Innovative mechanisms in the financial accounting system of the enterprise

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Yuriy Sigidov ◽  
Oksana Akulich ◽  
Nadezhda Chapkina ◽  
Alexander Kokorev ◽  
Lyubov Melnikova
Keyword(s):  
Subject Matter ◽  
System Analysis ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Qualitative Understanding ◽  
Innovative Solutions ◽  
Current Economic Situation ◽  
The Subject ◽  
The Impact

The relevance of the subject matter of scientific research is determined by the importance of introducing innovative solutions in the activities of modern enterprises in various sectors of the economy in general and the need for a detailed study of various aspects of the impact of innovative mechanisms in ensuring the full functioning of the financial accounting systems of the enterprise in particular. In this context, the purpose of the study is to investigate the role and functions of innovative mechanisms in the financial accounting system of an enterprise, regardless of its field of activity, with an assessment of the effectiveness of the implementation of such innovative mechanisms and methods. The leading approach in this study is the method of system analysis, which allows performing a structured review of various aspects of the subject matter, in terms of identifying the main patterns of implementation of innovative solutions and mechanisms in the activities of the financial accounting system of the enterprise. The results of this study reflect the essence of the research performed and clearly demonstrate the sequence of development and subsequent implementation of innovative mechanisms in the activities of the relevant systems of modern enterprises; the final conclusions of this study are formulated based on the obtained results. The results and conclusions of this study are of significant practical value for specialists working in the financial accounting system of enterprises, regardless of their specific affiliation to certain areas of economic activity, in terms of providing a qualitative understanding of the need to introduce innovative mechanisms in the financial accounting structures of these enterprises, in order to reduce unjustified losses in the activities of these enterprises and increase the overall level of their economic efficiency in the current economic situation.

scholarly journals PENGARUH KOMPETENSI SDM DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

2021 ◽  
Vol 3 (1) ◽  
pp. 14-22
Author(s):  
Abdul Rahman ◽  
Ayudhini Azzahra Permatasari
Keyword(s):  
Human Resource ◽  
Financial Management ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Financial Systems ◽  
Accounting Systems ◽  
The Impact

The purpose of this article is to determine the impact of human resource skills and financial accounting systems on the quality of regional financial statements. Using quantitative methods for accounting or financial personnel management at government offices in Buleleng regional, this study shows that human resource literacy and the financial system have a positive and significant impact on the quality of regional financial systems reported. Thus, the results of this study indicate the need to increase human resources for financial management in the regions and the financial accounting system in accordance with established standards.

scholarly journals Evaluating the Impact of Information System Quality on Continuance Intention Toward Cloud Financial Information System

2021 ◽  
Vol 12 ◽  
Author(s):  
Yanxing Li ◽  
Jinghai Wang
Keyword(s):  
Information System ◽  
Relationship Quality ◽  
Financial Information ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Accounting Systems ◽  
Intention To Continue ◽  
The Impact

Cloud financial accounting informatization is a product of the combination of accounting work and information technology, a current demand for financial information management in the new era, and a necessary means for enterprises to enhance their core competitiveness. Therefore, this study is based on DeLone and McLean's information system success model, and through theoretical interpretation and derivation, we integrate satisfaction and trust in relationship quality to measure the impact of users' intention to continue using the cloud financial accounting system. A sample of 289 faculty and finance staff with experience in using cloud financial accounting systems was used to test the hypotheses using Partial Least Squares (PLS). The results of the study showed that (1) user participation had a significant positive impact on satisfaction with the system quality, information quality, and service quality of the cloud financial accounting system; (2) the system quality and service quality of the cloud financial accounting system had a significant positive effect on user trust; and (3) the quality of the cloud financial accounting system had a mediating effect on intention to continue using the system through satisfaction and trust. Since there is a lack of research on the antecedents and outcomes of user linkage to cloud financial accounting systems in the literature, especially the empirical results on the mediation relationship from the perspective of relationship quality. Therefore, this study can fill above mentioned research gap and provide specific recommendations for sustainable management practice.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals The Impact of Audit Committees Controls Commitment on Strengthening Corporate Governance: Evidence from Jordan

2019 ◽  
Vol 11 (3) ◽  
pp. 69
Author(s):  
Fares Jamiel Hussein Alsufy
Keyword(s):  
Corporate Governance ◽  
Subject Matter ◽  
Boards Of Directors ◽  
Stock Exchange ◽  
Audit Committees ◽  
Staff Members ◽  
Amman Stock Exchange ◽  
The Subject ◽  
The Impact ◽  
Working Mechanisms

This study aims to determine the extent to which the Boards of Directors of the industrial Jordanian Companies listed on Amman Stock Exchange (ASE) comply with the controls of composing audit committees, their working mechanisms, and the impact on the corporate governance. To achieve the objectives of this study, (155) questionnaires were developed and distributed to the staff members relevant to the subject matter of the study. Out of distributed questionnaire, (144) responded questionnaires only were collected from respondents. The number of questionnaires analyzed was (135) and a T-test has been used to test the hypotheses. The results of the study showed that there is a statistically significant correlation on the existence of the commitment of the Boards of Directors of the Jordanian Listed Companies to the disciplines of audit committees’ formation and their mechanisms of work. The results also demonstrated the existence of impact of this commitment on the governance of these companies. The commitments to these controls and their work mechanisms have been developed to enhance corporate governance in Jordanian companies.

scholarly journals Domniemania i fikcje prawne w ogólnym postępowaniu administracyjnym. Wybrane zagadnienia

2019 ◽  
Vol 28 (4) ◽  
pp. 125
Author(s):  
Maciej Podleśny
Keyword(s):  
Subject Matter ◽  
Administrative Procedure ◽  
Objective Truth ◽  
The Subject ◽  
Administrative Proceedings ◽  
Legal Fictions ◽  
The Impact

<p class="Standard">The subject of the article was to discuss the institutions of presumptions and legal fictions applicable in the general administrative procedure. Due to the complexity of the problem, the author has attempted to only analyse selected issues relating to the subject matter hereof. The study identifies situations in which the discussed institutions are established, describes their substance, function and the objective for which they were introduced. The impact presumptions and legal fictions on the validity of objective truth in the course of administrative proceedings have been demonstrated and the values underlying their introduction to the Code of Administrative Procedure have been discussed.</p>

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

Culture

2020 ◽  
pp. 45-63
Author(s):  
Mbosowo Bassey Udok
Keyword(s):  
Subject Matter ◽  
Human Existence ◽  
Technical Knowledge ◽  
Human Beings ◽  
Cultural Backgrounds ◽  
Patterns Of Behavior ◽  
The Subject ◽  
Similarities And Differences ◽  
Definition Of ◽  
The Impact

Human existence as a whole is attached to a culture. Every human is a member of a group that acts within the framework of patterns of behavior that is unique or peculiar to the group. Each group determines the component of her culture, and culture builds an identity for the group. This chapter is poised to examine definitions of culture across cultural backgrounds to show similarities and differences in articulating the subject matter. It explicates the components of culture which include the product and technical knowledge of human beings in a given environment. The work plunges into the characteristics of culture as socially based. Here, culture is seen as a creation of society and shared among members of the same society and learned through associations with others in the group. The work concludes that though there is no universally acceptable definition of culture, the impact of culture cannot be undermined as its influence is felt across disciplines and communities.

The impact of the Human Rights Act 1998

2019 ◽  
Author(s):  
Andrew Burrows
Keyword(s):  
Human Rights ◽  
Subject Matter ◽  
Human Rights Act ◽  
Human Rights Act 1998 ◽  
The Subject ◽  
English Law ◽  
The Impact

The enactment of the Human Rights Act 1998 (HRA 1998) has raised a number of novel issues for English law. But the impact of the Act on the subject matter of this book has been limited. That impact is best understood by clarifying that there are two main respects in which the Act is relevant to civil wrongs.

The Impact of National Insurance Act, 1959, on Private Pension Schemes

1961 ◽  
Vol 16 (04) ◽  
pp. 233-260
Author(s):  
T. Hugh Beech
Keyword(s):  
Subject Matter ◽  
Present Situation ◽  
Pension Scheme ◽  
Private Pensions ◽  
Contracting Out ◽  
Pension Schemes ◽  
National Insurance ◽  
History Of ◽  
The Subject ◽  
The Impact

Can the National Pension Scheme as a whole now be expected to maintain solvency? On what lines may the Scheme be expected to develop in the future? Should contracting out not have been permitted?The temptation to go into these and other fascinating questions will be resisted as far as possible; it is proposed instead to confine the subject matter of this paper reasonably closely within the area implied in the title. In order to establish the context in which the present situation has arisen, it is appropriate, however, to begin with a very brief survey of the more recent history of national and private pensions in Britain before the passing of the National Insurance Act 1959, which will be referred to henceforward simply as ‘the Act’; the situation before the Act comes into operation will similarly be referred to as ‘pre-Act’. When the Act comes into operation two new situations will arise; ‘Contracted-in’ and ‘Contracted-out’. There are thus three conditions to consider, and as far as possible when using expressions in connexion with contracting out such as saving, extra cost, etc., it will be stated whether these are by comparison with the contracted-in or pre-Act position, lack of clarity on this point having been a source of confusion in some of the literature on the subject.

Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them

2012 ◽  
Vol 17 (3-4) ◽  
pp. 437-461 ◽  
Author(s):  
Yves Levant ◽  
Marc Nikitin
Keyword(s):  
Dominant Role ◽  
Cost Accounting ◽  
The State ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Failed Attempt

This article questions whether the separation of financial and cost accounting in France is an irreversible trend. We begin by showing that the integration of financial and cost accounting was quite “natural” up until the 1940s. We then show that after that date, State-imposed standardization of financial accounting led to separation of the two types of accounting. Last, we study the efforts of one individual, Jean-Pierre Lagrange, to promote a return to an integrated accounting system in the 1980s by means of his method named the système croisé. His efforts were in vain. In our opinion, this failure was not due to technical reasons, but can be attributed to the interaction of the interests of the main actors. Among these actors, the State played a dominant role in France by standardizing financial accounting. In addition, Lagrange was unable to obtain the backing of a network of allies to spread his accounting system.

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