Hasil untuk "Accounting. Bookkeeping"

Hadi Elzayn, Jacob Goldin

We derive an accounting identity for predictive models that links accuracy with common fairness criteria. The identity shows that for globally calibrated models, the weighted sums of miscalibration within groups and error imbalance across groups is equal to a "total unfairness budget." For binary outcomes, this budget is the model's mean-squared error times the difference in group prevalence across outcome classes. The identity nests standard impossibility results as special cases, while also describing inherent tradeoffs when one or more fairness measures are not perfectly satisfied. The results suggest that accuracy and fairness are best viewed as complements in binary prediction tasks: increasing accuracy necessarily shrinks the total unfairness budget and vice-versa. Experiments on benchmark data confirm the theory and show that many fairness interventions largely substitute between fairness violations, and when they reduce accuracy they tend to expand the total unfairness budget. The results extend naturally to prediction tasks with non-binary outcomes, illustrating how additional outcome information can relax fairness incompatibilities and identifying conditions under which the binary-style impossibility does and does not extend to regression tasks.

O.A. Lagowska, I.R. Poliszczuk, H.J. Chomenko et al.

Klasyfikacja sprawozdawczości spółki górniczej jest ujawniana na podstawie następujących kryteriów: na podstawie ogólnych podejść do struktury wskaźników, kompletność ujawniania informacji, treści znaczące dla odpowiedniej grupy użytkowników; poziomy dostępu do informacji; cechy rodzaju działalności gospodarczej; stopień uogólnienia, który pomaga wyjaśnić procedurę ujawniania informacji o kosztach usuwania nadkładu. Podano procedurę regulowania sporządzania sprawozdawczości finansowej spółek górniczych w Ukrainie: ocena wartości granicznych wskaźników (wartość księgowa aktywów, dochód netto ze sprzedaży, średnia liczba pracowników); określenie rodzaju przedsiębiorstwa; określenie formatu prezentacji sprawozdań finansowych; zmiana formatu prezentacji. Określono procedurę ujawniania informacji o kosztach usuwania nadkładu zgodnie z wymogami Interpretacji IFRIC 20 «Koszty usuwania nadkładu na etapie produkcji w kopalniach odkrywkowych» w sprawozdawczości finansowej spółek górniczych. Uzasadniono procedurę uwzględniania w sprawozdaniach finansowych informacji o aktywach i kosztach usuwania nadkładu w zależności od korzyści uzyskanych z usuwania nadkładu jako wydatków na ich realizację w aktywach trwałych i obrotowych spółki górniczej. Uzasadniono wpływ korzyści uzyskanych z usuwania nadkładu podczas wydobywania kopalin na wskaźniki kondycji finansowej, które generalnie mają pozytywny wpływ na wzrost waluty bilansu. Uzasadniono zmiany w strukturze aktywów, wolumenie wydobycia granitu w okresie sprawozdawczym, rozłożeniu kosztów usuwania nadkładu między okresami sprawozdawczymi oraz wolumenie sprzedaży granitu na podstawie wyników oceny korzyści usuwania nadkładu. Uzasadniono, że z punktu widzenia polityki marketingowej, w bieżącym okresie, korzyściami bardziej korzystnymi dla spółki górniczej są: pozyskane zasoby mineralne i jednocześnie pozyskane zasoby oraz lepszy dostęp do przyszłych operacji górniczych.

Shaiane Pisa Kistner, Orion Augusto Platt Neto

Purpose: To identify the types of EBITDA and locations disclosed by publicly traded companies in Brazil. Methodology: The study is documental, with data from the annual reports of Brazilian listed companies, using statistical techniques of univariate descriptive analysis. Results: 87.7% of the sample (336 companies) disclosed some form of EBITDA. Of these, 94.3% (317 companies) disclosed the Original EBITDA with conciliation, as regulated by the Brazilian Securities and Exchange Commission (CVM). However, 12 companies (3.1% of the sample) only disclosed Adjusted EBITDA (without publishing the Original EBITDA in parallel), not in accordance with the regulation. The reports with the highest frequency of EBITDA disclosure were: the Reference Form (RF), with 80%; the Management Report (MR), with 63%; and the Notes to Financial Statements (NFT), with 6%. As for the variables Number of Occurrences of the Term EBITDA (NOTE), it was observed that: the RF was the report with the highest frequency, with 73% of mentions; 37 companies (9.7% of the sample) did not mention EBITDA in any of the three reports analyzed (NOTE Total = 0); and the median and average of NOTE Total were 57.0 and 66.7 occurrences, respectively, among non-zero. Contributions of the Study: There is a certain variability on the part of the entities regarding the ways and places of disclosing information of an optional nature, such as EBITDA. In this sense, attention to voluntary disclosures is opportune, since it includes risks of disclosures that diverge from business reality. There has been few research into such disclosures in Brazil. For the capital markets, it is relevant to know how EBITDA is being disclosed by entities, given the risks of user manipulation and non-compliance with the standards.

Andrew L. Kun

The AI we use is powerful, and its power is increasing rapidly. If this powerful AI is to serve the needs of consumers, voters, and decision makers, then it is imperative that the AI is accountable. In general, an agent is accountable to a forum if the forum can request information from the agent about its actions, if the forum and the agent can discuss this information, and if the forum can sanction the agent. Unfortunately, in too many cases today's AI is not accountable -- we cannot question it, enter into a discussion with it, let alone sanction it. In this chapter we relate the general definition of accountability to AI, we illustrate what it means for AI to be accountable and unaccountable, and we explore approaches that can improve our chances of living in a world where all AI is accountable to those who are affected by it.

Anne de Bortoli, Anders Bjorn, Francois Saunier et al.

Purpose : Planning a transition towards sustainable carbon neutrality at the organization level raises several accounting challenges. This paper aims to shed light on key challenges, highlight answers from current accounting standards and guidance, point out potential inconsistencies or limits, and outline potential solutions from the industrial ecology community through systemic environmental assessment tools, such as life cycle assessment (LCA) and environmentally-extended input-output (EEIO) analysis. Results and discussion: We propose a Measure-Reduce-Neutralize-Control sequence allowing organizations to plan their sustainable net-zero strategy, and discuss 24 accounting challenges occurring within this sequence. We then outline ways forward for organizations planning their carbon neutrality trajectory, pointing to existing resources, and for guidelines providers and the industrial ecology communities to address current limitations in the development of future accounting methods and guidelines. Overarching solutions to many accounting issues are to develop comprehensive, open-source, and high-quality life cycle inventory databases, to enable improved dynamic assessments and prospective LCA through integrated assessment models, to refine methods for assessing mineral scarcity and environmental impacts, the supply in some metals being expected to be a bottleneck to the energy transition, and to identify the appropriate climate metrics for planning sustainable carbon neutrality pathways at the organizational level.

M. Bellucci, Damiano Cesa Bianchi, Giacomo Manetti

Purpose This study aims to review the academic literature on the utilization of blockchain in accounting practice and research to identify potential opportunities for further scientific investigation and to provide a framework for how accounting practices are impacted by blockchain. Design/methodology/approach This study is based on a systematic literature review (SLR) of 346 research products available on Scopus, which were mapped with bibliometric analyses and critically discussed in relation to three main topics: the impact of blockchain on accounting and auditing, cryptoassets and finance, business models and supply chain management. Findings Blockchain has many potential implications for accounting practice and research. In addition to providing the state-of-the-art of accounting research on blockchain and additional avenues for further studies, this study discusses why practitioners are interested in this technology: triple-entry bookkeeping, the inalterability of transactions, the automation of repetitive tasks that do not require discretionary choices, the representation of cryptocurrencies in financial statements, value-chain management, social and environmental auditing and reporting and business model innovation. Originality/value The novel contribution of this study is integrated and threefold. First, this SLR provides a clear picture of the state of the accounting research on blockchain using bibliographic and narrative analyses. Second, it investigates how accounting and auditing practices are impacted by blockchain. Third, it contributes to the accounting literature with its discussion of the potential future research trends related to blockchain for accounting.

A. Lutfi

The Information Technology (IT) revolution that led to the development of cloud computing services and systems has brought numerous benefits to end users handling business through the Internet, particularly in the field of accounting information systems (AIS). Cloud-based accounting information systems (CB-AIS) enable firms to substantially reduce their investment in IT and have flexible access to an enormous group of current and scalable resources. CB-AIS enables small- and medium-sized enterprises (SMEs) to undertake basic bookkeeping responsibilities themselves instead of paying external auditors for the same services. In Jordan, however, current businesses are still in the infancy stage when it comes to CB-AIS adoption. Therefore, this study applied the Technology, Organization, and Environment model to examine CB-AIS adoption among SMEs in Jordan. Data collection was achieved using a structured survey questionnaire collected from 156 owners/managers of SMEs in Jordan through online means. The proposed research framework comprises six factors that influence intention to adopt CB-AIS (IACB-AIS). Based on the findings, the proposed hypotheses were supported in that the factors positively and significantly affect the IACB-AIS of SMEs in Jordan. Through examining an actual IACB-AIS case and highlighting the importance of its application, the study and its findings are expected to contribute to decision-makers and practitioners in the IT field.

Nur Wildayani Kahar, Abdul Malik, M. Hasanuddin et al.

In the digital era, traditional manual bookkeeping and cashiering systems are no longer effective for managing store operations. CV Sinar Situju faces a particular problem in data management that is inefficient and error-prone. The solution offered is the development of a web-based bookkeeping and cashier system using the CodeIgniter 4 framework with the Rapid Application Development (RAD) method. This research method includes needs analysis, system design, implementation, and testing. The test results show that the system has good response speed, high stability, and is able to handle high user loads. The system improves operational efficiency, transaction recording accuracy, and data security. This research recommends the implementation of a web-based system to improve operational performance and customer satisfaction.

Pavla Slavíčková

The paper follows Edwards’ (2011) findings published in the Accounting Historians Journal concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy. The article supports the conclusion about the use of accounting for managerial purposes by examining the content of treatises written by members of the Puteani family, who fundamentally influenced accounting on noble estates in the Czech Lands during the agricultural revolution (late 1700s–1870s). The paper describes the structure and essence of cameralist accounting, which replaced the older bookkeeping style and was preferred over double-entry accounting by landowners. It demonstrates that cameralist accounting became an integrated part of the reforms applied at Czech noble estates during the agriculture revolution due to its objectives, which fully corresponded with the purposes of the owners for the management and development of their estates. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: N83; N13; M41; O16.

Analía Goenaga, Nuria Gutierrez, Geraldina Bauer

Resulta ineludible atender uno de los mayores problemas a los que se enfrenta la sociedad hoy, que es el cambio climático. Las organizaciones que generan altos niveles de emisiones de gases de efecto invernadero se ven inducidas a cambiar sus modelos de negocios, potenciando el uso de energías renovables con basamento en recursos inagotables de la naturaleza. Por otra parte, las reiteradas crisis económicas a nivel mundial han dado lugar a un proceso de exclusión financiera, que genera a su vez mayor exclusión social y pobreza. A partir de allí, surge de manera imperiosa la necesidad de un cambio de paradigma que prometa un futuro mejor para las próximas generaciones con un sistema financiero y económico sostenible. En este proceso de cambios, las organizaciones encuentran un nuevo mecanismo de financiación alternativo con la emisión de bonos verdes, que logran movilizar un capital sustancial hacia proyectos de energía limpia, y con la alternativa de emisión de bonos sociales, cuyos fondos se destinan a proyectos que cubren las crecientes necesidades sociales de un mundo en crisis. En este contexto, los inversores comienzan a manifestar activamente su interés en realizar inversiones socialmente responsables y, con ello, a exigir la producción de mayor y mejor información sobre las compañías emisoras y sobre los instrumentos financieros. El presente trabajo tiene como objetivo analizar si el cumplimiento de los lineamientos, guías y reglamentos que orientan el mercado de Bonos SVS en Argentina garantiza a los inversores la categorización de los mismos y la trazabilidad en el uso de los fondos. Luego de la investigación realizada, se observa que, si bien el nivel de cumplimiento alcanzado en las regulaciones del mercado de Bonos SVS en Argentina por parte de las empresas emisoras es elevado, no asegura a los inversores la categorización de los mismos ni la trazabilidad en el uso de fondos. Esto se debe al acatamiento parcial de algunos lineamientos y a la falta de control integral de los organismos reguladores, lo que puede aumentar el nivel de escepticismo de los inversores sobre este tipo de instrumentos financieros.

Suyono Suyono, Etty Murwaningsari

The study aims to analyze the impact of green innovation and organizational culture on corporate value and competitive business strategy as moderating variables. This type of research is quantitative, with secondary data sources. During the 2016–2020 period, the population of this study consisted of 74 energy sector companies. Purposive sampling, the chosen sampling technique, yielded a total sample of 53 energy sector companies. The technique for collecting data involves accessing financial report documentation from the Indonesian Stock Exchange website. The SPSS program facilitates the data analysis technique, which employs descriptive analysis and regression with moderation effects. The research results show that green product innovation, hierarchical culture, clan culture, and competitive business strategy do not affect corporate value. The competitive business strategy strengthens the influence of product innovation and organizational culture on corporate value in the energy sector. Theoretically, this research can complement the factors influencing corporate value through the moderating role of competitive business strategy. This research can be a practical reference and illustration for companies considering competitive business strategy factors.

Haijin Wang, Mianrong Zhang, Zheng Chen et al.

Carbon footprint accounting is crucial for quantifying greenhouse gas emissions and achieving carbon neutrality.The dynamic nature of processes, accounting rules, carbon-related policies, and energy supply structures necessitates real-time updates of CFA. Traditional life cycle assessment methods rely heavily on human expertise, making near-real-time updates challenging. This paper introduces a novel approach integrating large language models (LLMs) with retrieval-augmented generation technology to enhance the real-time, professional, and economical aspects of carbon footprint information retrieval and analysis. By leveraging LLMs' logical and language understanding abilities and RAG's efficient retrieval capabilities, the proposed method LLMs-RAG-CFA can retrieve more relevant professional information to assist LLMs, enhancing the model's generative abilities. This method offers broad professional coverage, efficient real-time carbon footprint information acquisition and accounting, and cost-effective automation without frequent LLMs' parameter updates. Experimental results across five industries(primary aluminum, lithium battery, photovoltaic, new energy vehicles, and transformers)demonstrate that the LLMs-RAG-CFA method outperforms traditional methods and other LLMs, achieving higher information retrieval rates and significantly lower information deviations and carbon footprint accounting deviations. The economically viable design utilizes RAG technology to balance real-time updates with cost-effectiveness, providing an efficient, reliable, and cost-saving solution for real-time carbon emission management, thereby enhancing environmental sustainability practices.

Nathan G. Welch, Hana Ševčíková, Adrian E. Raftery

The link between age and migration propensity is long established, but existing models of country-level net migration ignore the effect of population age distribution on past and projected migration rates. We propose a method to estimate and forecast international net migration rates for the 200 most populous countries, taking account of changes in population age structure. We use age-standardized estimates of country-level net migration rates and in-migration rates over quinquennial periods from 1990 through 2020 to decompose past net migration rates into in-migration rates and out-migration rates. We then recalculate historic migration rates on a scale that removes the influence of the population age distribution. This is done by scaling past and projected migration rates in terms of a reference population and period. We show that this can be done very simply, using a quantity we call the migration age structure index (MASI). We use a Bayesian hierarchical model to generate joint probabilistic forecasts of total and age- and sex- specific net migration rates over five-year periods for all countries from 2020 through 2100. We find that accounting for population age structure in historic and forecast net migration rates leads to narrower prediction intervals by the end of the century for most countries. Also, applying a Rogers & Castro-like migration age schedule to migration outflows reduces uncertainty in population pyramid forecasts. Finally, accounting for population age structure leads to less out-migration among countries with rapidly aging populations that are forecast to contract most rapidly by the end of the century. This leads to less drastic population declines than are forecast without accounting for population age structure.

Chidera Victoria, Ibeh, Adeola Olusola Ajayi-Nifise et al.

As we stand on the brink of a transformative era, the future of accounting is intricately linked with the rapid evolution of automation and artificial intelligence (AI). This review delves into predictions regarding the integration of these technologies into the accounting landscape. The impending future is characterized by the increasing reliance on automation to streamline routine tasks, enhance efficiency, and mitigate the risk of errors in accounting processes. Automation is poised to revolutionize traditional bookkeeping, data entry, and reconciliation, allowing accountants to redirect their focus towards higher-value analytical tasks. The integration of robotic process automation (RPA) is anticipated to facilitate seamless collaboration between human expertise and machine precision. In parallel, artificial intelligence is set to become a cornerstone of accounting practices, offering advanced capabilities for data analysis, pattern recognition, and predictive modeling. AI's ability to interpret complex financial data and discern meaningful insights positions it as a valuable tool for decision support. Predictive analytics powered by AI is expected to revolutionize forecasting, enabling accountants to make strategic decisions based on data-driven foresight. Furthermore, the rise of AI-driven chatbots and virtual assistants is predicted to redefine client interactions and support services. These technologies are anticipated to enhance customer experience by providing instant responses to queries, facilitating smoother communication, and offering personalized financial guidance. However, the integration of automation and AI in accounting raises important considerations. Ethical concerns, data security, and the potential displacement of certain job functions are pivotal aspects that demand careful examination. Striking a balance between technological advancements and preserving ethical standards will be a critical challenge in the future accounting landscape. In conclusion, the future of accounting is shaped by the convergence of automation and AI, promising a paradigm shift in how financial information is processed, analyzed, and utilized. While automation and AI bring forth unprecedented opportunities for efficiency and insight, their implementation necessitates a thoughtful approach to ensure ethical conduct and address the evolving role of accountants in this transformative journey.

M. Saad, Abdalwali Lutfi, Mohammed Amin Almaiah et al.

The information technology (IT) revolutionization aside with the emergence of COVID-19 have catalyzed cloud-computing services and systems with multiple end-user benefits for online business management, specifically in the accounting discipline. For example, cloud accounting enables the significant reduction of organisational IT investment with flexible access to a large group of scalable resources. The cloud accounting enables small and medium size enterprises (SMEs) to independently engage in fundamental bookkeeping responsibilities rather than hiring external auditors for the same services. As cloud-based accounting adoption remains in the preliminary stage within Jordanian businesses, this study applied the technology, organisation, and environment model to explore cloud accounting among Jordanian SMEs. The study data were gathered from 156 Jordanian SME owners or managers with a structured online survey questionnaire. The recommended study framework encompassed seven determinants that influenced the cloud accounting adoption intention. Resultantly, except Perceived knowledge uncertainty factor, the proposed hypotheses were supported as the aforementioned factors (relative advantages, security concerns, top management support, organizational readiness, competitor’s intensity and suppliers computing support) positively and significantly influenced the cloud accounting of Jordanian SMEs. The study outcomes could facilitate IT field decision-makers and practitioners by investigating an actual cloud accounting case based on the essentiality of its application.

Devira Larasati, Ari Rohmana, Reza Mutiara et al.

Research using this qualitative method has the aim of knowing the application of digitization of accounting in MSME bookkeeping in the Nginden Jangkungan Village, Surabaya, and increasing understanding of the importance of digitalization in MSMEs. The population used in this study were MSMEs in the Nginden Jangkungan Village, Surabaya, and the samples were taken using a random sampling technique. The results of this study indicate that there are still several MSMEs that have not implemented a digital accounting system due to the lack of information they obtain to implement the system. However, several MSMEs have successfully implemented this digital accounting system. The existence of application of digital accounting can improve the performance of MSMEs in the Nginden Jangkungan Village area, Surabaya. The use of this digital accounting system can simplify the process of recording and reporting finances, avoiding the risk of data loss.

Phạm Thị Anh Thư, Le Thi Binh

Brand equity and trust are consistently the most important antecedents to both behavioral and attitudinal forms of customer loyalty (Taylor et al., 2004). Accounting service refers to a service that offers bookkeeping, accounting, and reporting in alignment with both local and international accounting regulations. These services possess unique qualities, necessitating the service providers to establish themselves as reputable entities. It is crucial for them to maintain their brand equity to attract and retain customers. Thus, the study aims to identify and measure the influence of marketing mix, brand awareness, and perceived quality on brand equity for accounting services in Thanh Hoa province, Vietnam. Quantitative data were collected, including 385 businesses using accounting services at all levels across the country. The research results show that all elements of the marketing mix (product quality, price, distribution, and advertising), brand awareness, and perceived quality have a positive impact on brand equity for accounting services in Thanh Hoa province. The study also contributes some policy implications to help accounting service providers enhance their brand equity and then maintain customer satisfaction and customer loyalty.

Adinda Rossiana Assor, Imanita Septian Rusdianti

This study aims to determine the application of accounting in shredded tuna business in the city of Ternate, North Maluku province. The research method used in this research is descriptive qualitative method. The data collection method is using structured interviews and documentation. This research was conducted on the Lely Bintang tuna shredded business. The results of this study are that in Ibu Lely's business, the recording of financial reports has been carried out, even though only in a simple form. This shredded tuna business records financial reports such as profit or loss and income earned in a day. This was considered important to develop Mrs. Lely's business. The application of an accounting system needs to be done by keeping simple bookkeeping that classifies income and expenses, so that profit/loss is known each month, and managerial decisions can be made to increase or decrease production in the following period.

Robinson Joseph, Rahul Sharma, Muhamamd Imran Sarwar et al.

Accounting practices are based on their underlying accounting principles, and currently, the Double-Entry Accounting (DEA) is used in both manual and computer-based Accounting Information Systems (AIS). DEA has been used for centuries according to the rules that were set when it was invented. At this stage, there is no further room to expand its functionality, but a logical expansion of DEA is possible. This new dimension is called Triple-Entry bookkeeping in which a third accounting entry is passed in a shared ledger that is distributed in nature and publicly visible. Similarly, Blockchain is a form of shared ledger distributed on a peer-to-peer network, and all transactions in the ledger are available to view. Blockchain emerged in 2008 as an underlying record-keeping and data storage technology for Bitcoin. It is believed that TEA is the idea behind the Blockchain. In this research study, we review the evolution of TEA and Blockchain from the existing academic literature, and the findings of the study will deepen the researchers' understanding of these two concepts and help them identify new opportunities.

I. Tomasevic, Sandra Đurović, Nikola Abramović et al.

This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in the case of Montenegro, where, based on our sample, 75.4% of companies enter outsourcing arrangements with bookkeeping agencies or with external accountants. With an adaptation of International Accounting Standards (IAS) and legal requirements for submission of standardised year-end reports, there is evident growth of bookkeeping and financial service providers on the market and an evident trend of companies entering accounting service outsourcing with those agencies. A survey was developed to investigate 12 variables that, according to the TCE model, influence outsourcing decisions. The selection of variables was based on previous research in the field using the TCE or Resource-Based View model (the most common models used for this analysis). In contrast, new variables were introduced that measure the effects of the introduction of IAS through legal reporting obligations in Montenegro. By developing the model this way, it became possible to predict 47% of the variance of the dependent variable and to identify the main factors (other than price) that influence the decision of managers to outsource accounting services.