Research Question: How do EU-based nuclear energy producers align their operations with the EU Taxonomy for sustainable activities, and what are the implications for their long-term sustainability strategies and financial performance?
Motivation: The integrated analysis of sustainability disclosures, financial metrics and cross-national comparisons of firms provides a lens on how nuclear energy is recast as sustainable within a new policy paradigm.
Idea: This paper compares the deployment of nuclear energy by significant producers in the European Union (EDF, Nuclearelectrica and Vattenfall) over the 2020-2024 period. While every company has a unique approach to nuclear within their energy mix and national goals, all are viewing it as a critical component to the decarbonization strategy.
Data: We analyze how these companies comply with the EU Taxonomy and how they add to the establishment of (4.26) electricity generation from nuclear, (4.27) construction of nuclear installations and (4.28) safe decommissioning of nuclear installations.
Tools: Comparative analysis, content analysis, financial analysis.
Findings: This paper also shows how the reports of selected European Union companies are different regarding the disclosure of information on nuclear activities. It additionally provides a financial framework to facilitate future analysis of the efficiency with which these firms deploy capital and operate their nuclear assets, based on fixed assets turnover.
Contribution: In summary, the paper paints a much clearer picture of the role of nuclear energy in reaching the clean energy ambitions of Europe and the need for uniform sustainability reporting if green investment is sought.
Erni Suharini, Ervando Tommy Al-Hanif, Edi Kurniawan
et al.
Penelitian ini bertujuan untuk memperkuat literasi administrasi dan manajemen pembukuan dalam kegiatan urban farming sebagai bentuk pembelajaran kontekstual bagi calon guru sekolah dasar. Kegiatan ini berkembang dari sebuah program pengabdian kepada masyarakat yang dilaksanakan di Kelurahan Sampangan, Kota Semarang, dengan Kelompok Wanita Tani (KWT) Puspitasari sebagai model kasus dalam upaya mendorong ketahanan pangan melalui pertanian perkotaan. Metode pelatihan partisipatif diterapkan melalui ceramah, diskusi kelompok, demonstrasi praktik, serta pendampingan terarah. Data diperoleh melalui kuesioner pra dan pascapelatihan serta dianalisis menggunakan statistik deskriptif dan uji t berpasangan. Temuan penelitian menunjukkan adanya peningkatan yang signifikan pada kompetensi administrasi dan pembukuan peserta, dengan skor rata-rata meningkat dari 65,15% (kategori sedang) sebelum pelatihan menjadi 82,70% (kategori tinggi) setelah pelatihan. Hasil ini menegaskan bahwa literasi administrasi yang didukung oleh sistem pembukuan yang terstruktur dapat berfungsi sebagai kerangka pembelajaran kontekstual yang efektif bagi calon guru sekolah dasar, karena mengintegrasikan pemecahan masalah autentik, kesadaran lingkungan, dan kemampuan manajerial. Selain itu, kegiatan urban farming tidak hanya meningkatkan kesadaran ekologis, tetapi juga menumbuhkan kemampuan berpikir kritis, kolaborasi, dan keterampilan kewirausahaan yang selaras dengan kurikulum Merdeka Belajar dalam pendidikan guru sekolah dasar. Pendekatan ini sekaligus menawarkan model yang dapat direplikasi bagi program pendidikan guru yang ingin mengintegrasikan literasi sosial, ekologis, dan manajerial ke dalam pembelajaran berbasis komunitas yang berkelanjutan.
Purpose: This study examines the impact of financial performance, board size, and working capital on firm value. Gender diversity is a moderating variable in studies that determines how the effectiveness of financial performance, board size, and working capital affect firm value.
Methodology/approach: Manufacturing enterprises are the sample for this research, and the secondary data source is the Indonesian Stock Exchange from 2019 to 2023. This study combines SPSS with a data analysis approach known as moderating regression analysis.
Findings: Financial performance, board size, and working capital have a beneficial impact on firm value. Gender diversity can moderate the effects of financial performance, board size, and working capital on the firm's value.
Practical and Theoretical Contribution/ Originality: The highest executive levels within the company's hierarchy are the focus of this study. Numerous earlier studies have not been able to examine or test gender diversity in these ranks. Important individuals, such as the board of directors, occupy these positions. This role is crucial to the development and operation of each major business division for the corporation. The study's findings further emphasize the prospective advantages of corporate governance frameworks and gender diversity, which can increase the availability of capital, performance, and value for the firm.
Research Limitation: Gender diversity is measured using solely dummy variables and ratios, which ignore the influence of each individual's decision-making style. Gender diversity focuses mostly on business executives. As a result, greater inquiry into other stakeholders who influence business risk-taking decisions is required.
Accounting. Bookkeeping, Business mathematics. Commercial arithmetic. Including tables, etc.
Community Service Activities that provide counseling on the importance of bookkeeping and training on bookkeeping and hospitalization recording for all incoming and outgoing goods activities to maintain the continuity of stock and raw material availability as well as cost efficiency efforts. The outcome that can be realized from this Community Service activity is that actors are able to carry out bookkeeping and recording of their business regularly by using hospitalization recording and calculating cost efficiency. Recording of stock-taking. As a result, "Saung Injuk Restaurant" has been done by the owner but only for ordering raw materials based on the remaining stock. 2) There has not been recorded a match between the initial number of products and after being sold which is then confirmed with the remaining stock. 3) There is a risk that the goods sold with the initial stock do not match the remaining stock.
Covid-19 has accelerated the process of jobs’ automation and digitalization in many sectors of the economy, which has increased the threat of decreasing employment for women and reducing their income. The article analyzes the gender structure of the employment and gender differences in wages of a service company in the oil and gas industry. Two key areas of the company's personnel readiness for digital transformation have been identified: the personnel restructuring area and the personnel development area. It was revealed that most of the personnel of the oilfield service company under study is in the area of personnel restructuring, whose jobs will be subject to the greatest automation and will be eliminated. At the same time, some categories of women employees can be completely reduced (for example, the Accounting group, Bookkeeping and Payroll Clerks). In addition, in the personnel development zone, which will be less affected by automation, the wages of women are 3.4 times less than the wages of men. It is concluded that it is necessary to develop special corporate programs for professional training and retraining of women and special programs for personnel development, taking into account gender issues.
It has long been argued that double-entry bookkeeping (‘DEB’) was important for enabling capitalism’s development in the West and heralded the beginning of ‘modern accounting’. However, these claims remain contested so it is important to understand the history of DEB’s emergence about 700 years ago and its underlying rationale. Sangster (2018a) [Pacioli's Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry. The Accounting Review, 93(2): 299-314] argues that, in the first printed manual on DEB in 1494, Pacioli presented a novel ‘axiomatic’ approach to explaining DEB that requires a corresponding ‘paradigmatic shift’ in our appreciation of his contribution. This paper challenges Sangster’s interpretation of Pacioli’s mathematical contribution and calls for deeper understanding of the historical development of DEB in the West by comparison with accounting developments in the East.
Abstract Bookkeeping financial transactions are significant for a business. Micro enterprises are overgrowing in society but have weaknesses in developing business processes, recording, and financial accounting transactions. This activity aims to provide training and assistance for business development and simple bookkeeping to micro-business managers, mainly traditional herbal medicine entrepreneurs, as activity partners. Through community service activities, the Diploma 4 Program of Accounting Department of Politeknik Negeri Jakarta seeks to improve the micro-business manager's ability and expecting to have an impact on improving the economic quality of the community in the activity partner areas. This activity expects to provide benefits for activity partners and study programs related to curriculum development to develop student's teaching materials. Implementing activities is in the form of training and assistance to activity partners to provide optimal results for improving the community's economy. -Sample of twenty micro-businesses selected as participants in the activity. The training is in the form of lectures and practicum, accompanied by consultation and assistance. The results of this activity are in the way of a simple business guide and bookkeeping that can be understood by activity partners. Keywords --small/micro enterprises, jamu/herbal, develop, bookkeeping Abstrak Pembukuan transaksi keuangan merupakan hal yang sangat penting bagi suatu usaha. Usaha mikro sangat berkembang pesat di masyarakat tetapi memiliki kelemahan dalam pengembangan proses usaha, pencatatan dan pembukuan transaksi keuangan. Tujuan kegiatan ini adalah untuk memberikan pelatihan dan pendampingan atas pengembangan usaha dan pembukuan sederhana kepada pengelola usaha mikro terutama para pengusaha jamu tradisional sebagai mitra kegiatan. Kegiatan ini diharapkan dapat memberikan manfaat bagi mitra kegiatan dan bagi program studi terkait pengembangan kurikulum dalam bentuk pengembangan materi ajar kepada mahasiswa. Metode pelaksanaan kegiatan dalam bentuk pelatihan dan pendampingan kepada mitra kegiatan sehingga dapat memberikan hasil optimal untuk peningkatan ekonomi masyarakat. Pada pelaksanaan kegiatan dihadiri sejumlah dua puluh orang peserta kegiatan yang terdiri dari anggota masyarakat dan pengusaha mikro jamu tradisional. Pelaksanaan kegiatan dalam bentuk ceramah dan praktikum disertai dengan konsultasi dan pendampingan. Hasil dari kegiatan ini berupa panduan usaha dan pembukuan yang sederhana yang dapat dipahami oleh mitra kegiatan. Kata Kunci –usaha kecil/mikro, jamu, pengembangan, pembukuan
La cuarta Revolución Industrial, fenómeno transformador de los sectores productivos, obliga a las profesiones relacionadas –incluida la contable– a trascender y asumir papeles activos en su desarrollo y evolución. En este estudio, se busca develar el panorama al que se enfrenta actualmente la profesión contable, dada la automatización de procesos inherentes a la misma y, en consecuencia, plantear el papel que debe asumir de cara a la Industria 4.0. La presente investigación se ejecutó bajo un enfoque cualitativo, se entrevistaron profesionales contables que se desempeñan en diversos sectores para identificar sus preocupaciones y perspectivas del futuro profesional en el marco de este fenómeno, evidenciando la disposición a enfrentar dichos retos, dadas las ventajas y oportunidades que ofrece al desarrollo de la misma. Finalmente, se sugieren ideas para la investigación del impacto de dicho fenómeno en la regulación contable, así como en otras ramas de la contabilidad que ayuden a representar fielmente la nueva realidad social.
Andre Luiz Barbosa da Silva, Ricardo Limongi, Alessandra Cristina Gomes
et al.
Este caso de ensino tem como objetivo entender os desafios entre a abertura de canais de distribuição e novos produtos. O relato envolve uma fábrica de chocolate brasileira e apresenta a estruturação, os processos de produção, o conceito da marca, a formação dos preços de venda e a escolha dos canais de distribuição em tempos de COVID-19. A empresa enfrentava desafios no mercado por apresentar produtos com baixa aderência aos canais de distribuição, custos e preços elevados e um posicionamento de marca inadequado, resultando em baixas vendas. Após se reposicionar com um novo conceito de marca e preço, o caso levanta o dilema: Qual é o melhor canal de distribuição durante o período da crise causada pela COVID-19 para a empresa recém-reestruturada? Os objetivos pedagógicos se concentram em analisar as alternativas na escolha dos canais de distribuição, considerando os desafios de implementação, os elevados custos transacionais para produtos em estágio inicial e o cenário de incertezas resultante da pandemia, bem como a aplicação de conceitos de canais de venda e distribuição. O caso pode ser aplicado em cursos de graduação e de pós-graduação lato sensu da área de gestão e é recomendado para incentivar os alunos a refletir sobre a estrutura e os desafios da implementação dos canais de distribuição para pequenos empreendedores.
Abstract The article puts forward a case against the nominalist ontology of money, that is, the heterodox notion that moneyness – the quality of being money – is conferred by the money of account. From the nominalist perspective, money is essentially a balance-sheet phenomenon: a credit-debit bookkeeping entity whose origins can be traced back to ancient Near Eastern practices of accounting. This ontological position, which is often erroneously traced back to Keynes’ Treatise, mystifies and obscures the actual history of the money of account as a regime of monetary governance and a mode of speculation that only made sense in the European late medieval context of bimetallism. The article thus provides a critique of monetary nominalism based on Keynes’ reflection on the value of money in the Treatise and the General Theory. In turn, it proceeds to historicize the phenomenon of the money of account, building on the seminal contributions of Marc Bloch and Luigi Einaudi.
Servitisation research covers a large variety of aspects related to novel earning models, like pay-per-use schemes or other outcome-oriented charging modalities. However, it may overlook aspects related to bookkeeping and financing such operations. This article introduces the concept of financial aptitude to hypothesise under which circumstances industrial firms are likely to introduce servitised earnings models. It builds upon insights from management reporting and financialisation theories for that purpose. It postulates that activity-based cost accounting and interaction with organisations that specialise in the financing and/or managing of industrial assets raises the propensity to take up servitised earnings models.
ABSTRACT This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.
The purpose of this research is to know whether the financial statements of the business of love are in accordance with the SAK EMKM and to find out the obstacles in making reports. Data collection methods that will be carried out by researchers are: (1) Interview (2) Observation (3). Documentation. The results of interviews, observations and documentation carried out on the love business show that the business owner keeps records and makes bookkeeping reports. However, the owner admits that keeping records and compiling simple accounting reports is in accordance with the needs of the business owner. Recording and preparation of bookkeeping reports are still not in accordance with the science of accounting, because the recording does not show the stages like those in the accounting cycle and recording can only be understood by the business owner himself. The records carried out by Usaha Sayangan also do not show accurate results, because they do not carry out routine records and finances are still mixed with personal finances. Keywords: Accounting implementation SAK EMKM, Financial statement preparation
Wilton Alexandre de Melo, Marcia Cristina Leite Menino, Mauriceia Carvalho Nascimento
et al.
O presente estudo teve como objetivo verificar os planos de ensino das disciplinas da área de custos nos cursos de graduação em ciências contábeis ofertados pelas Instituições de Ensino Superior públicas do estado da Paraíba. O ensino da contabilidade vem passando por diversas transformações. Nesse sentido as universidades buscam oferecer aos seus discentes uma base acadêmica capaz de fomentar a criação de competências e habilidades a serem utilizadas no ambiente profissional. Com relação aos procedimentos metodológicos, classificou-se como descritiva, comparativa, de natureza qualitativa, por meio da análise documental. Os resultados evidenciaram que existe homogeneidade na estrutura dos planos de ensino diante de uma vasta pluralidade de conteúdos abordados. A metodologia de ensino mais usual é a “aula expositiva” e a forma de avaliação é a “prova objetiva/subjetiva”. O livro com maior indicação nas referências é “Contabilidade de Custos”, de Eliseu Martins (2010). A partir dos resultados é possível afirmar que existe uma semelhança nos planos de ensino das disciplinas da área de custos ofertadas pelas universidades públicas paraibanas. A pesquisa justifica-se por entender que o processo de formação acadêmica é fator determinante na formação de profissionais competentes e hábeis no desempenho de suas funções.
Purpose The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations. Design/methodology/approach The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis. Findings The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type. Research limitations/implications Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants. Practical implications This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations. Originality/value This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.
José María González, Oscar Alfredo Díaz Becerra, Elsa Esther Choy Zevallos
Los reportes con información no financiera, especialmente de carácter ambiental y social, mediante la utilización de diversos estándares internacionales han generado en la profesión contable latinoamericana importantes desafíos, tanto respecto de su conocimiento como también en la implementación en las diversas organizaciones, especialmente en las pequeñas y medianas empresas, que constituyen factores necesarios para el desarrollo económico sustentable de la región. El proyecto de investigación se desarrolló mediante una encuesta estructurada para identificar las actividades empresariales que impactan en el medio ambiente latinoamericano, lo cual afecta el desarrollo económico sustentable, también se buscó relevar la responsabilidad social de las organizaciones, a través del análisis de sus Balances Sociales o Memorias de Sostenibilidad. Como marco de referencia teórico, para este tipo de reportes, se analizan conceptos de Contabilidad, su evolución y especialmente de la denominada Contabilidad Económica y de nuevas propuestas como el enfoque tridimensional de la Contabilidad. Uno de los estándares más utilizados en nuestra región latinoamericana son las Guías de Iniciativa de Reporte Global (GRI), pero con escaso uso por parte de las pequeñas y medianas empresas, por lo que será un interesante desafío intentar realizar una propuesta para que se considere en la preparación de las características de nuestras Pymes latinoamericanas y, de esta forma, lograr que los contadores públicos tengan la correspondiente formación académica.
The article focuses on the social significance of accounting and ethics as its integral part as well as on the way a religion influences the development of accounting principles and practices. Social, ethical and religious aspects of accounting development are considered on the example of the Islamic accounting model. Currently, this model is the only one that was formed and is still developing under the strong influence of the religious factor. In Islamic society the development of accounting theory is mainly based on the provisions of the Islamic law (Shari’a) though it may also use as a basis other principles which do not contradict Shari’a. The article discusses the Code of Ethics adopted by Accounting and Auditing Organization for Islamic financial institutions. The most attention is paid to the principle of “Maslahat”, which is a guide for accountants in making decisions in the situations involving conflict of interest. The article considers the issues of social responsibility, accountability and disclosure of information from the viewpoint of Islamic accounting.
Abstract. The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be effective January 1, 2020. This research aims to analyze the differences and impacts between PSAK 30 before and after adoption of IFRS and PSAK 73 in the classification of financial lease according to the lessee. The limitations of this research is only using literature basis, not using the real data from the company . The data analysis method used in this research is Grounded. The result of this research that there are significant differences between PSAK 30 before and after adoption of IFRS and PSAK 73 where the difference is in the classification criteria of financial lease, the criteria for lease and in the PSAK 73 there is tightening in the operating lease requirements.
Keywords. International Financial Reporting Standard, Lessee,, Leasing, Financial Lease
Abstrak. Perlakuan akuntansi untuk penyewa (lessee) mengalami perubahan yang cukup signifikan dari yang awalnya adalah PSAK 30 yang berbasis US GAAP sebelum 1 Januari 2012, lalu diganti ke PSAK 30 yang berlaku efektif mulai 1 Januari 2012 yang berbasis IFRS dan yang terakhir PSAK 73 yang berbasis IFRS yang akan berlaku efektif 1 Januari 2020. Penelitian ini bertujuan untuk menganalisis perbedaan dan dampak antara PSAK 30 sebelum dan sesudah adopsi IFRS serta PSAK 73 dalam hal klasifikasi sewa pembiayaan menurut lessee. Keterbatasan dalam penelitian ini adalah hanya sebatas menggunakan studi literatur, tidak menggunakan data aktual dari dalam perusahaan . Metode analisis data yang digunakan dalam penelitian ini adalah Grounded. Hasil penelitian ini menunjukan bahwa terdapat perbedaan yang signifikan antara PSAK 30 sebelum dan sesudah adopsi IFRS serta PSAK 73 dimana perbedaan terletak dari kriteria klasifikasi sewa pembiayaan, kriteria sewa dan pada PSAK 73 kriteria sewa operasi menjadi lebih ketat.
Kata kunci. International Financial Reporting Standard, Lessee, Sewa Guna, Sewa Pembiayaan
Part 1 Background and structure: development of accounting the accounting task fundamental accounting concepts "a true and fair view" the accounting model profit and loss account and balance sheet profit and loss classification balance sheet classification cash flow statement disclosure in annual reports modern requirements auditors' report summary problems. Part 2 Analyzing performance: introduction overview return on investment pyramid of ratios ratio calculation performance ratios (profitability) performance ratios (asset turnover) standard for analysis comparing different companies' results the need for caution different viewpoints summary problems. Part 3 Financial and stock market ratios: introduction ratio calculation financial status ratios stock market ratios debt -short-term or long-term? summary problems. Part 4 Recording business transactions: basic transactions and company accounts impact of individual transactions on accounts the accounting records and double-entry bookkeeping stages in preparing published accounts summary problems. Part 5 Measuring profit and loss: profit measurement accrual accounting measuring sales revenue (turnover) treatment of expenditures measuring "revenue investments" more complex aspects of measuring profit summary problems. Part 6 Valuing stock: stock in accounts trading stock flow of goods assumptions manufacturing stock long-term contracts summary problems. Part 7 Fixed assets and depreciation: capital expenditure presentation in published accounts depreciation useful life and residual value methods of depreciation varying depreciation charges leasing fixed assets revaluing fixed assets summary problems. Part 8 Company taxation: background corporation tax rates personal taxation adjustments to accounting profits deferred tax accounting for tax summary problems. Part 9 Capital structure: capital employed ordinary shareholders' funds issues of ordinary shares creditors due after one year gearing preference share capital summary problems. Part 10 Cash flow statements: why profit and cash may differ cash flow statements alternative format interpreting Tesco's cash flows key aspects of cash flow deriving a cash flow statement summary problems. Part 11 Group accounts: investments in equity group accounts inter-company transactions acquisitions goodwill and intangible assets minority interests mergers non-consolidated subsidiaries associates and joint ventures summary problems. Part 12 International accounting: background UK/US balance sheet formats differences in UK/US accounting practice UK/US terminology UK/US versus other countries multinationals foreign currency translation summary problems. Part 13 Inflation accounting: background problems with historical money cost accounts two contrasting methods of "inflation accounting" measuring the rate of inflation historical money cost accounting constant purch