Hasil untuk "Accounting. Bookkeeping"

آیدین ابوطالبی, کامبیز پیکارجو, ابراهیم رضایی et al.

رمزارزها، به‌ویژه بیت‌کوین، به‌عنوان دارایی‌های دیجیتال مبتنی بر فناوری بلاکچین، به دلیل ویژگی‌هایی همچون غیرمتمرکز بودن، شفافیت تراکنش‌ها و سرعت انتقال، توجه روزافزون سرمایه‌گذاران و پژوهشگران مالی را به خود جلب کرده‌اند. با این حال، این بازار ذاتاً با نوسانات شدید همراه است و تحت‌تأثیر عوامل اقتصادی، سیاسی و فناوری قرار دارد. این موضوع در شرایط بحران اقتصادی ایران، ناشی از تحریم‌های بین‌المللی، نوسانات نرخ ارز و تورم بالا، اهمیت توسعه مدل‌های پیش‌بینی دقیق‌تر را دوچندان می‌سازد. هدف این پژوهش امکان سنجی و ارزیابی عملکرد الگوریتم‌های فراابتکاری در بهینه‌سازی شبکه‌های عصبی مصنوعی جهت پیش‌بینی روند قیمتی بیت‌کوین است. در این راستا، الگوریتم ترکیبی شاهین آتشین- ساخت اهرام جیزه (FHO–GPC) با الگوریتم بهینه‌ساز گاومیش مشکی (MO) مورد استفاده قرار گرفت و داده ها به دو بخش آموزش (۸۰ ) و آزمون (۲۰ ) تقسیم شدند. پارامترهای شبکه عصبی پرسپترون چندلایه (MLP) توسط این الگوریتم‌ها بهینه‌سازی شدند؛ به‌گونه‌ای که FHO جستجوی سراسری را انجام داده و GPC بهینه‌سازی موضعی را بر عهده داشت. یافته‌ها نشان داد که الگوریتم MO با کاهش معنادار شاخص‌های خطا (RMSE) و (MAE) و افزایش ضریب تعیین (R²)، عملکرد دقیق‌تری نسبت به مدل ترکیبی ارائه کرده است. این برتری به‌ویژه در شرایط پرنوسان و بحرانی اقتصاد ایران برجسته‌تر بود. نتایج این پژوهش بیانگر آن است که الگوریتم MO می‌تواند به‌عنوان رویکردی کارآمد برای بهبود دقت پیش‌بینی و کاهش ریسک سرمایه‌گذاری در بازارهای مالی نوظهور و پرریسک مورد استفاده قرار گیرد.

Leopoldo Abad Alcalá

La transparencia y la rendición de cuentas, consustanciales al Estado democrático, adquieren una nueva dimensión con la generalización del uso de la Inteligencia Artificial, especialmente por las denominadas VLOP (Very Large Online Platforms). El presenta trabajo aborda como la gestión de los contenidos realizadas por estas plataformas puede incidir en la configuración del espacio público, modificando gran parte de las instituciones políticas esenciales del Estado democrático. En este sentido, realizamos un aproximación conceptual, normativa y jurisprudencial a la transparencia algorítmica, con diversas propuestas que parten de su consideración como una nueva forma de acceso a la información en el contexto de la IA. La transparencia algorítmica es aplicable a los poderes públicos (como vemos en la reciente sentencia Bosco aquí analizada) pero también a las VLOP, actuando como instrumento de salvaguarda del Estado democrático en el nuevo ecosistema digital.

Yasaman Khosravi, Nemat Rostami Mazouei, Hossein Badiei et al.

With the expansion of technology and artificial intelligence, professions such as auditing have undergone significant transformations. In today’s business environment, audit quality is recognized as a key factor in providing assurance to stakeholders. Artificial intelligence plays an effective role in enhancing this quality by increasing accuracy, speed, and improving data analysis. In Iran, the effective use of AI in auditing requires a proper understanding of the professional environment and the individual characteristics of auditors.The aim of this study is to propose a model for improving audit quality based on artificial intelligence and the personal attributes of auditors. This research is applied in nature, employs a descriptive-correlational method, uses quantitative data, and is conducted cross-sectionally. The statistical population includes auditors who are members of the Iranian Association of Certified Public Accountants. Data were collected through a questionnaire and analyzed using SPSS and Smart PLS software. Findings show that factors such as AI awareness and acceptance, digital skills, flexibility, creativity, and technological infrastructure significantly influence audit quality. These insights can pave the way for enhancing the quality of audit reports in Iran.

Thallyson Bruno Ferreira de Sousa, Daniel Arruda Coronel

Os sistemas agroflorestais (SAFs) representam uma alternativa sustentável ao integrar a produção de alimentos à restauração ambiental de forma equilibrada. Diferentemente das práticas agrícolas convencionais, os SAFs são implantados em ecossistemas mais estáveis, o que os torna mais resilientes. Este estudo investigou como esses sistemas contribuem para a recuperação do solo, aprimoram a capacidade de retenção hídrica, reduzem a erosão e promovem maior biodiversidade. Esses fatores posicionam os SAFs como respostas eficazes aos desafios das mudanças climáticas e da degradação ambiental. Além disso, os SAFs atuam como sumidouros de carbono, mitigando as emissões de gases de efeito estufa. Sua abordagem integrada harmoniza a produção agrícola com a preservação dos recursos naturais, beneficiando tanto o meio ambiente quanto as comunidades locais. Dessa maneira, ao diversificar as fontes de renda, os SAFs fortalecem a segurança alimentar e aumentam a resiliência das comunidades rurais frente às adversidades climáticas, consolidando-se como uma solução sustentável de longo prazo.

Ike Yuni Hartanti, Dwi Irawan, Ahmad Juanda

This study examines the relationship between intellectual capital, core competencies, and competitive advantage within higher education institutions in Indonesia. These institutions are pivotal in adapting to globalization and enhancing educational competitiveness. Despite existing research, there remains a gap in understanding how these elements interact dynamically within the Indonesian context, particularly how intellectual capital directly and indirectly influences competitive advantage through core competencies. Our population includes all universities listed in the 2023 Webometrics world university rankings, focusing on lecturers involved in planning and administrative tasks. A simple random sampling method was employed to select the sample. Data were collected using self-administered questionnaires and analyzed through Structural Equation Modeling (SEM) via Partial Least Square (PLS) 3.0 software. The findings reveal that intellectual capital significantly influences competitive advantage, mediated by core competencies unique to Indonesian higher education. This research offers insights for stakeholders, including education managers, policymakers, and academics, to develop strategies that enhance competitive positioning by optimizing intellectual capital and evolving core competencies aligned with industry needs and societal demands in the digital era. This study fills the identified research gap by providing empirical evidence and strategic insights into the interplay of these critical factors.

Silvio Paula Ribeiro, Sirlei Tonello Tisott, Ronaldo Pereira Ozuna

Objetivo(s): As habilidades e o conhecimento do profissional contábil são aspectos determinantes à consolidação de sua carreira, visto que a profissão tem mudado gradativamente com a adoção de padrões internacionais de contabilidade e por meio da dinâmica do mercado. Com isso, objetiva-se identificar as habilidades e os conhecimentos que os alunos de Ensino Médio julgam necessários para a atuação do contador no mercado de trabalho. Método(s): O estudo se caracteriza como descritivo, com abordagem quantitativa do problema. Para a coleta dos dados, foi solicitado aos discentes do Ensino Médio do município de Três Lagoas, estado de Mato Grosso do Sul, por meio de aplicação de questionário estruturado, a mensuração das habilidades e conhecimentos do contador, necessárias para o exercício da profissão. Os dados foram organizados em planilhas do Excel, se valendo do software Statistical Packages for the Social Sciences (SPSS) para a análise descritiva e fatorial. Resultados: Como resultado temos que o conjunto de variáveis apresentadas na pesquisa explicam 60,91% das habilidades e conhecimentos que os respondentes julgam necessários à atuação do contador. Contribuições: Como contribuições, ao reunir o conjunto de fatores, identificá-los e classificá-los sob a ótica dos estudantes, identifica-se como estes alunos têm compreendido a profissão contábil.

Juan Ignacio Ibañez, Chris N Bayer, Paolo Tasca et al.

During the last half century, the concept of shared ledger systems that offer a single source of truth has challenged traditional bookkeeping, leading to innovations such as the resource-event-agent (REA) accounting framework, triple-entry accounting (TEA), and blockchain. Despite these advancements, the historical development of shared ledger systems remains under-researched and unclear, with the influence of REA on TEA particularly overlooked. This study aims to fill this gap by conducting a genealogical analysis of shared ledger systems, with a focus on tracing the development of TEA and its historical byproduct of the REA framework designed by McCarthy. Through a comprehensive literature review and interviews with pioneers in REA, TEA, and blockchain, we uncover the missing link between REA and TEA. Our findings suggest that the current explosion of shared ledger systems results from the convergence of three parallel research streams, occasionally interacting with each other. We correct common misconceptions, acknowledge the influence of key individuals, and map out the overlapping paths of REA, TEA, and blockchain. By elucidating the historical evolution of shared ledger systems, this study contributes to the academic debate and fosters further discourse among researchers in REA, TEA, and blockchain, thereby enhancing the potential applications within these fields.

Angela Orlandi

This study considers developments that led to the introduction and diffusion of double-entry bookkeeping in Tuscany in the late-thirteenth and fourteenth centuries. We examine the evolution of the four basic account books (debtors and creditors, cash, merchandise and moveable property), which, together with the capital account, established the basis of the accounting method. We reconstruct the social context of Tuscany to highlight how specific cultural factors, such as risk appetite and entrepreneurial spirit, fostered the creation of companies attentive to organisational modes of work and the valorisation of human capital. These elements, combined with an innate pragmatism of economic operators, produced innovation in the field of accounting as well. Accountants and firm managers were able to establish the double-entry bookkeeping method, which was not the result of abstract rules but rather of gradual evolution. Accounting systems can thus be considered as reflections of the society and the organisations in which they developed and spread.

Alessio Faccia, N. Moşteanu

Lulu Lugina Kurniawan

This study aims to determine the effect of Financial Performance on Green banking Disclosures, with a control mechanism as a moderating variable. The control mechanisms used in this study are the Board of Commissioners, the Audit Committee and Public Ownership. The method used is content analysis of 21 items of Green Banking Disclosure based on the Green Banking Disclosure Index (GBDI) developed by Bose at al. (2018). Model Moderating Regression Analysis (MRA) using SPSS software. The population in this study were all banks listed on the IDX during 2017-2019 and reported Green Banking Disclosures respectively.  The results showed that financial performance directly had a positive effect on Green Banking Disclosure. Of the three elements of the control mechanism, only Public Ownership variables moderate the positive effect of Financial Performance on Green banking Disclosures. Meanwhile, the Board of Commissioners and the Audit Committee failed to moderate the effect of financial performance on Green Banking Disclosures. However, together these three control mechanism variables significantly moderate the positive influence of financial performance on Green Banking Disclosures in banking companies listed on the IDX during the study period.

Barbara Tokarz, Delcio Pereira, Alexandre Borges Fagundes et al.

O objetivo deste trabalho é descrever o processo de reestruturação da metodologia 5S aplicada em uma indústria do ramo moveleiro. O trabalho tem caráter descritivo, e foi desenvolvido em três fases: i. levantamento do problema; ii. reestruturação de processo; iii. treinamento das equipes. O processo de avaliação do 5S foi reestruturado, e diversos treinamentos foram realizados com as equipes da empresa, implicando em uma melhoria nos resultados de auditorias de 5S na organização. O trabalho constatou a importância do comprometimento de todos os colaboradores, do alinhamento de liderança e alta gerência da organização, e a aplicação de um método de avaliação claro e transparente para o sucesso da metodologia 5S. As etapas apresentadas no trabalho, bem como o método de avaliação e o comitê de 5S propostos podem ser aplicados em outras organizações, destacando o valor do trabalho.

Revista Española de la Transparencia RET

Noticias de libros

Alisdair Dobie, D. Oldroyd

Certicate of Applied Science Degree Description The Bookkeeping program will prepare students for entry level accounting-related positions that are used by a variety of businesses. The Bookkeeping program is designed to provide students with the knowledge and skills necessary for employment in an accounting profession. Using the language of business, bookkeepers assemble and analyze, process, and communicate essential information about financial operations. Upon completion of the Bookkeeping degree, students will be prepared to work in public, private, or governmental agencies as accounting clerks, accounting technicians, bookkeepers, accounting support personnel, or payroll assistants.

Valerio Antonelli, Michele Bigoni, Raffaele D’Alessio et al.

Biographical research has attracted a significant level of interest from the accounting history community. Nevertheless, most of these studies are focused on documenting the life and work of renowned accounting scholars and practitioners. This study seeks to investigate the work of an author who is yet to attract the attention of the international community, Tommaso Zerbi, in close connection with the social and academic context in which this work was developed. The study emphasises the political and militant role that accounting history may play in academic communities by showing how accounting history research is not necessarily a value-free endeavour in the generation of new knowledge but can be enlisted in ensuring the success of a specific understanding of accounting systems in the context of academic struggles. Although mainly aiming at contributing to a national debate, the originality and value of Zerbi’s work ended up offering a significant contribution to the international debate on the origin of double-entry bookkeeping.

A.S. Kzykeyeva, S.T. Mirzhakypova

Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company. In this regard, the task of finding additional factors that have a significant impact on the audit risk evaluation comes to the fore. One of the factors that influence on audit risk evaluation and risk management is the tone of financial reports. Based on the use of content analysis, regression analysis, this article checks whether the linguistic tone used for corporate annual reports is related to the level of audit risk. The model is based on previous studies factors determining audit risk, with the inclu-sion of new variable characterizing an optimistic or negative report tone. We find that annual reports with positive tone are associated with a lower audit risk, suggesting that the tone of the annual report may be considered as a factor to assess audit risk. In general, the data obtained indicate that auditors can improve their methods of assessing audit risks by systematically taking into account the linguistic qualitative characteristics of financial statement disclosures.

A. Sangster

The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice. I do so by adopting a new accounting history perspective to investigate the circumstances surrounding the emergence of double entry in early 13th century Italy. Contrary to previous findings, this paper concludes that the most likely form of enterprise where bookkeeping of this form emerged is a bank, most likely in Florence. Accountability of the local bankers in Florence to the Bankers Guild provided a unique external impetus to generate a new form of bookkeeping. This new bookkeeping format provided a clear and unambiguous picture of the accounts of all debtors and creditors, along with the means to check that the entries between them were complete and accurate.

Daniel José Cardoso da Silva, Ricardo Suave

Como forma de assegurar a continuidade, as empresas buscam otimizar suas fontes de financiamento que lhes garantam funding para a operacionalização dos seus negócios. A imagem frente ao mercado é um ativo que precisa ser devidamente comunicado para a efetividade das suas estratégias. Os financiadores/investidores, por sua vez, buscam informações que lhes auxiliem na tomada de decisão de investimentos. De maneira cada vez mais frequente, guias reputacionais se apresentam como supostos subsídios para o mercado. Na presente pesquisa, objetivou-se verificar se a presença ou não nesses referidos guias, especialmente em guias sobre a qualidade do ambiente de trabalho proporcionada aos trabalhadores, interfere na decisão de investidores. A estratégia de pesquisa se baseou no uso de um experimento com abordagem between-subjects, em que houve a manipulação de um fator independente em dois níveis, nomeadamente, a presença ou não em guias reputacionais. A pesquisa foi aplicada com estudantes de graduação de universidades públicas, de maneira voluntária, e não houve qualquer espécie de incentivo para a participação. Para análise estatística, utilizou-se a Anacor como técnica exploratória e Regressão Logística Multinomial como técnica confirmatória. Os resultados evidenciaram que a presença em guias reputacionais não influencia decisões de investimento, o que sugere que investidores razoavelmente bem informados acerca de possíveis organizações a se investir não levam tal informação como fator decisivo para investir.

Marina Sidorova, Dmitry Nazarov, Maria Vakhrushina

Foucault studied the change in the governmental practices of European countries under the influence of Enlightenment. The transition from intuitive actions of power to the rational ways of governing developed the need for experts as a group of people with professional knowledge. Our article focuses on experts as the key element of this concept. The article argues that the symmetry between governmental needs and the experts’ qualifications is the crucial factor in the application of new accounting techniques. We investigate an attempt to introduce an accounting innovation in the royal estate during the reign of Russian Empress Catherine II. The failure of this innovation can be attributed to the lack of skilled experts in public sector accounting. The authors came to this conclusion through analysis of the archival sources, including the account books of the Moscow Palace Office, which has not been widely academically discussed from that point of view before.

Carolina Giraldo Ruiz, Estefany Sinisterra Rincón, Michelle Arteaga Londoño

Mediante una metodología de investigación con enfoque cualitativo e inductivo, se desarrollan las características que el grupo investigador logra explorar sobre las prácticas contables generalmente utilizadas por los tenderos en los microestablecimientos de la comuna cuatro de Medellín, con el objetivo de obtener y consolidar información concreta y empírica del mencionado sector, para transitar de la intuición a un conocimiento más certero y riguroso y ser base para posteriores desarrollos de un sector que tiene gran incidencia a nivel nacional. En pro de esto y para lograr un conocimiento contextual del objeto de estudio, se realiza una descripción del sector económico informal, además de otorgar varias definiciones de corte económico, legal y contable inherentes a la temática. Finalmente, se concluye que las tiendas de barrio de la comuna cuatro no implementan prácticas contables tan formales y rigurosas como las propuestas en las NIIF Simplificadas, sino, que por el contrario, por tradición, comodidad y facilidad, este sector realiza una serie de prácticas que aunque carecen de soporte técnico, resultan ser suficientes y estar alineadas a sus necesidades. Adicionalmente, se realiza un llamado a enaltecer el carácter social de la contaduría pública frente a las situaciones más cotidianas de la sociedad en las cuales se aplique el saber.

Márcia Figueredo D'Souza, Gerlando Augusto Sampaio Franco de Lima

Três traços de personalidades socialmente sombrios, mas não patológicos, compõem o chamado Dark Triad: Narcisismo, o Maquiavelismo e a Psicopatia. Analisamos a influência do Dark Triad sobre os interesses da carreira profissional pretendida por estudantes de graduação em Ciências Contábeis. Foi aplicado questionário em cursos de graduação em contabilidade de universidades brasileiras públicas e privadas. Os mais de 1400 estudantes que participaram têm preferência pela carreira de Auditoria e Contabilidade em organizações privadas. A satisfação profissional, seguida da remuneração são os interesses que mais impulsionam os estudantes na escolha de carreira. O Dark Triad para estes estudantes impulsiona interesses e objetivos associados a manipulação, superioridade, exibicionismo e poder.