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Literatura académica sobre el tema "Accounting practice"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 9 de junio de 2025

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Artículos de revistas sobre el tema "Accounting practice"

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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Tunde, OMOTEHINSE, A. O. Enofe, and EWENIFA Segun Adekunle. "Recent Development in Accounting Education and Accounting Practice." Cognizance Journal of Multidisciplinary Studies 3, no. 9 (September 30, 2023): 107–25. http://dx.doi.org/10.47760/cognizance.2023.v03i09.007.

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The objective of the study is to review the recent development in Accounting education and Accounting practice. The qualitative and library research was employed for the study. The study found that it has been found that the current accounting courses offered by several Nigerian universities are insufficient in meeting the labor market needs. Also found further that there is a significant disparity exists between employers and educators regarding the importance of graduate skills. It is therefore concluded that there should be a stronger relationship and collaboration among accounting practitioners, policymakers, and academic researchers are vital for shaping the future of accounting work and determining the type of accounting that will be practiced and studied. The study recommended that it is the responsibility of universities to establish a robust educational foundation for professional accounting training and it is imperative to reintroduce compulsory internship programs before graduation, similar to the practices in other professions like law and medicine.

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OMOTEHINSE, Tunde, Enofe A.O., and Segun Adekunle EWENIFA. "Recent Development in Accounting Education and Accounting Practice." Cognizance Journal of Multidisciplinary Studies (CJMS) 3, no. 9 (September 21, 2023): 107–25. https://doi.org/10.47760/cognizance.2023.v03i09.007.

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Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (May 28, 2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.

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Denison, Christine A., Sue P. Ravenscroft, and Paul F. Williams. "Accounting and Public Policy: The Importance of Credible Research." Accounting and the Public Interest 14, no. 1 (December 1, 2014): 113–27. http://dx.doi.org/10.2308/apin-51158.

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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.

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Major, Maria, and Stewart Clegg. "Accounting as Practice." Sociedade, Contabilidade e Gestão 14, no. 4 (January 2, 2020): 109–19. http://dx.doi.org/10.21446/scg_ufrj.v14i4.31347.

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Neste paper procuramos debater alguns dos problemas que afetam a pesquisa positivista em contabilidade, e como a adoção da teoria organizacional baseada em métodos qualitativos pode frutiferamente contribuir para o avanço da pesquisa nesta área. Para este fim nos baseamos em pesquisas que conduzimos em hospitais públicos Portugueses para discutir como a incorporação de questões de poder, empreendedorismo institucional, hibridização, lógicas institucionais e trabalho institucional em trabalhos de contabilidade incentivam explicações mais profundas da prática contábil.

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (December 1, 2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.

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Mohammad Nazrul, Islam, and Islam Muhammad Zahirul. "Intellectual Capital Accounting and Contemporary Accounting Practice." DIU Journal of Business and Entrepreneurship 2, no. 02 (July 30, 2007): 56–65. http://dx.doi.org/10.36481/diujbe.v02i2.amkz2w85.

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The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far- reaching debate. Intellectual capital disclosures are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from intellectual resources. It is an effort to progress the project of accounting for intellectual capital and to suggest the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others

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Islam, Muhammad Zahirul, and Mohammad Nazrul Islam. "Intellectual Capital Accounting and Contemporary Accounting Practice." DIU Journal of Business and Economics 2, no. 2 (November 9, 2024): 55–65. https://doi.org/10.5281/zenodo.14059215.

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Hopwood, Anthony G. "Understanding financial accounting practice." Accounting, Organizations and Society 25, no. 8 (November 2000): 763–66. http://dx.doi.org/10.1016/s0361-3682(00)00021-0.

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Tesis sobre el tema "Accounting practice"

Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.

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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.

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Hartmann, Berit. "Bridging the GAAP? : IFRS in accounting practice." Doctoral thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23148.

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This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. Drawing on actor-network theory, this study moves away from a priori distinctions, following the construction and mobilization of accounting numbers across institutionalized boundaries within and around the organization. The empirical investigation took place in a large, worldwide active media group that is listed on a European stock exchange. The group is a particular interesting setting because of its diverse business structure and its German code-law accounting roots. Business combinations are a major growth factor within the industry and a high degree of decentralization in the organization placed responsibility for investment decisions at low hierarchical levels. Goodwill accounting and impairment testing were therefore highly significant calculative practices in the group. The study finds that the constitutive role of the financial reporting standards in the organization both solves tensions and dilemmas around the number and creates new ones when crucial interests are lost in translation. These tensions and dilemmas arise between the aim of standardization and closure for the construction of a legitimate value of the future, and the aim to mobilize numbers in order to motivate and create value for a future. Originally intended for the financial representation of organizational substance and performance, the standards become associated with operations management activities, helping to create the faithful records that sum up the organization. This interrelation helps to close concern around the representation of the future in a ‘fair’ value by distributing the calculative practices over a wide network of actors spanning inside and outside the organization. However, the relationship also forces a connection between calculations and ambitions that otherwise would have preferred to stay separate. This thesis offers a new perspective on IFRS implementation by emphasizing organizational activities. Through a focus on integration and the link between financial and management accounting, the ‘implementation problems’ highlighted in previous literature gain a refined theorization. When taking organizational practice seriously, integration becomes a process that may find temporal stability but will never be final. In the process, conflicts might be solved but new dilemmas will arise. In turn, concepts like decision usefulness, comparability and earnings management cannot exist in a stable form but are rather constructed in networks that disregard commonly assumed boundaries inside and around the organization.

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Lim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.

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Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of study by Knights and Morgan (1990,1991,1995)) is historically contingent upon practices of accounting. I take up this task of inaugurating the study of accounting practice and strategy discourse, from strategy to accounting, to develop a new perspective of how their interaction takes place. This gives birth to a re-reading of the strategy (and accounting) literatures, from the direction of a constitutive notion of accounting practices. In particular, the processual and critical schools of strategy are found to promote conventional notions of accounting as mirror, as secondary and passive practice, which circulate beneath the usual level of visibility. Building on this emergent approach, a post- Foucauldian theory of practices is outlined from a methodological viewpoint. This approach does not begin from such general categories as 'the individual', 'the social' or 'the economic', and thereby does not follow conventional understandings of 'doing ethnography'. The inquiry is empirically situated within the context of a longitudinal investigation (1997-2000) into the U. K. based part of a global telecommunications company, Teleco. I discover complex interactions between accounting practices and the workings of strategy, both as presence and absence. There is a partial presence of strategy even within the most 'strategic' parts of Teleco, in conjunction with a growing absence within those parts most distant from 'the strategy'. Despite this, or perhaps because of this, the spread of accounting and accounting based-practices rolls on, albeit in a non-uniform way. This brings forth the possibility of a strategic accounting, one whose practices are perhaps most visibly internalised and effected on my very self, thus adding weight to the rejection within this thesis of the metaphysical categories of either 'strategy' or 'accounting.

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Sundström, Andreas. "Representing Performance | Performing Representation : Ontology in accounting practice." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-119958.

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Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. The study takes a praxiographic approach, which emphasizes action and relocates questions of representation towards the practices in which representations are mobilized. The research questions refer specifically to ontological work related to commensurability and distance in accounting practices. Four papers attend to the manners in which the organizational performance of the theatre company is represented in different situations of managing, governing and reporting. The papers demonstrate and analyse different examples of ontological work involved in achieving (or retracting) representational links. In conclusion, the thesis places the organizing of ontological tensions – especially the tension between singular accounting representations and multiple organizational realities – at the core of accounting representation practices. The thesis thus contributes to practical, theoretical and philosophical discussions on the links between accounting practices, accounts and reality.<br><p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Manuscript. Paper 3: Manuscript. Paper 4: Manuscript.</p>

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Wolfe, Simon St John. "An economic analysis of financial institutions' accounting practice." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations<br>This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Sangster, Alan. "Changing practice in accounting education : experimentation, innovation, and encouragement." Thesis, University of South Wales, 2008. https://pure.southwales.ac.uk/en/studentthesis/changing-practice-in-accounting-education(9efdcc45-b99f-4d5d-8f4e-dc81be1186eb).html.

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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless teacher to someone who was passionately interested in developing the abilities of my students and motivated in both my teaching and research to convert them into lifelong learners. This is followed by a discussion of each of the eleven publications included in this thesis. Beneath the umbrella of the overall theme of encouraging students to "learn how to learn", these publications are organised into two themes [The Use of IT in Teaching and Learning; and, Using Accounting History to Increase the Relevance of Topics to Students] and a number of sub-themes. Together, these publications represent significant contributions to knowledge. These include: • being the first author in accounting education to demonstrate that asking students to prepare flowcharts of the rules in rule-based topics such as accounting standards may improve their performance in assessments; • the first review of the use of IT in accounting education to focus upon the adoption of computer based instruction; • the first paper (and the only one that I am aware of) that considers whether or not using computer based instruction as an additional, non-integrated into the course resource is a worthwhile use of resources; • the first paper I am aware of that presented data that supported the view that computer based instruction could replace lecturers with no impact on performance of the students; • the first paper published to foresee the impact World Wide Web may have upon accounting education and research; • the first time I am aware of anyone presenting results of a teaching innovation that involved use of the web where students were successfully guided outside their comfort zones; • the first paper to ever present an overview of how the World Wide Web was being used globally in accounting and finance education; • the first paper I know of that presented a case study of learning and assessment that showed that student performance on objective tests had a strong positive correlation with their performance on traditional written examinations and demonstrated that objective tests could guide student learning to the extent that they appeared to have directly impacted students' deeper understanding of their subjects; • the first paper to use a modern day learning materials developmental model to demonstrate that the bookkeeping treatise of Luca Pacioli published in 1494 was as carefully written as today's textbooks. My contribution to knowledge is then summarised and the number of citations of each publication according to Google Advanced Scholar is given, including the date of the latest citation. This is then followed by a list of all my publications. Signed letters from my co-authors confirming my involvement in joint authored work are presented, followed by a list of the eleven publications included in the thesis. Finally, all eleven publications are presented.

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Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.

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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower likelihood of recommending that their clients invest in the company in the task, and (3) financial analysts who ranked reliability (relevance) as a more important information quality would be less (more) likely to recommend that their clients buy the stock represented in the case because the treatment of human resources on the financial statements violated GAAP (was more current-oriented) as compared to analysts who ranked reliability (relevance) as being lower (higher) in importance. Analysts receiving financial statements with accounting treatments of human resource costs that violated GAAP judged such information as less reliable and were also less likely to recommend that their clients buy the stock in the task than analysts receiving financial statements that conformed to GAAP. Also, analysts who perceived reliability as a more important information quality reacted more negatively to a replacement cost approach to accounting for human resources than participants who perceived reliability as being less important. A potential confounding explanation of the results is the varied language used in the audit opinions included with the treatment financial statements. Whether explained by the audit opinion language or the actual differences contained in the financial statements, the results suggest that an important user group, financial analysts, may be subject to the aura of objectivity suggested by Porter in 1995.

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Libros sobre el tema "Accounting practice"

Glautier, M. W. E. Accounting practice. 4th ed. London: Pitman, 1994.

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Chartered Association of Certified Accountants. Advanced accounting practice - financial accounting. London: BPP Publishing, 1987.

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Tanna, Suresh. Advanced accounting practice. 2nd ed. London: Hutchinson, 1989.

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Robins, Paul. Advanced accounting practice. London: Van Nostrand Reinhold, 1988.

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Chartered Association of Certified Accountants. and Brierley Price Prior Ltd, eds. Advanced accounting practice. London: BPP Publishing, 1988.

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Emile, Woolf, ed. ADVANCED accounting practice. Plymouth: Macdonald & Evans, 1985.

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Association of Certified and Corporate Accountants. Advanced accounting practice. London: Financial Training Co, 1993.

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Howard, Leslie R. Advanced accounting practice. London: Gee, 1985.

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Elliott, B. Advanced accounting practice. London: Longman in co-operation with the Chartered Association of Certified Accountants, 1990.

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Mirshuk, Tat'yana. Accounting: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1018057.

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The textbook contains a brief summary of the theoretical foundations and methodological aspects of accounting, practical tasks for working in seminars, independent work of students and its control. Meets the requirements of the Federal state educational standards of secondary professional education of the latest generation. It is intended for students studying in the fields of "Economics and accounting (by industry)", "Operational activities in logistics", " Commerce (by industry)", "Finance".

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Capítulos de libros sobre el tema "Accounting practice"

Scapens, Robert W. "Management Accounting Practice." In Management Accounting, 26–35. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_3.

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Scapens, Robert W. "Management Accounting Practice." In Management Accounting, 25–30. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_3.

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Limmack, Robin John. "Accounting Principles and Practice." In Financial Accounting and Reporting, 26–39. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_3.

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Shrivastava, Amit, M. Chandra Shekar, and K. Sreshta Rebecca. "Sustainable Accounting Practices." In Infrastructure Development – Theory, Practice and Policy, 69–76. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003311157-12.

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Edge, Charles. "Accounting 101." In Build, Run, and Sell Your Apple Consulting Practice, 119–33. Berkeley, CA: Apress, 2018. http://dx.doi.org/10.1007/978-1-4842-3835-6_4.

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Stevens, P., and B. Kriefman. "Statements of Standard Accounting Practice." In Work Out Accounting A-Level, 44–51. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_5.

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Gupta, Ananda Das. "Ethics in Business Practice: Accounting." In Business Ethics, 115–29. New Delhi: Springer India, 2013. http://dx.doi.org/10.1007/978-81-322-1518-9_6.

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Stevens, P., and B. Kriefman. "Statements of Standard Accounting Practice." In Work Out Accounting ‘A’ Level, 44–51. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_5.

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Bryant, Roger. "Accounting Principles and Practice I." In Accountancy, 17–45. Dordrecht: Springer Netherlands, 1985. http://dx.doi.org/10.1007/978-94-009-4964-5_2.

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Michalke, Amelie, Jennifer Kunz, and Tobias Gaugler. "True Cost Accounting in Practice: Case Studies." In True Cost Accounting, 82–104. London: Routledge, 2025. https://doi.org/10.4324/9781003345190-8.

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Actas de conferencias sobre el tema "Accounting practice"

HELEODORO, MARIA DE LOURDES FERRAZ, Cristina Conceição Rocha Guedes, Carlos Augusto Correia Lima Reis, Charles da Silva Bezerra, Aloisio Santos Nascimento Filho, and Hugo Saba. "GOVERNANCE IN PUBLIC STOCK MANAGEMENT IN SYNERGY WITH ACCOUNTING INFORMATION: TOWARDS A SUSTAINABLE PRACTICE." In X Simpósio Internacional de Inovação e Tecnologia, 704–11. São Paulo: Editora Blucher, 2024. https://doi.org/10.5151/siintec2024-385338.

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Grbenic, Stefan. "Accounting Practice in Austria: The Entry of Routine Accounting Transactions." In 2nd International Scientific Conference - Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School - Maribor, Slovenia; Integrated Business Faculty - Skopje, Macedonia; Faculty of Management - Zajecar, Serbia, 2018. http://dx.doi.org/10.31410/eman.2018.971.

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Tataru, Vlada. "Creative accounting." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.42.

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Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balance sheet entries. While some creative accounting practices may be within the bounds of acceptable accounting practices, others are more questionable. In recent years, several high-profile cases of creative accounting have come to light, highlighting the need for greater transparency and accountability in financial reporting.

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Napolitano, Giulia. "AI Adoption to Innovate Accounting Practice." In 2023 IEEE International Conference on Metrology for eXtended Reality, Artificial Intelligence and Neural Engineering (MetroXRAINE). IEEE, 2023. http://dx.doi.org/10.1109/metroxraine58569.2023.10405760.

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Purba, Dimita, Duma Megaria Elisabeth, Syafruddin Ginting, and Iskandar Muda. "Practice of Disclosure Accounting Social Responsibility." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009508911851189.

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Oborska, Anna. "The role and techniques of green accounting in sustainable business practice." In 25th International Scientific Conference. “Economic Science for Rural Development 2024”, 32–40. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2024. http://dx.doi.org/10.22616/esrd.2024.58.003.

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By highlighting the importance of green accounting techniques in encouraging sustainable business practices, this research delves into their evolution, definitions, and implementation - starting with a review of green accounting's origins and development, the paper explores several academic meanings of the term before focusing on how it has helped bring social and environmental costs and benefits into traditional financial accounting. Additionally, it differentiates between environmental accounting and green accounting- highlighting the differences in their respective spheres of influence; financial accounting, management accounting, and external reporting are all part of green accounting, which is a systematic approach to accounting that aims to improve both financial and environmental consequences. Green accounting procedures have a favourable effect on financial performance and environmental transparency, as the paper shows empirically and then it goes on to analyse green accounting implementation in sustainable company operations. To aid in decision-making and encourage environmental sustainability - it also presents a conceptual model for green accounting that incorporates multiple indices. Lastly, the research highlights the significance of being sensitive while implementing green accounting methods and suggests more research to create practical tools that take stakeholder viewpoints and environmental hazards into account. In sum, the research shows that green accounting is essential for businesses to be more eco-conscious and for sustainable development initiatives to progress.

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Zhu, Binbin. "Discussion on Accounting Practice Teaching Based on Accounting Talent Cultivation Objective." In 2016 International Conference on Contemporary Education, Social Sciences and Humanities. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/iccessh-16.2016.42.

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Peng, Wang. "Management framework and practice of accounting theory." In 2015 International Conference on Social Science and Technology Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.2.

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"Teaching Reform of Accounting Theory and Practice." In 2020 International Conference on Educational Science. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000250.

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Tie, Jing, and Wenjing Zhao. "The Influence of Culture on Accounting Practice." In 2016 1st International Symposium on Business Cooperation and Development. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/isbcd-16.2016.22.

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Informes sobre el tema "Accounting practice"

Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.

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van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, December 2010. http://dx.doi.org/10.18235/0009135.

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The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.

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Sandberg, Kirsten. Web3 and Sustainability: How We Can Reduce the Climate Impact of Blockchains, How Blockchains Can Help Reduce Our Own. The Linux Foundation, February 2023. https://doi.org/10.70828/tyqr6427.

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The promise of digital asset ownership and transfer through Web3 technologies has been countered with concern for its significant energy consumption. To manage this sustainability issue while still encouraging innovation requires collective action on technology, tracking, and policy. In the summer of 2022, Intel and the Linux Foundation hosted a roundtable of stakeholders from across the Web3 ecosystem to discuss how various communities define and practice sustainability. The roundtable discussed solutions across different dimensions, such as more computationally efficient blockchains, the use of green energy, and implementing technical and accounting standards. The report summarizes three areas of action: governance of ecosystems, cultivation of knowledge, and greater advocacy for infrastructure innovation.

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Inoue, Takashi, and Mamoru Narukawa. Anti-tumor efficacy of anti-PD-1/PD-L1 antibodies in combination with other anticancer drugs in solid tumors: a systematic review and meta-analysis. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, October 2022. http://dx.doi.org/10.37766/inplasy2022.10.0004.

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Review question / Objective: The aim of this systematic review is to compare the combination of PD-1/PD-L1 inhibitors plus other anticancer drugs and monotherapies of PD-1/PD-L1 inhibitors in terms of antitumor efficacy in the solid tumors to better inform clinical practice. To this end, the proposed systematic review will address the following question: Which is the best choice to enhance response rate in subjects with solid tumors, PD-1/PD-L1 inhibitors plus cytotoxic agents or PD-1/PD-L1 inhibitors plus other targeted anticancer drugs? Condition being studied: Cancer is the leading cause of death worldwide, accounting to approximately 9.6 million deaths worldwide in 2018. The clinical efficacy of immune checkpoint inhibitors (CPIs) including PD-1/PD-L1 inhibitors has been proven; however, it is also known that their efficacy as monotherapy is limited, with a response rate of 20% or less in solid tumors. The combination of CPIs and anticancer agents has been actively attempted in solid tumors area.

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He, zhe, liwei Xing, ming He, yuhuan Sun, jinlong Xu, and rong Zhao. Effect of Acupuncture on Mammary Gland Hyperplasia (MGH): a Bayesian network meta-analysis. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, September 2022. http://dx.doi.org/10.37766/inplasy2022.9.0058.

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Review question / Objective: This review aims at conducting a network meta-analysis to assess the potential therapeutic effectiveness and safety of acupuncture therapy for the treatment of MGH. Condition being studied: MGH is a benign breast disease caused by excessive growth of mammary duct epithelial cells and interstitial fibers. Its prevalence rate among women of childbearing age is about 13.5-42%, accounting for 99.3% of the total number of patients with breast related diseases, and its possibility of developing breast cancer can reach 5-10%. Breast hyperplasia can cause clinical symptoms such as breast pain, breast lump, nipple pigmentation and mood fluctuation, which brings severe physical and mental burden to patients. Modern medicine believes that the pathogenesis of MGH is related to sexual hormone disorder secondary to hypothalamus pituitary ovary axis dysfunction.At present, the treatment options of MGH are limited and not completely effective. The commonly used drugs in clinical practice, such as tamoxifen, danazol and goserelin, are expensive, which may lead to breast pain, swelling and increase of interstitial fibrous nodules, and the long-term use of MGH has huge side effects. The clinical guidelines recommend that the use time should be 2 to 6 months. Therefore, it is necessary to seek a treatment method of MGH that is effective, stable and safe.

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Angrist, Noam, and Rachael Meager. Implementation matters: Generalising treatment effects in education. What Works Hub for Global Education, November 2023. http://dx.doi.org/10.35489/bsg-whatworkshubforglobaleducation-wp_2023/03.

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Targeted instruction is one of the most effective educational interventions in low- and middle-income countries, yet reported impacts vary by an order of magnitude. We study this variation by aggregating evidence from prior randomised trials across five contexts, and use the results to inform a new randomised trial. We find two factors explain most of the heterogeneity in effects across contexts: the degree of implementation (intention-to-treat or treatment-on-the-treated) and program delivery model (teachers or volunteers). Accounting for these implementation factors yields high generalisability, with similar effect sizes across studies. Thus, reporting treatment-on-the-treated effects, a practice which remains limited, can enhance external validity. We also introduce a new Bayesian framework to formally incorporate implementation metrics into evidence aggregation. Results show targeted instruction delivers average learning gains of 0.42 SD when taken up and 0.85 SD when implemented with high fidelity. To investigate how implementation can be improved in future settings, we run a new randomised trial of a targeted instruction program in Botswana. Results demonstrate that implementation can be improved in the context of a scaling program with large causal effects on learning. While research on implementation has been limited to date, our findings and framework reveal its importance for impact evaluation and generalisability.

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Rucevska, Ieva, Natalia Skripnikova, Carina Thomassen, Eirin Husabø, Elisabeth Berglihn, Karen Raubenheimer, and Niko Urho. Climate Impacts of Plastics: Global Actions to Stem Climate Change and End Plastic Pollution. GRID-Arendal, February 2024. http://dx.doi.org/10.61523/spyl9908.

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Science provides convincing evidence that greenhouse gas emissions generated across the plastics life cycle are estimated to be between 3.8 and 4.5 per cent of global greenhouse gas emissions. This is set to grow with a projected increase in primary plastic production. This report presents the synthesis of an extensive literature review of the plastics life cycle. It analyses the countries’ submissions to the UNFCCC, the Paris Agreement, and the Intergovernmental Committee on plastic pollution. It also suggests measures that co-benefit addressing plastic pollution and achieving the global climate goals. This report reveals critical gaps in the current reporting practice for accounting plastics impacts on climate under the UNFCCC and the Paris Agreement and points out the role of the international legally binding instrument on plastic pollution, including in the marine environment, (the instrument) in stemming climate change. The report argues that the development and the implementation of the plastics instrument provides a unique opportunity to strengthen global efforts in addressing climate change across the plastics life cycle, complementing the broader decarbonisation activities of the UNFCCC and the Paris Agreement. To combat climate change alongside the plastics life cycle, the primary focus must be on reducing the production of plastics and focusing on low-carbon design as well as improving waste management and remediation. Additionally, the report draws attention to the lack of internationally agreed definitions used for the assessment of the impacts of plastics on climate, which would guide research, national reporting, and policy interventions in the future.

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Nicholson, Claire, Jonathan Wastling, Peter Gregory, and Paul Nunn. FSA Science Council Working Group 6 Food Safety and Net Zero Carbon July 2022 Interim Report. Food Standards Agency, July 2022. http://dx.doi.org/10.46756/sac.fsa.vxz377.

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The UK has a legal commitment to reach net zero carbon (NZC) emissions by 2050. This is a topic that has recently been building momentum, with clean growth being one of the four Grand Challenges set out by the UK Government. The ways we grow, process and transport food are major contributors to climate change, accounting for more than a quarter of all greenhouse gas emissions. Reducing this will require substantial changes in agriculture, manufacturing, and transport. Consequently, the Science Council and FSA Chief Scientific Adviser (CSA) agreed that a deeper understanding of the potential implications of achieving net zero on food systems, together with identification of areas of uncertainty, would be of considerable value to FSA in pre-empting future policy and evidence needs in this area. In early discussions to scope the work required, Defra indicated to the FSA Science Council Secretariat that there are many new developments and changes to activity in primary production aimed at achieving net zero. The Science Council agreed, therefore, to concentrate its first investigations on changes expected in primary food production. Primary production is the production of chemical energy in organic forms by living organisms. The main source of this energy is sunlight. For the purposes of this review, primary food production includes the growing and harvesting of plants as food for humans or feed for animals, and the rearing and slaughter of animals including livestock, fish and a wide variety of aquatic and marine organisms. A Science Council Working Group 6 (WG6) began work in summer 2021, led by Science Council members Mrs Claire Nicholson (WG6 Chair) and Prof Jonathan Wastling (WG6 Deputy Chair). The brief for WG6 is to investigate the potential food safety implications arising from changes to primary food production practices and technologies that reduce carbon emissions in the next 10 years. The work programme (described in this report) covers 4 phases, with phases 1 and 2 now complete. The work so far has drawn diverse, wide-ranging, sometimes slightly conflicting, views and opinions from across academia, the FSA, Defra, industry bodies and individual food producers. This interim report summarises: The work undertaken to date (phases 1 and 2) What has been learnt including changes to practice already underway or imminent Issues arising from the changes that the FSA should be aware of Further work planned by WG6 to understand the nature of the risks in more depth (phases 3 and 4) The Science Council aims to complete its investigations by the end of 2022 and present its findings to the FSA Board as soon as possible afterwards.

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Nakasone, Eduardo. Soap Operas for Female Micro Entrepreneur Training. Inter-American Development Bank, December 2014. http://dx.doi.org/10.18235/0011672.

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This paper analyzes the impact of the Strengthening Women Entrepreneurship in Peru (SWEP) program. SWEP trained female micro entrepreneurs in business management practices (such as accounting and marketing). The training, which was provided in 4- to 5-hour sessions, used soap operas and practical exercises specifically designed for the program. A field experiment was conducted among a group of micro entrepreneurs based in two Peruvian cities (Lima and Piura) to investigate whether SWEP had a positive impact on its beneficiaries. The results show that the program positively affected the adoption of business practices taught by the program. In particular, those who received the training were 4 to 6 percentage points more likely to assign themselves a fixed salary (rather than taking cash from their businesses based on personal needs) and 6 to 11 percentage points more likely to keep better records of potential business contacts. Some positive impacts were found on the adoption of bookkeeping practices (4 to 6 percentage points), although this result is not significant across all of the specifications. Although these changes in adoption rates were large compared with their baseline levels, they were rather small in absolute terms. Therefore, the study did not find any impact on average business performance, household expenditures, or women's empowerment in the household. Qualitative information suggests that micro entrepreneurs were satisfied with the training, but considered that many of the practices taught by the program were difficult to follow because of time constraints.

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Fourqurean, James, Johannes Krause, Juan González-Corredor, Tom Frankovich, and Justin Campbell. Caricas Partner's Practical Field and Laboratory Guide. Florida International University, October 2024. http://dx.doi.org/10.25148/merc_fac.2024.32.

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This field and laboratory guide describes the field and laboratory methods used to characterize blue carbon in seagrass meadows. It was developed for the Caribbean Carbon Accounting in Seagrass project and describes the protocols and methods used by the network. In brief, at each project site, seagrass abundance, species composition, canopy height, and sediment type were assessed at sixteen 0.25 m2 quadrats placed at random locations within the site. Eight 20 cm diameter cores were taken to assess seagrass biomass, shoot density, and to provide the material for assessing seagrass carbon and nutrient content. All seagrasses within each of the eight cores were separated by species and tissue type, washed and scraped to remove epiphytes, then dried and weighed. A piston core of uncompressed soils was retrieved, to a depth of 1 m or until refusal. Cores were subsampled at 5 cm depth intervals using small subcorers. All subcores were weighed wet to permit the calculation of porosity and soil dry bulk density. Seagrass tissue and sediment samples were oven-dried at 60°C, and dry weight recorded. Finally, samples were analyzed in the laboratory for determination of Loss on Ignition, total carbon content, inorganic carbon content, organic carbon content, and carbon and nitrogen content as well as stable isotope ratios. The resulting data allow for the estimation of seagrass organic carbon stocks as well as nutrient and carbonate stocks in biomass and sediment, their relationship with environmental covariates, and the contribution of seagrass material to carbon stocks.

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