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Currently, deep learning methods have been widely applied and thus promoted the development of different fields. In the financial accounting field, the rapid increase in the number of financial tickets dramatically increases labor costs; hence, using a deep learning method to relieve the pressure on accounting is necessary. At present, a few works have applied deep learning methods to financial ticket recognition. However, first, their approaches only cover a few types of tickets. In addition, the precision and speed of their recognition models cannot meet the requirements of practical financial accounting systems. Moreover, none of the methods provides a detailed analysis of both the types and content of tickets. Therefore, this paper first analyzes the different features of 482 kinds of financial tickets, divides all kinds of financial tickets into three categories, and proposes different recognition patterns for each category. These recognition patterns can meet almost all types of financial ticket recognition needs. Second, regarding the fixed format types of financial tickets (accounting for 68.27% of the total types of tickets), we propose a simple yet efficient network named the Financial Ticket Faster Detection network (FTFDNet) based on a Faster R-CNN. Furthermore, according to the characteristics of the financial ticket text, in order to obtain higher recognition accuracy, the loss function, Region Proposal Network (RPN), and Non-Maximum Suppression (NMS) are improved to make FTFDNet focus more on text. Finally, we perform a comparison with the best ticket recognition model from the ICDAR2019 invoice competition. The experimental results prove the effectiveness of these improvements. The accuracy of this method reaches 97.4% and the recognition speed increases by 50%. [ABSTRACT FROM AUTHOR]

The use of an accelerated learning programme as an intervention to allow failing students to repeat a module in an accelerated format instead of having to redo a module over a semester or academic year has various academic, economic, and social benefits. Accelerated learning programmes are, however, often criticised in the literature for surface learning that may influence subsequent learning. Using a quantitative approach, this study statistically analysed the grades achieved by three distinct groups of students for a first-year financial accounting module and their subsequent second-year financial accounting module. The study found no statistical difference between students who repeated a module over the traditional academic period and those who repeated the module in an accelerated format. This study contributes to the limited research on accelerated learning programmes for repeating a module. The results provide empirical evidence that supports the questioning of the notion that accelerated learning programmes only lead to surface learning, and results are presented that advocate for the implementation of accelerated learning programmes as an effective mode for repeating students to follow to achieve academic success, given the various benefits. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi is the property of ODU Journal of Social Sciences Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In 2021 business logistics costs in the United States were 8 percent of the nation's GDP. However, significant discrepancies exist between aggregated transportation costs and those recorded at the firm level. Under generally accepted accounting principles (GAAP)—a standard for publicly traded companies in the United States must abide—transportation costs are generally recognized as direct expenditure on transportation services, such as when firms pay a carrier for transporting freight. On the other hand, expense items such as fuel, driver wages, leases on transportation equipment are instead broadly grouped under operating expenses despite their specific transportation purposes. In doing so, these expenses that are typically recorded internally as transportation costs are obfuscated to investors, scholars, or other users of financial statements filed along with company quarterly and annual reports. As recent supply chain disruptions due to both natural (e.g. pandemic) and manmade (e.g. foreign conflicts) causes have highlighted, there is an urgent need for various stakeholders to be able to evaluate firm logistics and transportation strategy with better salience. To that end, improved transportation cost visibility is urgently needed. Therefore, our objective is to provide a research agenda for academics to broach the subject of transportation cost transparency. [ABSTRACT FROM AUTHOR]

In search of hegemony scenarios, Business Combination has been an interesting method for market placement. The objective of this study was to verify possible impacts of business combinations in the proftability of publicly traded companies. 289 companies listed on B3 was selected to observe Business Combination operations and the behavior of their rentability in a period post-acquisition. The survey comprehended the period of validity of CPC 15 (R1), 2010, until the year 2017. The research is classified as descriptive and in relation to a problem approach is considered qualitative and quantitative. 386 Business Combinations were identified during the analyzed period. The results obtained through Panel Regression point out that, in a first moment, the Business Combination negatively impacts the profitability of the companies. The findings also show that the goodwill recognized in Business Combination has a positive impact, although minimally, on the companies profitability in a post-acquisition period. [ABSTRACT FROM AUTHOR]

The purpose of this study was to identify the relationship between Agency Costs, Capital Intensity, and Debt Policy on Accounting Conservatism with Profitability as a moderating variable. To meet the research criteria, a purposive sampling test method was used to extract data from the annual financial statements of industrial companies listed on the Indonesia Stock Exchange (IDX). A total sample of 159 data from 53 manufacturing-related businesses was used in the three-year investigation, namely 2019-2021. The findings of this study indicate that agency costs have a negative impact on accounting conservatism and capital intensity has a positive impact on accounting conservatism and Leverage has a significant negative impact on accounting conservatism. Profitability is not able to moderate agency costs and capital intensity on accounting conservatism. Meanwhile, profitability is able to moderate leverage on accounting conservatism because if the company has high profitability, according to the management, the company can pay off its debts and will tend to apply the principles of accounting conservatism. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The oil business is not just about exploration and production. It also includes major oil corporations in transit, sales, transportation, service, consulting, marketing and research. All economic entities of the state, enterprises and organizations control financial activity by legislative and executive authorities. Financial control is used in the economy as a tool to detect violations of the balance of natural and value indicators of the national product, one or another inconsistency in the process of macro and microeconomic regulation. Globalization and a large influx of integration processes make oil and gas an important product of the world market, and its price depends on trends here. The price issue is mainly trends in the sales market and production costs are included. The main goal is to determine directions that collect and effectively manage foreign exchange earnings and other revenues from the sale of oil and gas from the development of the country's oil fields with foreign companies, to ensure the use of these funds for the development of priority sectors. The comparative research method has been selected as it is indispensable to compare statistical data of different countries that import and export natural resources from the Caspian region. Moreover, the basic methods used to make a strategic prediction such as sensitivity analysis and scenario planning. Today, along with the fundamental foundations that strengthen the oil and gas industry, there are also negative realities that slow down development. The positive trends observed in the oil industry of the Caspian region over the past hundred years have been seriously reflected in the socio-economic life of the people. [ABSTRACT FROM AUTHOR]

Financial accounting, the use of historical cost of assets, is an important basic principle of historical cost, which is to become the dominant mode of accounting measurement. Background analyses, as well as the historical cost basis and fair value, result from the development of the theory of historical cost and fair value. Historical cost and fair value measurement model has its own advantages and problems. Based on this background, the paper applies B-theoretical numerical methods to differential equations pan function analysis for calculation of fair value accounting and conducts theoretical analysis of their stability and convergence. Finally, numerical examples with different methods of calculating an approximate solution are provided and a comparison of the various methods is done based on the results obtained. The results show fair value accounting better meets the needs of the target –decision-making availability, compared to historical cost or fair value, more in line with the requirements of Accounting Information Quality.

The company's goals in this modern era have undergone significant changes. The company's focus has changed from focusing on maximizing profit to increasing firm value. Firm value, which is reflected in the value of the company's shares, can grow along with the increase in company profits. Tax, which is an element of development, is seen by companies as one of the factors that determine the company's value. This is a consideration for companies to behave in tax avoidance or not. This study tries to analyze the relationship between tax avoidance by the entity and its firm value and the extent to which the tax expert influences both of these. This study provides several conclusions, i.e., tax avoidance has a negative effect on firm value. These results contradict the initial testing hypothesis where tax avoidance has a positive impact on firm value. The moderating influence, tax experts, don't affect the relationship between tax avoidance and firm value. JEL: D13, I31, J22*

ABSTRACT This study aims to give empirical evidence on the development of research on financial distress in Indonesia. We identified articles with a cause-effect relationship where financial distress was used as the dependent variable. This study analyzed twenty-eight articles about financial distress, obtained from eighteen nationally accredited journals indexed under Sinta 2. We classified articles based on the research variables used, then analyzed them by using the charting field method. This study found that internal factors such as financial condition and corporate governance are used more often than external factors such as inflation, exchange rate, and Gross Domestic Product (GDP) in research about financial distress in Indonesia. Moreover, some variables gave inconsistent results and should be studied further to find such inconsistencies. ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris tentang studi perkembangan financial distress di Indonesia. Kami mengidentifikasi artikel yang memiliki hubungan sebab akibat dimana financial distress ditempatkan sebagai variabel dependen. Penelitian ini menganalisis dua puluh delapan artikel tentang financial distress yang berasal dari delapan belas jurnal nasional terakreditasi dan terindeks Sinta 2. Kami mengklasifikasikan artikel berdasarkan variabel penelitian yang digunakan, kemudian melakukan pendekatan pemetaan (charting field). Studi ini menemukan faktor internal seperti kondisi keuangan dan tata kelola perusahaan lebih sering digunakan dibandingkan dengan faktor eksternal seperti inflasi, nilai tukar dan produk domestic bruto (PDB) dalam penelitian financial distress. Selain itu, terdapat beberapa variabel yang menunjukkan ketidakkonsistenan terhadap financial distress. Sehingga, perlu dilakukan pengkajian mendalam untuk mengetahui penyebab ketidakkonsistennya variabel-variabel tersebut.

The use of an accelerated learning programme as an intervention to allow failing students to repeat a module in an accelerated format instead of having to redo a module over a semester or academic year has various academic, economic, and social benefits. Accelerated learning programmes are, however, often criticised in the literature for surface learning that may influence subsequent learning. Using a quantitative approach, this study statistically analysed the grades achieved by three distinct groups of students for a first-year financial accounting module and their subsequent second-year financial accounting module. The study found no statistical difference between students who repeated a module over the traditional academic period and those who repeated the module in an accelerated format. This study contributes to the limited research on accelerated learning programmes for repeating a module. The results provide empirical evidence that supports the questioning of the notion that accelerated learning programmes only lead to surface learning, and results are presented that advocate for the implementation of accelerated learning programmes as an effective mode for repeating students to follow to achieve academic success, given the various benefits.

This paper systematically reviews government accounting research in a developed economy, Canada, and suggests ways to advance knowledge in this area. The purpose of this study is to provide researchers with an up-to-date overview of the field of Canadian government accounting research. The methodology consisted of a structured literature search to select and analyze academic papers according to the thematic objectives of this study. Our review covers 29 articles published in accounting, finance, and public administration journals over 42 years. To the best of our knowledge, no systematic review has been done in Canadian government accounting. This study examines Canadian government accounting research coverage in financial, managerial, and auditing categories to date. This review identifies some under-explored areas, such as political influence on government managerial accounting practice, as well as unexplored areas, such as the influence of the internationally accepted conceptual framework on the quality of government accounting. This study contributes to the literature on government accounting by providing a review of the current literature and suggesting future research areas. This will be useful to researchers and practitioners in government accounting.

The research studies the enterprise group facing commercial banks, which are both market-oriented and socialized, and constructs an evaluation model based on the particularity of their daily financial accounting. This model can analyze the financial accounting performance in combination with the financial characteristics of commercial banks. The research will propose a BPNN model with the introduction of correlation factor analysis, select reasonable indicators according to the principle of indicator design, introduce factor analysis into the BPNN model, and optimize the model using the L2 norm. Finally, adjust the learning rate of the model training samples to dynamically change according to the increase in the number of iterations. The mean square error of the model in the training processes decreases and becomes very stable in the convergence process. The predicted value curve of the model almost coincides with the expected value curve, and the total error sum of the predicted results of the model is 0.003796, with higher accuracy and good generalization ability. The accuracy of the four models was analyzed. The accuracy of the model proposed in the study reached 95.6%, and the accuracy of the other three models were 83.1%, 86.8% and 91.2%, respectively. The results show that the model has higher accuracy, reliability and effectiveness in the financial accounting of commercial banks, reduces the losses in the financial accounting of commercial banks, provides a technical basis of the monitoring for financial accounting of micro banks, and provides theoretical guidance and support for the application of BPNN model with the introduction to relevant factor analysis in practice.

This article aimed to identify the association between religiosity and corruption, mediated by accounting quality. Studies have examined the relationships between religiosity and accounting quality, religiosity and corruption, and accounting quality and corruption. No evidence was identified of the combined role of religiosity and accounting quality in corruption. The study contributes to understanding the influence of religiosity, as a social norm, on managers' decisions, which consequently have an impact on accounting quality and corruption, thus broadening the knowledge about the mechanisms that can affect corruption. Grounded in Social Norms Theory and supported by studies on the relationship between religiosity and accounting quality, which have also been based on that theory, it was possible to discuss the influence of religiosity on managers' decisions, with impacts on accounting quality and corruption. The sample is formed of 36 countries. To process the data from the period from 2010 to 2014, partial least squares path modeling was used. The evidence indicated that greater religiosity is associated with lower accounting quality and that, together, they are associated with greater corruption. The result can be explained by collectivism, a characteristic of more religious environments. It favors the development of collusion, which has the potential to damage accounting quality and facilitate the occurrence of corruption. In addition, more religious environments are associated with less monitoring, which can encourage the manipulation of accounting information and corruption. The study shows that the combined effect of religiosity and accounting quality in combatting corruption did not present efficiency. The evidence also enables us to evaluate the influence of religiosity, as a social norm, on managers' decisions, with impacts on accounting quality and corruption. [ABSTRACT FROM AUTHOR]

The topic of the study tries to answer the question, „Is external public audit a lever to identify vulnerabilities in the way how the public funds for sustainable regional and local development are managed?” In this respect, the approach started from the analysis and re-treating of the disfunctions found by the Supreme Audit Institution in the management of public funds of the ministry under review. Thus, with the help provided by the global diagnostic grid of the public funding management of the ministry, the disfunctions were addressed in the hierarchical order of the entities which receive public funds and also according to the typology of the deviations. The disfunctions were retreated on the basis of the trinomial criterion of financial accounting - budget execution - internal management control system. [ABSTRACT FROM AUTHOR]

With the development of the economy, the number of financial tickets is increasing. The traditional invoice reimbursement and entry work bring more and more burden to financial accountants. However, standard OCR technology weakly supports financial tickets with various layouts and mixed Chinese and English characters. In view of this problem, this paper designs a method of financial ticket all-content text information detection and recognition based on deep learning. This method can effectively suppress the common noise of ticket image and extract financial information from ticket image in batch. At the same time, aiming at the problem of multi-character mixed character recognition, we propose a financial ticket character recognition framework (FTCRF), which can improve the accuracy of multi-character mixed character recognition and make the detection and recognition of financial ticket surface information more efficient. The experimental results show that the average recognition accuracy of the character sequence is 91.75%. The average recognition accuracy of the whole ticket is 87%, which significantly improves the efficiency of the financial accounting system. [ABSTRACT FROM AUTHOR]

The production of bee products has been well known since ancient times. And it continues to this day. This production has a direct economic benefit for the producer of the bee products, expressed in the receipt of income from the sale of the bee products. Also, there is an indirect utility because it is known that through the pollination of various crops by bees, their yields increase. As to producing bee products, as for any other product, some costs must be accounted for. The article aims to examine and present the accounting treatment of the costs in the production of bee products from the points of view of financial accounting and management accounting. The article proposes theoretical models for the systematization of costs and their allocation. Profitability indicators applicable to bee products are also presented, providing an opportunity to analyze the efficiency of the production of bee products to obtain better economic results. The methods of observation, analysis and synthesis, comparison, historical approach, deduction, and induction were used in the article to achieve the set aim. [ABSTRACT FROM AUTHOR]

This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years. We observe that the amount of goodwill on companies’ balance sheets steadily increased before 2001 but has risen to new levels with the adoption of SFAS 141. Goodwill is now equal to about 30 percent of companies’ net assets compared to only about 7 percent in the 1980s. We examine whether the increased levels of goodwill could have resulted from changes in accounting standards. Specifically, we investigate the impacts of accounting regulations on goodwill reporting under three different regimes: APB 16 and 17, SFAS 141 and 142, and SFAS 141(R). We find that the increase in the reported value of goodwill is not a result of an increase in public companies’ acquisitions, as those have actually decreased over time. Further, the increase overlaps with the changes to the accounting for goodwill and the switch from goodwill amortization to impairment. Our findings are timely and important because the Financial Accounting Standards Board (FASB) has a concurrent project revisiting Identifiable Intangible Assets and Subsequent Accounting for Goodwill (FASB 2020). Our evidence urges caution in the reintroduction of goodwill amortization proposed by FASB, as the level of goodwill has increased dramatically despite FASB’s intentions to improve the quality of goodwill accounting and curtail management’s goodwill manipulation.

The oil business is not just about exploration and production. It also includes major oil corporations in transit, sales, transportation, service, consulting, marketing and research. All economic entities of the state, enterprises and organizations control financial activity by legislative and executive authorities. Financial control is used in the economy as a tool to detect violations of the balance of natural and value indicators of the national product, one or another inconsistency in the process of macro and microeconomic regulation. Globalization and a large influx of integration processes make oil and gas an important product of the world market, and its price depends on trends here. The price issue is mainly trends in the sales market and production costs are included. The main goal is to determine directions that collect and effectively manage foreign exchange earnings and other revenues from the sale of oil and gas from the development of the country's oil fields with foreign companies, to ensure the use of these funds for the development of priority sectors. The comparative research method has been selected as it is indispensable to compare statistical data of different countries that import and export natural resources from the Caspian region. Moreover, the basic methods used to make a strategic prediction such as sensitivity analysis and scenario planning. Today, along with the fundamental foundations that strengthen the oil and gas industry, there are also negative realities that slow down development. The positive trends observed in the oil industry of the Caspian region over the past hundred years have been seriously reflected in the socio-economic life of the people.

ABSTRACT This article aimed to identify the association between religiosity and corruption, mediated by accounting quality. Studies have examined the relationships between religiosity and accounting quality, religiosity and corruption, and accounting quality and corruption. No evidence was identified of the combined role of religiosity and accounting quality in corruption. The study contributes to understanding the influence of religiosity, as a social norm, on managers’ decisions, which consequently have an impact on accounting quality and corruption, thus broadening the knowledge about the mechanisms that can affect corruption. Grounded in Social Norms Theory and supported by studies on the relationship between religiosity and accounting quality, which have also been based on that theory, it was possible to discuss the influence of religiosity on managers’ decisions, with impacts on accounting quality and corruption. The sample is formed of 36 countries. To process the data from the period from 2010 to 2014, partial least squares path modeling was used. The evidence indicated that greater religiosity is associated with lower accounting quality and that, together, they are associated with greater corruption. The result can be explained by collectivism, a characteristic of more religious environments. It favors the development of collusion, which has the potential to damage accounting quality and facilitate the occurrence of corruption. In addition, more religious environments are associated with less monitoring, which can encourage the manipulation of accounting information and corruption. The study shows that the combined effect of religiosity and accounting quality in combatting corruption did not present efficiency. The evidence also enables us to evaluate the influence of religiosity, as a social norm, on managers’ decisions, with impacts on accounting quality and corruption.

This study analyzes the market reaction to the State Revenue and Expenditure Budget (APBN) ratification using the event study method. The population in this study were all companies listed on the LQ45 index on the Indonesia Stock Exchange during the period 2009 to 2018, which could reach 101 emissions with a sample of 17 emissions through the purposive sampling technique. The criteria used in selecting the sample were that the stock was consistently in the LQ45 index from 2009 to 2018; the stock was active during the observation period. The share issuer does not take corporate action during the observation period to minimize the confounding effect (confounding effect). The analysis technique uses a paired sample t-test five days before and five days after the ratification of the State Budget (APBN). The results showed that the significant ratification events did not significantly differ in the average abnormal return and the average trading volume activity between before and after the event. There is no significant difference because market players have anticipated the information contained in the ratification event at the initial stage of its preparation. DOI : https://doi.org/10.26905/jkdp.v25i2.5134

This study aimed to develop a hermeneutical proposal to read ‘confidence’ (“confianza”) and ‘trust’ (“confiar”) in rely, confidence, and trust in the International Standards on Auditing (ISAs) translation into Spanish, based on contrasting them with the scientific literature on auditing. The gap addressed by this proposal is the lack of criteria to interpret the ISAs translation of rely, confidence, and trust into Spanish, which leads to an inadequate reading of the standards, since these terms are translated into Spanish as ‘confianza’ and ‘confiar,’ a misleading terminological choice. Some keys are provided for a hermeneutical reading when dealing with the concepts ‘confidence’ and ‘trust’ in the ISAs, since they are used interchangeably. This article is a starting point for both researchers and auditors when interpreting the terms rely, confidence, and trust translated into Spanish. From the methodological field, in the first place, a search was made in the ISAs for three key concepts related to what is understood in Spanish by the concepts ‘confidence’ and ‘trust’: rely (reliance), confidence, and trust, specifically determining the place where the concepts were to try to grasp the general meaning of the text within the paragraph of the corresponding standard; second, a structured accounting literature review on the concepts rely, confidence, and trust was conducted in the scientific auditing publications. This study provides the following hermeneutical keys to read ‘confidence’ and ‘trust’ in rely, confidence, and trust in the ISAs translation: rely is more oriented to controls, confidence refers to the relationship between an auditor and the stakeholders, and trust is a threat to the auditor’s objectivity. [ABSTRACT FROM AUTHOR]

The main objective of this article is to understand how institutional logics (ILs) – family, religion, community, state, profession, organization, and capital and labor market – influence (or not) the Brazilian accounting professional in their intention to report irregularities. The study helps fill an epistemic gap by using the theory of ILs to comprehensively understand the professional in their world, in contrast with the whistleblowing studies that are generally based on behavioral theories. Most of those studies are quantitative, using the vignette technique (elaborated by researchers), which highlights the relevance of this paper, as it chooses to allow the accountants to reflect on the phenomenon and elaborate explanations for their actions and the dimensions that surround them. The main contribution lies in the theoretical advancement in accounting by extending the classic whistleblowing model, in order to socioinstitutionally recognize the individual’s reflection process (at the micro level) and the structuring elements (macro and meso levels) involved. In methodological terms, the study is qualitative and interpretative, based on content analysis (CA) through the lens of the hermeneutic circle. Standing out among the results are: (a) a typology of the influence of ILs on the accounting professional’s intention to report irregularities; (b) the differentiation of influences that favor whistleblowing or lead to the avoidance of it according to various logics; and (c) discussions about the premises that greater protection and support for the whistleblower would favor whistleblowing or, in contrast, that recognition and financial reward would be considered as factors that would not favor whistleblowing, among other aspects. The impact and applicability of the study derive from an alternative approach in epistemic-methodological terms, enabling an understanding of the socioinstitutional structure that influences whistleblowing intentions, thus allowing for the construction of mechanisms that increase the potential for whistleblowing. [ABSTRACT FROM AUTHOR]

This paper systematically reviews government accounting research in a developed economy, Canada, and suggests ways to advance knowledge in this area. The purpose of this study is to provide researchers with an up-to-date overview of the field of Canadian government accounting research. The methodology consisted of a structured literature search to select and analyze academic papers according to the thematic objectives of this study. Our review covers 29 articles published in accounting, finance, and public administration journals over 42 years. To the best of our knowledge, no systematic review has been done in Canadian government accounting. This study examines Canadian government accounting research coverage in financial, managerial, and auditing categories to date. This review identifies some under-explored areas, such as political influence on government managerial accounting practice, as well as unexplored areas, such as the influence of the internationally accepted conceptual framework on the quality of government accounting. This study contributes to the literature on government accounting by providing a review of the current literature and suggesting future research areas. This will be useful to researchers and practitioners in government accounting. [ABSTRACT FROM AUTHOR]