Hasil untuk "Accounting. Bookkeeping"

Joel Z. Leibo, Alexander Sasha Vezhnevets, Manfred Diaz et al.

We propose a society-first theory of normative appropriateness where individuals, modeled as pre-trained actors with cognitive architectures analogous to Large Language Models (LLMs), generate behavior via predictive pattern completion. Our theory posits that individuals act by completing distributed symbolic patterns based on context, answering questions such as "What does a person such as I do in a situation such as this?". This sense-making mechanism provides a parsimonious account of the key features of human norms: their context-dependence, arbitrariness, automaticity, dynamism, and their support from social sanctioning. It challenges rational-choice theories of social norms by accounting for their key features without needing to exogenously posit scalar rewards or preference relations. By distinguishing between explicit norms, which we associate with in-context adaptation, and implicit norms, which we associate with long-term memory, the theory reconceptualizes several foundational ideas in cognitive science. In particular, it gives an alternative account to the data traditionally seen as supporting dual-process models, and it flips the role of rationality, allowing us to construe it as adherence to culturally-contingent justification standards.

Simon Halvdansson, Lucas Ferreira Bernardino, Brage Rugstad Knudsen

Decarbonization of isolated or off-grid energy systems through phase-in of large shares of intermittent solar or wind generation requires co-installation of energy storage or continued use of existing fossil dispatchable power sources to balance supply and demand. The effective CO2 emission reduction depends on the relative capacity of the energy storage and renewable sources, the stochasticity of the renewable generation, and the optimal control or dispatch of the isolated energy system. While the operations of the energy storage and dispatchable sources may impact the optimal sizing of the system, it is challenging to account for the effect of finite horizon, optimal control at the stage of system sizing. Here, we present a flexible and computationally efficient sizing framework for energy storage and renewable capacity in isolated energy systems, accounting for uncertainty in the renewable generation and the optimal feedback control. To this end, we implement an imitation learning approach to stochastic neural model predictive control (MPC) which allows us to relate the battery storage and wind peak capacities to the emissions reduction and investment costs while accounting for finite horizon, optimal control. Through this approach, decision makers can evaluate the effective emission reduction and costs of different storage and wind capacities at any price point while accounting for uncertainty in the renewable generation with limited foresight. We evaluate the proposed sizing framework on a case study of an offshore energy system with a gas turbine, a wind farm and a battery energy storage system (BESS). In this case, we find a nonlinear, nontrivial relationship between the investment costs and reduction in gas usage relative to the wind and BESS capacities, emphasizing the complexity and importance of accounting for optimal control in the design of isolated energy systems.

Maurício Vasconcellos Leão Lyrio, Rogério João Lunkes, Miklos Vasarhelyi

This study aimed to explore the use of emerging and data technologies (Rotolo et al., 2015) in the public sector, investigating their applications, challenges, and benefits through the analytical perspectives proposed by Criado et al. (2024). To amplify the analytical capacity, minimize data processing time and analyze relevant studies on the topic in high-impact journals, the study adopts a systematic literature review process, inspired by H. Gu's et al. (2024) co-piloted artificial intelligence (AI) in audit studies and informed by prior literature review methods (Lyrio et al., 2018; Page et al., 2021; Ruijer et al., 2023; Straub et al., 2023). Based on Criado’s et al. (2024) perspectives, the results showed that, at a macro level, AI and big data stand out in the formulation of public policies. At a meso level, use cases demonstrated the potential of these technologies to optimize processes and improve organizational efficiency. At a micro level, the studies highlighted the personalization of public services and improvements in interaction with citizens, although they also warned of risks such as digital exclusion and loss of trust in governments. The study concludes that research on the topic is still in an evolving phase and has prioritized ethical and regulatory issues to balance efficiency, innovation, and the democratic values of the public sector.

Matthias Pfister, Giovanni Apruzzese, Irdin Pekaric

Many cyberattacks succeed because they exploit flaws at the human level. To address this problem, organizations rely on security awareness programs, which aim to make employees more resilient against social engineering. While some works have suggested that such programs should account for contextual relevance, the common praxis in research is to adopt a "general" viewpoint. For instance, instead of focusing on department-specific issues, prior user studies sought to provide organization-wide conclusions. Such a protocol may lead to overlooking vulnerabilities that affect only specific subsets of an organization. In this paper, we tackle such an oversight. First, through a systematic literature review, we provide evidence that prior literature poorly accounted for department-specific needs. Then, we carry out a multi-company and mixed-methods study focusing on two pivotal departments: human resources (HR) and accounting. We explore three dimensions: threats faced by these departments; topics covered in the security-awareness campaigns delivered to these departments; and delivery methods that maximize the effectiveness of such campaigns. We begin by interviewing 16 employees of a multinational enterprise, and then use these results as a scaffold to design a structured survey through which we collect the responses of over 90 HR/accounting members of 9 organizations. We find that HR is targeted through job applications containing malware and executive impersonation, while accounting is exposed to invoice fraud, credential theft, and ransomware. Current training is often viewed as too generic, with employees preferring shorter, scenario-based formats like videos and simulations. These preferences contradict the common industry practice of annual sessions. Based on these insights, we propose recommendations for designing awareness programs tailored to departmental needs and workflows.

Andrew Lewis-Pye, Joachim Neu, Tim Roughgarden et al.

Safety and liveness are the two classical security properties of consensus protocols. Recent works have strengthened safety with accountability: should any safety violation occur, a sizable fraction of adversary nodes can be proven to be protocol violators. This paper studies to what extent analogous accountability guarantees are achievable for liveness. To reveal the full complexity of this question, we introduce an interpolation between the classical synchronous and partially-synchronous models that we call the $x$-partially-synchronous network model in which, intuitively, at most an $x$ fraction of the time steps in any sufficiently long interval are asynchronous (and, as with a partially-synchronous network, all time steps are synchronous following the passage of an unknown "global stablization time"). We prove a precise characterization of the parameter regime in which accountable liveness is achievable: if and only if $x < 1/2$ and $f < n/2$, where $n$ denotes the number of nodes and $f$ the number of nodes controlled by an adversary. We further refine the problem statement and our analysis by parameterizing by the number of violating nodes identified following a liveness violation, and provide evidence that the guarantees achieved by our protocol are near-optimal (as a function of $x$ and $f$). Our results provide rigorous foundations for liveness-accountability heuristics such as the "inactivity leaks" employed in Ethereum.

Prachi Bagave, Marcus Westberg, Marijn Janssen et al.

AI is transforming the healthcare domain and is increasingly helping practitioners to make health-related decisions. Therefore, accountability becomes a crucial concern for critical AI-driven decisions. Although regulatory bodies, such as the EU commission, provide guidelines, they are highlevel and focus on the ''what'' that should be done and less on the ''how'', creating a knowledge gap for actors. Through an extensive analysis, we found that the term accountability is perceived and dealt with in many different ways, depending on the actor's expertise and domain of work. With increasing concerns about AI accountability issues and the ambiguity around this term, this paper bridges the gap between the ''what'' and ''how'' of AI accountability, specifically for AI systems in healthcare. We do this by analysing the concept of accountability, formulating an accountability framework, and providing a three-tier structure for handling various accountability mechanisms. Our accountability framework positions the regulations of healthcare AI systems and the mechanisms adopted by the actors under a consistent accountability regime. Moreover, the three-tier structure guides the actors of the healthcare AI system to categorise the mechanisms based on their conduct. Through our framework, we advocate that decision-making in healthcare AI holds shared dependencies, where accountability should be dealt with jointly and should foster collaborations. We highlight the role of explainability in instigating communication and information sharing between the actors to further facilitate the collaborative process.

Putri Nurmala, Akhmad Sigit Adiwibowo

This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from  2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the  International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives.

D. Shang, Q. Chen, X. Guo et al.

Massive open online courses (MOOC) have become important in the learning journey of college students and have been extensively implemented in higher education. However, there are few studies that investigated the willingness to continue using Massive open online courses (MOOC) in the field of business in higher education. Therefore, this paper proposes a comprehensive theoretical research framework based on the Theory of Planned Behavior (TPB). In the field of business, a representative accounting course is taken as an example. We adopt the questionnaire survey method and use the partial least squares structural equation model to analyze the collected feedback data from college students and test the hypotheses. This paper focuses on the potential influencing factors and mechanisms of the willingness to continuously use Massive open online courses (MOOC) in accounting. The results show that interface convenience (IC) and interface design aesthetics (IDA) have positive effects on user attitude (ATT). User attitude (ATT), perceived behavioral control (PBC), and subjective norms (SN) have positive effects on the continuance learning intention. In addition, academic self-efficacy (EF) not only significantly affects continuance learning intention (CI) but also moderates the relationship between the Theory of Planned Behavior (user attitude, perceived behavior control, subjective norms) and the continuance learning intention of accounting MOOC. Therefore, the Theory of Planned Behavior(TPB) is extended in social science accounting Massive open online courses environment. Based on these findings, this paper provides several theoretical and practical implications for researchers and practitioners of MOOC, accounting, and the design of learning systems in higher education contexts.

Huifeng Jiao, Nathapon Udomlertsakul, Anukul Tamprasirt

Blockchain market value peaked at $3 trillion, fell to $1 trillion, then recovered to $1.5 trillion and is rising again. Blockchain accounts secure most on-chain assets in this huge market (Web-12). This paper initiates a universal blockchain account model from a comprehensive review of blockchain account development, encompassing both academic and industry perspectives. This paper uses a model analysis method to analysis the account progress and create high level new account model. And it uses systematic literature review method to search, filter, analysis and evaluate the papers about account models and analyzes related technology trade-offs. Searching with key words: blockchain, account, private key and security in WOS, Scopus and Bitcoin and Ethereum community repositories, this research provides in-depth insights into the design and evaluation of account models, from traditional bank accounts to Bitcoin, EVM-adaptable, and abstraction accounts. Through data-driven comparisons of account models (security, cost, adoption), this study also explores future directions and provides an overview of cross-model account theory, guiding further blockchain research. This paper leaves deeper dives into model change drivers, application technology advancements.

Wentao Wang, Guoping Li, Andreas Kontoleon et al.

To achieve sustainable development, there is widespread of the need to protect natural resource and improve government oversight in achieving China's economic security and ecological civilization. Compilation of natural resources balance sheet (NRBS) and enhancement of resources management are becoming an important topic in China. How to compile NRBS to affix the responsibility for government and officials for inadequate supervision is still not resolved satisfactorily. This paper proposes the NRBS to enable governments to identify the importance of natural resource restoration and to hold leading cadres accountable for a lack of adequate supervision. The NRBS consist of three accounts: natural resource assets, natural resource liabilities, and net worth. Important components of the NRBS for the liabilities account with a property rights regime are developed to measure and assign responsibility. The compilation of an NRBS is applied to the Chinese province of Shaanxi as an illustration to demonstrate that the accounting framework and the compilation steps are tractable using financial methods and available data. The accounting results of natural resource assets and liabilities unveil the threat to resource management and the policy implications to government and officials. Finally, the advantages and limitations of NRBS are discussed.

М. В. Мельник

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Bernabe Aldeguer Cerdá

Recensión con breve descripción de los contenidos desarrollados en la obra “Políticas públicas de transparencia en las democracias del sur de Europa”, dirigida por Gema Pastor Albaladejo y publicada, en 2021, por la editorial Tirant lo Blanch (PSI, Q1). La obra supone una aportación significativa a la generación de conocimiento actualizado sobre la materia, con el valor añadido de su orientación práctica derivada de la propuesta de evaluación contenida y la vocación de contribuir a las metodologías más recientes que avanzan en distinguir la importancia de la transparencia en el fortalecimiento institucional de la democracia.

Ertem Nusret Tas, John Adler, Mustafa Al-Bassam et al.

Accountability, the ability to provably identify protocol violators, gained prominence as the main economic argument for the security of proof-of-stake (PoS) protocols. Rollups, the most popular scaling solution for blockchains, typically use PoS protocols as their parent chain. We define accountability for rollups, and present an attack that shows the absence of accountability on existing designs. We provide an accountable rollup design and prove its security, both for the traditional `enshrined' rollups and for sovereign rollups, an emergent alternative built on lazy blockchains, tasked only with ordering and availability of the rollup data.

Dewi Septiningsih, Saiful Anwar

Penelitian ini bertujuan untuk menganalisis persepsi pegawai di instansi pemerintahan mengenai pengaruh keefektifan pengendalian internal, kesesuaian kompensasi, asimetri informasi, dan moralitas individu terhadap fraud dengan perilaku tidak etis sebagai variabel intervening di Pemerintah Daerah Boyolali. Populasi penelitian ini terdiri dari 1.862 pegawai dan sampel penelitian sejumlah 101 pegawai instansi pemerintah dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan pengaruh keefektifan pengendalian internal dan kesesuaian kompensasi tidak berpengaruh terhadap fraud. Asimetri informasi dan moralitas individu berpengaruh negatif signifikan terhadap fraud. Sedangkan perilaku tidak etis berpengaruh positif signifikan terhadap fraud. Kemudian keefektifan pengendalian internal dan moralitas individu tidak berpengaruh signifikan terhadap perilaku tidak etis. Selanjutnya kesesuaian kompensasi dan asimetri informasi berpengaruh positif signifikan terhadap perilaku tidak etis. Hasil dari path analysis menunjukkan bahwa variabel perilaku tidak etis dapat memediasi pengaruh variabel kesesuaian kompensasi dan asimetri informasi terhadap fraud. Namun, tidak dapat memediasi pengaruh variabel keefektifan pengendalian internal dan moralitas individu terhadap fraud. Penelitian ini dapat dijadikan oleh manajemen sektor publik untuk menetapkan strategi pencegahan fraud pada pemerintah.

Renata Souza da Costa, José Elias Feres de Almeida, Marcelo Alvaro da Silva Macedo

Este estudo investiga a influência da divulgação de guidance na relevância da informação contábil de empresas listadas na B3. Para medir a relevância informacional dos números contábeis divulgados, foram utilizadas as métricas de coeficiente de resposta ao lucro e de value relevance (VR). Na amostra de 170 companhias não financeiras listadas na B3, entre 2010 a 2016, cerca de 30% delas divulgaram o guidance em seus Formulários de Referência. Os resultados indicam que o guidance, apesar de ser significativo para explicar o retorno corrente anual, não possui relação com o coeficiente de resposta ao lucro. A análise de VR mostra que o guidance aumenta a relevância do patrimônio líquido. Os resultados contribuem para mostrar a investidores, analistas e acionistas a importância das informações financeiras prospectivas divulgadas no guidance para a avaliação das companhias, entre outras tomadas de decisão. Este estudo amplia as evidências anteriores sobre a divulgação do guidance no mercado de capitais.

My Tran Ngo, Thi Bach Yen Tran, Kim Loi Ho

The sustainable development of national and international markets highlights the link between the emissions of greenhouse gases and climate change, a problem that cannot be overlooked during the development of financial audit as a profession, implicitly by the financial auditor’s spectrum of activities. Knowing the role of the financial auditor in providing reasonable or limited assurance on environmental issues, by developing an understanding of the circumstances and specificity of such financial audit engagement opens up a research niche that seeks to answer several questions such as: how the impact of greenhouse gas emissions on the environment can be credibly measured/evaluated? Is it necessary in the assurance engagement for the financial auditors to use the activity of other practitioners/experts? How useful is the result of such an assurance service, within the national and European context? The authors consider that the answers highlight the role of the assurance services in affirming the credibility of the statements regarding greenhouse gases emission. The study addresses issues concerning the assurance engagement on non-financial statements regarding greenhouse gases in the specific situation in Romania, evaluating the perception of the respondents – financial auditors and representatives from the academic environment – on the opportunity of developing the financial audit services market, as well as identifying the need for development and improvement of the legislative framework in connection with the involvement of financial auditors in such assurance engagements.

Ashwin K Seshadri

Cumulative emissions accounting for carbon-dioxide (CO2) is founded on recognition that global warming in Earth System Models (ESMs) is roughly proportional to cumulative CO2 emissions, regardless of emissions pathway. However, cumulative emissions accounting only requires the graph between global warming and cumulative emissions to be approximately independent of emissions pathway ("path-independence"), regardless of functional relationship between these variables. The concept and mathematics of path-independence are considered for an energy-balance climate model (EBM), giving rise to a closed-form expression of global warming, together with analysis of the atmospheric cycle following emissions. Path-independence depends on the ratio between the period of the emissions cycle and the atmospheric lifetime, being a valid approximation if the emissions cycle has period comparable to or shorter than the atmospheric lifetime. This makes cumulative emissions accounting potentially relevant beyond CO2, to other greenhouse gases (GHGs) with lifetimes of several decades whose emissions have recently begun.

Shadi Hassanzadeh, Bita Mashayekhi

Objective: Earning is a critical predictor of the health of the bank. The managementof earningsby banks has always been a matter for the attention of banking supervisors, auditors, and standards setters since it can have a positive effect on the stability of financial system and have a negative effect on the transparency of financial reporting. Given the importance of earnings management among the accounting literature, and shortage of quantitative and qualitative research in thefield ofIranian banking industry, as well as the qualitative research in earnings management area, this research aims to explore the concepts of reasons and circumstance the earnings management phenomenon in this industry from the perspective of its players. Methods: The methodology of this research is a grounded theory approach usingin-depthinterviews for data gathering. For this purpose, seventeen banking experts, including independent and internal auditors, senior executives, academics, and capital market analysts and observers were interviewed. The analysis of the interviews was done completely with Atlas.ti Data Analytical Software Analysis and, three-stage open, axial and selective coding was employed. Results: A conceptual model was developed based on the Straussand Corbin paradigm, derived from the analysis of contextual data and the extraction of 213 open codes and their abstraction into 38 subcategories and 21 main categories. Conclusion: Our analyses show that "achieving target profit" is a core category, and the most important action strategy of bank’s earnings management is “to manipulate  the Loan Loss Provisions (LLP)” and ultimately bank earnings management consequences are "distortion of financial reporting” and "aristocracy money banks". Our conceptualmodel presentedisbased on the social structure and the interaction process of actors in the banking industry. The resultsofthisstudy can have a significant contribution to the improvement of banks' earnings management literature and its extension to other industries.