scholarly journals The Impact of E-Accounting on Mexican Accounting Firms

2017 ◽  
Vol 13 (1) ◽  
pp. 71 ◽  
Author(s):  
Roberto Rodríguez Venegas

In the global economy electronic accounting, or e-accounting, is defined as any accounting system which is based on information communication technology for the capture and processing of a business’ financial data. E-accounting relies mainly on computers, although it may be used on other devices. In Mexico, the concept of electronic accounting has been widened by adding the obligation to send the tax authorities the information resulting from its application. The objective of this study was to describe the impact of electronic accounting on accounting firms, as well as establish the relationship between the factors of change and compliance with the new regulations, including information submission deadlines. We applied a questionnaire to 90 accounting firms through a study of four factors: the demographic profile of the firm, the demographic profile of the general director, investment in software and training, as well as the reasons for using electronic accounting in relation to the level of compliance. The results show that the model as a whole is significant and that the investment in software and training, as well as the legal structure of the firm, are relevant factors for implementation.

Author(s):  
Svetlana L. Sazanova

Entrepreneurship plays an important role in the modern global economy; the share of products of small and medium enterprises in the gross product and exports not only of the developed but also of developing countries is growing. Innovation processes cover all sectors of the economy, and more and more people are involved in entrepreneurial activity, which contributes to the penetration of entrepreneurial thinking and business values in all areas of the socioeconomic life of society. The Institute of Entrepreneurship plays an increasingly prominent role in the institutional environment of socio-economic systems. This actualizes the problem of studying the relationship of the institution of entrepreneurship with the institutions of law, culture, management. This requires a methodology that allows you to explore the impact on the institute of entrepreneurship not only economic, but also non-economic factors. The methodology of the “old” institutionalism possesses such a tool, it is structural modeling (pattern modeling), which allows to explore the diversity of interrelationships of the institution of entrepreneurship with other components of the institutional and economic environment. The article explored the features of the development of the institution of entrepreneurship in Russia, established the relationship between the institution of entrepreneurship, values, motives and incentives for entrepreneurial activity, built a structural model of the institution of entrepreneurship based on the methodology of the old institutionalism (pattern modeling). The structural model of the institution of entrepreneurship reveals the relationship between the institution of entrepreneurship, the values of entrepreneurial activity, its motives and incentives; as well as the relationship between the institution of entrepreneurship with the institutions of governance, cultural and religious institutions, legal institutions and society.


Author(s):  
Zhi Yang ◽  
Quang Van Ngo ◽  
Chung Xuan Thi Nguyen

In the era of the information-communication technology with the development of electronic commerce, consumers can buy almost everything anywhere and at any time. One of the greatest benefits of e-commerce has been the convenience and the vast choices which consumers get online. However, some serious issues exist that impede consumers from transaction online. These issues have attracted the attention of many marketing researchers in recent years. In this research, the authors focus on the impact of consumers' ethics perception of e-retailer on their purchase intention and satisfaction. The authors also try to clarify the roles of trust and commitment in the relationship of ethics on consumers purchase decision and satisfaction because of their importance in e-commerce but also the privation in the research of previous studies. The data collected from a survey of 390 online consumers in Vietnam. Results reveal that there are significant relationships between online retailers' ethics and consumers' purchase intention and satisfaction via the mediation of trust and commitment.


2020 ◽  
Vol 39 (6) ◽  
pp. 8831-8838
Author(s):  
Bin Wang ◽  
Qingyuan Zhou

The global economy appears the trend of anti-globalization under the influence of COVID-19. Based on the input-output table of lead database from 2006 to 2020, this paper divides the factors that affect the development of financial industry in China, the United States and Russia into six aspects: price, intermediate input, household consumption, government consumption, export and import. ADGA-BP neural network model is proposed in this paper, which is based on six aspects of price, intermediate input, consumer, government consumption, export and import. The intermediate input is decomposed from the perspective of industrial structure to study the interrelationship between financial industry and other industries in the three countries. The results show that the intermediate input is the main factor in the development of financial industry in the three countries, but the source industries of the intermediate input are not the same; the two factors of household consumption and price are closely related to the development of financial industry in the three countries, and they all play a role in promoting China, while the relationship between household consumption and the United States and between price and Russia is reverse; Government consumption only has a significant impact on Russia; from the perspective of mutual influence, the mutual investment between the financial industry of China and the United States is relatively large, while the relationship between the Russian financial industry and the two countries is relatively weak. It shows that under the background of covid-19, the development of financial industry is affected.


Author(s):  
Michael Landesmann ◽  
Neil Foster-McGregor

Trade and the integration of countries into the global economy is one of the main forces shaping the structural composition of economies, an effect which in turn is expected to impact upon productivity and growth. Structural change can be restrained or reinforced by international trade. This chapter reviews the theory on the relationship between trade and trade liberalization and both structural change and growth, from the contributions of Adam Smith to the more recent new new trade theory beginning with the work of Melitz. The chapter further discusses the existing empirical evidence on the relationship between trade and structural change, before concluding by presenting evidence on the impact of trade liberalization on productivity growth for a broad sample of countries, further decomposing the effect into an effect due to structural change and an effect due to within sector productivity developments.


2018 ◽  
Vol 52 (1) ◽  
pp. 129-147 ◽  
Author(s):  
Jesse Cale ◽  
Andrew Day ◽  
Sharon Casey ◽  
David Bright ◽  
Jo Wodak ◽  
...  

The current study examined the impact of vocational education and training in the custody setting on returns to custody among Australian adult prisoners from selected jurisdictions. Vocational education and training, education, and behavioural change programme participation in custody and demographic and risk assessment data were provided by correctional services in four Australian states for 10,834 Australian prisoners released from custody in 2010–2011. This information was used to predict returns to custody by 2015–2016. Overall, the results showed that participating in vocational education and training in custody contributed to the likelihood of remaining custody free at two and five years post-release for both male and female prisoners. However, for males the relationship was moderated by risk level. These findings are discussed in the context of developing vocational education and training in prison settings to address the specific needs of individuals and expectation of the wider community.


Author(s):  
Mohamed Ali Hedhili ◽  
Sami Boudabbous

The present article aimed at studying the relationship between project-based organization and competence management practices (recruitment, assessment, training, compensation and career management). The central question of our research is formulated as follows: To what extent does project-based organization influence competence management practices? To answer this question, we adopted a quantitative study. A total of 156 Tunisian project managers participated in our survey. We tested our hypotheses through a linear regression analysis. The results show that the majority of competence management practices, namely recruitment, evaluation and training, are more relevant to project-based organizations and thus the three first hypotheses are confirmed. However, other practices, like remuneration and career management, are insensitive to project activities.


Abstract. Studies on the training of elite judo athletes during the COVID-19 pandemic are indispensable, in the context of observing the necessary measures and their influence on the training components to solve the specific demands of competitive activity. Similar research is being conducted in various countries to determine the impact of the pandemic on the training of judo athletes. This research aims to identify the most efficient means and methods of training and assessment in orderto remodel them. The focus is on establishing the main adaptation criteria regarding the way of conducting judo competitions in pandemic conditions, as well as the structure of the fight and its effects on technical, tactical, psychomotor and physical training. Results are statistically processed, interpreted in relation to similar studies and graphically represented. Research participants are elite judo athletes of both genders from different sports clubs, competing in the 2020-2021 Romanian National Judo Championship. The data highlight the characteristics of the fight structure, the actual combat time related to weight divisions, the efficiency of various techniques and the technical and tactical model, the penalties and the relationship with physical training. Determining the effects induced by the new pandemic conditions and training remodelling allow coaches, athletes and methodologists to effectively intervene on the use of material resources, means and methods of training and participation in competition. Conclusions are drawn regarding the characteristics of current competitions and the cause-effect relationship with the selection and training of elite judo athletes in the pandemic context of sports activity.


2020 ◽  
Vol 4 (2) ◽  
pp. 181
Author(s):  
Elyta Elyta ◽  
Warjio Warjio ◽  
Ahmad AzrinBin Adnan

This article aims to develop the concept of human security through economic safeguards for Micro, Small, and Medium Enterprises (MSMEs) in the face of the Covid-19 pandemic. The analysis was carried out using a qualitative approach. This article has found an effort to secure the economy for Micro, Small, and Medium Enterprises (MSMEs) in the face of the Covid-19 pandemic by integrating the hard skills and soft skills approaches. The hard skill approach is an effort made through technical matters, namely primary education in online-based entrepreneurship and training in business management based on Information, Communication, and Technology. Primary education on entrepreneurship and training in the form of technical supervision and management of ICT-based businesses in dealing with the Covid-19 pandemic. The soft skill approach is the provision of understanding and communication skills, especially the ability to conduct diplomacy so that people can have good diplomacy skills and through empathy-buying so that people through empathy can trust again to increase their purchasing power, especially to products from MSMEs. By the author, this method is called smart human security.Artikel ini bertujuan untuk mengembangkan konsep human Secuity melalui pengaman ekonomi terhadap Usaha Mikro Kecil dan Menengah (UMKM) dalam menghadapi pandemi Covid-19. Analisis dilakukan dengan pendekatan kualitatif. Artikel ini telah menemukan upaya pengamanan ekonomi bagi Usaha Mikro Kecil dan Menengah (UMKM)  dalam menghadapi pandemi Covid-19 dengan mengintegrasikan antara pendekatan hard skill dan soft skill. Pendekatan hard skill merupakan upaya yang dilakukan melalui hal-hal teknis yaitu pendidikan dasar dalam berwirausaha berbasis online dan pelatihan pengelolaan usaha berbasis Information, Communication, and Technology. Pendidikan dasar mengenai kewirausahaan dan pelatihan-pelatihan berupa teknis manajemen dan pengelolaan usaha berbasis ICT dalam menghadapi pandemi Covid-19. Pendekatan soft skill merupakan pemberian pemahaman dan kemampuan komunikasi khususnya kemampuan dalam melakukan diplomasi agar masyarakat dapat memiliki keahlian berdiplomasi dengan baik serta melalui empathy-buying agar masyarakat melalui empatinya dapat kembali percaya untuk meningkatkan kembali daya belinya terutama kepada produk dari UMKM. Oleh penulis, cara tersebut disebut sebagai smart human security.


2021 ◽  
Vol 0 (0) ◽  
pp. 1-21
Author(s):  
Marek Zinecker ◽  
Karel Doubravský ◽  
Adam P. Balcerzak ◽  
Michał Bernard Pietrzak ◽  
Mirko Dohnal

This study aims to understand how Covid-19 contagious disease and the EU’s policy response may affect macroeconomic performance. Previous studies on this topic have used historical data sets on “rare macroeconomic disasters” such as Great Influenza to assess the impact of the current pandemic on the global economy. The authors examine the main channels of transmission and targeted policy response to mitigate crisis qualitatively. The authors use heuristics and apply qualitative trend-based analysis because the current pandemic is a unique event for which accurate quantitative data are not currently available. Researchers first identify a set of eight variables based on previous academic theories. They then express each variable as a trend: ascending, descending, and constant. The numerical calculations consist of 17 scenarios, supplemented by 24 transitions and a transition graph. Besides, the article proposes a graphical solution to examine the change in GDP that is too small. The results of the study should be understood as a reference point to allow both private and public stakeholders to understand better the relationship between the observed variables and their dynamics. The research provides a comprehensive list of future events to examine further the implications for the economy as a whole and each individual.


2016 ◽  
Vol 9 (3) ◽  
pp. 612 ◽  
Author(s):  
Umamaheswari S ◽  
Jayasree Krishnan

Purpose: Although retention of employees has become hot topic in this career turbulent era, practically no empirical research is carried out in the fast growing ceramic sector till now and this research fills the gap in the literature. The literatures surveys reported that organization commitment is an important determinant of retention and work environment, supervisor support and training and development are the most relevant antecedents increasing commitment towards organization. This paper examines the impact of the above factors over organization commitment and explores the effects of organization commitment on retention, and verifies the mediating effect of organization commitment on the relationship between proposed factors and retention.Design/methodology/approach: A survey was completed by 416 employees working in five ceramic sanitary ware factories located at different places in India. Questionnaire consisting of items adopted from previous researches were used to collect data. The selection of respondents was based on the simple random sampling.Findings: Findings reveals that organization commitment influences retention and all the above factors enhances it. Moreover organization commitment partially mediates the relationship between proposed factors and retention. However multiple regression analysis indicated that training and development did not have any notable   influence on retention.Limitations: This study was conducted in a particular country and also in a particular sector of manufacturing industry, which limits generalization .Possibility of bias towards their organization and assumption that respondents know about their organization are other limitations.Implications: This paper offers recommendations to HR(Human resource) managers that they should extend their support to work environment, supervisor support and training and development in order to generate better relationship with employees and to reduce their likelihood of leaving the company.Originality/value: This article makes significant contribution to most turnover prone Indian environment, highlighting the important factors to be given priority for employee’s retention.


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