This research is a qualitative research. The objects of this research are Accounting Students and Accounting Study Program Lecturers. Data collection techniques in this study by conducting interviews, observation and documentation. Test the validity of the data using the Source Triangulation Technique. The conclusion of this study is that building accounting knowledge through the process of thinking, experience, and contemplation with love will give real meaning. Through the thought process, students can develop theory or practice of accounting science. From the thought process, students gain experience as knowledge, learning, and decision making. While the process of contemplation as awareness in achieving success. Universal love is not only for fellow living beings, but for all aspects of life and God acts as a fortress of the hearts of students of an accountant profession who work sincerely so that the accounting knowledge obtained is useful and gets blessings in life.
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PEIRIS, T. U. S., S. SAMITA, and W. H. D. VERONICA. "ACCOUNTING FOR SPATIAL VARIABILITY IN FIELD EXPERIMENTS ON TEA." Experimental Agriculture 44, no. 4 (October 2008): 547–57. http://dx.doi.org/10.1017/s0014479708006698.
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SUMMARYSpatial variability among experimental units is a common problem in field experiments on tree crops such as tea (Camellia sinensis). Spatial variability is partly accounted for by blocks, but a substantial amount remains unaccounted for and this may lead to erroneous conclusions. In order to capture spatial variability in field experiments on tea, six commonly used spatial analysis techniques were investigated: Covariate method with pre-treatment yield as the covariate, Papadakis and the Modified Papadakis nearest neighbour adjustments, Moving means and Modified moving means methods, and Autoregressive method. The data from long-term fertilizer experiments and cultivar evaluation trials, conducted at different locations by the Tea Research Institute of Sri Lanka, were used in the study. Spatial techniques were evaluated by means of their relative efficiency at each location and year. Evaluation of the four neighbour methods analysed in conjunction with the pre-treatment yield, revealed that spatial variability due to both past and current conditions are operative, especially in experiments with large blocks, and could be captured simultaneously. Relative efficiencies averaging 141% clearly indicated that the neighbour techniques in combination with pre-treatment yield would be effective in controlling the experimental error in tea experiments with large blocks (nine plots per block or more). Experiments with small blocks were not affected by spatial variability due to past conditions and only that due to current conditions need to be addressed. Neighbour techniques, on their own, were found to be adequate to capture spatial variability due to current conditions. The modified Papadakis technique was found to be the best with an average relative efficiency of 145%. The techniques investigated in the study can easily be implemented using standard statistical software. The precision of tea experiments could be increased by using covariate analysis with pre-treatment yield and any one of the four nearest neighbour adjustments tested, when the block size is large; and modified Papadakis technique, on its own, when the block size is small.
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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.
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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research.
JEL classification: M41
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Thi Huyen, Tram-Nguyen, Tuan-Le Anh, and Nhi-Vo Van. "Factors affecting the implementation of management accounting techniques in medium-sized enterprises of Vietnam." Problems and Perspectives in Management 19, no. 3 (September 23, 2021): 440–52. http://dx.doi.org/10.21511/ppm.19(3).2021.36.
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The main purpose of this paper is to find and evaluate the impact of unexpected factors and institutional factors that affect the implementation of management accounting techniques in medium-sized manufacturing enterprises of Vietnam. Mixed methods were combined in this study: specifically, qualitative research methods were used based on previous studies as well as background theory was used to build factors in the research model. The quantitative method used data based on surveying 129 small and medium business owners in Vietnam using SPSS 2020 software to test a multivariable linear regression model. The results show that there are three factors affecting the implementation of management accounting techniques in medium-sized manufacturing enterprises in Vietnam in the following order: (1) Viewpoints of business owners, (2) Advanced technology, and (3) Mimicry. Based on this research result, medium-sized manufacturing business owners, as well as macroeconomic managers, will have solutions to further develop management accounting techniques in medium-sized manufacturing enterprises of Vietnam.
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Dahal, Rewan Kumar, Ganesh Bhattarai, and Dipendra Karki. "Management Accounting Techniques on Rationalize Decisions in the Nepalese Listed Manufacturing Companies." Researcher: A Research Journal of Culture and Society 4, no. 1 (December 27, 2020): 112–28. http://dx.doi.org/10.3126/researcher.v4i1.33816.
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The objective of this study was to examine how much the Nepalese listed manufacturing companies are utilizing management accounting techniques to rationalize decisions. It followed a descriptive research design and employed a survey questionnaire instrument to collect data. The population of this study comprised all the listed manufacturing companies on the Nepal Stock Exchange and their employees. Targeted respondents were those representatives of the sample companies who worked in the accounting department or/and at the managerial level. By using a random sampling technique, a sum of 408 respondents had partaken in the survey and 385 responses were properly filled up for further analysis. The survey questionnaire had three questions relating to general and demographic information, 28 questions relating to management accounting techniques, and five questions relating to the effect of the study variables on rationalizing decisions. Collected data were analyzed with the help of a statistical package for the social sciences software. Each of the 28 management accounting techniques was classified into nine groups and identified that most of the techniques except financial performance measurement techniques (having with cash flow analysis, ratio analysis, absorption/variable costing, transfer pricing) had no significant relation with rationalizing decisions in the Nepalese manufacturing companies. So, this study would assist to pay attention to the concerned personnel towards the use of management accounting techniques on rationalize decisions.
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Lehman, Cheryl, Marcia Annisette, and Gloria Agyemang. "Immigration and neoliberalism: three cases and counter accounts." Accounting, Auditing & Accountability Journal 29, no. 1 (January 18, 2016): 43–79. http://dx.doi.org/10.1108/aaaj-09-2013-1470.
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Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.