The Impact of Uniform Pricing Regulations on Incentives to Generate and Disclose Accounting Information

2020 ◽  
Author(s):  
Anil Arya ◽  
Brian Mittendorf ◽  
Dae-Hee Yoon
Keyword(s):  
Price Discrimination ◽  
Accounting Information ◽  
Extensive Study ◽  
Economic Effects ◽  
Information Environment ◽  
Welfare Gains ◽  
Uniform Pricing ◽  
Input Markets ◽  
The Impact

A persistent question in industrial organization is whether regulations restricting price discrimination in input markets can promote efficiency. Despite the extensive study of the economic effects of input pricing regulations, the literature is bereft of an examination of the role of accounting information. In this paper, we seek to fill the gap by modeling the effects of uniform pricing restrictions in input markets on firms’ information generation and disclosure. In doing so, we find that information considerations present an impetus for uniform pricing requirements since they promote incentives for retail firms to both acquire and disclose relevant accounting information. In effect, by shielding retail firms from excessive supplier exploitation, uniform pricing regulations create a richer and more transparent information environment. This, then, leads to welfare gains and even benefits that can accrue naturally to all supply chain partners including the supplier, whose actions are constrained by the uniform pricing regulation. This paper was accepted by Brian Bushee, accounting.

scholarly journals NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS

2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
New Technologies ◽  
Relevant Literature ◽  
Accounting Information ◽  
New Paradigm ◽  
Accounting Information Systems ◽  
Blockchain Technology ◽  
The Impact

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.

The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the Common Conceptual Framework (FASB-IASB)

2019 ◽  
Vol 118 (12) ◽  
pp. 142-165
Author(s):  
Dr. Nada Kaki Bira ◽  
Layla Naji Majeed Al Fatlawi
Keyword(s):  
Conceptual Framework ◽  
Accounting Information ◽  
Fair Value ◽  
Fair Value Accounting ◽  
Global Trend ◽  
The Common ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors.

Information Literacy

2019 ◽  
Vol 8 (1) ◽  
pp. 49-60
Author(s):  
Lairenlakpam Shanta Meitei
Keyword(s):  
Rural Communities ◽  
Information Literacy ◽  
Rural Areas ◽  
Information Society ◽  
Computer Literacy ◽  
Information Environment ◽  
The Impact ◽  
The Relationship ◽  
Role Of Information

This article discusses the need and importance of information literacy as an essential component in information society. The article highlights the role of information and information technology as well as the relationship between information and literacy. This article also studies the impact of ICT in rural areas and examines the awareness of the term like, information, information literacy, computer literacy etc. in the rural communities in Manipur, India. Further, it elaborates the need for information literacy and challenges faced by the rural communities in the global information environment.

Is the role of human female reproductive tract microbiota underestimated?

2017 ◽  
Vol 8 (3) ◽  
pp. 327-343 ◽  
Author(s):  
D. Kamińska ◽  
M. Gajecka
Keyword(s):  
Reproductive Tract ◽  
Bacterial Species ◽  
Bacterial Community Composition ◽  
Intrauterine Infection ◽  
Extensive Study ◽  
Female Reproductive Tract ◽  
Foetal Development ◽  
Culture Independent ◽  
The Impact

An issue that is currently undergoing extensive study is the influence of human vaginal microbiota (VMB) on the health status of women and their neonates. Healthy women are mainly colonised with lactobacilli such as Lactobacillus crispatus, Lactobacillus jensenii, and Lactobacillus iners; however, other bacteria may be elements of the VMB, particularly in women with bacterial vaginosis. The implementation of culture-independent molecular methods in VMB characterisation, especially next-generation sequencing, have provided new information regarding bacterial diversity in the vagina, revealing a large number of novel, fastidious, and/or uncultivated bacterial species. These molecular studies have contributed new insights regarding the role of bacterial community composition. In this study, we discuss recent findings regarding the reproductive tract microbiome. Not only bacteria but also viruses and fungi constitute important components of the reproductive tract microbiome. We focus on aspects related to the impact of the maternal microbiome on foetal development, as well as the establishment of the neonatal microbiomes, including the placenta microbiome, and the haematogenous source of intrauterine infection. We also discuss whether the role of the vaginal microbiome is currently understood and appreciated.

scholarly journals Why is there resistance to works councils in Germany? An economic perspective

2017 ◽  
Vol 41 (3) ◽  
pp. 540-561 ◽  
Author(s):  
Steffen Müller ◽  
Jens Stegmaier
Keyword(s):  
Risk Aversion ◽  
Empirical Research ◽  
Profit Maximization ◽  
Economic Effects ◽  
Literature Analysis ◽  
Economic Perspective ◽  
Short Term ◽  
Works Councils ◽  
The Impact

Recent empirical research generally finds evidence of positive economic effects for works councils, for example with regard to productivity and – with some limitations – to profits. This makes it necessary to explain why employers’ associations have reservations about works councils. On the basis of an in-depth literature analysis, this article shows that beyond the generally positive findings, there are important heterogeneities in the impact of works councils. The authors argue that those groups of employers that tend to benefit little from employee participation in terms of productivity and profits may well be important enough to shape the agenda of their employers’ organization and have even gained in importance within their organizations in recent years. The authors also discuss the role of deviations from profit-maximizing behavior like risk aversion, short-term profit-maximization and other non-pecuniary motives, as possible reasons for employer resistance.

scholarly journals The new “Silk Road”: global aspect, EU position and economic role of Serbia

2020 ◽  
Author(s):  
Filip Ž. Bugarčić ◽  
Daiva Jurevičienė ◽  
Nenad Janković
Keyword(s):  
Scientific Literature ◽  
Silk Road ◽  
Economic Effects ◽  
Trade Volume ◽  
Economic Role ◽  
Advantages And Disadvantages ◽  
Road Map ◽  
Global Aspect ◽  
The Impact

More active participation of China in the international economy has been recognized by European countries, trying to position their economies on the new “Silk Road” map to attract Chinese investments and increase trade volume. The paper presents previous researches and analyses the position, benefits and chances for EU and Serbia to derive positive economic effects from this initiative. The research purpose is to point out the impact of “Silk Road” on the Serbian economy. The main findings are highlighting the advantages and disadvantages using analysis of scientific literature and emphasising the increase in investments and trade volume of Serbia with China using statistical analysis for the period after the initiative started in 2013.

scholarly journals Supply Chain Management Moderating Effect on the Nexus amid Intensity of Energy Consumption and Accounting Information System

2020 ◽  
Vol 8 (2) ◽  
pp. 35-45
Author(s):  
Waseem Yousaf ◽  
Raheel Jamil ◽  
Zardashia Nazir Chohan ◽  
Muhammad Muneeb Akmal Mughal
Keyword(s):  
Information System ◽  
Supply Chain ◽  
Energy Consumption ◽  
Sugar Industry ◽  
Accounting Information ◽  
Effective Energy ◽  
Accounting Information System ◽  
The Impact ◽  
Consumption Intensity

The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.

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