scholarly journals Accounting System and Financial Performance Measurements

2011 ◽  
Vol 6 (3) ◽  
pp. 38-65 ◽  
Author(s):  
Zbyněk Halíř
Keyword(s):  
Financial Performance ◽  
Accounting System ◽  
Performance Measurements

scholarly journals The Study on the Relationship between the Environmental and Financial Performances of Corporates Which Have Adopting the System of Environmental Accounting in Taiwan

2019 ◽  
Vol 81 ◽  
pp. 01012
Author(s):  
Wei-Lun Huang ◽  
Yan-Kai Fu
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Positive Relationship ◽  
Environmental Policies ◽  
Environmental Accounting ◽  
Accounting System ◽  
Review Of Literature ◽  
The Social ◽  
The Relationship

The purpose of this paper is to study the relationship between the environmental and financial performance of Corporates. For the environmental awareness of people, the social responsibility of companies and the environmental policies and laws of government, more and more companies would adopt the system of environmental accounting, and then they would disclosure their environmental performances. From the review of literature and the statistics results on the financial and environmental performances of listed companies which had adopted the environmental accounting system in Taiwan, the results are: 1.the adopting on the system of environmental accounting might make the corporations’ financial performances worse, but not significantly make corporations’ environmental performances better. 2. There should be a positive relationship between the environmental performance and financial performance of companies.

scholarly journals EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

2019 ◽  
Vol 8 (01) ◽  
pp. 51
Author(s):  
David Paul Elia Saerang ◽  
Heince R. N Wokas ◽  
Robby J. Kumaat ◽  
Christian Datu
Keyword(s):  
Organizational Commitment ◽  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
City Governments ◽  
Accounting Systems ◽  
North Sulawesi ◽  
Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

scholarly journals Questioning the context of corporate performance measures in benchmarking CEO compensation

2015 ◽  
Vol 13 (1) ◽  
pp. 945-957 ◽  
Author(s):  
Merwe Oberholzer ◽  
Jaco Barnard
Keyword(s):  
Content Analysis ◽  
Performance Measurement ◽  
Financial Performance ◽  
Special Reference ◽  
Agency Theory ◽  
Performance Measures ◽  
Performance Measurements ◽  
Future Studies ◽  
Ceo Pay ◽  
Financial Performance Measures

The purpose of the study was to reflect on existing practices in studying the CEO pay performance issue, with special reference to the context wherein the financial performance measurements were employed. In total, an in-depth content analysis of 40 published articles was done. Some flaws were identified in prior research, namely some studies only use either market-based or accounting-based measurements, only a single performance measurement, measurements without the context of the subjacent risks, monetary values without substance as performance measurements and without the context of a theory. The contribution of this study is that a framework is developed to guide future studies with regard to the context wherein financial performance measures should be employed and that some theories, additional to the agency theory, were identified that should be tested more frequently in pay performance-related studies.

EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT

2021 ◽  
Vol 27 (3) ◽  
pp. 99-112
Author(s):  
V. Gonin ◽  
◽  
E. Panchenko ◽  
E. Kibireva ◽  
O. Nomokonova ◽  
...  
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Asset Management ◽  
Balance Sheet ◽  
Comprehensive Approach ◽  
Accounting System ◽  
Financial Reporting Standards ◽  
Fixed Assets ◽  
Performance Report ◽  
Asset Management System

The method of asset management in connection with the development of the economic accounting system of financial and economic activity: accounting practices, practices, representation and compilation of accounting (financial) accounts of companies is described. This development is related to the use of international financial reporting standards, which are integrated into domestic practice. The aim of the study is to organize the effectiveness of fixed assets revaluation as an asset management method. To achieve the goal, the objectives are: to investigate the effectiveness of revaluation and impairment in the management of major funds; systematizing the overall stages of the method of assessing the value of fixed assets in revaluation and impairment; exploring opportunities to expand approaches to analyzing changes in balance sheet performance, financial performance reporting and financial performance in the asset management system. The object of the study is the cost of fixed assets. The authors have examined the method of revaluation and impairment, selected approaches to the study of the effectiveness of revaluation for the purpose of strategic and tactical asset management. The authors conclude that a comprehensive approach to asset management is needed when reevaluating the value of fixed assets. A comprehensive approach should be based on the development of revaluation and impairment techniques to analyze the effectiveness of the financial and economic system and balance sheet control and the financial performance report in strategic and tactical asset management

scholarly journals Measuring the Performance of Jordanian Islamic Banks

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
Yazan Radwan Qasim ◽  
Yazis Mohamad ◽  
Norhazlina Ibrahim
Keyword(s):  
Economic Growth ◽  
Performance Measurement ◽  
Financial Performance ◽  
Banking Sector ◽  
Driving Forces ◽  
Secondary Data ◽  
Measurement Methods ◽  
Measurement Tool ◽  
Islamic Banks ◽  
Performance Measurements

The banking sector is believed to be one of the driving forces of economic growth of many countries. Muslim jurists have realized the need to get the benefit of banking activities that adopts a lawful way with Islamic rule. Jordanian Islamic banks suffer from measure the financial performance using effective measurement tool based on various indicators. The main aim of this research is to analysis and ranks the performance levels of the Jordanian Islamic banks using suitable measurement methods. This study utilizes secondary data to measures the performance of three Jordanian Islamic banks (JIBFI, IIAB, and JDIB) over the period 2010-2013 by integrated tools; FRA, DEA, and MI. The significant results indicate that JDIB recorded the best performance rank based the three measurements tools, followed IIAB, and lowest rank is JIBFI. The contribution of this study is performance measurements of Jordanian Islamic banks based on the combination of FRA, DEA, and MI rather than utilize one measurement tool.Keywords: Jordanian Islamic banks, performance measurement, FRA, DEA, MI.

scholarly journals PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MODERASI PADA CV MUTIARA ABADI SEMARANG

2020 ◽  
Vol 3 (1) ◽  
pp. 01
Author(s):  
Nindiya Sidha Kumala ◽  
M. Th Heni Widyarti
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Performance Measurement ◽  
Financial Performance ◽  
Measurement System ◽  
Performance Measurement System ◽  
Accounting System ◽  
Total Quality ◽  
Strategic Objectives ◽  
The Relationship

The optimal application of TQM must be followed by the application of elements from the management accounting system, one of which is the performance measurement system because it can help the achievement of strategic objectives and short-term goals of the company. This research aims to analyze the effect of implementing Total Quality Management on financial performance with a performance measurement system as a moderating variable on CV Mutiara Abadi Semarang. Data analysis method used is Moderated Regression Analysis to determine the effect of moderating variable. This research shows that Total Quality Management has a significant effect on financial performance, the performance measurement system has no significant effect on financial performance and the performance measurement system does not moderate the relationship between Total Quality Management and financial performance.

scholarly journals Correlation Cost - Performance in Terms of Management Accounting

2010 ◽  
Author(s):  
Dumitru Ene
Keyword(s):  
Financial Performance ◽  
Business Processes ◽  
Management Accounting ◽  
Economic Environment ◽  
Enterprise Management ◽  
Accounting System ◽  
Cost Performance ◽  
Efficiency And Effectiveness ◽  
The Cost ◽  
Type Information

Management accounting system is a useful tool for enterprise  management,  which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires  the use of a calculations   system and management costs. Purpose of calculating costs is to identify cases not only transfer the cost objects. This approach shows the ability of the system for calculating the cost of providing an analysis linking financial performance of business processes and activities cost sale .The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.

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