Which crops should be included in a carbon accounting system for Australian agriculture?

2009 ◽  
Vol 60 (7) ◽  
pp. 617 ◽  
Author(s):  
Murray Unkovich ◽  
Jeff Baldock ◽  
Steve Marvanek
Keyword(s):  
Management Practices ◽  
Carbon Accounting ◽  
Accounting System ◽  
Field Crop ◽  
Model Framework ◽  
Accounting Systems ◽  
Horticultural Crops ◽  
Methane Fluxes ◽  
Australian Bureau Of Statistics ◽  
Ghg Fluxes

Dryland agriculture is both a potential source and potential sink for CO2 and other greenhouse gases. Many carbon accounting systems apply simple emissions factors to production units to estimate greenhouse gas (GHG) fluxes. However, in Australia, substantial variation in climate, soils, and management across >20 Mha of field crop sowings and >30 Mha of sown pastures in the intensive land use zone, provides substantial challenges for a national carbon accounting system, and simple emission factors are unlikely to apply across the region. In Australia a model framework has been developed that requires estimates of crop dry matter production and harvested yield as the first step to obtain carbon (residue) inputs. We use Australian Bureau of Statistics data to identify which crops would need to be included in such a carbon accounting system. Wheat, barley, lupin, and canola accounted for >80% of field crop sowings in Australia in 2006, and a total of 22 crops account for >99% of the sowing area in all States. In some States, only four or six crops can account for 99% of the cropping area. We provide a ranking of these crops for Australia and for each Australian State as a focus for the establishment of a comprehensive carbon accounting framework. Horticultural crops, although diverse, are less important in terms of total area and thus C balances for generic viticulture, vegetables, and orchard fruit crops should suffice. The dataset of crop areas presented here is the most comprehensive account of crop sowings presented in the literature and provides a useful resource for those interested in Australian agriculture. The field crop rankings presented represent only the area of crop sowings and should not be taken as rankings of importance in terms of the magnitude of all GHG fluxes. This awaits a more detailed analysis of climate, soils, and management practices across each of the regions where the crops are grown and their relationships to CO2, nitrous oxide and methane fluxes. For pastures, there is a need for more detailed, up to date, spatially explicit information on the predominant sown pasture types across the Australian cropping belt before C balances for these can be more reliably modelled at the desired spatial scale.

scholarly journals Accounting Statements and Their Transformation

2018 ◽  
pp. 38-49
Author(s):  
M. V. Koryagin
Keyword(s):  
Management Practices ◽  
Financial Statements ◽  
Accounting System ◽  
Accounting Systems ◽  
Research Issues ◽  
General Picture ◽  
General Classification ◽  
Current Trends ◽  
Further Development

The necessity for studying the current performance of the accounting statements system, finding out its transformation trends and justifying the vectors for its further improvement are substantiated. The existing approaches to defining the trends in the development of accounting statements are investigated, and their critical analysis is made. The author’s classification of trends in the development of accounting statements are developed taking into account changes in user’s requests for the accounting information. The problems and disadvantages of the existing accounting systems (financial, managerial, and strategic) are identified and further directions and prospects for their development are highlighted. The attention is focused on further directions of the development of accounting systems, which will elevate the accounting science on a new level of quality and ensure compliance of the accounting theory with the requirements of modern accounting and management practices. The essential tendencies in the development of accounting statements, which are insufficiently explored, and the vectors for modernization of the accounting system, not well-grounded in terms of creating new types, formats and forms of accounting statements, are outlined. It is found that a general classification of trends in the development of accounting statements has not existed by now, which does not allow for creating a general picture of research issues in this area. Not only the current trends in the development of accounting statements, but their backgrounds and impact on building a general classification of trends in the development of financial statements are analyzed. It is concluded that building of a classification of trends in the development of accounting statements has an important theoretical and practical value for the further development of accounting, because it will allow for to deeper understanding of the essence of various phenomena involved in the development of accounting statements.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920

2007 ◽  
Vol 34 (2) ◽  
pp. 169-200 ◽  
Author(s):  
Daijiro Fujimura
Keyword(s):  
Accounting System ◽  
Accounting Systems ◽  
Income Statement ◽  
Public Accountants ◽  
And Performance

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.

scholarly journals Carbon Accounting System: The Bridge between Carbon Governance and Carbon Performance in Malaysian Companies

2021 ◽  
pp. 1927851
Author(s):  
Tze San Ong ◽  
Nur Fatin Binti Kasbun ◽  
Boon Heng Teh ◽  
Haslinah Muhammad ◽  
Sohail Ahmad Javeed
Keyword(s):  
Carbon Accounting ◽  
Accounting System ◽  
Carbon Performance

scholarly journals Developing Pavement Marking Management Systems: A Theoretical Model Framework Based on the Experiences of the US Transportation Agencies

2021 ◽  
Vol 6 (2) ◽  
pp. 18
Author(s):  
Alireza Sassani ◽  
Omar Smadi ◽  
Neal Hawkins
Keyword(s):  
Asset Management ◽  
Management Practices ◽  
Relevant Literature ◽  
Building Blocks ◽  
Management Systems ◽  
Model Framework ◽  
Pavement Markings ◽  
The Us ◽  
Pavement Marking ◽  
Transportation Agencies

Pavement markings are essential elements of transportation infrastructure with critical impacts on safety and mobility. They provide road users with the necessary information to adjust driving behavior or make calculated decisions about commuting. The visibility of pavement markings for drivers can be the boundary between a safe trip and a disastrous accident. Consequently, transportation agencies at the local or national levels allocate sizeable budgets to upkeep the pavement markings under their jurisdiction. Infrastructure asset management systems (IAMS) are often biased toward high-capital-cost assets such as pavements and bridges, not providing structured asset management (AM) plans for low-cost assets such as pavement markings. However, recent advances in transportation asset management (TAM) have promoted an integrated approach involving the pavement marking management system (PMMS). A PMMS brings all data items and processes under a comprehensive AM plan and enables managing pavement markings more efficiently. Pavement marking operations depend on location, conditions, and AM policies, highly diversifying the pavement marking management practices among agencies and making it difficult to create a holistic image of the system. Most of the available resources for pavement marking management focus on practices instead of strategies. Therefore, there is a lack of comprehensive guidelines and model frameworks for developing PMMS. This study utilizes the existing body of knowledge to build a guideline for developing and implementing PMMS. First, by adapting the core AM concepts to pavement marking management, a model framework for PMMS is created, and the building blocks and elements of the framework are introduced. Then, the caveats and practical points in PMMS implementation are discussed based on the US transportation agencies’ experiences and the relevant literature. This guideline is aspired to facilitate PMMS development for the agencies and pave the way for future pavement marking management tools and databases.

ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Maksalmina Maksalmina
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Clear Picture ◽  
Accounting System ◽  
Accounting Systems ◽  
Data Presentation ◽  
Banda Aceh ◽  
Descriptive Qualitative

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals Proximal sensing for soil carbon accounting

2018 ◽  
Author(s):  
Jacqueline R. England ◽  
Raphael Armando Viscarra Rossel
Keyword(s):  
Bulk Density ◽  
Financial Incentives ◽  
Management Practices ◽  
Ghg Emissions ◽  
Carbon Accounting ◽  
Soil Organic C ◽  
Proximal Sensing ◽  
Organic C ◽  
Soil C ◽  
Cost Efficient

Abstract. Maintaining or increasing soil organic carbon (C) is important for securing food production, and for mitigating greenhouse gas (GHG) emissions, climate change and land degradation. Some land management practices in cropping, grazing, horticultural and mixed farming systems can be used to increase organic C in soil, but to assess their effectiveness, we need accurate and cost-efficient methods for measuring and monitoring the change. To determine the stock of organic C in soil, one needs measurements of soil organic C concentration, bulk density and gravel content, but using conventional laboratory-based analytical methods is expensive. Our aim here is to review the current state of proximal sensing for the development of new soil C accounting methods for emissions reporting and in emissions reduction schemes. We evaluated sensing techniques in terms of their rapidity, cost, accuracy, safety, readiness and their state of development. The most suitable technique for measuring soil organic C concentrations appears to be vis–NIR spectroscopy and for bulk density active gamma-ray attenuation. Sensors for measuring gravel have not been developed, but an interim solution with rapid wet-sieving and automated measurement appears useful. Field-deployable, multi-sensor systems are needed for cost-efficient soil C accounting. Proximal sensing can be used for soil organic C accounting, but the methods need to be standardised and procedural guidelines need to be developed to ensure proficient measurement and accurate reporting and verification. This is particularly important if the schemes use financial incentives for landholders to adopt management practices to sequester soil organic C. We list and discuss the requirements for the development of new soil C accounting methods that are based on proximal sensing, including requirements for recording, verification and auditing.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals CONCEPTUAL APPROACHES TO CLASSIFICATION OF NATIONAL ACCOUNTING SYSTEMS

2020 ◽  
Vol 384 (2) ◽  
pp. 111-118
Author(s):  
Y. E. Putihin ◽  
Y. N. Akimova ◽  
N. V. Ostrovskaya ◽  
I. A. Manvelova ◽  
E. V. Negashev
Keyword(s):  
Accounting Standards ◽  
International Standards ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Accounting Systems ◽  
National Accounting ◽  
The Uk ◽  
The Eu

International Accounting Practice Accounting is multifaceted and heterogeneous. First distinguish between international standards and national standards. National accounting standards for each country is being developed independently. The leading countries in the field of national accounting standards are the United Kingdom and the United States, which is determined by the role of these countries in international financial markets. In different countries, national accounting standards are called differently; in addition, various bodies are involved in their development: in some these are state bodies, in other countries professional organizations. International accounting standards are implemented and developed at 2 levels: international, global and regional. In the regional aspect, the main role belongs to the EU Accounting Commission, which regulates these matters in the EU countries. World standards are developed by several organizations: International Federation of Accountants, Committee on International Accounting Standards, Intergovernmental Group of Experts on International Standards Reporting and Accounting Center for Transnational United Nations Corporation, Economic development and cooperation. There is a great variety of accounting systems around the world. The differences between them are explained mainly by the different business environments in which they operate. Among many classifications, which are based on various principles, two main classifications can be distinguished. The first one is based on the “geographical” principle, i.e.: the UK-US system, the Continental system, the Latin American system. In the second classification, systems are clustered based on their typical properties and hierarchy. The upper level defines the objectives that the accounting system focuses on. Next, systems are rated based on whether the state insists on applying the theoretical approach or the actual legislative requirements and business needs. It might be difficult to classify a system as belonging to a specific group if the country’s accounting system is unstable. Thus, in the 60s of the 20th century, New Zealand started to separate from the UK, although many provisions of its accounting system were taken directly from the standards developed by the English Institute of Financial Accountants. In view of the existing challenges and various approaches to the classification of national accounting systems, the importance of such classification can hardly be overestimated. The proximity of national accounting systems in countries that belong to the same model suggests the possibility of harmonization of accounting principles at the international level. Based on the above: - the possibility of grouping national accounting systems into clusters makes it possible to level out the differences between them during standardization; - the convergence of economies of different countries due to the globalization of the world economy contributes to the unification of accounting principles at the global level.

Sign in / Sign up

Export Citation Format

Share Document