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Journal articles on the topic 'International Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 July 2024

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1

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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2

RATHORE, SHIRIN, and Gaurav Kumar. "International Accounting,." Journal of International Accounting Research 9, no. 1 (January 2010): 55–56. http://dx.doi.org/10.2308/jiar.2010.9.1.55.

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3

A. Adams, C. "International accounting." International Journal of Accounting 33, no. 5 (January 1998): 666–68. http://dx.doi.org/10.1016/s0020-7063(98)90021-8.

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4

Beerel, Annabel C. "International accounting." Long Range Planning 20, no. 3 (June 1987): 114. http://dx.doi.org/10.1016/0024-6301(87)90082-3.

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5

윤소라. "Accounting Quality and International Accounting Convergence." Korea International Accounting Review ll, no. 37 (June 2011): 255–80. http://dx.doi.org/10.21073/kiar.2011..37.011.

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6

BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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7

Hoarau, Christian. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 217–33. http://dx.doi.org/10.1080/09638189500000012.

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8

Haller, Axel. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 235–47. http://dx.doi.org/10.1080/09638189500000013.

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9

Nobes, Christopher. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 249–54. http://dx.doi.org/10.1080/09638189500000014.

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10

van der Tas, Leo G. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 255–60. http://dx.doi.org/10.1080/09638189500000015.

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11

Zeff, S. A. "International Accounting Service." International Journal of Accounting 35, no. 2 (July 2000): 293. http://dx.doi.org/10.1016/s0020-7063(00)00055-8.

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12

Zorio, Ana. "Comparative International Accounting." International Journal of Accounting 38, no. 2 (June 2003): 237–39. http://dx.doi.org/10.1016/s0020-7063(03)00025-6.

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13

Chowdary, T. H. "International accounting rates." Telecommunications Policy 21, no. 1 (February 1997): 77. http://dx.doi.org/10.1016/s0308-5961(97)80955-x.

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14

Buckland, Roger. "International group accounting." British Accounting Review 22, no. 3 (September 1990): 293–94. http://dx.doi.org/10.1016/0890-8389(90)90014-9.

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15

Sissons, K. W., and J. Solomon. "International accounting rates." Telecommunications Policy 13, no. 2 (June 1989): 90–93. http://dx.doi.org/10.1016/0308-5961(89)90034-7.

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16

Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (January 11, 2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

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17

Barnes, Paul. "Creative Accounting, Fraud and International Accounting Scandals." Accounting and Business Research 41, no. 4 (September 2011): 411–12. http://dx.doi.org/10.1080/00014788.2011.610703.

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18

Billings, Mark. "Creative accounting, fraud and international accounting scandals." Business History 53, no. 7 (November 11, 2011): 1185–86. http://dx.doi.org/10.1080/00076791.2011.620773.

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19

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 104–9. http://dx.doi.org/10.18844/prosoc.v3i4.1530.

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The relationship between international accounting harmonization and fair value accounting is one biunivocal: fair value accounting has the effect of catalyst for international accounting harmonization generating relevant information required to the quality of fair value accounting figures.Management Accounting is focused on the historical cost. This is highlighted in the revaluation: the notes must be submitted separately for each item in the balance of nature revalued property and equipment, the following information: the value of assets at historical cost and revalued amount cumulative value adjustments; or value at the balance sheet date of the difference between the unrealized gains and historical cost accounting and the cumulative amount of the additional value adjustments. Keywords: historical cost; harmonization; fair value; accounting;

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20

Mulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.

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This study discusses practical approach to international accounting conceptualization, reviews literature on international accounting harmonization, and highlights possible reasons for the weak adherence to international accounting standards. It compares specific requirements of the Security Exchange Commission, Financial Accounting Standards Board, International Accounting Standards Committee, Organization for Economic Cooperation & Development, European Economic Community, and the United Nations, on the disclosure of international operations of multinational enterprises in order to determine the degree to which these requirements are similar and by inference, the probably contribution to harmonization.

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21

Kočner, M., and M. Konvalina. "Comparison of valuation manners within international accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 6 (March 1, 2012): 290–94. http://dx.doi.org/10.17221/5389-agricecon.

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22

Liu, Jing. "On International Accounting Valuation." Journal of International Accounting Research 5, no. 1 (January 2006): 67–87. http://dx.doi.org/10.2308/jiar.2006.5.1.67.

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23

Zeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.

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24

Beechy, Thomas H. "Accounting: An international perspective." International Journal of Accounting 33, no. 3 (January 1998): 394–96. http://dx.doi.org/10.1016/s0020-7063(98)90041-3.

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25

Hoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (January 2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.

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26

Cadogan, Bill. "International Accounting Software Issues." Industrial Management & Data Systems 90, no. 2 (February 1990): 16–17. http://dx.doi.org/10.1108/eum0000000001424.

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27

Ketz, J. Edward. "International accounting and finance." Journal of Corporate Accounting & Finance 11, no. 6 (September 2000): 63–65. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<63::aid-jcaf12>3.0.co;2-6.

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28

Lainez, Jose A., Jose I. Jarne, and Susana Callao. "The Spanish accounting system and international accounting harmonization." European Accounting Review 8, no. 1 (May 1999): 93–113. http://dx.doi.org/10.1080/096381899336168.

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29

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

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

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30

Král, Bohumil. "International Accounting Standard 2 - Inventories and Czech Accounting Legislation." Český finanční a účetní časopis 2014, no. 3 (October 1, 2014): 107–21. http://dx.doi.org/10.18267/j.cfuc.412.

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31

Maltby, Josephine. "Book review: Creative accounting, fraud and international accounting scandals." Accounting History 16, no. 4 (November 2011): 481–82. http://dx.doi.org/10.1177/1032373211423404.

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32

Ali, Muhammad Jahangir, and Kamran Ahmed. "Determinants of accounting policy choices under international accounting standards." Accounting Research Journal 30, no. 4 (November 6, 2017): 430–46. http://dx.doi.org/10.1108/arj-02-2015-0020.

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Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India, Pakistan and Bangladesh for the financial year 2007-2008. Findings Our results show that firm size, investment opportunity set, leverage and ownership by the general public are significant determinants of accounting policy choice in South Asian countries. However, we do not find a significant relationship between firms’ accounting policy choices and profitability, assets-in-place and taxes. Practical implications Our results suggest that as some flexibility exists in IASB’s accounting standards, this may allow managers to use income-increasing/decreasing methods. There is scope for regulators and standards setters to reduce the alternative methods which are likely improve firms’ reporting quality. Originality/value Our study contributes to the understanding as to what determines managers’ choice of a particular accounting method allowed in IAS.

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33

Gómez-Biscarri, Javier, and Germán López-Espinosa. "Accounting measures and international pricing models: Justifying accounting homogeneity." Journal of Accounting and Public Policy 27, no. 4 (July 2008): 339–54. http://dx.doi.org/10.1016/j.jaccpubpol.2008.06.005.

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34

I.N., Ismanov, and Axmadaliev B. "Factors Influencing The Formation Of International Budget Accounting Systems." American Journal of Management and Economics Innovations 03, no. 09 (September 30, 2021): 21–30. http://dx.doi.org/10.37547/tajmei/volume03issue09-04.

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This article discusses the budget system, the areas it covers, the national accounting systems of countries in international practice and their specific features. Also discussed are the Continental European model (development of the accounting system through legislative initiative), the British model (development of accounting through the initiative of consultant accountants) and the United States model (development of accounting through the influence of general accountants and engineers).

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35

Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.

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36

Banerjee, Bhabatosh, and Sumon Bhattacharjee. "Management Accounting: An International Perspective." Management Accountant Journal 54, no. 1 (January 31, 2019): 86. http://dx.doi.org/10.33516/maj.v54i1.86-91p.

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37

Kindratska, Lubomira. "INTERNATIONAL ACCOUNTING: RECOGNIZING OR DENYING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 24(52) (March 31, 2022): 121–26. http://dx.doi.org/10.25264/2311-5149-2022-24(52)-121-126.

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The article is devoted to the author's views on the place and role of international accounting in the modern economic system of the country. It is noted that at any stage of evolution there will be a kind of problem niches that can and should be filled, especially in the theory of accounting. The issue of the possibility of working out accounting procedures in international accounting with the help of IFRS is considered. Emphasis is placed on the importance of targeted information, which can manifest itself in two main forms: semantic and pragmatic. IFRS is recognized as a target for improving accounting practices in terms of fair presentation of information in a comprehensible form. It is noted that the requirements for financial reporting change as society's demands grow. The dynamism of society subordinates the development of financial reporting to changes in economic relations between business entities, which requires targeted and reliable information. The concept of stakeholders and the theory of stakeholders, which emphasize the interdependence of business entities and users of financial reporting, that is an important component of business success, have been recognized as a modern direction in the development of financial reporting. It is recommended to recognize financial reporting as an object of institutional analysis, that develops in the context of intensifying social phenomena and institutions, which confirms the need for quality information to users in the process of providing them with relevant financial and nonfinancial information. It is noted that there is no reason to compare the recommendations of IFRS and practical methods of international accounting, the creation of which is a priori impossible. The article proves that it is not the time for actualization of the international accounting issue.

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38

Johnson, Leigh Redd, Holly R. Rudolph, and Robert A. Seay. "An Accounting International Experience Course." American Journal of Business Education (AJBE) 3, no. 10 (October 1, 2010): 55–62. http://dx.doi.org/10.19030/ajbe.v3i10.488.

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Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today’s global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term study tour of London. This paper examines the rationale for an accounting international experience course, provides an overview of the class and presents a suggested itinerary for the London trip.

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39

Kostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (June 30, 2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.

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40

Ogawa, Kiyoshi. "The Development of International Accounting." TRENDS IN THE SCIENCES 6, no. 6 (2001): 76–78. http://dx.doi.org/10.5363/tits.6.6_76.

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41

SAUDAGARAN, SHAHROKH M., and Bambi Hora. "International Accounting: A User Perspective." Journal of International Accounting Research 9, no. 2 (January 2010): 69–70. http://dx.doi.org/10.2308/jiar.2010.9.2.69.

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42

Beuselinck, Christof. "Data Analytics for Accounting International." International Journal of Accounting 55, no. 01 (March 2020): 2080001. http://dx.doi.org/10.1142/s1094406020800013.

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43

Carnegie, Garry D., and Christopher J. Napier. "Exploring comparative international accounting history." Accounting, Auditing & Accountability Journal 15, no. 5 (December 2002): 689–718. http://dx.doi.org/10.1108/09513570210448966.

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44

Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (March 2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

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45

Utsumi, Yoshio. "Moving beyond international accounting rates." Telecommunications Policy 24, no. 1 (February 2000): 5–8. http://dx.doi.org/10.1016/s0308-5961(99)00071-3.

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46

Pierce, A. "Financial Accounting: An International Introduction." British Accounting Review 35, no. 2 (June 2003): 191–92. http://dx.doi.org/10.1016/s0890-8389(03)00006-4.

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47

Gordon, Elizabeth A. "International Accounting: A User Perspective." International Journal of Accounting 36, no. 1 (February 2001): 117–19. http://dx.doi.org/10.1016/s0020-7063(01)00088-7.

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48

Zeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (September 2001): 376–77. http://dx.doi.org/10.1016/s0020-7063(01)00111-x.

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49

Marton, Jan. "Financial Accounting, An International Introduction." International Journal of Accounting 37, no. 2 (January 2002): 273–75. http://dx.doi.org/10.1016/s0020-7063(02)00148-6.

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50

Houston, Carol Olson. "International Accounting: A Global Perspective." International Journal of Accounting 37, no. 2 (January 2002): 271–73. http://dx.doi.org/10.1016/s0020-7063(02)00149-8.

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