Seyedeh Raja Ghalebi, Shokrollah Khajavai, Ali Mahmoodi
The comprehensive Performance Measurement System (PMS) clearly emphasizes the managers' role by explaining strategic purposes and various dimensions of performance. The present study aims to analyze empirical evidence about the effect of managers' emphasis on a particular type of function and complexity levels of PMS on its benefits and organizational performance based on Levers of Control (LOC) and Contingency Theory (CT). The study was conducted in 46 companies active in Persian Gulf Petrochemical Holding in 2022. Results from data modeling using partial least squares structural equations indicate that a higher emphasis on the interactive function of PMS increases its benefits in the studied sample, with no influence from the complexity level of PMS. In other words, the effect of diagnostic and interactive functions of PMS on its benefits have no significant difference in simple and complex systems. Results from the model's sensitivity analysis show the stability of findings based on different assumptions.
Matheus Lins Lopes, Ana Lucia Fontes de Souza Vasconcelos, Jeronymo José Libonati
et al.
Este estudo busca aplicar uma metodologia de controle gerencial focando em custos e apoiado na metodologia do custo meta para avaliar o planejamento dos lucros de uma empresa do setor hoteleiro. Trata-se do método indutivo e o estudo classifica-se, quanto ao objetivo, como exploratório e descritivo. Quanto aos procedimentos técnicos de coleta de dados, esta pesquisa utilizou documentos de dados primários com uma empresa do segmento hoteleiro, que faz parte de uma rede que conta atualmente com 4 hotéis, 2 restaurantes e 1 beach club, pelo critério de escalabilidade em rede. Tem-se como implicação prática diminuir o risco de não gerir o negócio por não conhecer com exatidão a composição do custo, elaborar projeções e ações de melhorias dos resultados, no nível estratégico, utilizando indicadores financeiros e econômicos. Como originalidade, esta pesquisa desenvolveu um artefato para avaliação dos impactos na tomada de decisão dos gestores de empresas do segmento hoteleiro de luxo. Constatou-se que o modelo construído apresentou uma assertividade acima de 95% para o cálculo do EBITDA.
En aras de una mayor transparencia en el tratamiento de los datos personales, este artículo plantea la posibilidad de modificar el art. 22 del Reglamento General de Protección de datos de la Unión Europea para que la prohibición general que este precepto ordena no se ciña a la elaboración de perfiles que pudieran producir efectos ad personam, sino también a otra clase de prácticas que puedan afectar a toda la comunidad política, como las que tratan de manipular a segmentos enteros de la población con el objetivo de interferir en los procesos democráticos. Al efecto, recordamos que el derecho a la protección de datos debe estar dotado de garantías adecuadas y que los instrumentos de defensa que el ordenamiento jurídico contempla no están pensados para este entorno en el que las amenazas tienen otro alcance. En este nuevo marco jurídico, también sería recomendable conceder una nueva textura constitucional al derecho a la protección de datos personales y al derecho de acceso a la información pública. Estas conclusiones se apoyan en los documentos más relevantes aprobados en el seno de la UE en los últimos tres años, en la jurisprudencia del TJUE y del TEDH y en las aportaciones más recientes de la doctrina, que advierten la necesidad de reglas más claras y precisas que permitan compatibilizar el desarrollo de la tecnología con los derechos de las personas.
Political institutions and public administration (General), Accounting. Bookkeeping
The main purpose of this research is to investigate the effect of management accountants' characteristics on ethical decision-making about social obligations. The research method is based on the objective of the applied type, and in terms of its nature, it is a descriptive survey research. The sample was selected from among 250 people working in the profession of financial management, certified accountant, and management accounting in Khuzestan Folad Company in 1401 who are related to the subject and were studied by simple random sampling method. The data collection tool was a standard questionnaire containing 47 questions. The validity of the questionnaire was obtained and confirmed by the supervisor and experts, management experts, and its reliability by calculating the Cronbach's alpha coefficient for all variables greater than 0.7. In this research, 9 hypotheses were studied based on a conceptual model. In the current research, ethical decision-making is the dependent variable, and the attributes of management accountants (professional independence, professional dependence, self-monitoring, professional commitment, knowledge, and expertise, honesty in behavior, inherent fairness, and moral justice) as independent research variables and social commitments to the title is the modifier variable. Descriptive statistics (using PLS and SPSS software) and inferential statistics (using Amose software) were used for data analysis. The findings indicate the confirmation of all hypotheses and the appropriate fit of the research model. Therefore, there is a positive and significant effect on the characteristics of management
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, in light of clues from other records, a system of indigenous Chinese double-entry bookkeeping may well have been developed at Fengshengtai and other Shanxi merchants. Our study is based on Fengshengtai's surviving account books, a collection of primary sources spanning 1854 to 1881, that have recently become available to scholars.
Dita Maretha Rissi, Ermatati Hatta, Fitra Oliyan
et al.
Toko One Bangunan is located at Jalan Gadut, Bandar Subdistrict, for 6 employees. Toko One Bangunan was a family business and now has several branches in the city of Padang, but the responsibility has been given to each child. So that the shop in Gadut is held by Mr. Alfi. To be able to find out business results and conduct business analysis, financial reports or business results reports through bookkeeping are sufficient and suitable for business lines. However, the One Bangunan store business which is managed by Mr. Alfi has not carried out adequate financial accounting in accordance with MSME-based records. Mr. Alfi only has 1 small book which is used as a record of incoming money per day. So it will be difficult for business owners to know the development of this business and also not be able to make proper economic decisions because no financial reports are produced as the basis for the analysis. This condition is also related to the closure of Mr. Alfi's furniture business, which was established in 2009. One of the reasons for this is the closure of the furniture business because there is no bookkeeping. Meanwhile, for every sale, there are some customers who do not immediately pay in cash. So it is difficult for owners to monitor customers who have not paid off their obligations. The purpose of this activity is to help the One Bangunan store business to book its business using Mind Your Own Business (MYOB) for Accounting V.25 software which is very suitable for this type of business to apply. The software offered is very simple to use by beginners and can generate financial reports automatically from the transactions that have been inputted. So that with this computerized bookkeeping can help work quickly and accurately, later business owners can use these financial reports as study material to analyze their business and be able to maintain their business in the future.
Iman Supriadi, W. Harjanti, Miya Dewi Suprihandari
et al.
Blockchain is a promising technology for real-time accounting records and continuous monitoring. Blockchain innovation offers a technique for sharing data sources among individuals, also if they don't count on each other, and this produces a market for moving possessions based on peer-to-peer networks without a main authority. Blockchain innovation has drawn considerable financial investment from endeavor capitalists, multinational bankers, and the attention of regulators. This paper attempts to talk about the background from blockchain innovation, present use, and capacity applications that may enhance the timeliness, high quality, and precision from bookkeeping info. This paper will likewise assess the efficiency from some useful bookkeeping applications
Libero Mario Mari, Francesca Picciaia, A. Sangster
This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli’s of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni’s seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify what impact his manual had on how accounting education and accounting practice developed thereafter. We find Manzoni’s objective was to replace school and apprenticeship with the printed book; and that his experience as an accountant and teacher of bookkeeping resulted in his adopting a highly innovative pedagogy that led, taught, and engaged students through the written word. Finally, we identify Manzoni’s manual as the foundation of a dominant genre of bookkeeping manuals that adopted an approach to accounting education which led to the widespread adoption of Pacioli’s definition of double entry and the double entry system in accounting practice that has lasted to the present day.
The late nineteenth century is often described as an era of innovation in managerial practice, including accounting. However, despite rich case studies of individual firms, we have little quantitative knowledge of average practices. This paper uses errors and omissions in balance statements to estimate the prevalence of double-entry bookkeeping and depreciation at Massachusetts corporations between 1875–1895. In 1875, 62 percent of firms balanced their returns, but by 1895 this number exceeded 96 percent. The proportion considering depreciation increased from 18 to 24 percent over the period. Firms using these techniques survived longer on average.
This study discusses the development of accounting practice in industrial era. Bookkeeping must create in arrange to be able to supply the data necessary for choice making within the company for any changes within the trade environment. Trade globalization can be seen from free exchange between nations which has come about within the development of many multinational companies, this moreover influences the require for harmonization of a standard that applies to the total world. Bookkeeping can moreover be classified agreeing to a country's legitimate framework. This see has ruled bookkeeping considering for the final 20 a long time or so. The result could be a solid capital showcase creating in common law nations and a powerless capital advertise creating in code law nations. Companies in common law nations get a huge sum of capital through open advertising of offers to a number of financial specialists, compared to companies in code-dwelling nations.
Paulo Cesar de Melo Mendes, Carolina Cortes Ribeiro
O objetivo é estudar a percepção dos magistrados em relação às mudanças na legislação trabalhista e o papel dos peritos contábeis. Para alcançar o objetivo, foi realizada uma pesquisa de campo. A amostra da pesquisa, seria composta por todos os Magistrados da Circunscrição de Brasília, mas nem todos aceitaram. Assim, a amostra final foi composta por dez juízes titulares do Tribunal Regional do Trabalho da 10ª Região. O trabalho apresenta as mudanças mais significativas na visão dos magistrados, e o posicionamento deles em relação as mudanças serem positivas ou negativas. Com base na Análise de Conteúdo de Bardin (2011), realizou-se a divisão em categorias temáticas e concluiu-se que há inúmeros pontos controvertidos na nova lei e alguns são considerados pelos magistrados como inconstitucionais. Para os peritos contadores, a Reforma Trabalhista pode trazer dois impactos: o primeiro é uma nova possibilidade de trabalho, pois agora há a necessidade de os pedidos serem liquidados desde o início e assim a parte irá procurar os serviços do contador já na fase inicial do processo; o segundo é que agora a responsabilidade pelo pagamento dos honorários periciais passa a ser da parte sucumbente na pretensão objeto da perícia, ainda que beneficiária da justiça gratuita. Isso poderá a uma carência de peritos contábeis.
A review on Campbell, David F. J. (2019) «Global Quality of Democracy
as Innovation Enabler. Measuring Democracy for Success».
New York, NY: Palgrave Macmillan
Economics as a science, Marketing. Distribution of products
Tujuan dari penelitian ini untuk mengukur pengaruh terhadap profitabilitas. Metode pengumpulan data dengan menganalisi laporan keuangan terkait dengan Corporate Social Responbillitiy dengan Cause Branding dan Venture Phillanthrophy terhadap profitabilitas. Dalam perhitungan Corporate Social Responbillitiy dengan Cause Branding dan Venture Phillanthrophy menggunakan Fungsi sosial terhadap profitabilitas dengan menghitung dana zakat dan Qard. Untuk CSR ber sub cause branding menggunakan Fungsi Edukasi yaitu berupa Corporate Social Marketing (CSM). Data diambil dari laporan keuangan tahunan 14 Bank Umum Syariah (BUS) selama 4 tahun (2015-2018). Teknik analisis yang digunakan adalah statistik deskriptif dan regresi linier berganda. Rasio Pelaksanaan Fungsi Sosial dan Rasio Edukasi sebagai variabel independen diuji pengaruhnya terhadap Return on Asset (ROA) sebagai variabel dependen setelah sebelumnya dilakukan analisis deskriptif pada masing-masing variabel tersebut.
Profit always be the top priority of banking operation over the years. Commercial banks maximize the net interest margin by charging more interests to the borrowers and offering lower interests to the depositors. Their aggressive lending strategies can sometimes result in credit risk, moral hazard and non-performing loans. Some studies found that non-performing loans have negative impact on the bank’s profitability; some argued otherwise. This paper aims at investigating the impact of non-performing loans on the ability to make profit of Vietnamese commercial banks in the period of 2008 to 2017 and draws a conclusion as well as recommendations to mitigate the risk.
This paper aims to extend the knowledge about how ad hoc accounting and accountability practices arose and were used in the past to face a situation of crisis in the context of local government. With this purpose, it addresses a health public problem in a specific context, the yellow fever epidemic in Cadiz in 1800. The specific characteristics of the setting, where acquaintance with accounting was usual, allow setting the following specific objectives: (1) to explain the genesis of the accountability systems and the accounting itself used for local government management of the epidemic and (2) to explore the versatility and plasticity that accounting background provides to the records produced in this context. To accomplish them, primary sources as well as publications of the time have been considered. The evidence obtained shows that both an accountability system and a basic bookkeeping system influenced by the local accounting and medical background arose in the local context. Moreover, the findings suggest that the generalized accounting background promoted the self-serving use and interpretation of the records by local government, local Church, trade association and medical profession. The value that local society attributed to accounting books was important in this sense.
The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the history of an accounting method used in state-owned companies in Russia before the advent of double-entry bookkeeping.
With the continuous renewal and development of new technology, accounting (or financial) robots have been able to automatically complete daily accounting tasks such as bookkeeping, accounts calculation, books closing, accounts management, accounts reporting, taxes reporting, and evidences stapling, etc. Thus, the study aims to explore relative issues on whether the rising of AI would replace accounting professions through understanding the thoughts of accounting professionals and propose accounting learnings in the future and the preparation to comply with the impact of AI replacement.
This paper reports the results from the study of the account books (1622-1700) of the Moscow Print Yard, the largest Russian state manufactory in the 17 th century. This case confirms the existence of sophisticated calculative techniques in pre-industrial societies and adds an argument in the debate about origins of the cost accounting. Management of the Russian state owned monopoly enterprise used the original cost technique not for efficiency reasons but only for pricing and control of material, labour and financial resources. We also investigate the influence of the organizational changes at the Moscow Print Yard on the evolution of its bookkeeping practice for eighty years. The cause of calculative practice development was intuitive reaction of enterprise management to changing political and economic circumstances. The methods of product costing, pricing, expense recognition and production control are examined within the political, economic, and social context of Russia at the time. The 17 th century was the epoch of the formation of the Russian state and the awareness of the state power as the driver for governing of a public life. The paper argues that the political attitudes of the state determined the organizational changes at the state manufactory and transformation of traditional bookkeeping practice to the new type of administrative activity – cost accounting.
The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks. PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.