Relevant bibliographies by topics / Major accounting practices

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Major accounting practices'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Major accounting practices"

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Nyide, Celani John, and Lawrence Mpela Lekhanya. "Environmental management accounting practices: major control issues." Corporate Ownership and Control 13, no. 3 (2016): 476–83. http://dx.doi.org/10.22495/cocv13i3c3p6.

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The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes
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Braithwaite, Michael. "Information Technology Consultancy from the Accounting Viewpoint." Journal of Information Technology 2, no. 1 (March 1987): 28–29. http://dx.doi.org/10.1177/026839628700200106.

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Accounting practices are large, influential and growing rapidly. This chapter reviews very briefly the activities in a major accounting practice. The contribution of information technology to our work is discussed and some of the particular features of an information technology consultancy within that environment are reviewed.
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Larson, Robert K., and Karen L. Brown. "Where Are We with Long-Term Contract Accounting?" Accounting Horizons 18, no. 3 (September 1, 2004): 207–19. http://dx.doi.org/10.2308/acch.2004.18.3.207.

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In response to practices by major U.S. corporations, the SEC and the FASB initiated major revenue recognition projects. This commentary examines the accounting for long-term contracts, an aspect of revenue recognition often overlooked in academic research. The exploratory study reported here describes current practices and disclosures about long-term contracts by Fortune 500 corporations, examines the level of comparability in these disclosures, and provides explanations for current practices.
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Narayanaswamy, R., K. Raghunandan, and Dasaratha V. Rama. "Corporate Governance in the Indian Context." Accounting Horizons 26, no. 3 (September 1, 2012): 583–99. http://dx.doi.org/10.2308/acch-50179.

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SYNOPSIS We provide a brief overview of corporate governance in India, including a description of Indian contextual differences (as compared to the U.S. and elsewhere) and a discussion of the major events contributing to the evolution of India's corporate governance/accounting/auditing practices since economic deregulation in 1991. We also offer an agenda for future research on important Indian governance/accounting/auditing issues, and briefly address accounting practice implications.
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Solas, Cigdem, and Ismail Otar. "THE ACCOUNTING SYSTEM PRACTICED IN THE NEAR EAST DURING THE PERIOD 1220–1350 BASED ON THE BOOK RISALE-I FELEKIYYE." Accounting Historians Journal 21, no. 1 (June 1, 1994): 117–35. http://dx.doi.org/10.2308/0148-4184.21.1.117.

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This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120–1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report. This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal reforms introduced by Ghazan Khan in 1295–1304. As a result of these reforms, budgeting practices and accounting regulation by the state were introduced to control state tax revenues and expenditures and to prevent fraud. These regulations introduced the use of a single monetary unit for recording, the use of an accounting fiscal period, duality, classification, substance, procedural rules which introduced a bilateral journal entry form, agency account rules, and correction and control rules. Also the rule of “revenues have to be equal to expenditures” presented itself as a balance sheet identity equation. These regulations, however, were not based on the accrual principle; instead, a cash basis of accounting was the recognized practice. The study concludes that the rudiments of double-entry accounting were practiced in the Near East and were developed independently from the accounting practices used in the West.
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Shelton, Sandra Waller, O. Ray Whittington, and David Landsittel. "Auditing Firms' Fraud Risk Assessment Practices." Accounting Horizons 15, no. 1 (March 1, 2001): 19–33. http://dx.doi.org/10.2308/acch.2001.15.1.19.

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The effectiveness of audits in detecting fraudulent misstatements in financial statements is of major concern to the auditing profession. This concern led to the issuance of Statement on Auditing Standards (SAS) No. 82, which made several changes in the manner in which auditors are required to consider the risk of material misstatements due to fraud. This manuscript reports the results of a study of the practices of CPA firms in implementing SAS No. 82. We compared audit manuals and practice aids and interviewed firm personnel from all of the Big 5 firms and two second-tier firms. Results of this study indicate that audit firms differ as to (1) whether their practice aids for fraud risk assessment are separate or integrated with other risk assessment practice aids, (2) the timing of the fraud risk assessment, and (3) the method of assessing fraud risk. Furthermore, although all of the firms studied include all of the SAS No. 82 factors in their audit practice aids, certain other fraud risk factors identified in academic research are not included in firm practice aids.
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Ndemewah, Sinclear R., Kevin Menges, and Martin R. W. Hiebl. "Management accounting research on farms: what is known and what needs knowing?" Journal of Accounting & Organizational Change 15, no. 1 (April 3, 2019): 58–86. http://dx.doi.org/10.1108/jaoc-05-2018-0044.

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PurposeIt is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.Design/methodology/approachThis paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.FindingsThe findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.Research limitations/implicationsThe overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.Originality/valueThis paper is the first comprehensive literature review of studies on MA practices in farms and FEs.
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Figlewicz, Raymond E., Donald T. Anderson, and C. David Strupeck. "THE EVOLUTION AND CURRENT STATE OF FINANCIAL ACCOUNTING CONCEPTS AND STANDARDS IN THE NONBUSINESS SECTOR." Accounting Historians Journal 12, no. 1 (March 1, 1985): 73–98. http://dx.doi.org/10.2308/0148-4184.12.1.73.

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This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness accounting. It includes consideration of federal, state, and local government units along with various types of nongovernmental nonbusiness entities. The initial section of the article traces both the development of fund accounting techniques and the discovery of their inadequacies. Next, the article discusses developments in standard-setting and the search for a sound theoretical foundation. Finally, it presents a current profile of nonbusiness accounting. The article implies that nonbusiness accounting can no longer be treated as a secondary consideration. The nonbusiness sector is a major component of the environment that requires sound financial accounting and reporting standards and practices.
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Zuckweiler, Kathryn M., Kirsten M. Rosacker, and Suzanne K. Hayes. "Business students’ perceptions of corporate governance best practices." Corporate Governance 16, no. 2 (April 4, 2016): 361–76. http://dx.doi.org/10.1108/cg-08-2015-0117.

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Purpose This paper aims to develop a better understanding of business students' perceptions of the relative importance of corporate governance best practices within the context of major area of study and compare student rankings of corporate governance best practices to those of working professionals. Design/methodology/approach Using a previously published survey, data were collected from business students at two Midwestern US universities and analyzed using factor analysis. Findings This research demonstrated that students rank strategic human resource management as the most important corporate governance practice, matching the perceptions of professionals. Accounting majors report significantly greater understanding of corporate governance, the importance of corporate governance to business and the role of understanding corporate governance in their careers as compared to management majors. Research limitations/implications This study is limited by the inclusion of business students at only two US universities. Further studies should be conducted to better understand the similarities and differences between students and professionals and accounting and management majors in their perceptions of corporate governance best practices. Practical implications Managers can use these findings to enhance the training recent college graduates receive on corporate governance topics. Business schools can use these findings to evaluate ways to embed corporate governance throughout the curriculum. Originality/Value This research highlights gaps in current business school curriculum coverage of corporate governance best practices. It compares and contrasts students' and professionals' perceptions of best practices and offers suggestions for managers and educators.
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Macintosh, Norman B. "“EFFECTIVE” GENEALOGICAL HISTORY: POSSIBILITIES FOR CRITICAL ACCOUNTING HISTORY RESEARCH." Accounting Historians Journal 36, no. 1 (June 1, 2009): 1–27. http://dx.doi.org/10.2308/0148-4184.36.1.1.

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This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, “effective” history approach. It outlines four fundamental strengths of traditional history – investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major concerns with traditional history, contrasts it with his genealogical approach, and reviews Foucault's [1977] follow up to Nietzsche's approach. Two examples of genealogical historiography are presented – Williams' [1994] exposition of the major shift in British discourse regarding slavery and Macintosh et al.'s [2000] genealogy of the accounting sign of income from feudal times to the present. The paper critiques some of the early Foucauldian-based accounting research, as well as some more recent studies from this perspective. It concludes that adopting a genealogical historical approach would enable accounting history research to become effective history by presenting critiques of accounting's present state.
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Dissertations / Theses on the topic "Major accounting practices"

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Carnegie, Garry D., and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION." Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.

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The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.
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Chen, Chun-hao, and 陳俊豪. "The Effect of the Practice of IFRS on Accounting Information Value Relevance-Major Shareholders, Directors and Supervisors Stake as Moderator." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/21768980800524650574.

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碩士
國立雲林科技大學
會計系碩士班
101
In order to meet international trends, countries around the world gradually begin to take International Financial Reporting Standards. Because of the upcoming practice of IFRSs in Taiwan in 2013, the listed companies in OTC or TSE in Taiwan start to take new standards since 2012 because this makes them easier to make comparative statements. It is generally recognized that IFRSs is principles-based and looser than rules-based US GAAP, US Generally Accepted Accounting Principles. Therefore, we explore the relevance in the practice of IFRSs and also investigate if corporate governance can raise value relevance of accounting information under circumstances of IFRSs. Our study takes Ohlson (1995) equity valuation models and targets on listed electronic companies of Taiwan. We explore the influence of accounting information and corporate governance on the value relevance with periods from 2011 to2012 (September). The empirical results indicate that earnings per share is with more value relevance in the practice of IFRSs. Furthermore, corporate governance can make earnings per share with more value relevance.
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Books on the topic "Major accounting practices"

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Office, General Accounting. Small Business Administration: Status of achieving key outcomes and addressing major management challenges : report to the Ranking Minority Member, Committee on Governmental Affairs, U.S. Senate. Washington, D.C: GAO, 2001.

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Office, General Accounting. Superfund: Legal expenses for cleanup-related activities of major U.S. corporations : report to Congressional requesters. Washington, D.C: The Office, 1995.

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Craig R, Nethercott, and Eisenberg David M, eds. Islamic Finance. 2nd ed. Oxford University Press, 2020. http://dx.doi.org/10.1093/law/9780198725237.001.0001.

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This book is an authoritative practical guide to financial transactions under Islamic law. Global interest in Shari’a-compliant financial practices continues to increase, but Islamic financial products can often be hard to understand, not least because they often cut across rather than strictly align with more conventional financial products. This book provides the necessary explanation by describing the theoretical underpinnings of Islamic finance as a whole before going on to examine the major individual transaction structures in detail. The first part of the book informs the reader about the general background to Islamic finance and the relevant aspects (and sources) of Islamic law. It also considers the role of Shari’a supervisory boards, Islamic financial institutions and accounting approaches. The second part of the book concentrates on Islamic financial law in practice by focusing on individual concepts and techniques. This section explains the basic requirements for Islamic finance contracts both in terms of the underlying asset types and also both the applicability and acceptability of the underlying asset. Arrangements discussed include Mudaraba (trustee finance), Musharaka (partnership or joint venture), Murabaha (sale of goods), and Sukuk (participation securities: coupons etc). Takaful (insurance) is also examined in detail. A new chapter has also been added to this second part of the book detailing the principles of Islamic investment funds and commonly applied structures.
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Hitt, Michael A., Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright, eds. The Oxford Handbook of Strategy Implementation. Oxford University Press, 2014. http://dx.doi.org/10.1093/oxfordhb/9780190650230.001.0001.

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Selecting the best strategy is important if a firm is to achieve and maintain a competitive advantage, but many strategies fail not because they are improperly formulated but because they are poorly implemented. Strategy implementation is among the most important and most challenging issues with which top executives must deal, and effective implementation can help firms achieve high performance. Therefore, a greater understanding of the critical dimensions of strategy implementation is needed. This handbook is designed to provide a deeper understanding of topics important for the implementation of strategy. There are three major sections of the book: resources and governance, managing human capital, and accounting control systems. Resources must be acquired, developed, and configured to create the capabilities needed for implementing a firm’s strategy. However, because of the dynamic competitive landscapes in which most firms operate, strategies frequently change. Corporate governance not only guides the formulation of appropriate strategies but also ensures that proper implementation actions are taken. Because the most important resource for implementing strategy is human capital, the firm must engage in highly effective human resource management practices that attract, motivate, develop, and retain the highest quality human talent available. As a result, effective workforce management at all levels in the organization is essential to successful strategy implementation. Managing assets and controlling managerial behavior are critical to strategy implementation: assets can be managed and managerial behavior controlled using accounting-based data. The careful design of such systems promotes innovation and creative activity and identifies earnings, thereby promoting positive managerial actions to achieve desired financial outcomes.
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Office, General Accounting. Financial management: Federal Aviation Administration lacked accountability for major assets : report to the Chairman, Committee on the Budget, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Tax administration: Profiles of major components of the tax gap : briefing report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1990.

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Book chapters on the topic "Major accounting practices"

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Grecco, Marta Cristina Pelucio, and Cecilia Moraes Santostaso Geron. "The Brazilian Case of IFRS Adoption." In Advances in Finance, Accounting, and Economics, 303–18. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch015.

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This chapter contains a brief history of accounting practices in Brazil, the Brazilian convergence process that resulted in using the IFRS, and new perspectives about the IFRS after implementation. In order to highlight the issues, it includes some empirical evidence and cases. The USGAAP served as the major influence on Brazilian accounting from 1978 to 2007. In 2008, the process of the IFRS convergence started in Brazil, resulting in an important culture change. For the local standardization, the Brazilian Accounting Pronouncements Committee, known as the CPC, was created, issuing its norms in compliance with IFRS with no modifications. Brazil has a history of tax legislation influencing its accounting practices, but the process of Brazilian convergence to the IFRS has incurred a detachment of accounting from tax policies for corporate purposes. The chapter concludes with a description of the current activities associated with the IFRS and financial reports, such as the development of the XBRL (eXtensible Business Reporting Language) reporting standard.
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Pandey, Agnivesh, and Rajiv Pandey. "Service-Oriented Framework for Advance Diagnosis of MSMEs Turning into NPAs." In Advances in Business Information Systems and Analytics, 264–82. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2157-0.ch017.

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Banking Industry in India, a major section of which constitute of nationalized Banks, is facing three important challenges- to continue its contribution in rapid growth of Indian Economy, to make pace with the International Prudential Norms of Banking and Accounting Practices and to contain NPAs (Non-Performing Assets) and recover, which has reached an alarming Rs 6.0 lakhs crores. The bulk of Bank advances go to the large industries and big and established business houses, the major share of NPAs are attributed to them presently. The share of MSMEs (Micro, Small and Medium Enterprises), a priority sector of Indian economy, towards growing NPAs may need equal attention as they are in large numbers. Laying stress on strengthening legal framework to overcome this challenge not proving very effective, a service oriented architecture framework may find a solution of advance diagnosis and prevention of MSMEs turning into NPAs. This chapter proposes data mining service in cloud computing environment to Banks which can be delivered as Platform-as-a-Service through Shiny.
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Kumar, Nirmal, S. K. Singh, G. P. Obi Reddy, and R. K. Naitam. "Developing Logistic Regression Models to Identify Salt-Affected Soils Using Optical Remote Sensing." In Interdisciplinary Approaches to Information Systems and Software Engineering, 233–56. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7784-3.ch010.

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A major part of Indo-Gangetic plain is affected with soil salinity/alkalinity. Information on spatial distribution of soil salinity is important for planning management practices for its restoration. Remote sensing has proven to be a powerful tool in quantifying and monitoring the development of soil salinity. The chapter aims to develop logistic regression models, using Landsat 8 data, to identify salt affected soils in Indo-Gangetic plain. Logistic regression models based on Landsat 8 bands and several salinity indices were developed, individually and in combination. The bands capable of differentiating salt affected soils from other features were identified as green, red, and SWIR1. The logistic regression model developed in the study area was found to be 81% accurate in identifying salt-affected soils. A total area of 34558.49 ha accounting to ~10% of the total geographic area of the district was found affected with salinity/alkalinity. The spatial distribution of salt-affected soils in the district showed an association of shallow ground water depth with salinity.
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Khan, Tehmina. "Sustainability, Ethics and Education." In Practice, Progress, and Proficiency in Sustainability, 424–40. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5856-1.ch021.

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Accounting education has faced limitations as a highly technical and discipline-specific body of knowledge. The case presented in this chapter demonstrates and reflects on an attempt at incorporating the study of sustainability-related accounting knowledge through multiple forms of delivery and assessment. Sustainability-related material that draws from business, accounting and ethics' perspectives was included in an accounting ethics course for accounting majors at Royal Melbourne Institute of Technology (RMIT) University in Melbourne, Australia. This pedagogy has encouraged the development of students' soft skills including their emotional intelligence. Sustainability education has been found as engaging and thought provoking, albeit involving a steep learning curve for students as far as knowledge and awareness are concerned. It has allowed for the promotion of multiple and broader perspectives and education on key sustainability-related concerns, from a range of angles including ethics and accounting frameworks for sustainability as well as multidisciplinary approaches to sustainability and business.
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Shea, Vincent J., Nina T. Dorata, and Kevin E. Dow. "Crisis in US Accounting Education." In Advances in Human and Social Aspects of Technology, 197–204. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6772-2.ch012.

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In 2001, Professors W. Steve Albrecht and Robert J. Sack wrote in their 2001 CPA Journal article that the accounting practice community perceived accounting education to be completely outdated. Fewer students majored in accounting, many accounting firms perceived accounting students higher educational training as outdated and hired fewer accounting majors. In 2021, these issues are still prevalent. This chapter discusses what has changed over the last 20 years and what issues are faced with current accounting graduates. A more agile accounting profession, a new CPA exam approach in 2024, and the use of more advanced analytical and technological tools in the profession only make the challenge to higher education even harder. The discussion then concludes with mitigating strategies to not only improve requisite skills that the profession demands, but also discusses strategies to curtail declining enrollment trends.
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Shah, Mansi. "Reviving Green With Accounting in the Era of Sustainability." In Advances in Finance, Accounting, and Economics, 53–70. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8069-1.ch003.

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In the era of ‘Reviving Green', sustainability is no longer a luxury; it has become a global necessity. The late 1990s saw the evolving concept of triple bottom line. The growing importance of the environmental agenda that ‘sustainability' had been mainly focused upon to that point led to the inclusion of the environment as one of the defining factors of ‘sustainability'. The new paradigm in the third millennium puts business in the driving seat. Consequently, their role and responsibility towards the environment is manifold. The tradeoff between economic growth and the environmental costs has become one of the major challenges for businesses. This chapter examines the traditional accounting practiced by organizations. The premise of internalizing environmental costs in the investment decision making is highlighted. The costs and benefits that arise through the environment protection and depletion of the existing capital have been held forth.
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Cnossen, Sijbren. "Other Broad-Based Consumption Taxes." In Modernizing VATs in Africa, 27–40. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0003.

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Chapter 3 reviews broad-based consumption taxes with which the VAT can be compared, especially the retail sales tax (RST). The Profit & Loss (P&L) Account forms the basis for explaining how the tax liabilities under the various variants are computed. The accounting matrix is also used to note the similarities to and differences from a conventional business income tax whose profits are ascertained on the basis of the matching principle. Subsequently, the practical differences between the taxes are discussed, as well as their prevalence around the world. A brief section on the major lessons from worldwide experience with VAT concludes.
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"and applied it without any official approval. The application of the plan allowed users to discover its weaknesses, and the experience they gained was valuable for the 1946 accounting normalization committee. The Plan o f the National Committee o f French Organization The National Committee of French Organization (CNOF) was an association of individuals from various professions who were interested in the organization of work in general. In 1928, Gabriel Faure, who in fact had been the first author to offer a modern decimal accounting chart in 1909, formed the CNOFs accounting section, whose major concern was normalizing the balance sheet. In July 1942, the CNOFs accounting section was invited by the CNOF council to study the plan prepared by the 1941 Account­ ing Plan Committee. Upon examination, the 1942 Plan was found to be too complex and technically difficult to apply to the large industrial companies for which it had been primarily conceived. Its classification was believed to be too empirical, without reflect­ ing any particular order or method. To make a positive contribu­ tion to the advancement of accounting, the accounting section then devoted its efforts to the rationalization of current French practice; by 1944, the section had published a rational plan for the organization of accounts. Eminent French accountants partici­ pated in the deliberations of the section: Gamier, Brunet, Anthonioz, Demonet, Fourastie and others, all of whom later helped in the drafting of the 1947 Plan, carrying over ideas that they had applied in the CNOF Plan. The objectives set by the authors of the rational plan were the classification, codification and articulation of accounts. No defini­ tions were provided in their plan, since the authors believed that there were enough excellent definitions in current practice. Nor was there any new method given for computing product costs. The plan provided a structure for making and registering the desired computations, but confined them to a particular set of accounts. Their correspondence with, and complete independence from, fi­ nancial accounting were ensured by the use of contra-accounts (imputation accounts). Any cost accounting method could be used in conjunction with the plan. The CNOFs Rational Plan. The proposed plan presented three double-entry systems, each containing two ordres. Each ordre clas­ sified events or accounting elements from a different perspective. The summation of all the accounts of any ordre provided the re-286." In Accounting in France (RLE Accounting), 342. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-43.

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Zaghloul, Said, and Admela Jukan. "Architecture and Protocols for Authentication, Authorization, and Accounting in the Future Wireless Communications Networks." In Handbook of Research on Wireless Security, 158–75. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-899-4.ch012.

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The architecture, and protocols for authentication, authorization, and accounting (AAA) are one of the most important design considerations in third generation (3G)/fourth generation (4G) telecommunication networks. Many advances have been made to exploit the benefits of the current systems based on the protocol remote authentication dial in user service (RADIUS)protocol, and the evolution to migrate into the more secure, robust, and scalable protocol Diameter. Diameter is the protocol of choice for the IP multimedia subsystem (IMS) architecture, the core technology for the next generation networks. It is envisioned that Diameter will be widely used in various wired and wireless systems to facilitate robust and seamless AAA. In this chapter, we provide an overview of the major AAA protocols RADIUS and Diameter, and we discuss their roles in practical 1xEV-DO network architectures in the three major network tiers: access, distribution, and core. We conclude the chapter with a short summary of the current and future trends related to the Diameter-based AAA systems.
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Ersser, Steven J. "Understanding Skin Conditions." In Adult Nursing Practice. Oxford University Press, 2012. http://dx.doi.org/10.1093/oso/9780199697410.003.0022.

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The aim of this chapter is to provide nurses with the knowledge to be able to assess, manage, and care for people with skin conditions in an evidence-based and person-centred way. The chapter will provide a comprehensive overview of the commonest skin diseases and their causes before exploring best practice to assess and help patients to manage skin conditions. Nursing priorities are highlighted throughout, and the nursing management of the symptoms and common health problems associated with skin conditions can be found in Chapters 19, 20, 21, 24, 27, and 28 on skin care and the maintenance of skin hygiene, skin barrier integrity, the prevention of skin breakdown, and wound management, respectively. Skin care is a fundamental area of nursing responsibility. The skin, or integumentary system, is the largest organ of the body and has significant protective and thermoregulatory functions. Skin disease is common, accounting for approximately 24% of GP visits (Schofield et al., 2009). It may have a major psychosocial impact on a person’s quality of life through its influence on appearance, body image, and self-esteem. This chapter introduces you to the common skin diseases that you are likely to encounter when caring for adult patients and outlines the nursing problems that you will need to manage. The cause or aetiology of common skin conditions lies with the interaction between genetic and environmental factors. For example, a child’s eczema is influenced by his or her genotype and his or her exposure to environmental allergens. Within the UK population, 23–25% have a skin problem at some time in their lives that can benefit from medical care (Schofield et al., 2009). Skin problems are the commonest reason for consulting a GP, with 6% referred for specialist advice. As such, all registered nurses should have the knowledge and skills to manage the common conditions. The commonest skin conditions in the Western hemisphere are chronic inflammatory skin diseases (CISDs), such as eczema. In developing countries, the common conditions are infections and infestations. The quality-of-life impact of CISDs can exceed that for life-threatening conditions such as cancer (Rapp et al., 1999; Kingman, 2005).
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Conference papers on the topic "Major accounting practices"

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Dahroug, Ahmed, and Kevin O’Connell. "The Fall and Rise of Oilfield Ethics." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206176-ms.

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Abstract The oilfield is in many ways the backbone of the world economy. Historically economic recessions and booms were linked directly or indirectly to the oil price, itself governed by supply and demand. Since the start of this industry, it has experienced multiple scandals and major accidents that have affected its path to date. In 2001 the Enron scandal of poor accounting practices shook the entire stock market, and it contributed to the complete recession in the same year. Not too long after, a supermajor revealed in 2004 a reserves accounting error that surprised the world. In 2010 the Deepwater Horizon blow out known as the "Macondo Incident" caused serious damage to the environment and significant fines to be paid in compensation due to poor engineering practice. Incidents like these arise concurrent with times of high demand and are instructive as we study their causes and effects on the oil industry and therefore the global economy. Areas of study for this paper include reserves/production estimation as well as ethical considerations for the oil industry at large. Our study is based on the review of uncertainty in both the subsurface and surface parts of oil and gas production. We refer to the previous classifications of uncertainty for the subsurface part and focus on the uncertainty currently existing within the surface production system. Current surface production monitoring methods are discussed. We propose a more automated process to reduce the current uncertainty about hydrocarbon production. Artificial intelligence applicability in the surface production system is investigated. Additionally, in this paper we review the previously mentioned poor practices and accidents briefly and use them to guide our suggestions about preventive actions to avoid future wrongdoing and incidents. We attempt to provide an objective for oilfield ethics and advocate for a unified oilfield industry code of ethics. However due to the large diversity that exists in the wide range of oilfield disciplines, a single code of ethics may not be applicable. Accordingly, we propose a guideline that may be used by different parts of the oilfield industry to develop an application-specific code of ethics. It is hoped that this guideline will guard against the gaps that may foster errors that affect the oilfield industry and global markets.
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Jie, Zhifeng. "Research on Practical Teaching System Of Applied Accounting Major." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.254.

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Dos Santos Fontes Pereira, Lílian, Joaquim José Guilherme de Aragão, Yaeko Yamashita, and Rayssa Brandão. "Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects." In CIT2016. Congreso de Ingeniería del Transporte. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/cit2016.2016.4116.

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The demand for transport infrastructure investment is a latent issue for several countries, mainly for developing countries. However, investments in major logistics projects should be carefully evaluated, in order that their deployment induces development without endangering fiscal sustainability by excessive public indebtedness. Fiscal accounting practices used currently in the feasibility studies of transport infrastructures in Brazil are very limited, as they do not consider indirect and induced effects of the infrastructure investment in the fiscal evaluation. In addition, the corresponding influence area has not an established delimitation method. The aim of the present paper is to develop a model for calculating economic and fiscal impacts of transport infrastructure investment projects that includes the direct, indirect and induced effects within a reference area do be determined. First, different project assessment guides in Brazil and abroad are examined with a special focus on the assessment of economic and fiscal impacts of the projects. Based on the assessment experience and on the definition of the fiscal balance of an infrastructure project, the next step sets up a framework for the calculation of the impacts, using more simplified data.DOI: http://dx.doi.org/10.4995/CIT2016.2016.4116
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4

Sun, Haiyan. "Discussion on Practical Teaching System of Accounting Major in Independent Colleges." In 2015 International Conference on Arts, Design and Contemporary Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icadce-15.2015.193.

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Kong, Xiang-ling. "Research on Accounting Practice Teaching System: Taking the Accounting Major of Qilu University of Technology as an Example." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.227.

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Shao, Chunling. "Study on Reform Practice of Educational Informationization in Accounting Major in Higher Vocational Colleges*." In 4th International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200316.194.

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Wang, Xuan, and Pinghe He. "Research on Online Practice Platform of University Accounting Major Course in Big Data Context." In 2021 International Conference on Computer Technology and Media Convergence Design (CTMCD). IEEE, 2021. http://dx.doi.org/10.1109/ctmcd53128.2021.00029.

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Jiang, Xuesong, Lu Xu, and Nanyun Xiao. "Discussion on the Ways to Practical Teaching Information of Accounting Major in the Internet + Era." In Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icemaess-18.2018.256.

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Zhang, Dan, Tianmei Song, and Ying Gao. "Research on the construction of practical teaching system for accounting major in applied technology undergraduate universities." In Proceedings of the 2018 3rd International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/mmetss-18.2018.100.

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Yan, Zhao. "Practice and exploration of modern apprenticeship system of accounting major —Based on the mode of "Financial Sharing Center"." In 2020 International Conference on Artificial Intelligence and Education (ICAIE). IEEE, 2020. http://dx.doi.org/10.1109/icaie50891.2020.00096.

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You might also be interested in the extended bibliographies on the topic 'Major accounting practices' for particular source types:
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