scholarly journals Accounting unit in hybridological analysis

2020 ◽  
Vol 578 ◽  
pp. 012004
Author(s):  
Alexander Zhuchenko ◽  
Tatiana Rozhmina ◽  
Natalya Melnikova
Keyword(s):  
Accounting Unit

scholarly journals EVALUASI PENATAUSAHAAN BARANG MILIK NEGARA MELALUI PENGGUNAAN APLIKASI SIMAK-BMN PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG MANADO

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Andrew Malahasa Karambut ◽  
Jenny Morasa ◽  
Jessy D.L Warongan
Keyword(s):  
Secondary Data ◽  
Descriptive Study ◽  
Primary Data ◽  
Accounting Unit ◽  
Qualitative Descriptive

This study aims to determine how the Administration of State Property Through the Use of SIMAK-BMN applications at the Office of State Assets and Auction Manado to find out whether the Administration of State Property at the Office of State Assets and Auction Manado is in accordance with the provisions of the applicable regulations in regulating administration BMN. This research is a qualitative descriptive study with the data used in this study are primary data and secondary data. The results of this study indicate that the Office of State Assets and Auction Services in Manado as the Accounting Unit for the Authorization of Goods Users (UAKPB) has carried out the Administration of State Property as well as recording through the use of the SIMAK-BMN application.

The effectiveness of workshop (cooperative learning) based seminars

2015 ◽  
Vol 23 (3) ◽  
pp. 293-312 ◽  
Author(s):  
Kevin Baird ◽  
Rahat Munir
Keyword(s):  
Cooperative Learning ◽  
Student Performance ◽  
Student Perceptions ◽  
Content Type ◽  
Alternative Teaching ◽  
Analytical Skills ◽  
Traditional Structure ◽  
Accounting Unit ◽  
Survey Results ◽  
Insight Into

Purpose – The purpose of this paper is to report on the effectiveness of a workshop (cooperative learning) based seminar approach in an undergraduate accounting subject. Design/methodology/approach – The effectiveness is assessed using a combination of student perceptions obtained in a survey of students enroled in a third-year elective accounting unit, and a comparison of student performance across semesters with alternative teaching structures. Findings – The survey results provide strong evidence that students perceive that seminar-based learning is effective in improving generic skills, including problem solving, critical thinking, and analytical skills. The findings also suggest that groups were generally successful, while many students found that the weekly case study assignments kept them engaged with the unit and provided them with an insight into real-world activities. The analysis of student performance provides further support for the effectiveness of this approach with the students subject to the seminar approach performing better in regard to the three types of assessments analysed. Practical implications – Academics should consider using the seminar-based approach to inculcate the skills required in the accounting profession. Originality/value – The study provides a unique insight into the success of a change in teaching structure from a traditional structure to a seminar-based workshop. The study examines both student perceptions and actual student performance.

scholarly journals Fraud Risk Management from the Perspective of CFEBT Risk Triangle of Accounting Errors and Frauds

2018 ◽  
Vol 66 (5) ◽  
pp. 1261-1266
Author(s):  
Zita Drábková
Keyword(s):  
Financial Reporting ◽  
Present Contribution ◽  
Financial Reporting Standards ◽  
Fraud Risk ◽  
Accounting Unit ◽  
Fraud Risk Management ◽  
Available Information ◽  
The Impact ◽  
Accounting Errors

The objective of the present contribution is to evaluate the risk of the impact of accounting errors and frauds on reported accounting records on the basis of the CFEBT risk triangle of accounting errors and frauds. The analysis is conducted in the framework of a case study that examines a selected accounting unit predominantly operating in trade, with respect to financial statements reported during the years 2011–2015. The evaluation of the risk of impacts of accounting errors and frauds forms a part of one of the three vertices of the CFEBT risk triangle. The contribution presents results of the CFEBT approach at three levels of the M‑score and analyses significant discrepancies between the generation of earnings and increase in cash flow during the observed periods. The CFEBT risk triangle was designed as a tool for detection, evaluation and management of the risk of accounting errors and frauds in circumstances of the Czech accounting standards and International Financial Reporting Standards (IFRS). The essential aim of the triangle is to reduce information asymmetry between authors and users of accounting records, or, in other words, to increase the quality of available information with respect to decision‑making on the basis of available accounting information.

scholarly journals Another image of accounting - creative accounting

2020 ◽  
Vol 10 (2) ◽  
pp. 100-110
Author(s):  
Ana-Maria Andrei Comandaru ◽  
Sorina-Geanina Stanescu ◽  
Cristina Mihaela Toma ◽  
Adriana Horaicu Păduraru
Keyword(s):  
Comparative Analysis ◽  
Research Methodology ◽  
National Level ◽  
Financial Statements ◽  
Scientific Article ◽  
Creative Accounting ◽  
Accounting Unit ◽  
Economic Reality ◽  
The Many ◽  
A Company

Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis.   Keywords: Creative accounting techniques, Principles, Reports.     .

scholarly journals Mises’ Monetary Argument in Economic Calculation Debate: Cross the Ts and dot the Is

2018 ◽  
pp. 95-118
Author(s):  
Aliaksandr Kavaliou
Keyword(s):  
Austrian Economic ◽  
Jel Classification ◽  
Practical Realization ◽  
Economic Calculation ◽  
Economic Literature ◽  
Central Thesis ◽  
Palabras Clave ◽  
Monetary Economy ◽  
Accounting Unit

The central thesis of this paper is that Mises’ argument on the impossi- bility of economic calculation under non-monetary socialism is absolutely ade- quate and relevant. Both theoretical ideas and practical realization of socialism were focused on non-monetary socialism, which is the specific and only form of socialism. Lenin himself confirmed defeat in practical attempts to construct a non-monetary economy, and other socialist authors confirmed the futility of the attempts to find a non-monetary accounting unit for economic calculation. Re-evaluation of the results of economic calculation debates should refer to the incorrect line of argument of socialist authors. After Mises and Hayek presented arguments against any form of socialism, they were accused of retreating to an alternative line of defense. In fact, socialist authors have constantly mimicked and changed their lines of defense. The author hopes presenting this debate in the Austrian economic literature will be fruitful. Keywords: Mises, Monetary Argument, Socialism, Economic Calculation Debate. JEL Classification: B13, B14, B24, B25, P21, P24. Resumen: La tesis central de este trabajo es que el argumento de Mises sobre la imposibilidad del cálculo económico bajo el socialismo no monetario es absolutamente adecuado y relevante. Tanto las ideas teóricas como la realiza- ción práctica del socialismo se centraron en esta forma específica y única. El mismo Lenin confirmó la derrota en intentos prácticos de construir una econo- mía no monetaria, y otros autores socialistas confirmaron la inutilidad de los intentos de encontrar una unidad contable no monetaria para el cálculo económico. La reevaluación de los resultados de los debates de cálculo econó- mico debe subrayar la argumentación incorrecta de los autores socialistas. Después de que Mises y Hayek presentaran argumentos en contra de cualquier forma de socialismo, fueron acusados de retirarse a una línea de defensa alter- nativa. De hecho, los autores socialistas han imitado y cambiado constante- mente las líneas de defensa. Será una forma fructífera de presentar el debate en la literatura económica austriaca. Palabras clave: Mises, socialismo, argumento monetario, Debate del cálculo económico. Clasificación JEL: B13, B14, B24, B25, P21, P24.

scholarly journals Use of Resources, People and Approaches by Accounting Students in a Blending Learning Environment

2014 ◽  
Vol 11 (3) ◽  
pp. 43-59
Author(s):  
Patricia O'Keefe ◽  
◽  
Jane H. Rienks ◽  
Bernadette Smith ◽  
◽  
...  
Keyword(s):  
Learning Environment ◽  
Accounting Students ◽  
First Year ◽  
Learning Approach ◽  
First Year Students ◽  
Use Of Resources ◽  
Unit Design ◽  
Accounting Unit ◽  
Flexible Resource ◽  
Low Levels

This research investigates how students used or “blended” the various learning resources, including people, while studying a compulsory, first year accounting unit. The unit design incorporated a blended learning approach. The study was motivated by perceived low rates of attendance and low levels of communication with lecturers which raised concerns that students were not managing their learning in this flexible, resource- and choice-rich environment. Students were surveyed to identify what resources and study approaches they relied on. The results showed that different students used resources and approaches in a diversity of ways to produce individual and distinctive “blends” even when several core strategies appeared to exist. This research demonstrates (1) that first-year students can choose and utilise resources in a great variety of ways when they control what and how they blend, and (2) the potential importance to students of genuine flexibility in how they interact with their learning environment.

scholarly journals The Need to Balance the Blend: Online versus Face-to-Face Teaching in an Introductory Accounting Subject

10.28945/3324 ◽  
2009 ◽  
Author(s):  
Lily Wong ◽  
Arthur Tatnall
Keyword(s):  
Learning Outcomes ◽  
Online Teaching ◽  
Accounting Students ◽  
First Year ◽  
Teaching Resources ◽  
Course Content ◽  
Face To Face ◽  
Use Of Technology ◽  
Introductory Accounting ◽  
Accounting Unit

To remain globally competitive, there is increasing pressure for universities to incorporate a greater use of technology and innovation into their curriculum. In response, many higher education institutions have adopted a blended learning approach, which combines traditional face-to-face delivery with online teaching resources, to deliver course content. This paper documents the implementation of online resources in a first-year accounting unit, outlines subsequent changes and monitors its impact on learning outcomes. Whilst in its early stages, this preliminary work on action research will form the basis of determining an optimal blend of traditional and online learning environments for introductory accounting students. This research will endeavour to improve the structure of the curriculum and to positively impact on student learning outcomes.

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