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Добірка наукової літератури з теми "Accounting"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 31 липня 2024

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Статті в журналах з теми "Accounting"

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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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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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting." Auditor 6, no. 6 (July 3, 2020): 40–46. http://dx.doi.org/10.12737/1998-0701-2020-40-46.

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. The article defines the methodology of accounting for future events. The author's concept is disclosed and the list of objects of accounting observation of future events is given. The components of the methodology are presented: accounting objects, accounting tools. Grouping of objects of accounting observation of future events by objects of accounting, tasks of observation, and accounting tools. Using the methodology, an accountant can have a convenient tool for conducting integrated accounting, accounting for future events.

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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (February 28, 2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.

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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some studies that suggest a weak influence on the role of management accounting in the decision-making process and in firm or organizational performance, however, they are already somewhat old, namely from the end of the 20th century. However, more recent studies show that many small and medium-sized firms cannot survive in the first years of activity, possibly due to a lack of specialists in decision-making support and they didnt implement Management Accounting (MA).The research objective of this article isto analyse the role of the Portuguese accountant, his skills and how the use of MA can contribute to the firm performance.To meet the research objective, it was decided to apply a quantitative analysis. It was developed a reflective structural equation model (SEM), using a Partial Least Squares method (PLS-SEM), which reveals the influence and impact of the Portuguese accountant and the MA on the firm performance.The results obtained allowed us to conclude that accountants in Portugal recognize the relevance of financial accounting and management accounting for the firm performance, however, they do not give relevance to the complementarity, use and applicability of these two accountings. For accountants in Portugal, management accounting is a complement to the firm performance, not being relevant to financial performance and is less important than financial accounting.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (April 1, 1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...

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Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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Gallhofer, Sonja, and Jim Haslam. "Accounting and the Benthams - or accounting's potentialities." Accounting, Business & Financial History 4, no. 3 (January 1994): 431–60. http://dx.doi.org/10.1080/09585209400000057.

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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (April 30, 2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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Дисертації з теми "Accounting"

Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.

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Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first study to provide direct empirical evidence on the role of accruals in accounting conservatism. The thesis addresses the following issues. First, under conservative accounting, earnings-decreasing changes in performance measures (reflecting economic losses) that contain more accruals mean-revert more and earnings-increasing changes (reflecting economic gains) are persistent. Working capital accruals and special items are particularly strongly mean-reverting when they are earnings-decreasing. Depreciation accruals are persistent. Second, direct tests by earnings components show that operating cash flows exhibit low timeliness overall and, given that they contain no accruals, no asymmetry in reflecting bad news. Earnings figures with more accruals exhibit more asymmetry in reflecting bad news. Working capital accruals and special items are important in this asymmetry, but depreciation is not. Interestingly, good news results in a small earnings-decreasing charge, consistent with smoothing. Lagged tests on accruals reveal that bad news from as much as three previous periods is reflected in current earnings through special items, inconsistent with conservatism. Evidence indicates that conservatism is increasing through time. The sensitivity to good news has decreased over time. To capture these changes, higher-moments measures are developed. Third, the analysis by the sign of “bottom-line” earnings does not reveal any differences in reflecting good/bad news for the profit/loss firms. Separating earnings observations by sign of cash flow also reveals no differences. In contrast, separating observations by the sign of accruals (other than depreciation) reliably shows that the asymmetric timeliness is significantly higher in the negative-accruals groups, as expected. The accruals components determine this asymmetry, rather than the operating cash flow (or, earnings by itself). Finally, less conservative recognition rules lead to stronger responsiveness of earnings to bad news, as reflected in working capital accruals and special items. Asset-specific measures of conservative recognition rules reinforce these findings. A puzzling result is that operating cash flows reveal a significant asymmetric response to bad news in the group of observations where it is least-likely to be observed (low book to market). A selection of other results by size, industry, extremity of news, methods, accounting year-ends, market-wide returns, yields, method of estimation, etc., not only corroborates, but generally strengthens the results obtained.

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Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on dividend payout policy and the value relevance of dividends in two Western European economies. I select the UK as a major common-law country (control group) and France as a code-law country (treatment group) in order to implement a difference-in-differences methodology. My findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code-law firms, compared to common-law firms, due to a greater reduction in information asymmetry following the IFRS mandate. This makes investors in code-law firms more willing to rely on accounting measures of firm performance, thereby causing a significant and material decrease in dividend value relevance among code-law firms relative to common-law firms. In the second essay, I examine the potential for IFRS to influence the market for SEOs. I utilize a difference-in-differences methodology, where the UK (i.e. common-law firms) is the control group and France (i.e. code-law firms) is the treatment group. I argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, I find that, following IFRS adoption, earnings management activities decrease among code-law firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, I predict and find that the market reaction to issuing SEOs improves significantly for code-law firms following IFRS. Given that equity financing becomes less costly, I find that the propensity to issue new SEOs increases among code-law firms after IFRS adoption. In the third and final essay, I examine the empirical measurement of conditional conservatism (CC) in accounting data. Prior studies have raised serious concerns about the bias in the asymmetric timeliness (AT) measure of CC. This measure, along with the C_Score measure, underpins a large body of empirical research on CC. Thus I endeavor to assess the extent to which prior literature may need to be revised because of its reliance on these measures. In exploring this issue, I replicate prior studies that rely on the AT or the C_Score measure, and then compare the replicated results with those generated by applying the variance ratio (VR) measure of CC, proposed by Dutta & Patatoukas (2017). I show that the AT and the VR measures are associated unconditionally. Furthermore, my findings suggest that the observed variation in the C_Score measure is driven by variation in the bias implicit in the AT measure rather than variation in CC. I also provide evidence showing that the AT measure yields similar conclusions to the VR measure in research designs that model the change in CC following an exogenous change in accounting policy; however, I find that using the AT measure to document cross-sectional differences in CC is highly likely to have given rise to invalid conclusions in a large number of studies.

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Jones, Christopher. "ETSU's Accounting Program: Creating CPAs." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/635.

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Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and open-ended response questions. The data was analyzed qualitatively since 16 people responded, and broad conclusions of the results were assessed. Questions in the survey asked students to give their input on how ETSU can improve the Master of Accountancy (M.Acc.) program, identify parts of the CPA exam that were troublesome and easy, how prepared students felt for the CPA exam, etc. The findings of this survey presented a wide range of opinions on ETSU’s ability to prepare students for the CPA exam and offered valuable insight to be considered.

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology

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Pellegrini, Silvana <1992&gt. "Accounting Quality in the Accounting System of China." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11554.

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The first part of this work,”Accounting quality in the accounting system of China”, focuses on the changes that Chinese accounting system has faced throughout the years. I will start from the four main stages in which Chinese accounting convergence is divided, that took place respectively in 1992, 1998, 2001 and 2006. In the last section of this chapter, I will outline the further developments in Chinese convergence process. The second part of this work focuses on accounting quality and its measurement approaches. The first part of this chapter is dedicated to the different definitions of accounting information quality provided by literature. In the following section, I will analyse whether the accounting information under IAS is associated with a higher accounting quality. In the last section of this second chapter, I will highlight the main approaches in the determination of accounting quality: accounting quality determinations based on accruals, based on specific accruals and based on frequency distribution. The final part deals with accounting information quality in China. I will list the main reasons that can lead to low accounting information quality in Chinese accounting, and then I will analyse whether substantial convergence of the New PRC GAAP with IFRS increased Chinese accounting information quality. The last section concerns the main studies on the financial reporting quality in Chinese accounting.

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Zancanaro, Giulia <1996&gt. "Behavioural accounting: are accounting terms lost in translation?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19774.

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This thesis will start from accounting theory, and various approaches for its elaboration will be presented, focusing on the behavioural accounting one. In the past, there was the idea that individuals making decisions always act in a rational way, but nowadays this belief’s credibility has diminished, starting to be substituted by studies focusing on how the actions and decisions can be influenced, by adopting the behavioural accounting approach. Then, given that financial reporting is about communicating accounting information to users to enable them to make decisions, a lack of consideration of how that information influences their behaviour is unforgivable. Here, the focus will shift on the adequacy of disclosure in which the role of translation is extremely important: are accounting terms lost in translation because of behavioural aspects, such as culture and language, affecting their interpretation and application? The goal is to improve the reliability and comparability across the world in financial reporting, addressing the limits of IFRS' translation and identifying whether they are equally and consistently understood around the world. An in-depth analysis will be presented about the link between accounting, language, culture and thought, with some examples of major misunderstandings, such as Impairment and TFV. An examination of the distances in terms used for financial reports in various languages will be investigated, about how certain terms differ in the European Fourth Directive on Company Law and in the International Standards framework.

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Loesch, Hannes. "Kundenorientiertes Accounting." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.

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Книги з теми "Accounting"

Baholdina, Irina, and 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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Sigidov, Yuriy, Galina Yasmenko, Elena Oksanich, Natal'ya Moroz, Lyudmila Horuzhiy, Lidiya Kulikova, and 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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Minars, David. Accounting. Hauppauge, NY: Barron's Educational Series, 1992.

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Gadzhiev, Nazirhan, Natal'ya Ivlicheva, Pavel Ivlichev, Elena Kolesnikova, Sergei Aleksandrovich Konovalenko, Ruslan Kornilovich, Mihail Lobanov, et al. Accounting. ru: INFRA-M Academic Publishing LLC., 2019. http://dx.doi.org/10.12737/1032771.

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Анотація:

The textbook contains 29 topics that reveal the specifics of the discipline "Accounting". Their study will allow students to master the basic techniques, accounting techniques, learn to identify errors and violations in the work of the organization, signs of economic crimes, acquire skills in working with regulatory documents regulating accounting and financial work in the line of economic security and anti-corruption. Meets the requirements of the Federal state educational standards of higher education of the last generation. Designed for students majoring in 38.05.01 " Economic security "(specialization "Economic and legal support of economic security"), cadets, students of higher educational institutions, including educational organizations of the Ministry of internal Affairs of the Russian Federation.

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Fardon, Michael. Accounting. Lower Broadheath: Osborne, 1992.

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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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Анотація:

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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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, Vera Sidneva, Elena Dombrovskaya, Aleksando Petrov, Vagif Kerimov, Zinaida Babaeva, Ul'yana Blinova, and Yuliya Scherbinina. Accounting. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1093030.

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Анотація:

The textbook was prepared by a team of teachers of the Financial University under the Government of the Russian Federation, who have extensive experience in universities and are engaged in scientific research on the theory and practice of modern domestic and foreign accounting. Contains all program questions on the academic discipline "Accounting". The material is presented on the basis of the current accounting regulations in the Russian Federation, which correspond to International Financial Reporting Standards. Meets the requirements of the federal state educational standards of higher education of the latest generation. For university students studying in the field of training 38.03.01 "Economics", students of centers and advanced training courses. It can be used by accountants and other economists, as well as managers of enterprises and organizations.

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Hines, Tony. Accounting. Wirral: Checkmate, 1986.

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Warren, Carl S. Accounting. Cincinnati, Ohio: South-Western College Pub., 1999.

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Hingley, Wilfred. Accounting. 3rd ed. London: Heinemann, 1989.

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Частини книг з теми "Accounting"

Daithankar, Jayant. "Accounting." In SAP Flexible Real Estate Management, 29–64. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1482-4_4.

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Gorman, G. "Accounting." In Business Studies A Level, 67–85. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-13846-3_5.

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Weik, Martin H. "accounting." In Computer Science and Communications Dictionary, 14. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_176.

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Upadhyay, Arvind Kumar. "Accounting." In Textile Management, 30–51. London: CRC Press, 2023. http://dx.doi.org/10.1201/9781032630007-4.

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Wagner, Sigrun M. "Accounting." In Business and Environmental Sustainability, 323–47. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781315208275-15.

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Brown, Robert L. "Accounting." In The Concise Guide to Mergers, Acquisitions and Divestitures, 117–31. New York: Palgrave Macmillan US, 2007. http://dx.doi.org/10.1057/9780230608948_5.

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Kretovics, Mark A., and Erica Eckert. "Accounting." In Business Practices in Higher Education, 79–93. Second Edition. | New York : Routledge, 2019. | “First edition published by Routledge 2011”—T.p. verso.: Routledge, 2019. http://dx.doi.org/10.4324/9780429430770-5.

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Hüsch, Alexander, Dirk Distelrath, and Tanja Hüsch. "Accounting." In Einsatzmöglichkeiten von GPT in Finance, Compliance und Audit, 63–73. Wiesbaden: Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-41419-1_6.

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Billah, Mohd Ma’Sum. "Islamic accounting versus mainstream accounting." In Accounting and Auditing Standards for Islamic Financial Institutions, 32–45. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-6.

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Charles, Protzman, Whiton Fred, and Protzman Dan. "Lean Accounting and Accounting for Lean." In Implementing Lean, 23–30. Boca Raton : Routledge, Taylor & Francis, 2018.: Productivity Press, 2018. http://dx.doi.org/10.4324/9781315118857-4.

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Тези доповідей конференцій з теми "Accounting"

Deeva, S. A. "Regulatory accounting accounting operations." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-41.

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Bak, Melania. "CREATIVITY IN ACCOUNTING VERSUS ACCOUNTANT�S BEHAVIOURISM." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/13/s03.021.

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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Анотація:

The rapid technological changes have profoundly affected the accounting profession. This study aims to systematically explore how digital technology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accountants to navigate the evolving technological landscape. The research examines various aspects, including the complex relationship between the accounting profession and global technological changes, the evolving role of technology in accounting, and the necessary adjustments required in accounting education. Through a literature review methodology, the findings highlight a compelling need for a fundamental shift in accounting practices. This transformative process is gradually related within the profession, emphasizing the certain impact of continuous evolution in the accounting field on accounting education. In summary, while technological advances reshape specific aspects of accounting, the discipline’s foundational principles persist.

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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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Hanifa, Shofiana, and Abdul Kahar. "Green Accounting: Comprehension of Accounting Students." In International Conference on Economics and Banking. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/iceb-15.2015.23.

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Wu, C. Eric, and William P. Horn. "A J2EE application for process accounting, LPAR accounting, and transaction accounting." In the 5th international workshop. New York, New York, USA: ACM Press, 2005. http://dx.doi.org/10.1145/1071021.1071049.

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Bogatishcheva, K. YU. "Justification of accounting policies and decision-making methods in accounting accounting." In Scientific dialogue: Questions of philosophy, sociology, history, political science. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/spc-01-05-2020-08.

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Zhaolei, Wang, and Zhu Lei. "Manufacturing Cost Accounting Method under Accounting Informationization." In 2021 International Conference on Public Management and Intelligent Society (PMIS). IEEE, 2021. http://dx.doi.org/10.1109/pmis52742.2021.00031.

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Tiwari, Vivek Kamlesh. "Hydrocarbon Accounting." In SPE Kuwait Oil and Gas Show and Conference. Society of Petroleum Engineers, 2013. http://dx.doi.org/10.2118/167360-ms.

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Звіти організацій з теми "Accounting"

Rigney, C. RADIUS Accounting. RFC Editor, January 1997. http://dx.doi.org/10.17487/rfc2059.

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Rigney, C. RADIUS Accounting. RFC Editor, April 1997. http://dx.doi.org/10.17487/rfc2139.

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Rigney, C. RADIUS Accounting. RFC Editor, June 2000. http://dx.doi.org/10.17487/rfc2866.

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Hulten, Charles. Growth Accounting. Cambridge, MA: National Bureau of Economic Research, September 2009. http://dx.doi.org/10.3386/w15341.

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Dávila, Eduardo, and Andreas Schaab. Welfare Accounting. Cambridge, MA: National Bureau of Economic Research, September 2023. http://dx.doi.org/10.3386/w31717.

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Dr. Habil. Böcskei, Elvira, and Emese Dr. Ilyésné Dr. Molnár. Carbon accounting. Budapest: BME, August 2022. http://dx.doi.org/10.3311/bmemnb2022-203.

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Dr. Habil. Böcskei, Elvira, and Emese Dr. Ilyésné Dr. Molnár. Carbon accounting. Budapest: BME, August 2022. http://dx.doi.org/10.3311/bmemnb2021-203.

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Chari, V. V., Patrick Kehoe, and Ellen McGrattan. Business Cycle Accounting. Cambridge, MA: National Bureau of Economic Research, March 2004. http://dx.doi.org/10.3386/w10351.

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Mills, C., D. Hirsh, and G. R. Ruth. Internet Accounting: Background. RFC Editor, November 1991. http://dx.doi.org/10.17487/rfc1272.

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Zseby, T., S. Zander, and C. Carle. Policy-Based Accounting. RFC Editor, October 2002. http://dx.doi.org/10.17487/rfc3334.

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