Hasil untuk "Accounting. Bookkeeping"

Vitaly Feldman, Moshe Shenfeld

We consider the privacy amplification properties of a sampling scheme in which a user's data is used in $k$ steps chosen randomly and uniformly from a sequence (or set) of $t$ steps. This sampling scheme has been recently applied in the context of differentially private optimization (Chua et al., 2024a; Choquette-Choo et al., 2025) and communication-efficient high-dimensional private aggregation (Asi et al., 2025), where it was shown to have utility advantages over the standard Poisson sampling. Theoretical analyses of this sampling scheme (Feldman & Shenfeld, 2025; Dong et al., 2025) lead to bounds that are close to those of Poisson sampling, yet still have two significant shortcomings. First, in many practical settings, the resulting privacy parameters are not tight due to the approximation steps in the analysis. Second, the computed parameters are either the hockey stick or Renyi divergence, both of which introduce overheads when used in privacy loss accounting. In this work, we demonstrate that the privacy loss distribution (PLD) of random allocation applied to any differentially private algorithm can be computed efficiently. When applied to the Gaussian mechanism, our results demonstrate that the privacy-utility trade-off for random allocation is at least as good as that of Poisson subsampling. In particular, random allocation is better suited for training via DP-SGD. To support these computations, our work develops new tools for general privacy loss accounting based on a notion of PLD realization. This notion allows us to extend accurate privacy loss accounting to subsampling which previously required manual noise-mechanism-specific analysis.

Dwi Siti Syarifah Usriani, Selmita Paranoan, Muhammad Din et al.

Purpose:  This study aims to assess the level of compliance of political parties in Palu in reporting their 2024 election campaign funds, with a focus on the transparency and accountability of reports in accordance with applicable regulations. Methodology/approach: The method used is quantitative descriptive research with a descriptive statistical approach. Data was obtained through documentation, which involved campaign finance reports from 18 political parties. The research sample used a saturated sampling technique. Findings: Most political parties were compliant in reporting campaign finances, with high compliance rates of 96,3% for RKDK, 95,8% for LADK, 100% for LPSDK, and 97,9% for LPPDK. Despite this progress, stricter supervision by the KPU and Bawaslu and more rigorous enforcement of sanctions are needed to ensure that campaign funds are clearly and transparently accounted for. Practical  and Theoretical Contribution/Originality: This study assists the KPU and Bawaslu of Palu City by demonstrating the effectiveness of existing regulations and increasing public political awareness of the importance of transparency in campaign finance reporting. Research   Limitation: This study is limited to the city of Palu and uses secondary data from audited reports, so it does not describe compliance dynamics throughout Indonesia.

Alina Nadezhkina, Mikhail Vronskiy

The calculation of the hot plasma bound-free opacity according to the average atom models often leads to a noticeable effect of initial configuration on the shell ionization threshold. For the related problem of taking into account the impact of configurations while calculating bound-bound opacity, G. Hazak and Y. Kurzweil developed a method within the Super Transition Arrays approach. Fourier transform method is the adaptation of their method for a Detailed Configurations Accounting. The bound--free opacity coefficient qualitative behavior makes it somewhat difficult to construct a direct analogue of Fourier transform method of Detailed Configurations Accounting for its calculation. We use the probabilistic reformulation of the method to obtain the expressions for the bound--free opacity coefficient that take into account the spread of ionization thresholds due to the shell occupation numbers fluctuations.

Nikky Avila, Hank He, Reza Rastegar et al.

Carbon matching aims to improve corporate carbon accounting by tracking emissions rather than energy consumption and production. We present a mathematical derivation of carbon matching using marginal emission rates, where the unit of matching is tons of carbon emitted. We present analysis and open source notebooks showing how marginal emissions can be calculated on simulated electric bus networks. Importantly, we prove mathematically that distinct emissions rates can be assigned to all aspects of the electric grid - including transmission, storage, generation, and consumption - completely allocating electric grid emissions. We show that carbon matching is an accurate carbon accounting framework that can inspire ambitious and impactful action. This research fills a gap by blending carbon accounting expertise and power systems modeling to consider the effectiveness of alternative methodologies for allocating electric system emissions.

F. Javier Sánchez-Vidal

This paper investigates a fundamental methodological flaw in the investment-cash flow sensitivity model of Fazzari, Hubbard, and Petersen (1988). The model comes from a full accounting identity in which some components are missing, generating what I term an Accounting Semi-Identity, that mechanically links investment and cash flow, and this could bias coefficients, making the estimation difficult if not impossible. I propose an augmented specification including a variable that captures this arithmetic bias and test it across multiple firm-level databases. Results show that the ASI distortion is universal and severe: the ASI issue is present in 100% of the databases and explains more than 83% of the total explained variance, while the standard Fazzari, Hubbard, and Petersen (1988) model only accounts for approximately 17%. These findings suggest that a substantial body of prior empirical research based on this model may have reported spurious results rather than evidence of underlying economic behavior. This finding provides a compelling explanation for the substantial body of literature surrounding this model that has reported anomalous and incoherent results.

Willem Schinkel, R. van Reekum

ABSTRACT What we propose in this paper is to elaborate on what it means to consider ‘migration’ as part of an oikonomia. This is not an ‘economic perspective on migration’ but a genealogy of migration as a way of managing people in light of both colonial divides and questions of labor and race. First, we argue that ‘migration’ is constituted as an effect of accounting, of the registration of comings and goings and of belonging within a reference space of governed territories. We illustrate how migration is born out of the specific accounting inventions made by Ernst Ravenstein. Second, we argue that the accounting of a singular thing called migration only starts to take off when nineteenth-century empire reaches its tipping point. Third, we illustrate how this accounting constitutes a form of double bookkeeping. To record or register migration is to make a record of what the nation would be if the people marked as migrants were not present, and it is to simultaneously record what it costs the nation now that they are. In this oikonomia, migration is enacted as a form of debt.

Abraham Itzhak Weinberg, Alessio Faccia

Triple Entry (TE) is an accounting method that utilizes three accounts or 'entries' to record each transaction, rather than the conventional double-entry bookkeeping system. Existing studies have found that TE accounting, with its additional layer of verification and disclosure of inter-organizational relationships, could help improve transparency in complex financial and supply chain transactions such as blockchain. Machine learning (ML) presents a promising avenue to augment the transparency advantages of TE accounting. By automating some of the data collection and analysis needed for TE bookkeeping, ML techniques have the potential to make this more transparent accounting method scalable for large organizations with complex international supply chains, further enhancing the visibility and trustworthiness of financial reporting. By leveraging ML algorithms, anomalies within distributed ledger data can be swiftly identified, flagging potential instances of fraud or errors. Furthermore, by delving into transaction relationships over time, ML can untangle intricate webs of transactions, shedding light on obscured dealings and adding an investigative dimension. This paper aims to demonstrate the interaction between TE and ML and how they can leverage transparency levels.

Stefano Coronella, L. Maran

This work intends to respond to the call of Edwards and Walker in 2009, who encourage the study of accounting in diverse socio-cultural contexts, by shedding light on one of the longest accounting traditions in Europe, the Italian one. In Italy, the history of accounting is much broader than the adoption of double-entry bookkeeping, and the rise of specific philosophical concepts and scholarship has not been explored in-depth yet. This study highlights the context and innovations, which characterised the significant Italian accounting debate between the nineteenth and twentieth centuries. Through the narrative analysis of the works of Fabio Besta and Gino Zappa, it provides an explanatory framework for double-entry bookkeeping that connects the recording method to the system of records and allows for the emergence of the accounting discipline known as economia aziendale.

Weipeng Yuan, R. Macve

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the ‘merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise ‘balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' ‘capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB’s content and functions and might be labelled ‘Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages.

Jeff Koome Kinyua

This research explores the effects of mobile accounting software on the financial performance of Small and Medium Enterprises (SMEs) in Kenya, specifically focusing on the hotel industry. The utilization of accounting software, which includes various modules like trial balances, payroll, accounts receivable, and accounts payable, improves efficiency through task automation and error reduction. Mobile applications, accessible via platforms such as Google Play Store and Apple Store, further enhance financial processes for SME proprietors, providing instant access to financial data and aiding in precise record-keeping. The study emphasizes the categories of mobile accounting applications—bookkeeping, expense tracking, and invoice tracking—and their combined impact on financial performance. Empirical data from different nations, such as Indonesia and Germany, highlights the advantages of these apps in enhancing financial literacy and management capabilities among SME owners. Particularly in areas like Tudor Ward, Mombasa, Kenya, the awareness and utilization of mobile accounting applications exhibit promising outcomes in elevating financial performance significantly. The study concludes that integrating mobile accounting software is crucial for attaining heightened efficiency, transparency, and financial advancement for SMEs. As technology progresses, its role in bolstering the financial well-being and endurance of small enterprises will grow increasingly pivotal.

Olufemi Adekoya, Sunday Ojediran

This study delves into the outsourcing of accounting functions and its impact on the quality of financial reporting of Small and Medium-sized Enterprises (SMEs) in Lagos State, Nigeria. The study used a survey research design, and a questionnaire was adopted as a research instrument to elicit information from SMEs located within the Lagos metropolis. The population of the study consisted of 300 registered SMEs in Lagos State as of December 2022. Among them, 268 were located within the Lagos metropolitan area, representing the core focus of the study, while the remaining 32 were situated outside the metro region. Simple percentages were adopted to analyse the respondents' responses, while linear regression statistics were used to test the hypotheses formulated. The study found that there is a significant effect of outsourcing bookkeeping services on the financial reporting quality of SMEs in Lagos State; there is a substantial effect of outsourcing internal audit services on the financial reporting quality of SMEs in Lagos State; and also that there is a significant effect of outsourcing tax reporting services on the financial reporting quality of SMEs in Lagos state. The study concludes businesses should focus on their core competencies and entrust accounting preparation to professional accountants. As companies expand, outsourcing should be viewed as optimising productivity and business performance. The study recommended establishing a regulatory framework by the Financial Reporting Council of Nigeria (FRCN) to facilitate professional accountants' outsourcing of accounting functions and financial services, thus enhancing public confidence. SMEs are encouraged to embrace outsourcing of accounting functions to mitigate excessive costs and streamline operations, ultimately contributing to cost savings and efficiency improvements.

Rizqy Aiddha Yuniawati

In general, the performance of small and medium enterprises (MSMEs) varies from year to year. The output growth rate of small and medium enterprises (MSMEs) changes every year. Financial management is one of the problems often faced by MSME. Although the impact of neglecting financial management may not be immediately visible, a potentially growing company can go bankrupt if it does not use proper accounting methods. There are several other challenges faced by MSMEs, such as a lack of accounting or bookkeeping knowledge, not having sufficient funds to hire an accountant or buy an accounting program that makes bookkeeping easier. It is hoped that this research can help micro and small businesses (MSMEs) make decisions about credit applications and tax calculations. MSME Community in Jenggawah, Jember in 2021 are the subject of this research. This research utilizes multiple linear regression analysis. The research results show that accounting knowledge behavior, firm age, and training on accounting have a significant effect on the use of accounting.          In general, the performance of small and medium enterprises (MSMEs) varies from year to year. The output growth rate of small and medium enterprises (MSMEs) changes every year. Financial management is one of the problems often faced by MSME. Although the impact of neglecting financial management may not be immediately visible, a potentially growing company can go bankrupt if it does not use proper accounting methods. There are several other challenges faced by MSMEs, such as a lack of accounting or bookkeeping knowledge, not having sufficient funds to hire an accountant or buy an accounting program that makes bookkeeping easier. It is hoped that this research can help micro and small businesses (MSMEs) make decisions about credit applications and tax calculations. MSME Community in Jenggawah, Jember in 2021 are the subject of this research. This research utilizes multiple linear regression analysis. The research results show that accounting knowledge behavior, firm age, and training on accounting have a significant effect on the use of accounting.

William H. Black, Carmelo Marisca, G. Noto et al.

The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ.

Knut Henkel, Jenny Lay-Kumar, Christian Hiss et al.

Corporate sustainability reporting has become increasingly important in recent years. However, conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company. This article presents a new approach: Sustainable Performance Accounting (SPA), which is based on an extension of bookkeeping by including ESG bookkeeping. SPA enables companies to systematically measure and manage their sustainability performance. The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice. The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Apollo Daito

The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.

Parth Sane

Double entry bookkeeping is a widely used accounting method that provides a system for recording financial transactions. Recently, this method has been applied to the field of distributed consensus algorithms, particularly the raft consensus algorithm. Raft [1] is an innovative algorithm that is used to achieve consensus in a distributed system. The application of double entry bookkeeping to this algorithm aims to provide a more efficient and reliable method for tracking transactions and ensuring consistency. The use of double entry bookkeeping allows for improved fault tolerance, as well as better detection and prevention of data inconsistencies. Additionally, it enables the detection of malicious activities, such as double-spending or tampering with the transaction history. This application of double entry bookkeeping to raft consensus algorithm shows promise for improving the overall security and reliability of distributed systems. This paper presents Raft’s application to distributed accounting ledgers with double entry accounting for a more transparent and fraud resistant transaction system. Double entry accounting is essential to modern commerce to rationalize transactions and prevent fraud. Using this concept of double entry with consensus can be used for preventing financial fraud. The killer ’feature’ in this paper is also the process of comparing research that is envisioned by the author and further improved or enhanced by AI or more commonly known language models. In this case this language model product is ChatGPT [2] by the OpenAI Research and Development Organization. We will also compare the results to get interesting insights on generated results.

Julia Pargmann, Florian Berding

Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the triple bottom line model, is increasingly being discussed as a component of accounting and controlling. Yet, integration primarily occurs in separate sustainability management and controlling departments. Moreover, the implementation of sustainability efforts requires suitably qualified employees, who drive the transition. The academic discourse surrounding sustainability in businesses in general, and in accounting and controlling specifically, is complex. It remains unclear to what extent sustainability has been integrated into accounting and controlling, and what competencies employees need to manage this transformation. These questions will be critically analyzed in this structured literature review of 79 publications. The results provide insights into a) how companies conceptualize sustainability, b) whether and how they integrate it into their value creation processes, and c) the relevance of accounting and controlling for these developments. To contextualize the role of employees, the competency requirements within companies will be analyzed to enable employees in accounting and controlling to engage effectively in sustainability-oriented activities. Specifically, implications for changes in curricula with a focus on accounting and controlling are derived.

Denis Kalua, Andrew Munthopa Lipunga, Fredrick Banda

Research aims: The study investigates the influence of monetary policy on the balance sheet performance of commercial banks in Malawi. Design/Methodology/Approach: The study employed an explanatory research design using time series data obtained from financial reports of commercial banks and economic reports published by the Reserve Bank of Malawi from 2012 to 2022. Regression analyses were conducted to establish the influence of monetary policy on balance sheet performance (loan and overdraft growth). Research findings: The results suggest that the monetary policy instruments, namely, the liquidity reserve requirement (LRR), Lombard rate, policy rate, and open market operations, have insignificant influence on the loan and overdraft growth in commercial banks in Malawi. Theoretical contribution/Originality: This implies that these monetary policy tools are not the exterior determinants of the balance sheet performance of commercial banks in Malawi. Research limitation: The study used a single measure of the balance sheet performance of commercial banks.

V. V. Zemskov

This study examines and addresses the most important and critical problems associated with fraud risks and uncertainties in accounting (financial) and tax reporting. Attackers, committing deceptive and fraudulent actions, overestimate assets or write off stolen funds as expenses, as a result of which potential investors, suppliers, and customers may make incorrect financial decisions regarding the alleged counterparty. The author of the article analyzes the uncertainties existing in tax legal relations, and how they divert the resources of business entities (financial, human, technological) to resolve these problems through litigation. The purpose of the study is to analyze and assess both the risks of fraudulent misstatements with estimated liabilities and fair values in financial statements, as well as uncertainties affecting business activities and operations in the conditions of limited financial resources. The risks of fraud and uncertainty act as the key factors in predictive crimes and offences. The article presents the author’s interpretation of the concept of “uncertainty” as the inability of a management entity to make the right financial decisions due to ignorance of relevant regulatory legal documents on various issues of tax relations or incomplete information necessary for effective activity. The study used such general scientific methods as comparative and logical analyses, statistical analysis, and content analysis. The author of the study concluded that when identifying existing uncertainties in tax legal relations, when some of them are not legally regulated, the principle of presumption of innocence of an economic entity should be applied, which, under the conditions of sanctions restrictions, is the only correct decision that directly affects the financial well-being of the latter, and, consequently, the level of the country’s defense capability. The results of the study can be used in practice by employees of financial, accounting services, as well as the employees of regulatory and supervisory authorities in assessing tax risks.

B. Septian, Sungkono Sungkono

Bookkeeping is something that business actors must apply. Bookkeeping can be done both manually and computerized. In the development of an increasingly advanced era, the role of technology certainly has a major influence in the business world, especially in processing company financial data. In recording transactions, a computerized system is needed to make it easier for companies to record and the need to present a fast and accurate financial statement. This study aims to analyze what problems are often faced by CV AJM while implementing a manual bookkeeping system and providing solutions to these problems.  The research method used is descriptive qualitative based on primary data sources and secondary data obtained by conducting field research. The result of this study is to explain good financial document filing, recording of financial statements, and guidelines for using accounting bookkeeping applications that can help CV AJM manage business activities. So that with this computerized bookkeeping can help workers quickly and accurately; later, business owners can use these financial statements as study material to analyze their business and be able to maintain their business in the future.