scholarly journals The Changes and Development of Financial Accounting Theory and Practice in the E-commerce Era

2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Xiaotian Zhang
Keyword(s):  
Sustainable Development ◽  
Practical Experience ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Accounting Research ◽  
Accounting Theory ◽  
The Impact

The roadmap of financial accounting in the era of sustainable development of e-commerce may help organizational accounting methods to achieve sustainable development. Based on the author's learning and practical experience, this article aims to provide ideas for further financial accounting research, so that the industry can pay attention to the impact of changes in the situation on financial accounting and make corresponding changes.

Articulating accounting principles

2016 ◽  
Vol 17 (2) ◽  
pp. 118-135 ◽  
Author(s):  
Brian A. Rutherford
Keyword(s):  
Financial Reporting ◽  
Standard Setting ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Principles ◽  
Accounting Theory ◽  
Social Scientific ◽  
Accounting Standard Setting

Purpose – The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme. Design/methodology/approach – The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory. Findings – The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation. Research limitations/implications – This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena. Practical implications – Such a resumption would contribute positively to future standard-setting. Originality/value – This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

scholarly journals REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH

2018 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Research Methodology ◽  
Financial Accounting ◽  
Research Paradigm ◽  
High Quality ◽  
Philosophical Foundations ◽  
Accounting Research ◽  
Philosophical Basis ◽  
Accounting Theory

Current financial accounting research has paid little attention to the philosophical aspects that underlie the research, Hence, the existing results provide a little contribution towards the development of accounting theory and concepts. This article aims to describe the philosophical basis in financial accounting research, which consists of ontology, epistemology and axiology. The ontology and epistemology assumptions determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. Understanding of philosophical aspects will result in high quality financial accounting research.

The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force

2009 ◽  
Vol 23 (4) ◽  
pp. 411-456 ◽  
Keyword(s):  
Task Force ◽  
Research Impact ◽  
Financial Accounting ◽  
Executive Education ◽  
Master's Level ◽  
Managerial Accounting ◽  
Entry Level ◽  
Accounting Research ◽  
Efficiency And Effectiveness ◽  
The Impact

SYNOPSIS: The accounting academy has been long recognized as the premier developer of entry-level talent for the accounting profession and the major provider of executive education via master’s-level curricula and customized executive education courses. However, the impact that the academy’s collective ideas have had on the efficiency and effectiveness of practice has been less recognized. In this paper, we summarize key contributions of academic accounting research to practice in financial accounting, auditing, tax, regulation, managerial accounting, and information systems. Our goal is to increase awareness of the effects of academic accounting research. We believe that if this impact is more fully recognized, the practitioner community will be even more willing to invest in academe and help universities address the escalating costs of training and retaining doctoral-trained research faculty. Furthermore, we believe that this knowledge will attract talented scholars into the profession. To this end, we encourage our colleagues to refer liberally to research successes such as those cited in this paper in their classes, in their textbooks, and in their presentations to nonacademic audiences.

scholarly journals The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting

2016 ◽  
Vol 8 (1) ◽  
pp. 23 ◽  
Author(s):  
Hasan Zalaghi ◽  
Mahdi Khazaei
Keyword(s):  
Academic Discipline ◽  
Inductive Reasoning ◽  
Academic Research ◽  
Accounting Standards ◽  
Standard Setting ◽  
Generally Accepted Accounting Principles ◽  
Accounting Research ◽  
Accounting Theory ◽  
The Impact

<p>Accounting has been offered as an academic discipline in universities and higher education institutions for more than a century. For the first time in history, the American Institute of Accountants (AIA) puts forth efforts to compile the generally accepted accounting principles back in 1939. Since then, we have witnessed more efforts in setting accounting standards along with an expansion of the accounting theory and academic research studies. All of the mentioned efforts are signs of the fact that accounting is going through a change, from a profession into a field of science. However, one cannot claim accounting as a scientific field without justification, reasoning, and argumentation. Thereby, in this article while studying the deductive and inductive reasoning, we will elaborate their role in developing the accounting theory, setting the accounting standards, and accounting research. What has been expected from the accounting theory is to enable the standard setting authorities to deduce standards. Considering the impact of accounting theory on standard setting, the main aim of this study is to explore the role of deductive and inductive reasoning in the development of accounting theory and setting accounting standards. Furthermore, regarding the fact that accounting research is the joint connection between accounting theory and standards, the role of these reasoning approaches on the integrity of this connection is studied. This non-empirical research is based on reviewing of the existing literature.</p>

scholarly journals The role of the brand in the enterprise sustainable development

2020 ◽  
Vol 93 (8) ◽  
pp. 31-38
Author(s):  
N. Savchenko ◽  
◽  
L. Sulimenko ◽  
R. Savchenko ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Brand Management ◽  
Technology Development ◽  
Holistic Approach ◽  
Practical Experience ◽  
Brand Development ◽  
Effective Development ◽  
The Impact

In today's competitive environment, the brand is one of the main prerequisites for effective development of the enterprise, allows to ensure the fulfillment of social obligations to employees and society, identify products or enterprises, acts as a guarantor of product quality, forms a positive image of the business entity. This necessitates the study of theoretical and practical experience of the possibilities of using the brand to increase the competitiveness of the business entity. Another factor that determines the relevance of this study is the limited practical experience in brand management by domestic companies in the globalization of the economy. The goal of the research is to establish the role of branding in improving the efficiency of domestic enterprises. The key tasks include: outlining the characteristics of the enterprise sustainable development; determining the degree of the brand influence on the business entity effectiveness; consideration of the order of interrelation between branding and social responsibility in modern conditions of competition; proving the importance of brand identity, by detailed coordination of personalization. The research methods were: monographic, comparison, analysis and graphic. It is determined that the main prerequisite for sustainable development of domestic enterprises in the context of economic globalization, limited resources, technology development is the process of brand management. The brand will be one of the main competitive advantages of businesses in the future. Priority will be given to the demand, simplicity and "humanity" of the brand, rather than technology. It has been proven that in order to protect the reputation of its brand, a business must recognize that its success requires a holistic approach to promoting its product or service, including greater social responsibility. A company's reputation and corporate affiliation often affect an entity's ability to operate outside the country or to influence consumer behavior. Prospects for further research in this area are the application of a holistic approach to branding: from brand development to the implementation of marketing programs. It is advisable to study the impact of internal and external environment on the effectiveness of the brand.

scholarly journals Management justification and applications of the personal approach at the enterprise of the AIC

2021 ◽  
Vol 284 ◽  
pp. 07010
Author(s):  
Oksana Lozovaya ◽  
Alexey Martynushkin ◽  
Irina Fedoskina ◽  
Oksana Vanyushina ◽  
Mihail Polyakov ◽  
...  
Keyword(s):  
Practical Experience ◽  
Internal Variable ◽  
Management Style ◽  
Theory And Practice ◽  
Industrial Complex ◽  
Management Activity ◽  
Industrial Enterprises ◽  
Personal Approach ◽  
Strategic Goals ◽  
The Impact

The theory and practice of management in the Russian Federation continues to transform and adapt in the context of the economic crisis and a high degree of uncertainty of external factors for enterprises of all industries and forms of ownership. The activity of a leader in an organization is associated with overcoming the problems of internal variable factors, the change of which is most often due to threats and the impact of the external environment. The classical postulates of management theory have been mastered and applied for a long period, but modern conditions of domestic enterprises require the development of new ones, simplification of complex ones and the addition of working methods to work with situations that help managers and specialists in achieving their goals and objectives. In this regard, the application of the most well-known approaches in management is analyzed, an additional application of the personal approach is proposed, and its management rationale is given. Management at agro-industrial enterprises has specific features that are determined by characteristics of agriculture and problems of the national economy. Management activity at agro-industrial complex enterprises requires from managers high professionalism, great practical experience, selfless work, dedication to work and this industry. The developed approach will make it easier to carry out goal-setting, personally consolidate functions and tasks, delegate them according to the personal factor and the best performance, show a mixed management style focused on relationships and strategic goals.

scholarly journals Continuing Case Against Inter-Period Tax Allocation

2011 ◽  
Vol 7 (6) ◽  
Author(s):  
Ron Colley ◽  
Joseph Rue ◽  
Ara Volkan
Keyword(s):  
Financial Accounting ◽  
Font Size ◽  
Individual Event ◽  
Deferred Taxes ◽  
Accounting Theory ◽  
Deferred Tax ◽  
Definition Of ◽  
The Individual ◽  
The Impact ◽  
Selection Of

<p class="MsoBlockText" style="line-height: normal; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">The annual and industry-based behavior of deferred tax balances is analyzed and the accounting theory and procedures required by the FASB are examined in the context of the unit problem. The unit problem involves the selection of the appropriate perspective (either individual or aggregate) for applying measurement and recognition conventions to phenomena of interest. From an individual event perspective, the FASB's conclusions regarding liability recognition are inconsistent with the definition of liabilities found in the Statement of Financial Accounting Concepts No. 6. In addition, the use of inconsistent perspectives by S109 creates disagreements with the FASB&rsquo;s position, where both the individual and aggregate perspectives are used simultaneously as the basis of the FASB's decisions. The impact of eliminating deferred taxes and adjusting the liability and stockholders equity balances on the debt-to-equity (DTE) ratio is computed for each year and 20 industries in the COMPUSTAT database (1997 &ndash; 2006). The change results in significant decreases in DTE each year and in all industries.</span></span></p>

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