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Accounting - Science topic

System of recording financial transactions.
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Publications related to Accounting (10,000)
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هدف اصلي اين پژوهش، بررسي اثر روابط سياسي با دولت بر رابطه بين مسئوليت‌پذيري اجتماعي و محافظه‌كاري حسابداري در شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران مي‌باشد. فرضيه‌هاي پژوهش بر مبناي نمونه آماري متشكل از 124 شركت طي دوره زماني 1393 لغايت 1399 و با استفاده از الگوهاي رگرسيوني چند متغيره و چينش داده‌هاي تابلويي، مورد آزمون قرار گرفت. يافته‌...
Conference Paper
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Neste trabalho apresentamos um projeto, cujo objetivo é proceder à tokenização da contabilidade. Implementámos uma Prova de Conceito (PdC) composta por alguns lançamentos contabilísticos. O projeto consiste na construção de uma especificação do SNC (Sistema de Normalização Contabilística) num template de smart contract e na sua implementação: o TOK...
Article
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The idea of decentralisation is now universally accepted. Quality governance enhances through decentralisation. Post-globalization allows citizens to express their views regarding developmental work in their area. Over the decades, it has become a very trendy term. The term decentralization is a synonym for accountability. Decentralization is calle...
Conference Paper
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The present study aimed to detect statistical differences in the start performance between relay and individual races accounting for gender and relay start techniques. Race data of relay races and corresponding individual races from European Championships (2019) were analysed. Linear mixed models for repeated measures were applied to compare the di...
Article
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“Leiomyosarcomas, as a group, represent one of the most common subtypes of soft tissue sarcoma, accounting for 10–20% of all cases.”
Article
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We study how to perform tests on samples of pairs of observations and predictions in order to assess whether or not the predictions are prudent. Prudence requires that the mean of the difference of the observation-prediction pairs can be shown to be significantly negative. For safe conclusions,we suggest testing both unweighted (or equally weighted...
Conference Paper
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O digital vem se tornando cada vez mais relevante para as organizações. Novas dinâmicas são criadas no ambiente organizacional por meio de tecnologias como a inteligência artificial, o que leva ao desafio de escolher lentes teóricas que consigam abarcar este fenômeno. O artigo teve como objetivo identificar as lentes teóricas utilizadas pelos pesqu...
Presentation
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Impact of digital transformations on the Accounting profession and future readiness strategies were demystified.
Article
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The article analyses the organization of the public accounting system in the context generated of the need for the transition to digital technology in the economy. Analyzed the essential and minimal conditions for the establishment of a digital accounting support information platform for public institutions. Analyzed the problems and solutions in t...
Conference Paper
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Resumo Integrar conceitos de outras áreas do conhecimento com a Contabilidade possibilita na promoção da qualidade da informação, da transparência e traça novos caminhos para a tomada de decisão. Nesse sentido, este artigo busca investigar como a Lei de Newcomb-Benford (LNB) uma metodologia das ciências exatas, pode contribuir com os trabalhos da A...
Article
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Facultad de comunicación y ciencias administrativas-Escuela profesional de contabilidad Artículo de opinión El lenguaje El lenguaje es básicamente la capacidad que tienen todas las personas para comunicarse y expresarse de forma oral, gestual o con señas, esto último es muy importante para poder llegar al entendimiento común y lograr la comunicació...
Article
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Cuando escuchamos la palabra "contabilidad", lo primero que se nos viene a la mente son números, cuentas, operaciones matemáticas, etc; es por eso, que definimos a la contabilidad como algo matemático, y no nos ponemos a pensar si la contabilidad, podría considerarse como algo más. ¿Podría ser la contabilidad una especie de lenguaje?
Article
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En la contabilidad la comunicación se percibe como unos de los principales pilares para transmitir la información financiera que refleja la situación económica de una entidad o empresa mediante los estados financieros.
Poster
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La comunicación es interdisciplinaria con el que podemos transmitir información, ayuda al proceso de aprendizaje, mejora la calidad de estudio, desarrolla una indispensable forma para la comunicación, empodera con habilidades cognitivas, conduciendo hacia un adecuado lenguaje intercultural en una creciente globalización y transformación continua de...
Article
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La comunicación es un proceso de interacción social utilizando de esta manera signos y sistemas de información formando así parte de la actividad humana. Lograr una comunicación es fundamental para asegurar el proceso de interacción en los diversos sistemas sociales del mundo, como por ejemplo en la contabilidad.
Article
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La comunicación empresarial en la contabilidad es esencial para un contador, ya que la contabilidad es el lenguaje de los negocios, pues identifica y comunica la información financiera de una entidad para la toma de decisiones, la contabilidad se hace para comunicarse, no para mantenerse oculta y así poder llevar acabo una organización con el fin d...
Article
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La comunicación es una transmisión e intercambio de mensaje entre un emisor y un receptor, tenemos diferentes formas de comunicarnos, lenguaje adecuado, contexto que se desarrolla, ruido, retroalimentación; tenemos una comunicación avanzada.
Article
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La principal función de la comunicación es permitir la transmisión de conocimientos, y dentro de la rama de la contabilidad esto es de suma importancia, ya que en ella se propicia la mejora de la sociedad en diversos campos. El desarrollo de la sociedad parte del soporte financiero que tenga, y como podría tener uno solido si no desarrolla una corr...
Article
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Te has preguntado ¿Cómo es la comunicación humana en el mundo actual?, ¿cuáles son sus beneficios en los diferentes ámbitos? La comunicación entre las personas nos permite hacer posible que podamos comprender el mundo que nos rodea, ¿Pero somos realmente conscientes del valor de la comunicación?
Article
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A medida que ha ido avanzando los años, la contabilidad a evolucionado significativamente, pasando por diversas épocas, pero se cuestiona, la utilidad para la actualidad y como la comunicación que tenemos día a día, nos ayuda a poder manejar el lenguaje de los negocios, dando a conocer información financiera de una entidad, para la buena toma de de...
Article
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La contabilidad es famosa como el lenguaje de los negocios y, por consiguiente, comunica información por medio de los estados financieros de objetivo general. En medio de las conclusiones remarca que, pese a que por ahora la mayor parte de las organizaciones no cuentan con la capacidad tecnológica elemental, el XBRL se ha erigido como un medio alte...
Article
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¿Qué es la comunicación? ¿Cuánta importancia tiene la comunicación? ¿Qué es la contabilidad? ¿Qué relación tiene la comunicación con la contabilidad?, estas son algunas de las preguntas que muchos nos hacemos al tratar de saber cuál es el papel de la comunicación y de la contabilidad, y lo más importante en que se relacionan estas dos palabras.
Article
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La comunicación, como sabemos es importante para nuestra vida personal y empresarial, es la herramienta para relacionarnos, obtener lo que necesitamos o aquello que queremos y para expresarnos. Así que comunicar no sólo tiene que ver con la relación entre las personas, sino también con la interacción entre empresas o transmitir valores e informació...
Article
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Alguna vez, ¿has pensado en esto? ¿En la comunicación como fuente de éxito? Algunas personas suelen darle muy poca importancia a lo que verdaderamente es la comunicación, muchos piensan que solo nos ayuda a comunicarnos, como el mismo nombre lo dice. Pero lo que no saben es que la comunicación va mucho más allá de lo que podemos escuchar, y ¿Cómo a...
Article
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Objetivo do estudo: investigar a produção científica sobre a literatura de turismo de futebol, desenvolvendo um panorama sobre as pesquisas acadêmicas relacionadas à temática.Metodologia/abordagem: revisão sistemática da literatura, de abordagem qualitativa e natureza exploratória-descritiva. Posto isso, após a pesquisa em três bases de dados, sele...
Article
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O objetivo deste artigo foi analisar a transparência pública – praticada pelos Conselhos de Fiscalização Profissional do Nordeste do Brasil – à luz da Lei de Acesso à Informação. O estudo teve como recorte os Conselhos de Administração, de Contabilidade, de Economia e a Ordem dos Advogados do Brasil, totalizando 36 unidades pesquisadas. Metodologic...
Preprint
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In this paper, we present a framework for Multilingual Scene Text Visual Question Answering that deals with new languages in a zero-shot fashion. Specifically, we consider the task of Scene Text Visual Question Answering (STVQA) in which the question can be asked in different languages and it is not necessarily aligned to the scene text language. T...
Article
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Technically accounting, Intertextuality designates the interdependence of a literary text on any literary one in structure, themes, imagery and so forth. As a matter of fact, the term is first coined by Julia Kristeva in 1966 whose contention was that a literary text is not an isolated entity but is made up of a
Article
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RESUMO A pandemia causada pelo COVID-19 provocou transformações na organização social do trabalho, ocasionada principalmente pela expansão do trabalho remoto, e afetou trabalhadoras e trabalhadores brasileiros, já prejudicados pelas sucessivas reformas trabalhistas e previdenciárias realizadas especialmente no decorrer das últimas três décadas. Com...
Article
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Nos últimos anos a temática dos Objetivos de Desenvolvimento Sustentável (ODS) tem alcançado relevância no mundo político, obtendo amplo acolhimento no sentido de moldar a compreensão das responsabilidades organizacionais. No entanto, a academia, especialmente na área da contabilidade, tem tido uma resposta muito residual no respeitante à necessári...
Cover Page
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A New Certificate of Excellence in Peer Reviewing from Asian Journal of Economics, Business and Accounting.
Article
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Accounting principles state that the net presentation of offsetting assets and liabilities on the balance sheet is improper unless the right of setoff exists. Derivatives dealers and their frequent counterparties enter into master netting agreements (MNAs) that provide a limited right of setoff that is insufficient (sufficient) for net presentation...
Thesis
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The purpose of this study is to develop a model for the appraisal of the effectiveness of Foreign Language Teachers. This study is the result of my experience and contemplations as an English language teacher -- it is also the result of my experience as an accountant and my studies in Management. One point kept turning in my head – is it possible t...
Preprint
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Micromagnetic exchange is usually derived by performing the continuum limit of the Heisenberg model on a cubic lattice, where the exchange integrals are assumed to be identical for all nearest neighbors. This limitation normally imposes the use of a microscopic theory to explain the appearance of higher order magnetic interactions such as the Dzyal...
Article
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This paper discusses a method for taking into account rounding errors when constructing a stopping criterion for the iterative process in gradient minimization methods. The main aim of this work was to develop methods for improving the quality of the solutions for real applied minimization problems; these solutions require significant amounts of ca...
Article
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Kegiatan ini bertujuan untuk memberikan tambahan wawasan kepada siswa dalam pengetahuan dasar dan terapan mengenai digital accounting sebagai upaya pencapaian tujuan untuk bekal menghadapi dunia kerja. Pada pelaksanaan kegiatan PKM pendampingan melakukan pelatihan materi yang berkaitan dengan digital accounting pada siswa seperti software-software...
Preprint
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Multisensory integration and recalibration are two processes by which perception deals with discrepant multisensory signals. In the lab, integration can be probed via the presentation of simultaneous spatially discrepant audio-visual stimuli, i.e. in a spatial ventriloquism paradigm. Recalibration here manifests as an aftereffect bias in unisensory...
Article
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The study of enterprise management driven by accounting data has not only great strategic significance but also great practical value and distinctive characteristics of The Times. Although the macro evaluation of DCMM is strong, its objective operability is slightly weak. Therefore, based on the maturity model, this article establishes a three-leve...
Book
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Temporal Mechanics represents 49 consecutive pre-print papers, provided in this PDF to simplify paper navigation, detailing the newly proposed idea of zero-dimensional mathematics and associated time-points in space forming a general timespace tapestry accounting for known physical phenomenal data. This PDF represents the reference-companion to an...
Research
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Call for papers for special issue of Critical Perspectives on Accounting on 'Critical Accounting for Work and Workers'
Book
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Il lavoro è stato elaborato nell’ambito del progetto Spesa pubblica in agricoltura e, dopo un’esposizione sintetica della riforma strutturale della finanza e della contabilità pubblica del nostro Paese del 2009, analizza i principali interventi previsti dalla legge di bilancio 2022 e dai provvedimenti attuativi successivi. Lo studio ha l’obiettivo...
Article
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Gastric carcinoma with lymphoid stroma is a rare variant of gastric carcinoma accounting for 1%–7% of gastric carcinomas. Its association with gastric leiomyoma and ectopic pancreas is extremely rare. We herein report an unusual simultaneous occurrence of gastric carcinoma with lymphoid stroma, calcified leiomyoma, and ectopic pancreas. The coexist...
Article
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En la reunión de la Junta de Gobierno de la FACPCE celebrada en la ciudad de Corrientes el pasado 1/7/2022, se aprobó la resolución técnica (RT - FACPCE) 54 “Normas Contables Profesionales: Norma Unificada Argentina de Contabilidad” (NUA), con aplicación obligatoria a ejercicios económicos iniciados a partir del 1/1/2024 inclusive, y admitiendo su...
Article
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Este estudo teve como objetivo identificar a relação existente entre as estratégias de aprendizagem adotadas por graduandos de contabilidade do Ensino a Distância (EAD) e seus respectivos desempenhos acadêmicos. Com a pandemia provocada pela Covid-19, várias Instituições de Ensino Superior (IES) precisaram investir em tecnologias que facilitam a in...
Article
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This study examines how financial firms’ tax aggressiveness differs from their peers in other sectors. Using confidential tax return data of the 5,968 largest Indonesian firms from 2009 to 2017, our study finds financial firms to have lower tax burdens relative to their non-financial counterparts, suggesting more opportunities for tax avoidance. Fu...
Article
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When Luca Pacioli invented the Double Entry System in the 15th century, it was discovered as a branch of arithmetic. Today, accounting is no longer limited to book-keeping but has evolved as an information system. In the current era of information technology, the importance of information systems is immeasurable.
Book
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É com imensa satisfação que apresento o livro Diálogos e Debates: Reflexões sobre Contabilidade e Administração, de autoria do professor Júlio Meirelles. Com o objetivo de apresentar uma visão prática e didática sobre o que se vivencia no exercício diário das empresas, sejam elas de pequeno, médio ou grande porte, inovando o aprendizado e ensino da...
Article
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As Defensorias Públicas (DPs) são responsáveis por prover assistência jurídica a cidadãos em situação de vulnerabilidade social e econômica. Essas organizações litigam diretamente contra o Estado para garantir a prestação de serviços públicos e evitar abusos ou desvios por parte do governo. Portanto, autonomia tende a ser relevante para que essas o...
Article
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Background : Accounting Standard practices and their relationships with the performance of commercial banks in Kabale Municipality in Uganda are not defined. Probing into the relationship between the two will unearth the key necessary to impact management capacity
Conference Paper
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Phago and Louw deal with the issue of accountability in South Africa. The question that directs the discourse of their paper is whether public service accountability is a matter of compliance or effect?
Preprint
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Desi index calculates the value of Electronic Information Sharing, or the number of companies that have used an ERP-Enterprise Resource Plannig software package to share information between different functional areas such as accounting, planning, production, and marketing.
Article
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Cancer is a disease associated with aging, with patients over 70 accounting for 50% of newly diagnosed malignancies and 70% of all cancer deaths. Despite this epidemiologic context, older patients with cancer continue to be underrepresented in clinical trials which are necessary to establish new standards of cancer care. [...]
Article
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Retroperitoneal space is a rare location for schwannomas accounting for about 1-3% of all schwannomas with wide variety of symptoms on presentation. We herein report a case of retroperitoneal schwannoma in an adult who suffered from left lower abdominal pain for 1 year. We also highlight the chain of investigations, surgical management that was und...
Article
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This paper uses variation in real estate prices to study Chief Executive Officer (CEO) pay for luck. We distinguish between pay for luck and pay for responding to luck (action) by exploiting US GAAP accounting rules, which mandate that real estate used in the firm’s operations is not marked-to-market. This setting allows us to empirically disentang...
Article
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Calculations of the superfluid density in the inner crust of neutron stars using different approaches are in strong disagreement, which causes a debate on the accountability of pulsar glitches based on superfluidity. Using a simple unified model, we study the dependence on approximation of the superfluid density in a periodic potential. In comparis...
Article
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We investigate whether the display of portfolio performance as coming from one large portfolio or two smaller subportfolios matters to individuals and whether prospect theory can explain this preference. To this end, we run a large survey experiment of 3267 individuals in 5 European countries presenting an identical overall return as coming from on...
Article
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Bu çalışmada Amerika Birleşik Devletlerindeki üniversitelerle Türkiye’deki üniversitelerin işletme lisans bölümlerindeki dersler karşılaştırılmıştır. Bu karşılaştırma Uluslararası Muhasebe Eğitim Standardı 2 (IES) kapsamındaki muhasebe finans ve teknoloji teknik yeterlilik alanlarına göre müfredatlarda yer alması gereken dersleri kapsamaktadır. Kar...
Article
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This study focuses on waqf, which specifically analyzes the waqf accounting system based on the PSAK that DSAS just approved in early 2021. This study aims to determine Nazhir's understanding of applying the waqf accounting system based on PSAK 112 at waqf management institutions in the Surabaya area. The sampling technique in this study used snowb...
Article
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In this paper, we establish some generalizations of the upper bound estimates for the modulus of the derivative of a polynomial on the unit disk while accounting for the positioning of the zeros and extremal coefficients of the underlying polynomial. We shall also extend the obtained results to the polar derivative of a polynomial. The estimates ob...
Article
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A small and medium business person requires cell phone bookkeeping applications that can be utilized to generate monetary details to cross-check the monetary circumstances of their work. Surviving cell phone bookkeeping apps are now universally utilized by SMEs. In this research, the efficacy of cell phone bookkeeping apps was studied. Productive c...
Article
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In accounting, quantitative economics and finance, it is perfectly normal to get 1 + 2 = 1 especially when qualitative characteristics are identified based on productivity and relative contribution of different qualitative identifications of a digit as simple as 1 or 2.
Article
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Background: Pneumonia is the leading cause of mortality and morbidity in under-five children which accounting two million under-five deaths each year globally. Half of these deaths occur in Sub-Saharan Africa. Regardless of this fact, efforts to identify determinants of pneumonia have been limited in the study area. The aim of this study was to ide...
Article
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A lean accounting system is a complex phenomenon the success of which can depend on several factors. Efforts to implement and/or maintain a successful lean accounting system have failed many times, however, only a few studies have addressed this predicament of the implementers. The objective of this study is to find out the importance of lean accou...
Article
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Better regulation, accountability and support are required to enable art therapy to contribute more fully to community health and wellbeing, according to researchers Max Loomes and Henry Bowen. https://www.croakey.org/for-art-therapy-to-flourish-better-regulation-and-protections-are-required/
Conference Paper
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While the notion of using accrual accounting in the government sector is to assist in measuring the long-term financial sustainability, the accrual-based balance sheet has inherent limitations that greatly reduce its utility for this purpose. Moreover, the current literature lacks focus on the role of accounting frameworks in the endeavor to make p...
Article
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O objetivo da pesquisa foi analisar os relatórios de sustentabilidade da empresa Monsanto, observando aspectos e características dos princípios da contabilidade dialógica na divulgação de informação socioambiental. Os dados foram extraídos dos Relatórios Anuais, Relatórios de Sustentabilidade e website da entidade, período de 2009 a 2017. A técnica...