scholarly journals The relationship between the application of the principles of banking governance and the appropriateness of the outputs of the accounting system: العلاقة بين تطبيق مبادئ حاكمية البنوك وملاءمة مخرجات النظام المحاسبي

2019 ◽  
Vol 3 (8) ◽  
Author(s):  
Abeer Abdullah qarib , Aisha Mousa Yousef , Amal Ibrahim Wad
Keyword(s):  
Accounting Information ◽  
Financial Statements ◽  
Financial Information ◽  
Accounting System ◽  
Timely Manner ◽  
Accounting Systems ◽  
The Relationship

The study examined the relationship between the application of the principles of governance and the appropriateness of the outputs of the accounting system, The importance of the study was to highlight the relationship between the appropriate accounting information and the application of the principles of governance in accounting systems in addition to supporting the users' confidence in the financial information issued by the financial statements by providing appropriate information for making the appropriate decision. And aimed to identify the principles of governance and the characteristics of the suitability of the outputs of the accounting system The study recommended that banks should apply the principles of governance to include all banks that have been in compliance with the principles of governance. As well as the need to prepare information and present it in a timely manner to enhance its suitability, with the need to give shareholders all the information, especially regarding unusual processes that affect their rights.      

The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Aqeel Hussein Shnaishel ◽  
Safaa Mahmood Muhaha
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Survey Study ◽  
Accounting System ◽  
Financial Reports ◽  
Audit Opinion ◽  
Quality Of Accounting Information ◽  
The Relationship

The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

scholarly journals An analysis on the implementation of cloud accounting to the accounting process

Accounting ◽  
2021 ◽  
pp. 747-754 ◽  
Author(s):  
Frihardina Marsintauli ◽  
Eka Novianti ◽  
Roni Patar Situmorang ◽  
Fransiska Diana Fadjar Djoniputri
Keyword(s):  
Accounting Information ◽  
Accounting Standards ◽  
Accounting System ◽  
Security Systems ◽  
Collection Method ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Qualitative And Quantitative ◽  
Technological Readiness ◽  
Financial Transactions

The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information system that has proven to be successful in operating the technology, as well as in providing the benefits of ease of management. corporate financial transactions.

scholarly journals 2.2. FORMATION OF AN INFORMATION AND ANALYTICAL ACCOUNTING SYSTEM FROM THE POINT OF VIEW OF ACCOUNTING REPORTING QUALITY

2021 ◽  
pp. 33-36
Author(s):  
Е.Х. Абу
Keyword(s):  
Accounting Information ◽  
Reporting Quality ◽  
Financial Statements ◽  
Point Of View ◽  
Accounting System ◽  
System Quality ◽  
Accounting Information Systems ◽  
Information Product ◽  
Selection Of

В статье определены подходы к выделению учетных объектов в системе качества информационного продукта; выделены основные преимущества использования информационных технологий в информационных системах бухгалтерского; определены направления формирования бухгалтерской информационно-аналитической учетной системы с позиции качества бухгалтерской отчетности. На практике активно применяется концепция реинжиниринга бизнес-процессов, которая позволяет значительно улучшить результативность и отдачу системы бухгалтерского учета. Кардинальная перестройка системы бухгалтерского учета позволяет формировать информацию, на основе которой образуются положительные эффекты в производственном управлении. Область охвата положительных эффектов зависит от радикальности, стоимости и качества выполненных преобразований учетной системы через пользование реинжиниринговыми услугами. Исследования показывают, что одной из важнейших черт описанного подхода к системе бухгалтерского учета является выражение цели функционирования учетной системы через получение конкретного учетного информационного продукта. In the article the approaches to the selection of account objects in the system quality of an information product; the main benefits of using information technology in accounting information systems; determined the directions of formation of accounting information and analytical accounting system in terms of quality of financial statements.

scholarly journals BIMBINGAN TEKNIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA

2019 ◽  
Vol 22 (2) ◽  
pp. 87-98
Author(s):  
Naswar Naswar ◽  
Muhammad Yunus Wahid ◽  
Aminuddin Aminuddin ◽  
Syamsul Bachri ◽  
Muhammad Yunus Wahid ◽  
...  
Keyword(s):  
Financial Statements ◽  
Financial Information ◽  
Accounting System ◽  
Business Units ◽  
Village Communities ◽  
Village Government ◽  
The Village

Congko Village is one of the villages in the district of  Marioriwawo, Soppeng District. In terms of its formation, this village is a unit of government known as 'local self-government', the village formed or formed supra village government. BUMDes is obliged to make the financial statements of all BUM Desa business units every month honestly and transparently. In addition, BUMDes is also required to report the progress of BUM Desa business units to village communities through village meetings at least twice a year.  BUMDes must perform systematically written records or bookkeeping of daily transactions. Listing recording generally uses an accounting system. The function of accounting is to present financial information to internal and external parties and as a basis for making decisions. BUMDes internal party is the manager and the Board of Commissioners, while the external parties are district governments, banks, and communities that provide equity, as well as tax officials.  AbstrakDesa Congko adalah salah satu desa di distrik Marioriwawo, Distrik Soppeng. Dalam hal pembentukannya, desa ini adalah unit pemerintahan yang dikenal sebagai 'pemerintahan sendiri lokal', desa yang membentuk atau membentuk pemerintahan desa supra. BUMDes wajib membuat laporan keuangan semua unit usaha BUM Desa setiap bulan secara jujur ​​dan transparan. Selain itu, BUMDes juga diharuskan melaporkan perkembangan unit bisnis BUM Desa kepada masyarakat desa melalui pertemuan desa setidaknya dua kali setahun. BUMDes harus melakukan catatan tertulis secara sistematis atau pembukuan transaksi harian. Pencatatan listing umumnya menggunakan sistem akuntansi. Fungsi akuntansi adalah untuk menyajikan informasi keuangan kepada pihak internal dan eksternal dan sebagai dasar untuk membuat keputusan. Pihak internal BUMDes adalah manajer dan Dewan Komisaris, sedangkan pihak eksternal adalah pemerintah kabupaten, bank, dan masyarakat yang menyediakan ekuitas, serta pejabat pajak.  

scholarly journals PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU

2021 ◽  
Vol 2 (1) ◽  
pp. 29-40
Author(s):  
Sri Wahjuni Latifah ◽  
Ahmad Waluya Jati ◽  
Agustin Dwi Haryanti
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Management Decision ◽  
Accounting System ◽  
Materials Management ◽  
Accounting Information Systems ◽  
Management Decision Making ◽  
Accounting Software ◽  
The Right

            Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements.          The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting  system in accordance with the conditions of the partners.          Method to  solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references  separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making

The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers’ Decisions when Making Inter-Firm Comparisons

2020 ◽  
Author(s):  
Hyun Woong (Daniel) Chang ◽  
Steven Kaszak ◽  
Peter C. Kipp ◽  
Jesse C. Robertson
Keyword(s):  
Decision Making ◽  
Cognitive Load ◽  
Mediation Analysis ◽  
Information Search ◽  
Cognitive Load Theory ◽  
Financial Statements ◽  
Moderated Mediation ◽  
Financial Information ◽  
Load Theory ◽  
The Relationship

Following the SEC’s mandate for Inline XBRL (iXBRL) formatted financial filings, we experimentally investigate the effects of iXBRL filings and tag type (matching or non-matching) on managers’ decisions. iXBRL filings facilitate information search and information match by allowing users to view XBRL data in HTML filings, while XBRL filings facilitate information search only because they do not include this integration with human-readable HTML filings. Matching tags consistently tag data across firms and disclosures, which should facilitate inter-firm comparisons and improve decision making relative to non-matching tags. Drawing on cognitive load theory, we find that managers make more (less) effective decisions when presented with financial information formatted in iXBRL (XBRL) and when tags match (do not match). Mediation analysis reveals that managers’ cognitive load mediates the relationship between iXBRL disclosure format and decision effectiveness, but only for non-matching tags, consistent with moderated-mediation. We offer implications for practice and research suggestions.

Blending Information and Communication Technology (ICT) with an Accounting System

2011 ◽  
pp. 1-9
Author(s):  
Khaled Dahawy ◽  
Khaled Samaha
Keyword(s):  
Information System ◽  
System Development ◽  
Accounting Information ◽  
Implementation Process ◽  
Accounting System ◽  
System Implementation ◽  
Strategic Decisions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Top Management Commitment

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.

The Impact Of Information Technology On Performance: The Mediating Role Of Management Accounting Systems

2012 ◽  
Author(s):  
Noor Azizi Ismail
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Firm Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Mediating Role ◽  
Management Accounting Systems ◽  
The Impact ◽  
The Relationship

Kertas kerja ini melaporkan hasil kajian yang menerangkan hubungan antara kecanggihan Teknologi Maklumat (IT) dan prestasi firma yang bersaiz kecil dan sederhana (SMEs), dengan memasukkan ke dalam model kajian, keupayaan sistem perakaunan pengurusan untuk menghasilkan maklumat perakaunan pengurusan (kapasiti MAS). Bagi menguji hubungan tersebut, data telah dikumpul daripada 310 firma menggunakan kaedah soal selidik. Hasil ujian menunjukkan bahawa kecanggihan IT merupakan penentu kepada kapasiti MAS, sementara kapasiti MAS pula akan menentukan prestasi firma. Dalam kata lain, kapasiti MAS memainkan peranan sebagai penghubung antara kecanggihan IT dengan prestasi firma. Interpretasi hasil ujian ini ialah firma yang menggunakan IT yang lebih canggih akan dapat menghasilkan maklumat perakaunan pengurusan yang mencukupi dan seterusnya dapat meningkatkan prestasi firma. Kata kunci: Teknologi Maklumat, sistem maklumat, sistem perakaunan pengurusan, sistem maklumat perakaunan, industri kecil dan sederhana This paper reports the results of a study which offers an explanation for the relationship between Information Technology (IT) sophistication and performance of small and medium sized enterprises (SMEs), by incorporating into the model of the capability of management accounting systems to generate management accounting information (MAS capacity). To assess the relationship, data were collected from 310 (25% response rate) SMEs by way of questionnaire surveys. The results indicate that IT sophistication is a determinant of MAS capacity, which, in turn, is a determinant of firm performance. In other words, MAS capacity plays a mediating role in the relationship between IT sophistication and firm performance. An interpretation of the results is that those firms that employed sophisticated IT can generate sufficient management accounting information and thereby improve performance. Key words: Information Technology, information systems, management accounting system, accounting information systems, small and medium enterprises

scholarly journals Analisis Kepatuhan Atas Penerapan Internet Corporate Reporting (ICR) pada Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 5 (01) ◽  
Author(s):  
Dessy Noor Farida
Keyword(s):  
Financial Statements ◽  
Relevant Information ◽  
Financial Information ◽  
Islamic Banks ◽  
Timely Manner ◽  
High Quality ◽  
Public Companies ◽  
Corporate Reporting ◽  
Public Company

In the digital business era, having a high-quality and effective website is one of the priority strategies for many companies. Companies that have information on the company's website can make it easier for users to find all the necessary information related to the company without incurring high costs. With corporate reporting, the company will present financial information in a timely manner to convince users of financial statements that the data available is relevant information. In order to increase transparency while increasing the access of shareholders and other stakeholders to the information of issuers or public companies OJK (Otoritas Jasa Keuangan) issues regulations related to the website of the issuer or public company. The results of this study indicate that Islamic banks have not utilized the facilities provided on the website optimally. This is indicated by the ICR index average of Islamic banks which is still in the range of 51.1. The highest ICR index is owned by Bank Muamalat Indonesia with a score of 73.97 and the lowest ICR index is owned by Bank Mega Syariah bank with a score of 36.99.

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