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This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods on the quality of financial reports issued by Jordanian banks. In order to achieve this objective data was collected through the distribution of 45 questionnaires to the financial managers and chief accountants of ten commercial banks operating in Jordan. Only 40 questionnaires have been subjected to the process of statistical analysis in order to construct the model of the study, In addition to the use of descriptive statistical techniques of analysis of variance. The results showed that the level of use of the targeted management accounting methods represented in activity based costing, target costing, total quality management respectively within the subjected banks was acceptable. The study also found that there was a significant relationship between the degree of application of our targeted management accounting methods and the quality of financial reports issued by Jordanian banks. Therefore, the paper recommended that management of the subjected banks should improve their usage of advanced management accounting methods which is presently fair but not sufficient and involve accountants and financial managers in the decision making process.

本研究（中嶌）は，2021年度関西大学研究拠点形成支援経費・研究課題「SDGs社会を支援するサステナビリティ会計システムの開発」，および，科学研究費助成事業（学術研究助成基金助成金）基盤研究(c)（一般）課題番号21K01800「サーキュラーエコノミーに資する環境管理会計手法の開発研究」（2021年度-2024年度）として研究費を受け，その成果を公表するものである。

Inventory has a significant impact on the success of a company’s operational procedures. Each company can select a method of distribution that is appropriate for its needs, and in selecting a method of distribution, the company can learn (opportunity) about the method of distribution that will be used in the company. Opportunity measure is an action taken by management in determining the inventory method that maximizes satisfaction and is profitable for the company. As a result, selecting a reliable method of gaining access to information is critical, because failing to do so will have a negative impact on your financial situation. The goal of this research is to eliminate any negative effects on the variability of the business, the size of the company, and the level of risk associated with the selection of a business assurance method. Purposive sampling was used to choose the manufacturing firm that would serve as the sample for this investigation. This company is part of the consumer products industrial sector and is listed on the Indonesia Stock Exchange. There are 40 businesses that meet the criteria, with 36 businesses using the average method and 4 businesses using the FIFO method. Data collection the technique employing second-level data. The data analysis technique used is logistic regression analysis. The results of the hypothesis testing show that the variability of inventory is affected by the choice of a inventory accounting method, but the size of the company and the level of risk are not

Product value chains cause environmental and social impacts, of which many are currently unaccounted for in the price of products. Several methods exist to calculate the pressures of such impacts, as well as their monetization. In the context of life cycle assessment (LCA), expressing environmental and social impacts in monetary terms allows for aggregation and easier communication. Many methods for monetization exist, with fundamental differences in their underlying monetization approach, accuracy, availability and application. Scientific and private sector initiatives have introduced full cost accounting methods that also use different monetization approaches. We reflect on the differences between such existing methods. First, we review the foundations of monetization and introduce a new categorization to align terminologies. We summarize the connections between monetization and life-cycle assessment methods, since both categories of methods can be seen as the building blocks of existing full cost accounting methods. We then sketch the monetization landscape and its challenges. Next, we inventory current product-oriented full cost accounting methods and, through interviews with their developers, provide insights into their underlying monetization philosophy, data sources and quality, scoping, aggregation, and transparency. From this review, we propose four provisional ground rules for product-oriented full cost accounting methods in the discussion section, addressing theoretical framing, the time dimension, the integration of positive impacts and the methods’ transparency.

This study examined the relationship between Creative Accounting Methods and Corporate Failure in the Nigeria, specifically Aviation Industry. To carry out this study, Income smoothing, Accounting policy choice and Artificial transactions were used as proxies of creative accounting and Corporate failure as our endogenous variable, the motivation for this research was born out of observed incessant liquidation of air transport firms, some dead almost on arrival and public outcry against the poor management of the industry. the study design adopted was a blend of exploratory and explanatory survey. The study sourced its data from primary sources using structured questionnaire, and the data analysis was done using multiple regression analysis with the aid of SPSS version 25 to test the hypotheses formulated for this study. The results showed that creative accounting has a positive effect on corporate failure, specifically income smoothing and artificial transactions revealed the presence of creative accounting techniques in the industry. However, accounting policy choice showed a contrary result, though this did not invalidate the fact that there is the presence of creative accounting practices in the industry, given the cumulative coefficients of the proxies of independent variable. Based on the research findings, this study concluded that creative accounting techniques has significant effect on corporate failure. And recommended amongst others: the need to discourage the practices of creative accounting in the industry. Keywords: Creative, Accounting, Methods, Corporate, Failure

Current state of forest carbon budget accounting both in Russia and abroad is characterized by wide variety of methodological approaches and models. Therefore, final estimates have discrepancies. The results of comparative analysis of methods used to assess carbon sequestration in pine-birch forest stands are presented. The composition, growth and biological productivity of forest stands were analyzed as well as carbon stock was calculated for pine-birch forest stands in various age groups in the Central Forest-Steppe. The dynamics of biological productivity of modal forest stands with mixed composition is investigated. Significant differences were found in quantitative assessment of carbon deposited by forest stands obtained with three different methodologies. Discrepancies in carbon content estimations in forest stands with different age and composition obtained by different methods vary from 2.0 to 33.9%. The problem of reliable assessment of carbon sequestration by forest ecosystems of the Central Forest-Steppe requires regional approaches in development of assessment methods to provide precise results and minimize uncertainty of evaluations

Subject. This article explores the rules for accounting and evaluating work-in-progress (WIP) in the new Russian Federal Standard FSBU 5/2019 – Inventories, and compares it with IFRS (IAS) 2 – Inventories. Objectives. The article aims to identify the substantive characteristics of WIP accounting. Methods. For the study, we used the methods of comparison and generalization. Results. Based on a comparative analysis of the WIP accounting and valuation in FSBU 5/2019 and IAS 2, the article identifies their main similarities and differences. It offers options for WIP and finished product accounting and evaluation, taking into account FSBU 5/2019, and determines the prospects for further development of Russian rules for WIP accounting. Conclusions and Relevance. The article concludes that in the international and domestic practices of accounting and valuation of inventories, including work-in-progress and finished products, there are more similarities than differences. However, there are still enough issues that need further consideration and resolution. The results of the study can be applied both in accounting and in the practice of an economic entity in the context of sustainable business development.

Purpose: The aim of the research is to identify the negative aspects of creative accounting methods and procedures, which have an impact on the quality of the auditor's report, and to identify the role of the auditor in limiting these effects. Theoretical framework: The research was built on the hypothesis that negative aspects of creative accounting methods and procedures affect the quality of the auditor's report Design/methodology/approach: the researcher used the descriptive method in the theoretical aspect and analysis in the practical aspect. The research was conducted for a sample of data belonging to two banks, one of which is a government sector and the other is a joint stock company, to show the impact of the negative aspects of the creative accounting methods and procedures in the financial statements to shade the business result and the financial position and thus affect the quality of the auditor's report. If he did not exercise the necessary professional care when conducting the audit. Findings: the article task of which came out the negative side of the methods and procedures of creative accounting aimed at misleading the result of realization or financial position, or both affect much in the quality of the auditor’s report if those methods and procedures with professionalism and high accuracy and cannot determine the purpose of those methods of accounting to achieve management objectives Third party account. Research, Practical & Social implications: the need to work by the bodies and organizations sponsoring the accounting and oversight profession to update the accounting and control standards and rules in order to keep pace with the development at the present time and to fill the gaps in the face of the negative aspects of creative accounting methods and procedures. Originality/value: consider the necessity of spreading adequate awareness among users of financial reports about the seriousness of the negative aspects of creative accounting methods and procedures and confronting them through legislation and regulations regulating the accounting and oversight profession.

The paper analyses managerial accounting methods effect on pricing decision in a company group. The analysis is focused on management fee which is the main tool for the parent company to distribute their expenses. Managerial services are hard to measure because they do not involve tangible and physically measurable results, leaving space for manipulation for the purpose of tax evasion. Thus, understanding the way management fee is distributed between the units of a company group and knowing alternative distribution methods is very important. The aim of the paper is to find what is the optimal way to allocate managerial expenses and how this allocation makes an impact on company group’s unit profit. In order to reach this aim, research literature was analysed and the factors influencing accounting data, pricing strategies and the development of pricing practices both internally and between the group companies have been aggregated. Further, the literature analysis findings were compared and the schemes evaluating the following relations were prepared: process and structure map of accounting methods influencing factors; internal pricing decisions towards the final customer and internal pricing decisions towards company units or departments – transfer pricing. This analysis helped to determine the conditions needed for efficient management fee calculation and distribution between the units of a company group. It was found out that the management fee needs to ensure that the management services charged are compliant with governmental guidelines and the arm length’s transaction principle and to ensure that the managerial services expenses of the management company are distributed adequately and efficiently to the other related parties of the groups. In order to test if this goal is reached in company groups, a model was constituted. Model was tested on a company group consisting of twenty-four related companies. The research results showed that the constituted model was determined to be a beneficial tool for evaluating how company’s profit can be improved through management fee distribution and that the company group unit’s result after the management fee redistribution is affected both by the base on which it is being redistributed and by the ratio between the actual profit and the management fee amount distributed. To sum up, it is beneficial and even crucial to calculate the appropriate management fee and distribute it correctly and efficiently. It is proved that the management fee distribution can scientifically change the profitability of the company group’s unit, thus leading to the wrong decision making toward the unit’s performance and even future success., Darbe analizuojama vadybos apskaitos metodų įtaka vidinės kainodaros nustatymui įmonių grupėje. Daugiausia dėmesio skiriama valdymo mokesčiui, kuris yra pagrindinė patronuojančios įmonės priemonė paskirstyti savo išlaidas. Valdymo paslaugas sunku įvertinti, nes jos neapima apčiuopiamo ir fiziškai išmatuojamo rezultato. Dėl šios priežasties jos suteikia erdvės manipuliuoti ir gali būti naudojamos kaip mokesčių vengimo priemonė. Todėl labai svarbu suprasti kaip valdymo mokestis yra paskirstomas tarp įmonių grupės padalinių, ir žinoti alternatyvius paskirstymo metodus. Darbo tikslas yra išsiaiškinti optimalų būdą kaip paskirstyti valdymo išlaidas ir kaip šis paskirstymas daro įtaką įmonių grupės padalinio pelnui. Šiam tikslui pasiekti buvo išanalizuota mokslinė literatūra ir apibendrinti veiksniai, darantys įtaką valdymo apskaitos metodams, vidinės kainodaros strategijoms tiek įmonių viduje, tiek tarp grupės įmonių. Taip pat buvo palyginti literatūros analizės metu atrasti ryšiai ir sudarytos juos atvaizduojančios struktūrinės schemos, įvertinančios veiksnius darančius įtaką apskaitos metodams, vidaus kainodaros sprendimams galutiniam vartotojui ir vidiniams kainodaros sprendimams įmonės padaliniams. Ši analizė padėjo nustatyti sąlygas, reikalingas efektyviam valdymo mokesčio apskaičiavimui ir paskirstymui tarp įmonių grupės vienetų. Buvo nustatyta, kad valdymo mokestis turi užtikrinti, kad valdymo paslaugos atitiktų vyriausybės nurodymus ir ištiestos rankos principą, bei užtikrinti, kad valdymo įmonės valdymo paslaugų išlaidos būtų tinkamai ir efektyviai paskirstytos kitoms kontrolės ryšiais susijusioms grupės įmonėms. Norint patikrinti, ar šis tikslas yra įgyvendinamas įmonių grupėse, buvo sudarytas aštuonių žingsnių modelis. Modelis buvo pritaikytas tiriamoje įmonių grupėje, kurią sudaro dvidešimt keturios susijusios įmonės. Tyrimo rezultatai parodė, kad sudarytas modelis yra naudinga priemonė vertinant valdymo mokesčių paskirstymo įtaką įmonės pelnui. Taip pat buvo nustatyta kad įmonių grupės padalinio rezultatui po valdymo mokesčio perskirstymo įtakos turi ir bazė, pagal kurią jis perskirstomas, ir santykis tarp įmonės pelno ir paskirstyto valdymo mokesčio sumos. Apibendrinant galima teigti, kad apskaičiuoti tinkamą valdymo mokestį ir paskirstyti jį teisingai ir efektyviai yra naudinga ir netgi labai svarbu. Įrodyta, kad paskirstytas valdymo mokestis gali reikšmingai pakeisti įmonių grupės padalinio pelningumą, todėl tai gali lemti netinkamų sprendimų priėmimą dėl padalinio veiklos tęsimo ir jo sėkmės ateityje.

This study aims to investigate the role of forensic accounting methods in reducing creative accounting practices in Jordan as a developing country. The targeted population consisted of 357 respondents from auditing accounting working in auditing offices in Amman. A self-administrated questionnaire was used as an instrument for data collection and multiple-regression analysis was employed for data analysis. The study findings indicated that three factors could be extracted from forensic accounting methods; namely, investigation operations, procedures and evaluation processes. These factors (methods) showed to have a positive relationship with reducing creativity accounting practices from auditors’ perspective in Jordan. The most crucial forensic accounting method (factor) that proved to be highly associated with reducing creativity accounting practices was the “procedures” method

This paper explains the trade-offs between the relevance and faithful representation of accounting information analyzed in the contexts of the cash-basis, accrual-basis, and fair value accounting methods used to prepare financial statements for Generally Accepted Accounting Principles (GAAP) and tax reporting. Discussion of the role of the relevance and faithful representation of accounting information is generally separate from any discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods, and the different needs and priorities of the users of GAAP and tax reporting information. The study contributes to the literature by suggesting how the importance of relevance and faithful representation differs between GAAP reporting and tax reporting, and how the allowable accounting methods for GAAP and tax reporting align with the differing emphasis on relevance and faithful representation. We review the reporting requirements established by regulators in light of these trade-offs and discuss how the needs of external users of the reporting information shape the allowable accounting methods for GAAP and tax reporting. Key words: Relevance, faithful representation, cash-basis, accrual-basis, fair value, GAAP, tax reporting.

The city’s industrial transformation leads to a large amount of carbon emissions, which poses a thorny problem for the allocation of carbon responsibilities. This study established a multi-dimension long-term carbon emission analysis model to explore the characteristic of Beijing’s embodied carbon emissions, which could calculate the production-based, consumption-based and income-based carbon emissions. Then, structural decomposition analysis was adopted to quantify the contribution of socioeconomic factors in local and imported carbon emissions. In addition, emission linkage analysis was used for revealing the long-term evolutionary trajectories of sectors. The key discovery can be summarized as follows: 1) the fluctuation trend of production-side and income-side carbon emissions in Beijing is stable and decreased by 3.53% from 2002 to 2017, while consumption-side carbon emissions increased rapidly by 795.45%. 2) The energy, transportation and other services sectors from the supply, production and consumption perspectives. 3)Per capita consumption, production structure and consumption structure are the major contributors of carbon emissions. The study is expected to provide decision support for policymakers to reasonably formulate carbon mitigation policies and allocate carbon mitigation responsibilities from multiple perspectives, and promote the realization of the “carbon peak and carbon neutrality” strategy.

Ethical, social and environmental accounting is the practice of assessing and reporting organisations' performance on environmental, social and governance topics. There are ample methods that describe how to perform such sustainability assessments. This report presents a domain analysis of ethical, social and environmental accounting methods. Our analysis contains 21 methods. Each method is modelled as a process deliverable diagram. The diagrams have been validated by experts in the methods. The diagrams lay the foundation for further analysis and software development. In this report, we touch upon the ethical, social and environmental accounting method ontology that has been created based on the domain analysis.

The Kurdistan Region is currently witnessing many changes and fluctuations in various types of fields, both at the political, economic and social levels. As a result of the desire to restore balance at all levels, a trend has emerged towards sustainable development that aims to develop in light of the violent environmental changes surrounding the business environment. These economic fluctuations have been reflected On managerial accounting and the use of its modern methods in companies in light of this changing environment because of the risks that companies were exposed to and trying to withstand these changes. Accounting for sustainable development is the latest stage of accounting development as a source of information necessary to achieve sustainable development in various business companies. To explain the methods of modern management accounting and the importance of its role in achieving sustainable development accounting in industrial companies. Due to the difficulty of obtaining the necessary data that allows the application of the research in industrial companies, the researchers relied on the use of the questionnaire in a sample of cement companies operating in the Sulaymaniyah Governorate, ٨٠ questionnaires were distributed and ٧١ questionnaires were valid for analysis, which is equivalent to ٪٨٨ of the total distributed questionnaires. The questionnaire data was analyzed through the statistical program )SPPS.V٢٤(, and the research reached a set of results, the most important of which are )most of the study sample were in agreement that modern management accounting methods, the most important of which are the accounting of resource consumption, the theory of constraints, lean accounting and continuous improvement It has a major role in achieving sustainable development )meeting the needs of current generations without compromising the share of future generations(, and the research recommended the need to pay attention to modern management accounting methods in industrial companies in general and cement companies in particular, as it is one of the leading industrial companies in Sulaymaniyah Governorate.

The aim of this study is to identify the impact of creative accounting methods on financial reports and statements in commercial banks listed on Amman Stock Exchange. Thus, in order to achieve this goal, the study utilized the descriptive analytical approach for its suitability to the nature of the study, also, the questionnaire was used as an assessment tool for this study. Meanwhile, among the most important findings of the study is that earnings management operations include many means and methods aimed at achieving specific purposes serving the management. Additionally, that commercial banks have practiced earnings management and creative accounting operations to a large extent during the financial years covered by the study period. And that the banking management is not aware of the impacts resulting from the operations of practicing fraudulent accounting and earnings management on the financial reports and statements, which greatly affects the reliability of the financial statements, makes them misleading and loses their quality, objectivity and credibility, therefore, affects the decisions of those statements’ users. The study has recommended the need to activate the governmental supervisory role as well as the audit committees in banks to limit the banks' practice of earnings management and creative accounting for the purpose of achieving the best degree of accounting information's quality and to provide it with each of trust and suitability, as well as the need to increase the effectiveness of the professional organization of accounting and auditing profession in Jordan. Also, to take the necessary measures to develop and enhance the competencies of its members, especially those who undertake auditing operations of banks' accounts to reveal earnings management and creative accounting operations and then working on reduce them. Besides, the necessity to expedite the activation of the governance rules' implementation, provided that it includes imposing penalties on the management of banks that practice creative accounting operations for the purpose of giving the published financial statements for these banks in the financial market each of confidence and objectivity.

This study aims to determine changes in public sector accounting from cash basis to accrual basis and which one is better than the two bases. This study uses a qualitative method through literature study that combines a number of reliable data sources such as journals, books, articles, legislation, research results and those relevant to the problem being studied, where 12 of the 42 articles were selected and published between the 2013-2018 period. . The change in cash basis reform towards accruals consists of 3 phases, namely the pre-autonomy era, the transition era and the post-regional autonomy era. Of the two bases, the accrual basis is better because the accrual basis produces more transparent accounting reports for the sake of realizing good governance.

The study aims to study the role of management accounting methods in reducing the risks of strategic decisions in the business organization environment. For achieve the study goals the extrapolation method was used in the conceptual study and prepare the field aspect on the questionnaire list that directed to the items sampled which amount to 106 item sample and the statistical analysis is used in ascertain the veracity of the study assumptions. The study reached the following results: 1) There are enough statistical evidences ascertain the invalidity of the first subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to reduce the risks associated with strategic decisions. 2) There are enough statistical evidences ascertain the invalidity of the second subsidiary assumption, it means that there is an intangible relationship between the environment surrounding business organizations (internal or external environment) and effective decision-making in organizations. 3) There are enough statistical evidences ascertain the invalidity of the third subsidiary assumption, it means that there is an intangible relationship between the use of effective management accounting methods to increase efficiency in business organizations. The most important recommendations of the researcher include the following: 1) Attention to use management accounting methods when making strategic decisions. 2) Attention to the environmental factors surrounding the organizationbefore starting to make strategic decisions. 3) Attention to the strategic decision-making process because it leads to risks that threaten the organization.

Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation of reporting indicators in the IAs and goodwill in accordance with the requirements of the applicable law. Methods. The research methodology is based on the study of the state of the statutory regulation of accounting of intangible assets through a critical analysis of the content of normative documents. The identification of problematic issues was determined through a quick survey and questionnaire of the chief accountants of the companies’chief accountants. Methods of comparison and grouping were used at all stages of the study, and the results were summarized at the final stage. Results. It is stated that the it is necessary to consider all methods that contribute to the accounting development but not only the specific ones. A simulation method will allow to build accounting models to represent and use elements of the method of accounting in current accounting, educational and scientific processes, as well as well as to fulfil plans and set accounting estimates. The necessity of development of new methodological recommendations for documentary provision of primary accounting of intangible assets of all types with generalization and improvement of existing forms of primary documents is substantiated. It is substantiated that the inventory should take into account the characteristics and nature of certain types of intangible assets to determine the approach to verification. The necessity of choosing a prudent approach to the revaluation of intangible assets at fair value and the appropriateness of the cost model in many cases is disclosed. The necessity of elaboration of Methodological recommendations for the formation of the cost of intangible assets in the context of calculation items for enterprises of different types of economic activity, or more detailed disclosure of this issue in PAS 8, is revealed. Prospects. It is necessary to carry out research in the field of improvement of accounting methodology, including intangible assets through the prism of such elements of the method of accounting as accounts, double-entry, and balance sheet.

A Study of the Systems of Accounting Methods Followed in Hotel Industry

Выполнение строительно-монтажных работ связано со сложной системой нормативного регулирования затрат по сметной стоимости, служащих базовым показателем ценообразования и договорной политики подрядных организаций. Разработка методов, позволяющих применить единый подход к учету разнообразия условий выполнения работ по видам договоров, а также средств контроля за исполнением договорных обязательств, служит существенным фактором совершенствования финансового и налогового учета. Результаты проведенного исследования: предложена система субсчетов в составе действующих синтетических счетов по учету затрат на строительно-монтажные работы, а также по учету реализации отдельных этапов работ; обоснована целесообразность расширения функциональных обязанностей работников, осуществляющих внутренний аудит, от обычного финансового контроля до комплексного анализа учетных операций в сочетании с договорной политикой строительной организации; адаптировано использование нормативного метода для учета затрат подрядных организаций с целью повышения эффективности мониторинга отклонений от сметы при формировании финансового результата отчетного периода. Execution of construction and installation works is associated with a complex system of regulatory regulation of costs according to the estimated cost, which serves as a basic indicator of pricing and contractual policy of contractors. Development of methods to apply a unified approach to the diversity of conditions of work in contracts, as well as means of control over execution of contractual obligations is a significant factor in the improvement of financial and tax accounting. Results of the study: - a system of sub-accounts is proposed as part of existing synthetic accounts for accounting for construction and installation costs, as well as for accounting for the implementation of individual stages of work; - the expediency of expanding the functional responsibilities of employees engaged in internal audit from ordinary financial control to a comprehensive analysis of accounting operations in combination with the contractual policy of the construction organization is justified; - adapted the use of the standard method for accounting for the costs of contractors in order to improve the effectiveness of monitoring deviations from the estimate when forming the financial result of the reporting period.

According to the results of the study, it was argued that the main problems of the accounting methodology in credit unions are due to the need to apply accounting and reporting standards intended for commercial enterprises, while credit unions are non-profitable financial institutions. It is determined that mostly this problem concerns about the accounting for equity of credit unions. The article substantiates the expediency of reflecting in the balance of membership dues of members of credit unions precisely as components of equity. The classification and characteristics of capital reserves and cash reserves of credit unions aimed at ensuring the appropriate level of their financial stability are given. Recommendations on improving the analytical accounting of these reserves in accordance with their purpose and the requirements of regulatory documents governing the systematization of accounting accounts are presented. Despite the fact that the activities of credit unions as non-bank financial intermediaries are subject to rather strict legislative regulation, the accounting methodology for the main business operations i.e. attracting deposits and issuing loans, is not sufficiently disclosed in peremptory documents. The article provides a classification of loans and deposits to deposit accounts of members of credit unions. Forms of analytical accounting of contributions to deposit accounts of members of credit unions and loans issued by them are proposed, which make it possible to conduct analytical accounting for each debtor and creditor, and also form an information base for monitoring timely and full repayment of debts on loans and attracted deposits.

Цель статьи – выявить сущность и условия применения методов учёта затрат и рассмотреть их основные преимущества и недостатки. В статье проанализированы основные методы учета затрат и расчета себестоимости по различным основаниям. Методы калькуляции являются неотъемлемой частью процесса организации производства, системы учета и документооборота в организации. Выбор конкретного метода обусловлен рядом факторов, связанных со спецификой хозяйственно-производственной деятельности организации. Приведены примеры расчёта операционной прибыли по двум методам: Direct Costing и Absorption Costing. The purpose of the article is to identify the essence and conditions for the application of cost accounting methods and consider their main advantages and disadvantages. The article analyzes the main methods of cost accounting and cost calculation for various reasons. Calculation methods are an integral part of the process of organizing production, accounting systems and workflow in the organization. The choice of a specific method is due to several factors related to the specifics of the economic and production activities of the organization.

This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.] was adopted to measure earnings management, and the model of Francis et al. (2004) [Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010.] was adopted to measure income smoothing. In order to achieve the objectives of the study, the analytical quantitative approach was adopted. The study community consisted of the 57 industrial companies listed on the Amman Stock Exchange (ASE). As for the study sample, 36 companies were selected according to the target sample method in the period from 2008 to 2017. The results showed that there was a statistically significant impact of using the creative accounting methods on earnings per share in the industrial companies listed on the ASE, and there was an impact of practicing both earnings management and income smoothing on earnings per share in the industrial companies listed on the ASE. The results also showed that 27.8% of the industrial companies practiced earning management, while 47.2% of the industrial companies practiced income smoothing.

Introduction. Since traditional accounting is based on the facts of financial and economic performance of enterprises, it does not always and fully display their real capacity, which is crucial to meet the challenge of the dynamic market environment. Methods used in flexible accounting are recognized throughout the world, as they provide a better picture of the internal capacity of the enterprise, and it is displayed in totally new balance sheet accounts and financial records. The study addresses the issue of applying flexible accounting methods and approaches for keeping records of assets (means) and liabilities (resources) in Ukrainian enterprises’ activities. Purpose. The purpose of the article is to highlight the methodological framework of using flexible accounting methods as a tool for mobilizing the enterprise’s under-utilized potential. Methods. The research methods used in the article include: the historical method (for describing the evolution of accounting studies); the method of abstraction (for harmonizing the terminology of accounting engineering); synthesis, induction and deduction (for providing rationale for applying flexible accounting methods); generalization (for making conclusions). Results. The study shows that flexible accounting methods can be used as a tool for mobilizing the enterprise’s under-utilized potential in the following segments: fixed assets – based on the optimal method of inventory accounting; inventory items – through the best values at the moment of goods release; bad debtors – through diversification when receivables are paid; creditors – through diversification when accounts payable are settled; of cash – a real prediction of their revenues in order to calculate the financial results of the enterprise; cash assets – through prediction of cash inflows and calculation of financial performance of the enterprise. Discussion. The rapid pace of the current scientific and technological breakthrough, the further globalization of the economy, and increased competition have led to the need for more effective management of business processes and financial performance, and to the search for material, human and financial resources. That has promoted accounting engineering viewed as one of the tools of flexible accounting. Further research efforts should be directed at approaches and techniques of information support for enterprise resource management.

Fluctuating economic environment and the development of digital technologies highlight the need to update strategic accounting and analysis methods aimed at assessing the reliability of banks and ensuring their sustainable development. The article systematized modern tools for strategic accounting of banking activities, the tools being globally applied by regulatory authorities and potential investors to assess the efficiency of banking activities, to identify the areas for development and to adjust the strategy chosen by the banks, to obtain comprehensive information on the creditworthiness of credit users. The purpose of the article is to substantiate the prospects for the strategic accounting methods in the activities of the Russian banks and to develop the indicators that increase the assessment reliability in management decision making. The study shows that the challenges faced by the Russian banking practices in adapting the advanced international approaches are related to the significant differences in the business models of credit institutions, the lack of ratings for corporate governance and bank reputation, the underdeveloped assessment approaches to the creditworthiness of credit users with regard to their industry, and the lack of reporting information under IFRS. Practices of strategic accounting for banks activities are upgraded by digital technologies as simulation tools for a large number of processes and as tools aimed to reduce the number of routine operations, to improve the accuracy of calculations, to process and store large databases for effective interaction and information exchange. A comprehensive rating assessment should include both financial indicators and information characterizing the efficiency of the bank performance, its reputation, its external environment and the impact of the economic, political context, environmental and social aspects of banking activities. The novelty of the research is to substantiate the prospects for the development of strategic accounting in the banking sector and to expand the system of indicators to assess the financial condition and reliability of banks, ensuring that findings and predictive assessments are more objective for informed management and investment decision making. The results of the research can be useful for investors, banking supervision authorities, banking specialists, risk management experts, and scientists interested in developing strategic accounting tools in banks. Further research is linked to the need to solve the problem of ensuring reliability and homogeneity of information used in compiling tank ratings, as well as to develop specialized software and applications for the outside users to perform a comparative analysis of banks reliability and for the bank management to monitor activities and to adjust the development strategy.

Journal of Management Science Nakhon Pathom Rajabhat University, 6, 1, 17-31

Purpose The primary purpose of this study was to compare the cost of care of one of the most common sports medicine surgical procedures, anterior cruciate ligament reconstruction (ACLR), using the time-driven activity-based costing (TDABC) method to traditional accounting methods such as activity-based costing (ABC). Our secondary purpose was to identify the main drivers of the cost of ACLR using both of these techniques. Methods A process map of ACLR was constructed through direct observation in the clinical setting according to established techniques to identify drivers of fixed, direct variable, and indirect costs. An episode of care consisted of each step in the surgical process from admission to discharge. Personnel costs were combined with the process map to determine the cost drivers and overall cost of the procedure. The cost generated from the TDABC method was compared with the cost from our institution’s internal accounting system, which used an ABC method. Results The total cost of ACLR was $5,242.25 when using TDABC versus $10,318 when using the traditional ABC method. The largest difference between the 2 methods was within the domain of direct variable costs. Conclusions When compared with TDABC, the hospital’s traditional cost-accounting estimate for ACLR is nearly twice as costly. These findings highlight the variability of cost calculation for the same clinical episode between the 2 accounting methods. For the traditional accounting method, the direct variable cost was the main cost driver, whereas for the TDABC method, the direct fixed cost was the main cost driver. Clinical Relevance This study is important because it elucidates important cost drivers for one of the most common sports medicine orthopaedic surgical procedures and attempts to identify the true overall cost of the procedure.

The aim of the stock management is that of making available the assets that are necessary for an efficient development of the activities with minimum costs. A special role devolves on accountancy, by recording, analyzing and checking the in-out fluxes of the stocks. Their administration comes both to financial accountancy and to the administrative one. But the stock management will acquire a special constancy if the permanent inventory of the stocks is transferred to the administrative accountancy, following that in the financial accountancy to be carried out only the intermittent inventory.

PhD (Accountancy), North-West University, Potchefstroom Campus, 2018 From time to time over the last decades, the issue of accounting for exploration and production activities has been politically charged and hotly debated in the US and internationally. While there have been numerous empirical studies on this issue, the question related to which accounting method – successful efforts (SE) or full cost (FC) – provides investors and other users with more informative numbers or superior earnings quality and thus should be recommended for use by all upstream oil and gas firms, is still unresolved. The main difference between the FC and SE historical cost accounting methods lies in the treatment of costs of unsuccessful exploration activities, where such costs are capitalised under the FC method and expensed under the SE method. The International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and the Securities Exchange Commission (SEC), are still undecided on which accounting method to mandate for use by all upstream oil and gas companies so that the global investment community can be served better. This thesis examines the earnings quality of two alternative accounting methods, SE and FC, used by upstream oil and gas firms in the US, with an aim of ascertaining which, if any, of the two methods provides superior earnings quality. Since there are different definitions of earnings quality, various measures of earnings quality have been used commonly in accounting research. However, in this study, seven measures of earnings quality are used to estimate the quality of earnings for SE and FC firms and form the hypotheses for the study. These include accruals quality, persistence, predictability, smoothness, value relevance, timeliness and conservatism. The study relied upon a longitudinal design to evaluate the issue of earnings quality of SE and FC firms, with the unit of analysis being at firm level, and the sample consisting of 84 US upstream oil and gas firms (43 SE firms and 41 FC firms), with data for the years 2007-2015. The required data for the empirical study were extracted from the firms’ financial statements, which were downloaded from the Osiris Financial Database. A comparative analysis approach was adapted in the data analysis and interpretation of the results, since this research sought to compare two alternative accounting methods. Microsoft Excel was used to compute the relevant research variables required for each earnings-quality measure and to generate graphs and tables, while the Statistical Package for the Social Sciences (SPSS) was used to generate the descriptive statistics, regression and correlation analysis, and performing hypothesis and significance tests, among others. The results of this thesis indicate that SE firms have higher earnings quality than FC firms, based on earnings predictability, persistence, smoothness, accruals quality and timeliness. In all these cases except for smoothness, the difference between the earnings quality for SE and FC firms was statistically significant. However, based on value relevance and conservatism, FC firms have superior earnings quality than SE firms, although the difference in the earnings quality was not statistically significant for most years studied. Overall, since the results are significant for four out of the seven hypotheses tested, this study concludes that the SE method of accounting provides earnings quality superior to the FC method. The contributions of this thesis are various, including, but not limited to addressing the ongoing debate about whether the SE or FC accounting method provides investors with numbers that are more informative or higher earnings quality. This thesis is extensive, as it looked at nine years of data of 84 firms and considered seven different measures of earnings quality that have been widely used in accounting research. Based on the literature consulted, it is also a much more recent study compared to previous research on this topic. Although this study was conducted on upstream oil and gas companies in the US, the results of the research are very relevant internationally, since most upstream oil and gas companies globally have adopted the accounting methods and practices used in the US. This study also provides an international comparison of the US GAAP with the UK GAAP and IFRS, specifically in accounting for extractive activities. Lastly, this study recommends that the IASB and the FASB undertake a joint project with the objective of the team coming up with a single method of accounting for the extractives industry. Doctoral

Money markets, finance, credit instruments, and other markers of what Lenin called “the highest stage of capitalism” are the mechanism through which global inequalities are maintained, expa...

In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

This article identifies the methods for the recognition and measurement of biological assets in agricultural SMEs in Colombia, their importance in the current context and the challenge they are facing, which is the determination of fair value since, Agricultural Smes are not allocating the correct value in the valuation of the biological asset at the initial time and during its growth and production stages, exposing themselvesto risks that may present unexpected losses. These are faced with low profitability resulting from inadequate procedures that increase production costs and lower the selling price of products, this was done by seeking knowledge of fair value measurement techniques that enhance process efficiency and frame a sustainable potential in the production of biological assets. In this way we followed an exploratory methodology, locating database as, open-access documentary sources to extract the most relevant information by placing descriptors such as: Accounting Models, Biological Asset, Agricultural SMEs, Fair Value, recognition, measurement, cost and market. Mediante este artículo se identifica los métodos para el reconocimiento y medición de activos biológicos en las Pymes agrícolas en Colombia, su importancia en el contexto actual y el reto que vienen enfrentando, elcual es la determinación del valor razonable puesto que, las Pymes agrícolas no asignan el valor correcto en la valoración del activo biológico al momento inicial y durante sus etapas de crecimiento y producción, exponiéndose a riesgos que incurre pérdidas que no estaban proyectadas. Estas se enfrentan a una baja rentabilidad consecuentes de procedimientos inadecuados que aumentan los costos de producción y disminuyen el precio de venta de los productos, para ello se procuró conocer las técnicas de valoracióndel valor razonable que permiten aumentar la eficiencia de los procesos y enmarcan un potencial sostenible en la producción de activos biológicos. De esta manera se siguió una metodología exploratoria, localizandobase de datos como, fuentes documentales de libre acceso para extraer lo más relevante de la información situando descriptores como: Modelos contables, Activo biológico, Pymes agrícolas, valor razonable, reconocimiento, medición, costo y mercado. Cet article identifie les méthodes de reconnaissance et d’évaluation des actifs biologiques dans les PME agricoles en Colombie, son importance dans le contexte actuel et le défi auquel elles sont confrontées,à savoir la détermination de la juste valeur. En effet, les PME agricoles n’attribuent pas la valeur correcte dans l’évaluation des actifs biologiques au moment initial et pendant leurs phases de croissance et de production, s’exposant ainsi à des risques qui entraînent des pertes non prévues. Ceux-ci font face àune faible rentabilité due à des procédures inadéquates qui augmentent les coûts de production et diminuent le prix de vente des produits, pour cela nous avons cherché à connaître les techniques d’évaluation de la juste valeur qui augmentent l’efficacité des processus et encadrent un potentiel durabledans la production des actifs biologiques. De cette façon, une méthodologie exploratoire a été suivie, en localisant les bases de données comme, les sources documentaires d’accès libre pour extraire les plus pertinentes des informations localisant des descripteurs tels que : Modèles comptables, actif biologique,PME agricoles, juste valeur, reconnaissance, mesure, coût et marché. Este artigo identifica os métodos de reconhecimento e medição dos activos biológicos nas PMEs agrícolas na Colômbia, a sua importância no contexto actual e o desafio que enfrentam, que é a determinação dovalor justo, uma vez que as PMEs agrícolas não atribuem o valor correcto na avaliação dos activos biológicos no momento inicial e durante as suas fases de crescimento e produção, expondo-se a riscos que incorrem em perdas que não foram projectadas. Estes enfrentam uma baixa rentabilidade devido aprocedimentos inadequados que aumentam os custos de produção e diminuem o preço de venda dos produtos, para isso procurámos conhecer as técnicas de valorização do valor justo que aumentam a eficiência dos processos e enquadram um potencial sustentável na produção de activos biológicos. Destaforma, foi seguida uma metodologia exploratória, localizando a base de dados como fontes documentais de livre acesso para extrair as informações mais relevantes dos descritores de localização, tais como: modelos contabilísticos, património biológico, PMEs agrícolas, valor justo, reconhecimento, medição, custo e mercado.

Purpose To analyze the implementation and benefits of time-driven activity-based costing (TDABC) in the field of orthopaedic surgery. Methods We performed a search of PubMed, Google Scholar, and Embase in March 2020, using the following terms: “Time-Driven Activity-Based Costing,” “TDABC,” “Orthopaedic Surgery,” and “Cost.” Then we selected the studies that used the TDABC methodology to generate costs for a particular aspect of orthopaedic surgery. The included studies were divided into the following 5 main categories for ease of analysis: joint arthroplasty, trauma, hand, electronic medical record (EMR) implementation, and pediatric. We analyzed the overall ability of TDABC in the field of orthopaedic surgery, compared to the standard costing methods. Results We included a total of 19 studies that implemented the TDABC methodology to generate a cost, which was compared to traditional accounting methods. The orthopaedic subspecialty with the most amount of TDABC implementation has been the field of joint arthroplasty. In these studies, the authors have noted that TDABC has provided a more granular breakdown of costs and has calculated a lower cost compared with traditional accounting methods. Conclusion TDABC is a powerful cost analysis method that has demonstrated benefit over the activity-based costing (ABC) approach in determining a lower and more accurate cost of orthopaedic procedures. Furthermore, the TDABC method generates an average cost reduction of $10,000 and $12,000 for total hip arthroplasty and total knee arthroplasty, respectively. Clinical Relevance TDABC can allow health care administration to better determine and understand the cost drivers of particular orthopaedic procedures at their institutions. With improved estimates on the true cost of an activity, hospital administrators and department chairs can adjust to ensure cost-effective, patient-centered health care.

The dataset presented in this article is related to the research article entitled “Towards improving emissions accounting methods in waste management: A proposed framework” (Maalouf and El-Fadel, 2019) [1] that examines the variability in aggregated and disaggregated emissions from waste management when using commonly adopted international methods (the UN IPCC 2006 Guidelines, the US EPA WARM, the EU EpE protocols, the Canadian IWM, and the UK IWM-2). The dataset presents the aggregated and disaggregated emission factors (EFs) used in existing accounting methods to estimate emissions from the waste sector. The EFs were retrieved from accounting methods to clarify their contribution to variability in estimating emissions across methods. The data contains three parts: aggregated EFs per tonne of waste category for individual waste management processes; disaggregated EFs per management process for a tonne of waste type; and emission flow diagrams of waste management systems for tested methods.