The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

An IFRS 1 Application Role in the Relevant of Accounting Information from the Users of Financial Statements Prospective: An Applied and Analytical Study at Asia Cell Communications Company

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Shahlaa Kamel Abdulhassan ◽  
Salama Ibrahim Ali
Keyword(s):  
Analytical Study ◽  
Stock Exchange ◽  
Accounting Information ◽  
Financial Statements ◽  
Transformation Process ◽  
International Standards ◽  
Adoption Process ◽  
Future Expectations ◽  
Suitable Concept

The research aims to study the requirements of a IFRS (1) standard and the statement of a suitable concept and its importance for users of financial statements and the role of applying of IFRS (1) standard also aims to test the ability of applying the standard requirements in companies listed on the Iraqi Stock Exchange, and the relevant of the accounting information for the users of those companies in light of applying those standards. The research reached a set of conclusions, the most important of which was that of the standard, the application of the IFRS (1) standard requirements, describe the transformation process to IFRSs as a transformational stage, as the stage involves adopting the economic unit of standards  on a set of procedures, methods and accounting treatments that unit should perform for the purpose of preparing financial statements in accordance with international standards and optional and compulsory exceptions that it facilitates the adoption process, in addition, the reports and financial statements aim to provide useful and appropriate accounting information that meets the needs of its users, as the property of predictive value in accounting information improve the ability of companies to predict the results of future expectations, the property of value assurance in accounting information provides the ability to change or correct current or future expectations, and it reduces the degree of uncertainty when it has feedback.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals The role of accounting information in the rationalization of expenditure policies on higher education to meet the labor market requirements of a field study of the University of Sirte: دور المعلومات المحاسبية في ترشيد سياسات الإنفاق على التعليم العالي للوفاء بمتطلبات سوق العمل: دراسة ميدانية جامعة سرت

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Shahabuddin Mohamed Ahmed - Taj Alsar on Ahmed Al Maqtese
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Accounting Information ◽  
Limited Range ◽  
Quality Of Accounting Information ◽  
Statistical Program ◽  
Simple Regression Analysis ◽  
The University

   The study carried out to study bridge gap between higher education, and Community service. In addition, to highlight the output of higher education and its importance in fulfilling the requirements of the Libyan labor market, and examine policies to rationalize spending and the extent of its impacts on the quality of education output and suitability to the needs and requirements of the labor market in the future. The study relied on a method of descriptive statistical analysis to analyze the raw data obtained from the questionnaire using a statistical program (SPSS) to get to the results of the study premise and tested through correlation matrix and simple regression analysis The study resulted in the following findings: - - The university, like other public sector units to license its annual set of allocated to finance ongoing activities what you offer these units of accounting information funds. - Spending is not objective judgment on the efficiency due to the limited range of models and methods that are included in the plans in order to meet the requirements of the Libyan labor market. - The quality of accounting information to find a property in decisions making to contribute to the policy of fiscal spending on higher education as reflected positively on the economic return.

scholarly journals PENGARUH KOMITMEN ORGANISASIONAL, SISTEM INFORMASI AKUNTANSI, DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

2019 ◽  
Vol 1 (2) ◽  
pp. 125-134
Author(s):  
Frasca Ardy Nugroho ◽  
Widhy Setyowati
Keyword(s):  
Organizational Commitment ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Internal Audit ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
System Variable

This study aims to analyze the effect of organizational commitment, accounting information systems, and the role of internal audit to the quality of the financial statements of Tegal District Government which consists of 150 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, the organizational commitment variable gives a positive and significant effect to the quality of financial statements, as well as the accounting information system variable that gives a positive and significant effect to the quality of financial statements. The third variable, namely the role of the partially internal audit also gives a positive and significant influence on the quality of financial statements. Those variables simultaneously have a positive and significant influence on the quality of financial statements.

scholarly journals An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features

2017 ◽  
Vol 2 (2) ◽  
pp. 36-47 ◽  
Author(s):  
Fatah Behzadian ◽  
Naser Izadi Nia
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Analytical Framework ◽  
Professional Experience ◽  
Factors Affecting ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Audit Firms

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

scholarly journals Corporate Governance Structure and Accounting Information Disclosure Quality: Evidence from Shenzhen Stock Exchange in China

2018 ◽  
Vol 19 (1) ◽  
pp. 99-116
Author(s):  
He Xu ◽  
Chang Seop Rhee
Keyword(s):  
Corporate Governance ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Governance Structure ◽  
Disclosure Quality ◽  
Corporate Governance Structure ◽  
Quality Of Accounting Information ◽  
The Board Of Directors

This study investigates the effect of corporate governance structure on the quality of accounting information disclosure using Shenzhen stock exchange data. Existing literatures reported that corporate governance can help to improve accounting quality. However, China's corporate governance structure may have different consequences from prior studies because it has less maturity than developed countries in Europe and the United States. China government, in particular, has a very strong influence on the companies in China and we needs to be verified if the corporate governance structure works properly. From the empirical tests, we find that the proportion of stateowned shares, the proportion of tradable shares, ownership concentration, the size of the board of directors, the proportion of ownership of the board of directors, and size of the board of supervisors are positively associated with the quality of accounting information disclosure. This study will contribute to academics and practitioners by documenting the factors of corporate governance structure on accounting disclosure quality in China.

scholarly journals The Role of Using Six Sigma Approach for Activating and Improving the Internal Audit , and its reflections on the Quality of Accounting Information

2017 ◽  
Vol 3 (3) ◽  
pp. 347
Author(s):  
Chya Kareem Ahmad
Keyword(s):  
Human Resources ◽  
Six Sigma ◽  
Statistical Significance ◽  
Accounting Information ◽  
Internal Audit ◽  
Internal Audit Function ◽  
Quality Of Accounting Information ◽  
Six Sigma Approach

The objective of the research is to use the Six Sigma approach to activate the internal audit and its reflections  on the quality of accounting information. The main objective of the Sigma approach is to activate the role of supervision in all areas of the economic unit in order to meet the changing needs of customers, market and technology for the benefit of employees, customers and shareholders.There is a significant correlation between the Six Sigma principles and internal audit , There is also a significant statistical significance for the role of using Six Sigma approach and the internal and its reflections on the quality of the accounting information. The Six-Sigma approach will improve the internal audit function, which in turn will lead to the availability of quality accounting information. The research recommended that the economic units should involve the employees in the processes and systems and the attention to human resources and the good suggestions presented by the employees. It also leads to the avoidance and occupation of power for personal purposes.

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