Search

This study aims to develop accountability practices that harmonize with the local spiritual culture in the Jimbaran traditional village. The current accountability practices are viewed not just as formal procedures but also as informal practices involving moral and ethical relationships with God. An ethnomethodological study integrated with Catur Marga culture as a critical perspective revealed the problem of delays in submitting accountability reports due to the shift in the cultural meaning of “ngayah” and the shift in the implementation of religious ceremonies from spiritual practices to more formal activities. These problems can be addressed by synergizing Catur Marga principles with accountability practices. First, involve community representatives, religious leaders, and traditional elders in the village's financial management, as in regular meetings to align the vision and mission to strengthen the “ngayah” motivation in governance and financial accountability. Second, the traditional village governments must consistently provide Dharmawacana and management accounting training to balance scientific knowledge with traditional spiritual–cultural knowledge. Last is the development of the Catur Marga-based Pararem, which regulates the technical aspects of financial management accountability and should be synchronized with the spirit of devotion to God to preserve the local spiritual culture in the Jimbaran traditional village.

This study analyzes the pivotal role of the budget process in effective accounting management and advocates for tailored strategies to fortify Vietnamese enterprises amidst global competition, thereby charting a course towards sustainable development. It delves into the intricate relationship between budget process and accounting approaches within Vietnamese enterprises, highlighting their crucial role in achieving sustainable growth and prosperity. Effective management of this interplay, including elements such as the Budget Process, Planning, Implementation, and Control, is essential for optimizing Accounting Management for Vietnamese Enterprises. Tailored strategies are emphasized as vital tools for navigating the challenges posed by global competition, enabling enterprises to pursue sustainable development objectives. By integrating budget process with accounting practices, businesses can enhance strategic decision)making and position themselves for success amidst dynamic market conditions. Overall, the study underscores the necessity for Vietnamese enterprises to align these two domains to unlock their full potential for sustained success, driving long-term prosperity and growth in the contemporary business landscape. This research also provides theoretical groundwork for future researchers as well as businesses to apply for adjustments in budget management to enhance the effectiveness of administrative operations. [ABSTRACT FROM AUTHOR]

Copyright of Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades 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.)

Financial shared services not only improve operational efficiency and reduce management costs but also realize auxiliary data analysis and management decision-making work, creating more value for enterprises. This paper builds a financial shared service system based on image recognition and extraction of financial bills to realize the functions of financial content recognition, voucher generation, application recognition, and administrative approval. We perform pre-processing tasks like binarization and edge detection on the financial bill image to identify the form lines. We then use the Hough transform to solve the function of the form lines, rotate, and correct the tilt angle. The form structure and financial text detection method are created based on the accurate form line detection. Analysis of two companies using the system of this paper reveals that the number of entered field information can be reduced by 91.48% of the entry workload after optimizing the system of this paper. The economic efficiency of labor costs can be significantly improved by reducing the time spent by reimbursement personnel in the reimbursement process by approximately 4,400 hours per month. By using the system in this paper, a new document can be created and submitted for approval in just 11 minutes, which reduces the document time by 86.25%. The constructed scores for the four first-level indicators, A, B, C, and D, range from 80 to 90 points, resulting in a total score of 87.417 points for the comprehensive evaluation. The construction of the financial shared service system in this paper consolidates the enterprise financial business into a centralized processing system, thereby enhancing the quality and efficiency of enterprise accounting management.

This research analyzed the incidence of internal control in the accounting management of the company Jonansat S.A. A correlational-descriptive study was used, using a non-experimental-transversal design. A Likert scale questionnaire was applied to six individuals to determine the management of internal control according to five dimensions. The results were processed in Excel and Statistical Package for the Social Sciences using the Alpha Cronbad coefficient, obtaining 93.6%, which is considered reliable, and it was evidenced that it does not comply with an adequate inventory turnover. It was concluded that the level of confidence and risk was moderate. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Fuzhou University is the property of Journal of Fuzhou University, Editorial Department 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.)

Copyright of Revista Entramado is the property of Universidad Libre Seccional Cali 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.)

This work is confronted with hospital accounting management systems where business volume is usually large and trivial. While designing system prototype and processing algorithms, it is required to integrate realistic big data stream as the main factors for consideration. Because of such point, currently, there still lacks mature solutions for accounting risk recognition in such scenes. Combined with the micro service management technology of data flow, this paper puts forward the risk identification mode and cloud Data integrity verification algorithm for the purpose. Compared with traditional single user authentication techniques, this method has a significantly higher accuracy in hospital data analysis compared to comparative algorithms. At the same time, its error has been reduced. The multi-user parallel authentication algorithm further improves the computational efficiency of the authentication process while ensuring the integrity of data files and reducing the average time. Finally, we also make some empirical analysis on realistic data to testify performance of the proposed technical framework. The results show that the proposal is well suitable for digital risk recognition in hospital accounting management systems. And the recognition accuracy of the proposal can achieve 98%, and is about 22% higher than comparison methods.

The fundamental monetary innovation embedded into cryptocurrencies is accounting coordination. Decentralized management of digital money's accounting by a network of computers is achieved as a Nash equilibrium of a coordination game among the network's nodes: the so called miners. Equilibrium analysis demands allowing miners to secretly update their accounting, i.e., to privately build multiple blocks of transactions and to deviate from the longest chain rule. We formalize such reasoning by proposing an accounting coordination game inspired on the Bitcoin design. In particular, by proposing a model that explicitly tells apart mining costs related to energy consumption from those related to computational capacity, we are able to study how symmetric equilibrium existence depends on well known parameters, like the average time for updating accounting records and the rewards collected from mining (accounting) activities. It is shown that the (off-equilibrium) possibility of double spending makes the attractiveness of the equilibrium strategy a decreasing function of the average time for updating accounting records. • Cryptocurrencies' fundamental innovation is accounting coordination. • Decentralized digital money management is a Nash equilibrium game among miners. • Model separates energy consumption and computational capacity mining costs. • Double spending possibility makes equilibrium strategy less attractive. • Equilibrium existence depends on time for accounting records and mining rewards. [ABSTRACT FROM AUTHOR]

A documentary review was carried out on the production and publication of research papers related to the study of the variable Functions and Practices in Management Accounting in Latin America. The purpose of the bibliometric analysis proposed in this paper is to know the main characteristics of the volume of publications registered in the Scopus database during the period 2016-2021 in Latin American countries, achieving the identification of 106 publications. The information provided by the said platform was organized through tables and figures categorizing the information by Year of Publication, Country of Origin, Area of Knowledge, authors and Type of Publication. Once these characteristics were described, a qualitative analysis was carried out to refer to the position of different authors related to the proposed topic. Among the main findings of this research, it is found that Brazil, with 51 publications, is the Latin American country with the highest production. The Knowledge Area that made the greatest contribution to the construction of bibliographic material referring to the study of Functions and Practices in Management Accounting was Business, with 64 published documents, the author with the greatest number of publications registered in Scopus is Lacerda, D.P. with 4 documents and the Type of Publication that was most used during the above-mentioned period was the Journal Article, which represents 74% of the total scientific production. [ABSTRACT FROM AUTHOR]

This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables influencing earning management practices that lead to fraud and corruption. This study uses time-series data from 2017 to 2021 and selects a sample by purposive sampling of as many as 28 companies listed on the Indonesia Stock Exchange. The study's results found that the key variables of leverage, capital expenditure, and profitability turned out to have a positive and significant effect on corruption fraud proxied by earning management. This research contributes mainly to the management of shareholders, practitioners, and investors to predict the possibility of earning management practices that lead to corruption and fraud committed by the company. The originality of this research is mainly in measuring corruption and fraud projected by earning management, thus providing a reference for future research. [ABSTRACT FROM AUTHOR]

The modern trends in the socio-economic life, educational and research spheres lead to the increased attention of universities to the more effective management of available resources, as well as high-quality and relevant disclosure of information in their public reporting to the interested parties. Under the circumstances, the intellectual capital (IC) components become key objects in the management accounting systems, and the IC report may become one of the main engines to achieve the transparent information which can raise the interest of stakeholders. The analysis of this practice clarified the discussion points and helped to develop conceptual guidelines for the preparation of the IC report for Russian universities. There have been used the following methods to solve the problem, such as quantitative-systematic analysis, semantic grouping of results and logical relationships. The developed methodology for analyzing the report on IC universities has a certain practical importance. Such methodology also includes methods of financial and management analysis. The formulated recommendations are intended for a wide range of stakeholders, the leadership of the Russian Ministry of Education and Science and higher education institutions.

The article clarifies that public-private partnership is one of the long-term forms of public-private cooperation aimed at gaining both economic and social benefits in the future. In the course of the research, public-private partnership risks were identified and systematized, and it was argued that the degree of public-private risk transfer within the framework of their cooperation had a direct impact on the costs of partners, and thus could result in savings for business partners. The elements of accounting organization regarding the regulation of risks of public-private partnership (identification of potential risks of partnership, calculation of degree of potential risks of partnership, conclusion of the contract on public-private partnership, distribution of risks between partners, methods of managing risks of partnership) are characterized. It is proposed to distribute risks between partners across the three risk groups: 1) risks that are most often accepted by the private party; 2) risks that most often relate to public partner management; 3) risks that are common to both partners. The proposals developed help to form a partner risk sharing card and take into account the principle of optimal risk control by one partner.

Toyota Production System (TPS) and the derived lean production have cast a shadow over the models of world-class manufacturing (WCM). Yet, some groups such as Fiat have reinvented WCM. Fiat’s WCM is quickly becoming a sort of alternative to TPS-lean production. By means of semi-structured interviews and a direct observation of the documentation of Fiat’s model, this research wants to find the theoretical elements that underpin the model. The methodology is mainly based on grounded theory. The theoretical elements were coded and classified within four dimensions: strategic management, management accounting, operations management and performance measurement system. The four dimensions and their elements were compared for the first time with the same dimensions of TPS-lean production. Fiat’s WCM seems to have a ‘grand strategy’ focused on quality and cost savings where quality must be reached with no trade-off with other strategies. Safety is pursued above all else and Fiat’s WCM cannot be implemented without this first achievement. A particular system called ‘cost deployment’ measures wastes and losses on processes. The performance measurement system is structured and fosters day-by-day management as well as computer-based management. Furthermore, the performance measurement system is based on a complex and formal auditing and benchmarking process. [ABSTRACT FROM PUBLISHER]

Food processing industry in Vietnam has contributed much to GDP growth in general and agriculture sector in specific. Therefore we select LongAn Food Processing exporting company to build qualitative solutions for financial accounting management via an econometric model. We mainly use combination of quantitative methods (statistics, calculation formulas) and qualitative methods including synthesis, inductive and explanatory methods and dialectical materialism methods. The research findings tell us that due to negative correlation between administrative expense, sale cost and COGS and accounting net profit of LAF company, it would suggest that management need to control cost better, COGS better and reduce administrative cost to increase net profit. Besides, this study also give out recommendations for enhancing accounting mangement policies at LongAn food processing exporting company in Vietnam. [ABSTRACT FROM AUTHOR]

Accounting management is essential for the management of private sector companies and public sector entities. In this sense, studies on the performance of accounting management in the private sector show that companies use accounting to improve their results. However, no studies addressing the performance of accounting management in the public sector were found. Thus, the main objective of this study was to analyze the perception of public managers of the Management Units about the performance of accounting management in the Brazilian Navy (BN) using multivariate statistical techniques. For such purpose, a descriptive study with a quantitative approach was used, and a questionnaire was applied to the public managers of BN segregated into three blocks/themes: Accounting Advisory, Accounting Standards and Accounting Training. Data analysis was conducted in four stages: Multiple Correspondence Analysis, Principal Component Analysis, Multiple Linear Regression Analysis and Cluster Analysis. The data indicated the relevance of each theme analyzed and performance levels (very good, good, satisfactory, bad and very bad) of the accounting management at MB. These results show that, in the perception of public managers, the accounting management at BN has satisfactory performance. [ABSTRACT FROM AUTHOR]

In agriculture and rural areas, cooperative works are indispensable and new organizations doing the works are being established. But their accounting is unclear and prone to problems. It's because there are no established accounting systems and few accounting staff in rural areas. So human resource development is necessary. From these reasons, this study is considering the accounting systems of the community cooperative work organizations and clarifying their characteristics. As a result, we found that all members joined the meetings and established their own accounting systems. There are three effects due to these systems: 1) securing accounting transparency, 2) promoting members' understanding of the organization, and 3) promoting participation in village activities. [ABSTRACT FROM AUTHOR]

More than 5 billion online fraud endeavor happens each year in the whole world, in Saudi Arabia by itself, it is predestined that SR 16 billion is wasted every year to commercial fraud, a big portion of which is done electronically. In 2014 Saudi Arabia took the 16th in Kaspersky's list of the most susceptible countries to online attacks, as it appears that Saudi Arabia is, in particular, more susceptible to the modern defiances (Kaspersky, 2014). This study proved that fraud can be controlled and prevented with the good use of accounting management and internal control, companies need to understand the significance accounting management role as it has become more noteworthy, and they need to enable accounting management in the decision-making process and strategic plans formulation, so they can participate more closely to prevent fraud from happening. Furthermore, it has clarified that the Saudi Arabian Monetary Authority (SAMA), has helped with forming laws that would help banks and individuals to prevent fraud, and it counts the bank responsible of any fraud if the client has reported the theft or loss of his card in the condition that he kept his information safe, it also encouraged banks to educate their clients about the importunacy of keeping their credentials safe and secure. [ABSTRACT FROM AUTHOR]

An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).

The aim of the article is to discuss the field of application of lean management account­ing, in comparison to the nature of business strategy. The authors have related their deliberations to three types of strategies corresponding to the key factors of competitive advantage: operational excellence, product leadership and customer intimacy. Based on above factors has been made analysis of management requirements in comparison to information required from the management accounting system. It has been shown that lean management accounting and its calculation methods are best adapted to the contingencies of operational excellence strategy.

Our research is an empirical one and it is based on a survey conducted between November 2012 and January 2013, using a questionnaire that consists of 38 questions administered online and on field to managers in the hospitality industry in Bihor county, Romania. The total population consists of 146 entities from Bihor county, authorized to operate in this sector, the sample comprised 91 tourism entities and the response rate to our questionnaire was 62.33%. The study adds value to the literature regarding managerial accounting in the hospitality industry and tourism in Romania. In what regards the limitations of our research, these are related to the restricted area of application of the questionnaires (Bihor county), the large number of questions in the questionnaire that require maximum concentration of the respondents as well as managers losing patience while filling out the questionnaire.