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Littérature scientifique sur le sujet « Accounting analysi »

Auteur : Grafiati
Publié le 9 mars 2023
Mis à jour le 10 mars 2023

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Articles de revues sur le sujet "Accounting analysi"

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Wiryana, Lina, et Yvonne Augustine. « PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI ». Jurnal Magister Akuntansi Trisakti 1, no 2 (17 septembre 2014) : 155. http://dx.doi.org/10.25105/jmat.v1i2.4936.

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<p><em>This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.</em></p><p><em>The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance, there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.</em></p>
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Simbolon, Ika Pratiwi, Imas Nurani Islami et Vita Elisa Fitriana. « Pendalaman Materi : Laporan Keuangan sebagai Dasar Analisis Investasi Saham ». ACADEMICS IN ACTION Journal of Community Empowerment 1, no 2 (15 janvier 2020) : 109. http://dx.doi.org/10.33021/aia.v1i2.917.

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This community service activities aims to deepen public understanding in making financial records and reporting correctly and making the financial statements as a basis for investment analysi. The investment analysis method used is a discounted cash flow model to determine whether the investment is undervalued or overvalued. The community in this activity are students of SMK Bina Nasional Informatika, North Cikarang. The implementation phase of this activity includes a field survey, coordination with the school principal, the implementation of a financial report socialization program as a basis for stock investment analysis, and preparation of the report. The socialization activity went smoothly attended by 28 Accounting students in class XII. Socialization participants seemed enthusiastic about the material provided. This can be seen from the beginning to the end of the event, all participants followed well. Based on the results of interviews, questions and answers and direct observations, community service activities have increased the knowledge of students by as much as 80% about how to prepare good financial statements and conduct stock valuations using financial statements.
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Heck, Jean L., et Robert E. Jensen. « AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005 ». Accounting Historians Journal 34, no 2 (1 décembre 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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Vakulenko, Elena S. « Comparative Analysis of Interregional and Intersectoral Mobility in Russia ». Economy of Region 16, no 4 (décembre 2020) : 1193–120. http://dx.doi.org/10.17059/ekon.reg.2020-4-13.

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One of the most important characteristics of the labour market is labour mobility that allows assessing the economic efficienc y o f labour . A comparativ e analysi s i s necessar y fo r determinin g th e degre e o f mobility . I n term s o f spatia l and sectoral characteristics, the paper assesses the degree and dynamics of mobility in the Russian labour market based on previously published studies, as well as the authors’ findings. To determine the degree of mobility, the research uses various approaches, applying both direct (mobility costs, transition matrices) and indirect indicators (structural unemployment, wage differentiation, unemployment rate, gross regional product (GRP)). The analysis uses the data of the Russia Longitudinal Monitoring Survey — Higher School of Economics (RLMS-HSE) and Federal State Statistic Service (Rosstat) for 2000– 2016. The obtained results demonstrate a relatively low intersectoral and interregional mobility in Russia compared to Organisation for Economic Co-operation and Development (OECD) countries. Low intersectoral mobility may indicate weak exchangeability of the sectors and high mobility costs. The largest number of transitions is observed in trade, where employees do not need any specific knowledge. Generally, other transitions are made between related sectors that require similar knowledge from employees. The lowest intersectoral mobility is characteristic for the education and health sectors. According to the Shorrocks index, in Russia, interregional mobility is lower than intersectoral mobility. Low spatial mobility is explained by high migration costs, including those associated with “poverty traps”, the peculiarity of statistical accounting of migrants and the size of Russian regions. The obtained results are correct for the examined period and the applied criteria. The changes in labour mobility in Russia caused by global digitalisation of the economy and the transition to remote working require a separate study.
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Vakulenko, Elena S. « Comparative Analysis of Interregional and Intersectoral Mobility in Russia ». Economy of Region 16, no 4 (décembre 2020) : 1193–120. http://dx.doi.org/10.17059/ekon.reg.2020-4-13.

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One of the most important characteristics of the labour market is labour mobility that allows assessing the economic efficienc y o f labour . A comparativ e analysi s i s necessar y fo r determinin g th e degre e o f mobility . I n term s o f spatia l and sectoral characteristics, the paper assesses the degree and dynamics of mobility in the Russian labour market based on previously published studies, as well as the authors’ findings. To determine the degree of mobility, the research uses various approaches, applying both direct (mobility costs, transition matrices) and indirect indicators (structural unemployment, wage differentiation, unemployment rate, gross regional product (GRP)). The analysis uses the data of the Russia Longitudinal Monitoring Survey — Higher School of Economics (RLMS-HSE) and Federal State Statistic Service (Rosstat) for 2000– 2016. The obtained results demonstrate a relatively low intersectoral and interregional mobility in Russia compared to Organisation for Economic Co-operation and Development (OECD) countries. Low intersectoral mobility may indicate weak exchangeability of the sectors and high mobility costs. The largest number of transitions is observed in trade, where employees do not need any specific knowledge. Generally, other transitions are made between related sectors that require similar knowledge from employees. The lowest intersectoral mobility is characteristic for the education and health sectors. According to the Shorrocks index, in Russia, interregional mobility is lower than intersectoral mobility. Low spatial mobility is explained by high migration costs, including those associated with “poverty traps”, the peculiarity of statistical accounting of migrants and the size of Russian regions. The obtained results are correct for the examined period and the applied criteria. The changes in labour mobility in Russia caused by global digitalisation of the economy and the transition to remote working require a separate study.
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Amrizal, Amrizal. « Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia ». Liquidity 3, no 1 (1 juillet 2018) : 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.

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Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.
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Zargaryan, Nina. « ACCOUNTANT-ANALYST OF A BUDGET INSTITUTION : COMPETENCE PROFILE AND FUNCTIONALITY ». Research of Economic and Financial Problems, no 2 (29 décembre 2021) : 1–8. http://dx.doi.org/10.31279/2782-6414-2021-2-5-1-8.

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Importance. One of the factors limiting the introduction of management accounting in budgetary institutions is the lack of qualified personnel. A specialist with competencies that meet modern realities. Who are able to improve their comprehensive capabilities to facilitate the implementation and development of accounting and reporting. Due to the specifics of the activities of enterprises, we have diagnosed the most popular functions of a modern accountant and focused on studying the competence of an accountant-analyst of a public sector institution. Objectives. The study of the consolidation of management accounting functions for the structural unit of a budget institution, the functionality of a modern accountant and the identification of significant additional competencies of an accountant-analyst in budget institutions. In order to establish the profile of relevant competencies and functionality of an accountant-analyst of a budget institution. Methods. The research part is based on the results of an expert survey (the structure of the questions is matrix, the choice of the presented option, a free answer). The respondents were specialists in the accounting field, grouped into three focus groups. Evaluation of the effectiveness of the study is based on a comparative analysis of the data. The theoretical base includes scientific works devoted to the subject of research. Results. The priority tasks of not only a modern accountant, but also additional competencies of an accountant - analyst have been identified. It was established during an expert survey that it is more effective to assign the functions of management accounting to the planning and economic department than to form an autonomous unit. We have proved the relevance of setting management accounting in budgetary institutions. The most important functions of a modern accountant (tax accounting, control and processing of primary documentation) and the primary competencies of an accountant-analyst (classification, processing and consolidation of large amounts of information, communication, ability to work with people, knowledge of IT technologies) have been established. Conclusions. It is concluded that an accountant-analyst plays a key role in the implementation of management decisions. In order to make managerial decisions that correspond to modern development trends, it is necessary to continuously improve professional competencies for strategic decision-making.
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Patil, Dr Parashram Jakappa. « An Ecological Analysis of Forest Accounting ». International Academic Journal of Innovative Research 05, no 01 (12 juin 2018) : 109–27. http://dx.doi.org/10.9756/iajir/v5i1/1810010.

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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh et Nguyen Thi Hong Nga. « Impact of Accountant Resource on Quality of Accounting Information System : Evidence from Vietnamese Small and Medium Enterprises ». ACRN Journal of Finance and Risk Perspectives 9, no 1 (2020) : 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.

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Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.
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Ivanova, T. N. « Transformatization of accounting in the digitalization of the economy ». Ways to Improve Construction Efficiency 1, no 49 (11 avril 2022) : 179–84. http://dx.doi.org/10.32347/2707-501x.2022.49(1).179-184.

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The existing system of accounting in enterprises needs to be transformed in the context of globalization of the economy and its digitalization. Analysis of existing approaches to the training of accountants and current requirements of stakeholders to it indicate a lack of practical readiness of graduates for modern challenges of the digital economy. The purpose of the study is to determine changes in the accounting system and their impact on enterprise management and training of accounting professionals in terms of its digitalization in the economy and the world. The article considers the existing approaches to the accounting system in enterprises and the role of the accountant. The main advantages of accounting in the digital economy are identified, the need for its transformation in today's conditions is proved, as well as the challenges facing future accountants in the digitalization. The main trends in the development of the accounting system in the digital economy necessitate advanced skills of accountants, which are information technology, analysis of large data, communication skills and opportunities to promote accounting services as a business on social networks. Approaches to the content of the profession of "accountant" requires a qualitative transformation in the context of widespread use in accounting processes of digital technologies. In the context of digitalization of accounting due to the wider capabilities of the system, the accountant-analyst can give useful advice to the head of the company and justify the effectiveness of important management decisions. With the help of information technology used by modern accounting system, the accountant has more time to quickly and efficiently perform functional tasks, as well as data analysis and financial reporting. Owners (managers), receiving analytical, accurate and timely information, can focus on strategic goals and solving complex problems. It is proposed to include in educational programs in the field of specialties competencies that will promote the competitiveness of future and existing accountants in the digital economy.
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Thèses sur le sujet "Accounting analysi"

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CERUTI, FRANCESCA. « Il settore estrattivo in Italia. Analisi e valutazione delle strategie competitive per lo sviluppo sostenibile ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2013. http://hdl.handle.net/10281/41871.

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This thesis deals with the strategic management in a particular Italian industry: the mining sector. It is proposed an integrated methodology to implement a competitive analysis to explore trends in the mining sector in terms of business strategies adopted and strategic groups existent. The methodology uses secondary sources to make an environmental analysis and an accounting one. This second type makes use of key performance indicators of the sector as well as highlights the distribution of firms throughout the country. The research provides also information from a questionnaire about production, management, competitiveness, internationalization, innovation, recycling and environmental sustainability of enterprises behavior. Through PCA - Principal Component Analysis some positioning maps were created to identify strategic groups on the basis of four latent variables: competitive advantages, goals, tools and future investments. The design of research aims to bring out not only the Italian mining industry profile, but also to delineate its lineages and possible developments.
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Bieker, Markus. « Ökonomische Analyse des Fair Value Accounting / ». Frankfurt Main [u.a.] : Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014754802&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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陳炳文 et Ping-man Chan. « Environmental accounting with ISO 14000 ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. « Environmental accounting with ISO 14000 / ». Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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Fuerte, Andres. « Accounting Scandals & ; Regulations : A Cost-Benefit Analysis ». Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/786.

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This purpose of this paper is to assess the effects of increased accounting regulations on financial reporting practices. Specifically, this paper provides an in-depth look into two specific regulations, The Sarbanes-Oxley Act of 2002 (SOX) and the Dodd-Frank Act of 2010. SOX was enacted as a result of the many accounting scandals that occurred in the late 1990s, and its main intention was to reduce the likelihood that fraud would occur by establishing additional oversight and increasing the number of regulations for public accounting firms. This paper examines the costs associated with specific provisions within SOX and the effects that they have on public companies. Ultimately, this paper finds that SOX imposes an unfair burden to smaller public companies. Secondly, this paper examines the effect that regulations in the 2010 Dodd-Frank Act had on the financial services industry. The 2008 financial crisis was caused by poor regulations of large financial institutions, which failed to prevent these institutions from engaging in behavior that would later have a negative impact on many Americans. In order to prevent this type of behavior from affecting the stability of the entire U.S. economy, Congress enacted the Dodd-Frank Act. Due to the recent enactment of this act, and because most of its provisions are still being implemented, this paper focuses on identifying and presenting valid arguments for and against some of the act’s most important provisions.
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Trombetta, Marco. « The economic analysis of accounting regulation : 3 essays ». Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302547.

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Vaideeswaran, Lakshmi. « Site analysis and optimisation accounting for process changes ». Thesis, University of Manchester, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.506648.

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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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Remdahl, Johanna, et Lina Valingsten. « Big Bath Accounting : fenomenet kring avsättningar ». Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-19482.

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Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning. Studien avser att undersöka samtliga företag noterade påOMX Stockholmsbörs Large Cap, kreditinstitut exkluderas dock. Studien är av positivistiskoch kvantitativ karaktär. En statistisk analys har genomförts för att undersöka studiensuppställda hypoteser. Studiens insamlade data utgörs av sekundärdata, vilka hämtatselektroniskt från företagens årsredovisningar för åren 2001-2008. Det empiriska materialetutgör grund för de statistiska testerna i studiens analys. Den statistiska analysen påvisar etttydligt samband för mer frekventa avsättningar vid VD-byte och negativt resultat som inte ärslumpmässigt betingat. Vi kan med hänvisning till studiens tester påvisa statistiska belägg föratt fenomenet Big Bath Accounting förekommer.
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Graaf, Johan. « The Pursuit of Relevance : Studies on the Relationships between Accounting and Users ». Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-133275.

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Relevance has become one of the key priorities for accounting policy, and implies that accounting should have an impact on the economic decision-making of accounting users. Despite the increased importance given to users, however, little is known concerning the properties of such relevance in practice. Furthermore, the lack of insight into the practices of users has been mitigated with a theoretical perspective of decision-making which supports an insufficient understanding of how stock markets function and how accounting users behave. This dissertation contributes to the emerging interest in the sociology of financial analysis by following users in their pursuit of relevance. By theorising financial analysis as a social and institutional practice, this dissertation investigates not only how accounting is relevant but also how such relevance is influenced by the particular setting of accounting users. Furthermore, the understanding of relevance as located within the activities leading up to a decision is here extended by emphasising the continuous activities of users and therefore also the role of accounting in the management of their decisions. Based on in-depth field studies targeting the activities of (sell-side) equity research analysts and equity sales brokers, this dissertation presents four papers addressing different notions of accounting, users and relevance. Theoretical insights are drawn from sociology and include actor-network theory, dramaturgy and text-and-conversation-theory. The studies find that the organisation of the sell-side industry necessitates a use of accounting which accentuates the links between accounting, users and investments recommendations. This dissertation concludes that, in order to produce and sustain such links, relevance becomes (a) mediated by a variety of elements, (b) based on the production of differences, and (c) mutually constitutive for accounting and users.

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.

 

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Livres sur le sujet "Accounting analysi"

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Sigidov, Yuriy, Galina Yasmenko, Elena Oksanich, Natal'ya Moroz, Lyudmila Horuzhiy, Lidiya Kulikova et Nadezhda Vasil'eva. Accounting and analysis. ru : INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1867627.

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The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered. The second part describes the methods of accounting and analysis of assets, liabilities and capital of the organization — fixed assets, intangible assets, inventory, settlements with personnel on wages, costs of production and sale of products (works, services), etc. Attention is paid to the basics of the formation of accounting statements, as well as the information capabilities of the analysis of accounting (financial) statements of the company. It is intended for students of the specialty program "Economic Security", bachelor's degree programs "Economics" and "Management", as well as students of the system of additional professional education.
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Small Firms Enterprise Development Initiative. et Livewire UK, dir. Accounting analysis records. Newcastle upon Tyne : Project North East, 1996.

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Chepulyanis, Anton, Svetlana Boronenkova, A. Chernenko et N. Istomina. Strategic accounting and analysis. ru : INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1842522.

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The textbook discusses the theoretical and methodological foundations of the organization of strategic accounting and analysis. The place of strategic accounting and analysis in the enterprise management system is determined, their goals, tasks and functions are disclosed. The publication describes in detail the special methods and technologies of accounting and analytical support of strategic management, allowing to expand the horizon of management decisions in a dynamic external and internal environment of the company. Special attention is paid to strategic accounting and cost analysis, issues of methodological support for strategic cost formation. Meets the requirements of the federal state educational standards of higher education of the latest generation. For master's degree students, the system of additional professional education, training centers for advanced training, studying in economic areas, as well as for a wide range of readers — scientists, graduate students, teachers of economic universities, accounting workers, analysts, auditors, managers and consultants on strategic business management.
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Penman, Stephen H. Accounting for value. New York : Columbia University Press, 2011.

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Accounting and financial analysis in the accounting industry. Burlington, MA : Elsevier Butterworth-Heinemann, 2005.

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Inc, ebrary, dir. Accounting for value. New York : Columbia University Press, 2010.

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Institute of Cost and Management Accountants., dir. Variance analysis. London : Financial Training, 1986.

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Burmistrova, Lyudmila. Accounting. ru : INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.
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Baholdina, Irina, et Nina Golysheva. Accounting and financial accounting. ru : INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties. Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent work consists of 10 options and includes five cases. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduate students studying in the direction of training 38.03.01 "Economics "(profile "Accounting, analysis and audit"), teachers, students of economic specialties of full-time, part-time, correspondence and distance learning, students of the system of additional professional education, practitioners of accounting services, management personnel, audit companies.
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Harvey, David. Differential reporting : An analysis. London : Foundation for Manufacturing and Industry, 1996.

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Chapitres de livres sur le sujet "Accounting analysi"

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Bright, George, et Michael Herbert. « Ratio Analysis ». Dans Mastering Accounting, 213–25. London : Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_17.

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Scapens, Robert W. « Statistical Regression Analysis ». Dans Management Accounting, 39–64. London : Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_4.

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Scapens, Robert W. « Statistical Regression Analysis ». Dans Management Accounting, 33–58. London : Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_4.

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Collis, Jill, Andrew Holt et Roger Hussey. « Financial statement analysis ». Dans Business Accounting, 214–40. London : Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_9.

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Collis, Jill. « Financial Statement Analysis ». Dans Financial Accounting, 152–78. London : Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_8.

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Collis, Jill, Andrew Holt et Roger Hussey. « Financial statement analysis ». Dans Business Accounting, 296–326. London : Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_10.

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Scapens, Robert W. « Cost—Volume— Profit Analysis ». Dans Management Accounting, 59–74. London : Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_5.

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Stuvel, G. « The Basic Accounting Framework ». Dans National Accounts Analysis, 3–18. London : Palgrave Macmillan UK, 1986. http://dx.doi.org/10.1007/978-1-349-08380-0_1.

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Simmonds, Andy. « Ratio Analysis ». Dans Mastering Financial Accounting, 420–36. London : Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_30.

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Li, Wing Sun. « Competitor Analysis and Accounting Model : Accounting Model ». Dans Management for Professionals, 125–41. Singapore : Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5729-8_7.

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Actes de conférences sur le sujet "Accounting analysi"

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Handoko, Bambang Leo, et Giovani Mei Giok. « Analysis of Determinants of Accounting Student Intention to Take Certified Public Accountant Exam ». Dans ICEME 2021 : The 2021 12th International Conference on E-business, Management and Economics. New York, NY, USA : ACM, 2021. http://dx.doi.org/10.1145/3481127.3481141.

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Shkurti (Perri), Rezarta. « Cloud Computing in Accounting and Digital Financial Reporting in Albania ». Dans 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.

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Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web report­ing, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of account­ing procedures. Several tools such as online reporting and Extensive Busi­ness Reporting language are presented and their impact on the use of the accounting systems and other financial reporting instruments in Albania is explained. This paper finds that cloud computing has been used extensively by the private companies offering accounting information systems in Alba­nia whereas Extensive Business Reporting language and the IFRS Taxonomy have not attained great recognition in Albania.
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Zahra, Ladzina Shafira, et Audita Setiawan. « ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS ». Dans Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.

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The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.
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Lewis, Patrick, Vance Murray et Christopher Mattson. « Accounting for Changing Customer NeedsWith s-Pareto Frontiers ». Dans 13th AIAA/ISSMO Multidisciplinary Analysis Optimization Conference. Reston, Virigina : American Institute of Aeronautics and Astronautics, 2010. http://dx.doi.org/10.2514/6.2010-9039.

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Berardi, L., A. Colombo et O. Giustolisi. « Optimal Pipe Replacement Accounting for Leakage Reduction and Isolation Valves ». Dans Water Distribution Systems Analysis 2008. Reston, VA : American Society of Civil Engineers, 2009. http://dx.doi.org/10.1061/41024(340)54.

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Nedashkovskaia, N. S. « Development of accounting in modern economy ». Dans Accounting, taxation, analysis and audit : current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-11-12.

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Chubykina, A. O. « Accounting of mobile network at enterprise ». Dans Accounting, taxation, analysis and audit : current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-113-114.

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Potryvaieva, N. V., L. A. Kozachenko et O. I. Luhova. « Adaptation of accounting to economy digitalization ». Dans Accounting, taxation, analysis and audit : current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-98-99.

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Mishchenko, Svetlana. « Process-oriented management accounting as an information environment for enterprise management ». Dans System analysis in economics – 2018. Prometheus publishing house, 2018. http://dx.doi.org/10.33278/sae-2018.eng.303-306.

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« The Relationship between Financial Accounting and Tax Accounting and Its Coordination Analysis ». Dans 2018 2nd International Conference on Education Technology and Social Science. Clausius Scientific Press, 2018. http://dx.doi.org/10.23977/etss.2018.12507.

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Rapports d'organisations sur le sujet "Accounting analysi"

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Calijuri, Mónica, et Andrés Muñoz Miranda. CACAO : Accounting and Organizational Data Storage and Consultation System : Open-Source Software for Tax Administrations. Inter-American Development Bank, mars 2023. http://dx.doi.org/10.18235/0004758.

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CACAO is a web platform that allows for the receipt, validation, processing, and analysis of accounting data from taxpayers in a standardized manner. Developed in open-source code, the platform's goal is to facilitate the transmission of taxpayer data and optimize the use and analysis of accounting data by tax administrations in Latin America and the Caribbean.
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Meltzer, David. Accounting for Future Costs in Medical Cost-Effectiveness Analysis. Cambridge, MA : National Bureau of Economic Research, février 1997. http://dx.doi.org/10.3386/w5946.

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Fratto, Chiara, et Harald Uhlig. Accounting for Post-Crisis Inflation and Employment : A Retro Analysis. Cambridge, MA : National Bureau of Economic Research, novembre 2014. http://dx.doi.org/10.3386/w20707.

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Paschen, Marius, Felix Meier et Wilfried Rickels. Working paper on the numerical modelling framework to compare different accounting schemes. OceanNETs, décembre 2021. http://dx.doi.org/10.3289/oceannets_d1.1.

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Any integration of extra carbon dioxide removal (CDR) via terrestrial or marine sink enhancement into climate policies requires accounting for their effectiveness in reducing atmospheric carbon concentration and translating this information into the amount of carbon credits (to be used in official and voluntary emission trading schemes). Here, we assess accounting schemes in their appropriateness of assigning carbon credits. We discuss the role of temporary carbon storage and present the various ccounting methods for carbon credit assignment. We explain how we have implemented the methods numerically and analyse carbon assignments across the different accounting schemes, using stylized, model-based ocean sink enhancement experiments.
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Scherer, Carolynn P., et Kristen E. Klasky. Nuclear Material Accounting and Control for Practitioners, Training Analysis and Design. Office of Scientific and Technical Information (OSTI), octobre 2017. http://dx.doi.org/10.2172/1396162.

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Osmin, W. L., et I. K. Paik. Safety analysis forseismic motion of control rods accounting for rod misalignment. Office of Scientific and Technical Information (OSTI), janvier 1992. http://dx.doi.org/10.2172/10174857.

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Karpunin, A. Yu, et E. V. Karpunina. Distance course "Accounting, analysis and taxation of economic entities. Part 1". OFERNIO, juin 2018. http://dx.doi.org/10.12731/ofernio.2018.23686.

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Traoré, Fousseini, Alhassane Camara et Kike Yra Fonton. A comparative analysis of updating and balancing methods for social accounting matrices. Washington, DC : International Food Policy Research Institute, 2020. http://dx.doi.org/10.2499/p15738coll2.136394.

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Wendelberger, James G. Uncertainties in the Neutron Coincidence Counting Analyses : Accounting for Correlation and Uncertainties. Office of Scientific and Technical Information (OSTI), juin 2017. http://dx.doi.org/10.2172/1367793.

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

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