Accounting - Science topic

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users' questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers f...

As demonstrações contábeis, os relatórios e demonstrativos fiscais, orçamentários, patrimoniais, econômicos e financeiros previstos em lei ou em acordos nacionais ou internacionais devem ser elaborados com a adoção de Sistema Único e Integrado de Execução Orçamentária, Administração Financeira e Controle (SIAFIC). Além de observar um padrão mínimo...

In everyday conversation, messages are often communicated indirectly, implicitly. Why do we seem to communicate so inefficiently? How speakers choose to express a message (modulating confidence, using less explicit formulations) has been proposed to impact how committed they will appear to be to its content. This commitment can be assessed in terms...

It indicates typed illustrations CPP method

For the PFM/IC reform to be successful an appreciation of the benefits of the reform is essential. These are described in this chapter. These benefits do not arise simply from the technical reforms that accompany the implementation of PFM/IC but rather from the managerial improvements that PFM/IC makes possible. This again emphasises the managerial...

The link between BDNF level, physical exercise, and genetic status (Val66Met polymorphism) has not been well researched in older adults. One session of acute aerobic exercise significantly increased the individuals' mean serum BDNF level. Males had significantly higher BDNF levels than females. The Val66Met carriers had a more positive response to...

This article examines the contentious role of ChatGPT, an advanced language model of Generation (4) developed by OpenAI, in education and beyond. It delves into the debate surrounding whether ChatGPT is primarily a tool for cheating or an enhancement tool that empowers users. The article highlights concern about academic integrity and plagiarism...

O presente estudo tem como objetivo evidenciar em que extensão, no tocante ao ensino, as matrizes curriculares de ciências contábeis das instituições de ensino superior do Ceará contemplam a tecnologia da informação em suas disciplinas. Para tanto, realiza-se pesquisa bibliográfica e documental, com abordagem qualiquantitativa, de propósito descrit...

We provide an elementary derivation of an orthogonal coordinate system for boundary layers around evolving smooth surfaces and curves based on the signed-distance function. We go beyond previous works on the signed-distance function and collate useful vector calculus identities for these coordinates. These results and provided code enable consisten...

El trabajo detalla la información referente a los hallazgos de la investigación cuyo objetivo fue determinar el nivel de incidencia de la aplicación del método de Aprendizaje Basado en Problemas (ABP) en la mejora de los resultados de aprendizaje y rendimiento académico de los estudiantes de tercero de bachillerato de la Unidad Educativa “Santa Ros...

Objective: This paper aims to explore the investigation, analysis, and countermeasures of the psychological pressure of college teachers. Method: From March 2023 to May 2023, 3266 college teachers in our city were selected as the research objects, and the sources of their psychological stress were analyzed through a questionnaire survey. Results: I...

Economic update for the Annual Accounting and Auditors Conference (September 2023)

Salvador Carmona, Rector of IE University and Professor and Dean at the IE University Business School in Madrid, Spain, was selected as the 2023 AIB International Educator of the Year by the Fellows of the Academy of International Business (AIB). In this interview, he discusses with Maria Tereza Fleury and William Newburry what led him to become a...

In contrast to strong constraint 4DVar, the weak constraint takes into account the model imperfection in the minimisation process. Relaying on a simple one-dimensional advection equation for a passive tracer, this study shows that the transition from strong to weak constraint, accounting for both observations and model biases, reduces the analysis...

Regional capabilities are considered the primary source of the industrial diversification process. Even so, the existing practice is somewhat reluctant to observe their exact nature. The present study explores one important dimension of regional capabilities, namely the gender gap in workplace skills, and considers it in accounting for the observed...

CITE AS: Кръстева-Христова, Р. (2023). Дигитализацията в счетоводството – влияещи фактори, ползи и предизвикателства. е-JOURNAL VFU, 20, 103-112. ISSN 1313-7514 (online). ABSTRACT: The implementation of digital technologies in all aspects of business, incl. accounting has become an urgent necessity in the modern world. The new digital work environ...

In the midsummer of 2022, a rare regional high-temperature event occurred in the Yangtze River Basin. Chongqing, as the center of this event, also experienced its strongest high temperature since 1961. In this paper, the characteristics of this event in Chongqing are reviewed in detail and compared with those of 2006. We have confirmed the followin...

Positive political theorists typically deny the possibility of collective agents by understanding aggregation problems to imply that groups are not rational decision makers (Riker 1982; Shepsle 1992). This view contrasts with List and Pettit's (2011) view that such problems actually imply the necessity of accounting for collective agents in explana...

Muhasebe ve raporlama süreçleri işletmelerin özelliklerine göre farklılıklar göstermektedir. Bu durum da farklı türdeki işletmeler için farklı özellikteki muhasebe programlarının geliştirilmesini gerekli kılmaktadır. Bu doğrultuda bu çalışmanın amacı işletmelerde kullanılan muhasebe programlarının ihtiyaçlara cevap verebilme düzeyinin kullanıcı ve...

Background Long-term symptoms after a SARS-CoV-2 infection (i.e., post-COVID-19 condition or long COVID), constitute a substantial public health problem. Yet, the prevalence remains currently unclear as different case definitions are used, and negatively tested controls are lacking. We aimed to estimate post-COVID-19 condition prevalence using six...

In Buskerudbyen, there have been two different trials with shared e-bikes. Both shared e-bike schemes are popular among users. However, the number of users utilizing the schemes is relatively low. One trial covered both Kongsberg and Lier, where a total of 6,340 trips were completed in 2022, with approximately 125 users accounting for about 5,000 o...

Kifilideen general matrix progression series of infinite terms is the summation of values of collection of progressive members of the series of system or set which has endless terms where terms are progressive into levels and steps with increasing members in successive levels and one member in the first level. The series of the system is needed in...

Завдяки можливостям, які пропонує автоматизація управлінських процесів, сфера застосування інформаційних систем і технологій (ІСІТ) в бухгалтерському обліку зростає експоненційно і охоплює широкий спектр тем, що зумовлює важливість дослідження понятійного апарату та тенденцій розвитку. Метою статті є дослідження кількісної та якісної структури наук...

: A partir de uma abordagem exploratória, este trabalho analisa estratégias de regulação de sistemas de inteligência artificial, com foco em modelos mais recentes baseados na classificação de riscos. A pesquisa investiga a hipótese de que o modelo regulatório de sistemas de inteligência artificial centrado na classificação de riscos pode conside...

Este artigo tem o objetivo de analisar a eficiência de todos os Conselhos Regionais de Contabilidade e o Conselho Federal de Contabilidade, no exercício de 2021, utilizando o método DEA (Data Envelopment Analysis) para análise de dados. O modelo utilizado tem como primícia avaliar a eficiência da arrecadação de receitas relativas às anuidades e à p...

The study probes comparative and additional value relevance of total comprehensive income and other comprehensive income, respectively, in the Indian context after adopting IFRS-converged accounting standards. The study sample comprises of 367 Indian non-financial companies. The period of study is F.Y. 2016–2017 to F.Y. 2019–2020. Results reveal bo...

The disappearance of the ex-commander of China’s rocket force and his replacement with a non-artillery officer has ineluctably led to much speculation about a new anti-corruption drive within the People’s Liberation Army and raised questions over the combat readiness of the country’s strategic missile forces. Notwithstanding the dearth of official...

This study examines the relationship between revenue and profit drivers and long-term financial performance in the hotel industry based on 17-years data (2004–2020) of six US hotel chains. The analysis creates, tests, and analyzes a cross-level model that examines the complex endogenous relationships, underlying long-term financial performance of h...

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengetahui cara meningkatkan kompetensi mahasiswa dan siswa SMK jurusan akuntansi menggunakan aplikasi Accurate Versi 5 di tingkat Nasional. Melalui kegiatan pengabdian ini diharapkan dapat memberikan pemahaman dan meningkatkan kompetensi mahasiswa dan siswa SMK di tingkat Nasional serta ter...

The standard objection to dualist theories is that they have a hard time accounting for the seemingly obvious fact that these mental phenomena can cause our behaviour. On the plausible assumption that all our behaviour is physically necessitated by entirely physical phenomena, there appears to be no room for dualist mental causation. Some argue tha...

Geometrical optics provides an instructive insight into Brownian motion, ‘pushed’ into a large-deviations regime by imposed constraints. Here we extend geometrical optics of Brownian motion by accounting for diffusion inhomogeneity in space. We consider three simple model problems of Brownian motion on the line or in the plane in situations where t...

In a sequence of experiments, this study investigates how people evaluate others who make risky decisions on their behalf, and how such evaluations affect delegated risk-taking. A decision maker acts on behalf of a client who holds the decision maker accountable by way of a subjective evaluation after observing a risky decision’s outcome. If evalua...

Sea cual sea, el tipo de empresa en el Perú, tiene que regirse a las normas tributarias, y no son ajenas a esto las PYMES. Pero para realizar el trabajo contable no solo tenemos que utilizar las normas tributarias impuestas en el País; sino también se emplean las normas internacionales de contabilidad (NIC), las normas internacionales de informació...

It is an agreed upon fact that the feminist novel approaches writing pain in an attention-grabbing way. On this basis, the present research paper aims to investigate the feasibility of writing pain and its role in promoting the idea of liberation in this type of novels such as Malika Moghadam's Riwayat Al Mamnouaa which is taken as a model for rese...

The gap in competencies requirements between Higher Education Institutions (HEIs) and employers continue to be an attractive topic with mixed opinions about its size. This research aims to explore and investigate such a gap within the Lebanese context. Primary data were collected from a convenient sample of accounting major students, instructors, a...

Forthcoming in Journal of Business Finance and Accounting

Este trabajo se realizó para determinar la relación entre los estilos de aprendizaje y la actitud hacia la estadística en los estudiantes de contabilidad del IV ciclo de la universidad César Vallejo, Lima Este. El diseño seleccionado fue no experimental transeccional, de nivel descriptivo-correlacional. El método aplicado fue el hipotético deductiv...

O objetivo do estudo é identificar a percepção do cliente em relação à proposta de valor entregue a partir dos serviços contábeis prestados por escritórios com estruturas e características diferentes. Por isso, foi realizada uma pesquisa qualitativa e descritiva, desenvolvida por meio de entrevistas com clientes e documentos de escritórios contábei...

Data Management Plans (DMPs) are crucial for a structured research data management and often a mandatory part of research proposals. DMP tools support the development of DMPs. Among the variety of tools available, it can be difficult for researchers, data stewards and institutions to choose the one that is most appropriate for their specific needs...

A special issue call for papers on “Systematic literature reviews in Accounting, Finance and Governance” with a final submission date of 31 May 2024.

Este estudo tem como objetivo analisar a aplicação da Análise Fenomenológica Interpretativa (AFI) em pesquisas de Administração e suas contribuições. Realizou-se uma revisão de literatura tipo Síntese narrativa textual baseada em 52 artigos empíricos da área, publicados entre 2013 e 2022, obtidos da base Scopus com filtro Business, Management and A...

This article discusses the basic principles of accounting and reporting of the company's funds. The relevance is determined by the importance of competent and correct accounting of funds and reporting according to international standards. The stability of the enterprise in the market is achieved with sufficient and coordinated control of cash accou...

The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on international financial reporting standards.

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan yang diukur menggunakan peringkat PROPER, penerapan Green Accounting yang diukur dengan biaya lingkungan dan laba bersih, serta pengungkapan Sustainability Report yang diukur dengan standard GRI (Global Reporting Initiative) terhadap Nilai Perusahaan. Nilai perusahaan diukur dengan...

A captura e armazenamento geológico de carbono associado a bioenergia (BECCS) destaca-se devido, principalmente, à capacidade de alcançar emissões negativas. Diversos instrumentos têm sido implementados para incentivar tecnologias menos poluentes, dentre os quais se encontra o Crédito de Descarbonização (CBio) no Brasil. Este artigo discute de que...

Objetivo: Mostrar la teoría Física Monetaria, desarrollada a partir de la contabilidad llevada por un grupo de Cooperativas en la Habana. Método: Empírico (observación) y Teórico (lógico). Se analizó el trabajo de 29 cooperativas, observando las unidades que se medían, cómo se registraban estas mediciones y cuáles eran los reportes que se obtenían....

El Consejo de Normas Internacionales de Contabilidad, luego de intentar explicar el significado del término confiabilidad, tomó la decisión de sustituirlo por otro que mostrara más claramente su significado, por lo que propuso el de representación fiel. Esto generó malestar entre los profesionales de la contabilidad, quienes señalaban que ese Conse...

New divine consciousness for divine accounting manner for Moses cherub consciousness as assumption

Tujuan Penelitian: Penelitian ini bertujuan untuk memahami praktik akuntansi zakat berbasis nilai-nilai budaya lokal. Desain/Metodologi/Pendekatan Penelitian: Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu; amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Penelitian: H...

Cada ente económico debe cumplir las obligaciones establecidas por los diversos organismos de control. Entre ellos se encuentra el manejo tributario instaurado a través de la aplicabilidad de la normativa emitida y la generación de una cultura tributaria eficiente. Así, se plantea realizar un análisis aplicado a las personas naturales obligadas a l...

A project profile is a document that summarizes the key information about a project, including its goals, objectives, scope, timeline, budget, risks, and challenges. It is an essential tool for project managers and stakeholders, as it helps to ensure that everyone is on the same page and that the project stays on track. This research paper examines...

Este estudo teve como objetivo analisar os níveis de transparência dos conselhos regionais de con-tabilidade da região Norte do Brasil, adotando como referência um questionário com 13 itens em conformidade com as exigências do Acórdão 96/2016 do Tribunal de Contas da União (TCU), que notificou os conselhos profissionais a se adequarem aos requisito...

O presente estudo objetiva investigar a adequação das ementas curriculares das disciplinas de tecnologia em contabilidade às demandas do mercado no Brasil, Estados Unidos e Portugal. Foram analisados os conteúdos das ementas das disciplinas de tecnologia de 6 cursos de graduação em contabilidade de 6 Instituições de Ensino Superior (IES), sendo 2 I...

Esta investigación tuvo como objetivo analizar la implementación de nuevos sistemas tecnológicos contables (software del sistema CONTPAQi®) en la impartición de clases a los estudiantes de la Licenciatura en Contaduría Pública de la Universidad Juárez Autónoma de Tabasco (UJAT), y así identificar la importancia que tiene está en su aprendizaje. El...

Objetivo: A informação contábil relevante é aquela capaz de influenciar a tomada de decisão de um determinado usuário. Porém, se a informação gerada for advinda de relatórios fraudados, esta perde sua relevância, ou seja, deixa de ser útil para um tomador de decisão. Sendo assim, este estudo objetiva verificar a relação existente entre indicativos...

Buscando contribuir para debates sobre mudanças metodológicas, estudou o comportamento autorregulado dos discentes do curso de Contabilidade. As estratégias metacognitivas de aprendizado autorregulado são processos de amplificação de aprendizado que estão subdivididas em 14 e que segundo a literatura quanto mais os discentes se utilizam dessas estr...

يهدف البحث إلى التعرف الى مدى ادراك المحاسبين بتقنية البلوك تشين وتاثيرها على مهنة المحاسبة وكيفية استخداماتها وخصائصها ومحاولة إبراز أهم التاثيرات والتطورات التي يمكن أن تحدثها على مهنة المحاسبة. توصل الباحثين إلى نتائج أهمها ان تقنية البلوك تشين تؤدي إلى توفير فرص عديدة لمهنة المحاسبة ما يمكنها من رفع جودتها ويحسن من خدماتها من حيث الاحتفاظ بالسج...

Primary angiosarcoma of the breast is a rare entity, accounting for less than 0.1% of breast malignancies, with potential life-threatening outcomes. Diagnosis of angiosarcoma can be difficult due to its variable and unpredictable clinical, radiological, and pathological presentation. Primary angiosarcoma occurs predominantly in younger populations...

Serum growth differentiation factor 15 (GDF-15) levels are elevated in patients with Parkinson’s disease (PD) and may help differentiate these patients from healthy individuals. We aimed to clarify whether serum GDF-15 levels can help differentiate PD from atypical parkinsonian syndromes and determine the association between serum GDF-15 levels and...

O resultado financeiro da cooperativa reflete na dimensão social. Logo, o estudo objetiva compreender o reflexo do perfil e da destinação das sobras na sustentabilidade financeira e no desempenho das cooperativas agropecuárias. Para tanto, mensura indicadores de sustentabilidade financeira: taxa de crescimento interna (TCI) e taxa de crescimento su...

SUMARIO: 1. PRESUPUESTOS MACROECONÓMICOS: 1.1. Ingresos públicos; 1.2. Gasto versus inversión pública; 1.3. La política económica como instrumento de políticas públicas.—2. EL PRESUPUESTO COMO INSTRUMENTO DE POLÍTICA ECONÓMICA; 2.1. El presupuesto, el principio democrático y el Estado de Derecho; 2.2.Principios: economía, eficiencia, estabilidad pr...

In an axiverse with numerous axions, the cosmological moduli problem poses a significant challenge because the abundance of axions can easily exceed that of dark matter. The well-established stochastic axion scenario offers a simple solution, relying on relatively low-scale inflation. However, axions are typically subject to mixing due to mass and...

This study aims to examine the effect of social influence and effort expectancy on the intention to use and actual usage of cashless payment systems with financial literacy as moderating variable. To conduct this study questionnaires were distributed to all active accounting students at Airlangga University and from there, 128 research samples were...

This study provides a theoretical framework to help isolate persistence estimates of earnings innovations from the effects of accounting measurements. We show that estimates of persistence are biased downward when using reported earnings because of the presence of accrual estimation errors. The greater the errors, the greater the downward bias, whi...

Universiti Malaysia Sarawak (UNIMAS) introduced a new program named Bachelor of Accountancy in September 2012. It would be interesting to find out what had influenced the students to accept the offer of accounting as a major. Thus, the objective of this study is to identify the factors related to the choice of students in accepting the offer of acc...

Scandals within the nonprofit sector over compensation and management have increased calls for nonprofits to demonstrate accountability. Many organizations have responded by disclosing information online and providing tools that allow web-based interactions with stakeholders. The literature on nonprofits’ online accountability has found that the le...

UMKM initiatives help create jobs and are very important in assisting Batubara Regency in solving its financial problems to improve the local economy and improve the welfare of its residents, especially in Pahlawan village, Tanjung Tiram District. The purpose of this research is to find out how good the understanding and readiness of UMKM players a...

Este artigo traz o objetivo de mapear e analisar a configuração da produção científica internacional sobre contabilidade ambiental, utilizando as bases de dados internacionais ISI Web of Science (Wos) e Scopus. Usou-se a metodologia de revisão bibliométrica de literatura e seguindo as leis de Bradford, Lotka e Zipf analisou-se os resultados que abo...

We present evidence for new phases of the Standard Model Higgs potential. We study the Standard Model physical trajectory accounting for the Higgs curvature mass with the mass-dependent functional renormalisation group. New unstable and non-trivially stable phases are found at energies above the Planck scale and below the Abelian Landau pole. While...

To alleviate the Eddy effect of the high-speed solenoid valve (HSV) and improve its dynamic response speed, a novel HSV with a composite iron core is presented. The time-step finite element method is used to establish and verify the numerical simulation of HSV coupling multiple physical fields. Then, the Eddy effect and dynamic response characteris...

Penelitian terhadap pendapatan yang diperoleh PT. Pelabuhan Indonesia (Persero) Regional 2 Sunda Kelapa yang bergerak dibidang Jasa Penyewaan bertujuan untuk mengetahui sejauh mana praktek analisis pengakuan dan pengukuran pendapatan yang sudah berjalan pada PT. Pelabuhan Indonesia (Persero) Regional 2 Sunda Kelapa dan membandingkannya dengan Stand...

RESUMEN El estado cubano actualmente perfecciona sus sistemas contables, buscando aumentar su eficiencia de uso y la toma de decisiones correctivas a través de la información brindada. La presente investigación tuvo como objetivo proponer procedimientos contables, utilizando la cadena de valor de paneles fotovoltaicos, en la Empresa de Componentes...

El presente trabajo investigativo tuvo como objetivo analizar el comportamiento de los comerciantes de la calle Alajuela de la ciudad de Portoviejo como personas naturales no obligadas a llevar contabilidad dentro del periodo 2020-2021, con el fin de verificar si el patrón de multas tiene una incidencia positiva o negativa en los contribuyentes, o...

Reviewer Acknowledgements for Accounting and Finance Research, Vol. 12, No. 3, 2023