The impact of regulations on financial accounting research

1989 ◽  
Vol 5 (2) ◽  
pp. 494-500 ◽  
Author(s):  
NICHOLAS DOPUCH
Keyword(s):  
Financial Accounting ◽  
Accounting Research ◽  
The Impact

The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force

2009 ◽  
Vol 23 (4) ◽  
pp. 411-456 ◽  
Keyword(s):  
Task Force ◽  
Research Impact ◽  
Financial Accounting ◽  
Executive Education ◽  
Master's Level ◽  
Managerial Accounting ◽  
Entry Level ◽  
Accounting Research ◽  
Efficiency And Effectiveness ◽  
The Impact

SYNOPSIS: The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level curricula and customized executive education courses. However, the impact that the academy’s collective ideas have had on the efficiency and effectiveness of practice has been less recognized. In this paper, we summarize key contributions of academic accounting research to practice in financial accounting, auditing, tax, regulation, managerial accounting, and information systems. Our goal is to increase awareness of the effects of academic accounting research. We believe that if this impact is more fully recognized, the practitioner community will be even more willing to invest in academe and help universities address the escalating costs of training and retaining doctoral-trained research faculty. Furthermore, we believe that this knowledge will attract talented scholars into the profession. To this end, we encourage our colleagues to refer liberally to research successes such as those cited in this paper in their classes, in their textbooks, and in their presentations to nonacademic audiences.

scholarly journals The Changes and Development of Financial Accounting Theory and Practice in the E-commerce Era

2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Xiaotian Zhang
Keyword(s):  
Sustainable Development ◽  
Practical Experience ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Accounting Research ◽  
Accounting Theory ◽  
The Impact

The roadmap of financial accounting in the era of sustainable development of e-commerce may help organizational accounting methods to achieve sustainable development. Based on the author's learning and practical experience, this article aims to provide ideas for further financial accounting research, so that the industry can pay attention to the impact of changes in the situation on financial accounting and make corresponding changes.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

scholarly journals An Accounting Procedure for Bonds with a Double Currency Denomination in Accordance with the IFRS

2020 ◽  
Vol 7 (6) ◽  
pp. 55-63
Author(s):  
A. Yu. Kuz’min
Keyword(s):  
Interest Rate ◽  
Financial Reporting ◽  
Process Models ◽  
Financial Accounting ◽  
Practical Significance ◽  
Situational Analysis ◽  
Financial Reporting Standards ◽  
Mathematical Evaluation ◽  
The Impact ◽  
Accounting Procedure

The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS). The methodological base of the research includes system and dynamic-situational analysis, evaluation models of financial mathematics, accounting procedures of the theory of financial accounting. Based on the assumptions made at the formal mathematical level, this procedure is fully algorithmized, despite the ambiguity or impossibility of direct assessment of such basic accounting indicators as the initial estimate, the internal effective interest rate, and the amortized cost of a financial instrument. Considerable attention is paid to the issues of mathematical evaluation and reflection of financial results when preparing financial statements in accordance with the concept of amortized cost and effective interest rate, taking into account the impact of changes in the currency component in dynamics. The originality and uniqueness of the developed procedure is that it is applicable to the situations where coupon payments are paid several times a year. The theoretical and practical significance of the research is determined by the development of scientific and applied tools that include accounting and process models, evaluation algorithms and procedures that can be used by accounting and audit departments in practical work when solving problems of reporting in accordance with IFRS.

scholarly journals TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

2016 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Dr.Sc. Skender Ahmeti ◽  
Dr.Sc. Muhamet Aliu ◽  
MSc. Alban Elshani ◽  
Yllka Ahmeti
Keyword(s):  
Investment Decisions ◽  
Financial Statements ◽  
Financial Accounting ◽  
Future Research ◽  
International Accounting Standards ◽  
Corporation Tax ◽  
Tax Research ◽  
The Impact

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

scholarly journals The Impact of the Application of International Standard for Financial Reporting No (9) on the Faithful Representation of Financial Accounting Information in Jordanian Commercial Banks

2019 ◽  
Vol 14 (3) ◽  
pp. 88
Author(s):  
Amer Sulaiman Alkhresat ◽  
Tareq Hammad Almubaydeen
Keyword(s):  
Financial Reporting ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Accounting Information ◽  
Correlation Coefficients ◽  
Study Data ◽  
Financial Accounting ◽  
Faithful Representation ◽  
Ifrs 9 ◽  
The Impact

The purpose of this study is to demonstrate the impact of the application of IFRS 9 on the faithful representation of financial accounting information in Jordanian commercial banks. To achieve this objective, the study used the descriptive analytical approach to analyze a questionnaire that was answered by the managers of 13 commercial banks, which are listed in Amman stock exchange. The researchers distributed 78 questionnaires, while 76 were retrieved with a percentage of 97%. Additionally, the study relied on the descriptive statistics, correlation coefficients, and the simple regression to analyze the study data, and hypotheses. As a result, the study found a significant impact for the application of IFRS 9 to the faithful representation of financial accounting information. Relied on the aforementioned consequence, the study recommended that there is a necessity for financial departments to focus on measuring their financial obligations, as well as focusing on the development of accounting policies during the application of the standard. In addition, the study concludes that it is important for these banks to have an adequate knowledge of accounting standards in general, while standard No “9” specifically.

Ersatz Academics and Scholar-saints: The Supply of Financial Accounting Research

Abacus ◽  
1986 ◽  
Vol 22 (2) ◽  
pp. 121-135 ◽  
Author(s):  
K. V. PEASNELL ◽  
D. J. WILLIAMS
Keyword(s):  
Financial Accounting ◽  
Accounting Research
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