Accounting software: employers’ requirements

2021 ◽  
Vol 72 (5) ◽  
pp. 70-77
Author(s):  
N. Holiachuk
Keyword(s):  
Job Search ◽  
Financial Accounting ◽  
Future Research ◽  
Economic Activities ◽  
Scientific Publications ◽  
Software Application ◽  
Primary Documents ◽  
Search Site ◽  
Accounting Software ◽  
Office Software

At present, there are almost no enterprises where primary documents, consolidated registers and accounting in general are maintained manually. All business transactions carried out within the company, are recorded, processed and stored by accounting software produced by different developers and in different configurations. The review of scientific publications dealing with software application in accounting is presented in this paper. The list of accounting programs which are the most frequently used by Ukrainian companies in their economic activities is given. The digital transformation of the country puts forward new requirements for business development in general, and accounting in particular. An important condition is the possession of information technology as well. Information posted on the job search site Work.ua is used for the investigation. Analysis of employers requirements in Lutsk to the candidates for accounting staff positions regarding their knowledge and skills of the use of software providing, taxation and office software is carried out. Diagrams of accounting software knowledge needs are constructed for specific dates of the carried out investigation. The data relating to the need in office programs, tax programs and the client bank knowledge are analyzed. The results obtained during the investigation related to the software application for financial accounting by Ukrainian companies are confirmed by the conclusions of scientists of Kyiv-Mohyla Academy. In order for the employee to be able to work with accounting software, it is necessary to teach him. A list of subjects for future specialists training in accounting and taxation in Lutsk National Technical University, which provides learning of accounting computer programs of various configurations, developers, and industry orientation is given in this paper. According to the investigation results conclusions are made and directions of future research are outlined.

scholarly journals The libraries’ transitioning to Russian software

2018 ◽  
pp. 26-36
Author(s):  
Vladimir Rozhnov ◽  
Yuri Smirnov
Keyword(s):  
Import Substitution ◽  
Financial Accounting ◽  
Software Library ◽  
Device Drivers ◽  
Peripheral Device ◽  
User Training ◽  
Peripheral Equipment ◽  
Foreign Products ◽  
Accounting Software ◽  
Office Software

Due to and as a result of the Russian policy of import substitution, which is also true for the IT-sphere, several problems have to be solved in the nearest future. The authors describe them, namely: developing Russian OS and related software, and user training due to changing procedures, developing software for Russian OS or the crossplatform software suitable for every OS. Further, they highlight the key software groups used in Russian libraries: system software, office software, library software, peripheral device drivers, security and financial accounting software, and examine the possibilities for transitioning from foreign to Russian software listed in the Unified Register of the Russian programs. The authors emphasize the existing Russian software in every group comply with standards and can perfectly replace foreign products. However, they warn of the problems with peripheral equipment due to some lacking drivers, though many suppliers have been now being remedy of the situation. They conclude that the switching to Russian software by the libraries is quite realistic and doable.

Conceptual Structure of Lodging-Context Studies: 1990-2016

2019 ◽  
Vol 43 (4) ◽  
pp. 573-594 ◽  
Author(s):  
Mehmet Ali Köseoglu ◽  
Fevzi Okumus ◽  
Eka Diraksa Putra ◽  
Mehmet Yildiz ◽  
Ismail Cagri Dogan
Keyword(s):  
Human Resource Management ◽  
Human Resource ◽  
Conceptual Structure ◽  
Early Growth ◽  
Network Density ◽  
Future Research ◽  
Economic Activities ◽  
Knowledge Domain ◽  
Resource Based View ◽  
Network Analyses

The purpose of this article is to analyze the conceptual structure of lodging-context research. In this regard, 2,632 articles published between 1990 and 2016 were analyzed utilizing network analyses. We find that the knowledge domain of lodging has been expanding, with greater focus on the business and economic activities of hotels. As the network density is low, lodging as a field is at a relatively early growth level and it is open for multidisciplinary collaborations. Articles related to strategy, marketing, and human resource management are relatively mature and well developed. However, some areas such as resource-based view, and cruise business still remain undeveloped and immature. Moreover, as one of the first studies in this field, this work provides an inclusive evaluation of the results, limitations, and suggestions for future research.

Mapping urban networks through inter-firm service relationships: The case of China

Urban Studies ◽  
2017 ◽  
Vol 54 (16) ◽  
pp. 3639-3654 ◽  
Author(s):  
Fenghua Pan ◽  
Wenkai Bi ◽  
James Lenzer ◽  
Simon Zhao
Keyword(s):  
Initial Public Offering ◽  
Service Provision ◽  
Professional Services ◽  
Future Research ◽  
Law Firms ◽  
Economic Activities ◽  
Urban Network ◽  
Urban Networks ◽  
Producer Service ◽  
Public Offering

Literature on how cities get connected through networks of firms has been increasing in recent years. In particular, advanced producer service (APS) firms are being widely used to build intra-firm linkages to establish urban networks. In contrast to studies applying intra-firm networks, this study proposes an alternative strategy to build urban networks based on inter-firm service provision relationships during the process of initial public offering (IPO) in which APS firms – including securities, law firms and accounting firms – provide professional services for firms aiming to be publicly listed. Based on service provision connections between APS firms and their clients, this study provides fresh insights on urban networks in China. The results show that Beijing, Shenzhen and Shanghai strategically hold dominant positions within Chinese urban networks and they are the lead command and financial centres within the country. Particularly, Beijing has overwhelmingly more influence over other cities. The urban networks are embedded in China’s unique institutional context where market and state power together have shaped these networks. Since the urban network is built up based on real economic linkages, the findings might have further implications for policy-making and could contribute to ongoing debates regarding financial centres in China. It implies that connections between firms based on real economic activities can be an effective way to construct urban networks in future research.

Networking as a Job-Search Behavior and Career Management Strategy

2014 ◽  
Author(s):  
Monica L. Forret
Keyword(s):  
Social Networks ◽  
Social Network ◽  
Job Search ◽  
Management Strategy ◽  
Search Behavior ◽  
Career Management ◽  
Future Research ◽  
Job Seekers ◽  
Job Search Behavior ◽  
New Jobs

Networking is often cited as a key to job-search success; however, relatively little scholarly research on networking as a job-search behavior exists. The purpose of this chapter is to review the literature on networking and its relevance for job-search success and career management more broadly. The use of networking for both obtaining new jobs at different employers as well as advancing upward in one’s current organization is considered. This chapter describes the importance of networking for developing career competencies, how networking can enhance a job seeker’s social network, and barriers faced by women and minorities in building their social networks. The multiple ways in which networking has been measured are described, along with the antecedents and outcomes of networking behavior pertinent to job seekers. This chapter discusses the implications of networking as a job-search behavior for job seekers, career counselors, and organizations and concludes with future research suggestions for scholars.

scholarly journals Identification of the theoretical aspects of enterprise reputation

2018 ◽  
Vol 26 (3-4) ◽  
pp. 114-125
Author(s):  
Inna Mykolayivna Riepina ◽  
Vita Petrivna Kovtun
Keyword(s):  
Design Method ◽  
Functional Method ◽  
Reputation Management ◽  
Enterprise Management ◽  
Future Research ◽  
Research Approach ◽  
Scientific Publications ◽  
Advantages And Disadvantages ◽  
Functional Value ◽  
Image Monitoring

Purpose – to identify the theoretical aspects of enterprise reputation. Design/Method/Research approach. Authors applied a structural-functional method in the course of systemic investigation and substantiation of the methodological toolset of enterprise reputation assessment and the method of logical generalization when analyzing the evolution of scientific views on the nature of the notion "reputation". The information base of this research is the monographic works and scientific publications on relevant subjects. Findings.  Authors have substantiated the theoretical aspects of enterprise reputation, according to which the reputation of an enterprise is formed under the influence of both intangible and tangible factors. Approaches to defining reputation of an enterprise were systemized, with their new classification proposed, which distinguishes the immanent-functional, value, emotional (image), monitoring, market, and integrated approaches. Current methodological toolset of enterprise reputation assessment has been analyzed, and the scope of its application has been determined, as well as the main advantages and disadvantages. An algorithm for evaluating an enterprise reputation has been developed, in accordance with the proposed theoretical approach, a market share, and the totality of consumers values. Practical implications.  Results of this study could form the basis for forming a policy of an enterprise concerning the activation of reputation management processes with the purpose of strategic development of the enterprise and in order  to faster meet the expectations of its stakeholders, which would provide a synergistic effect. Originality/Value.Authors proposed to define the essence of the notion of an enterprise "reputation", which, in contrast to existing interpretations, focuses on the cognitive-contemplative characteristic of an enterprise, which is formed based on the results of comparing the totality of tangible, intangible, personal, and social values, inherent to its external and internal stakeholders; changing them in time and space indirectly affects positioning of the enterprise in the market as a result of change in the way its stakeholders perceive it. Research limitations/Future research. Results of this study should be laid at the basis of the implementation of the proposed algorithm for assessing reputation in the process of enterprise management. Paper type ‒ theoretical.

scholarly journals TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

2016 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Dr.Sc. Skender Ahmeti ◽  
Dr.Sc. Muhamet Aliu ◽  
MSc. Alban Elshani ◽  
Yllka Ahmeti
Keyword(s):  
Investment Decisions ◽  
Financial Statements ◽  
Financial Accounting ◽  
Future Research ◽  
International Accounting Standards ◽  
Corporation Tax ◽  
Tax Research ◽  
The Impact

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

scholarly journals Dynamic Creation: Extending the Radical Austrian Approach to Entrepreneurship

2009 ◽  
Vol 31 (1) ◽  
pp. 7-46 ◽  
Author(s):  
Todd H. Chiles ◽  
Christopher S. Tuggle ◽  
Jeffery S. McMullen ◽  
Leonard Bierman ◽  
Daniel W. Greening
Keyword(s):  
Job Search ◽  
Organization Theory ◽  
Future Research ◽  
Creative Processes ◽  
Far From Equilibrium ◽  
Multiple Levels ◽  
New Perspective ◽  
Equilibrium Market ◽  
Heterogeneous Resources ◽  
Novel Products

We develop a new perspective on entrepreneurship as a dynamic, complex, subjective process of creative organizing. Our approach, which we call ‘dynamic creation’, synthesizes core ideas from Austrian ‘radical subjectivism’ with complementary ideas from psychology (empathy), strategy and organization theory (modularity), and complexity theory (self-organization). We articulate conjectures at multiple levels about how such dynamic creative processes as empathizing, modularizing, and self-organizing help organize subjectively imagined novel ideas in entrepreneurs’ minds, heterogeneous resources in their firms, and disequilibrium markets in their environments. In our most provocative claim, we argue that entrepreneurs, by imagining divergent futures and (re)combining heterogeneous resources to create novel products, drive far-from-equilibrium market processes to create not market anarchy but market order. We conclude our exposition of each dynamic creative process by offering one possible direction for future research and articulating additional conjectures that help point the way. Throughout, we draw examples from CareerBuilder—a firm that has played a major role in creating and shaping the online model in the job search/recruiting industry—and its industry rivals (e.g. Monster, Yahoo’s HotJobs) to illustrate selected concepts and relationships in dynamic entrepreneurial creation.

Digital Health Literacy: A Bibliometric Analysis (Preprint)

2021 ◽  
Author(s):  
Keng Yang ◽  
Yekang Hu ◽  
Hanying Qi
Keyword(s):  
Health Literacy ◽  
Health Outcomes ◽  
Digital Divide ◽  
Bibliometric Analysis ◽  
Digital Health ◽  
The United States ◽  
Research Progress ◽  
Future Research ◽  
Scientific Publications ◽  
Number Of Publications

BACKGROUND Digital health is growing at a rapid pace, and digital health literacy has tremendous potential to promote health outcomes, bridge the digital divide, and improve health inequalities. OBJECTIVE The purposes of this study are to conduct a systematic bibliometric analysis on the field of dig-ital health literacy and to understand the research context and trends in this field. METHODS A total of 1,955 scientific publications were collected from the Web of Science (WoS) core col-lection. Institutional cooperation, journal co-citation, theme bursting, keyword co-occurrence, author cooperation, author co-citation, literature co-citation and references in the field of digi-tal health literacy were analyzed using the VOSviewer and CiteSpace knowledge mapping tools. RESULTS The results demonstrated that the United States was the leader in number of publications and citations in this field. The University of California System was first in terms of institutional contributions. The Journal of Medical Internet Research led in number of publications, cita-tions and co-citations. Research areas in the field of digital health literacy mainly include the definition and scale of health literacy, health literacy and health outcomes, health literacy and the digital divide, and the influencing factors of health literacy. CONCLUSIONS We summarize research progress in the field of digital health literacy and reveal the context, trends, and trending topics of digital health literacy research through statistical analysis and network visualization. Our work can serve as a fundamental reference and directional guide for future research in this field.

The nature of rapid response to COVID-19 in Latin America: an examination of Argentina, Brazil, Chile, Colombia and Mexico

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Janaina Pamplona da Costa ◽  
André Luiz Sica de Campos ◽  
Paulo Roberto Cintra ◽  
Liz Felix Greco ◽  
Johan Hendrik Poker
Keyword(s):  
Latin American ◽  
Scientific Community ◽  
Scientific Output ◽  
Rapid Response ◽  
Future Research ◽  
Scientific Publications ◽  
Scientific Communities ◽  
Content Type ◽  
Scientific Outputs ◽  
Career Status

PurposeThe coronavirus-19 (COVID-19) pandemic mobilized the international scientific community in the search for its cure and containment. The purpose of this paper is to examine the nature of the rapid response to the COVID-19 of the scientific community in selected Latin American countries (Argentina, Brazil, Chile, Colombia and Mexico) in the period running from January to August 2020. Rapid response is reconceptualized from its original meaning in health policy, as the swift mobilization of existing scientific resources to address an emergency (DeVita et al., 2017).Design/methodology/approachThe paper explores the rapid response of the Argentinian, Brazilian, Chilean, Colombian and Mexican scientific communities from the perspective of bibliometric and altmetric data. The authors will examine scientific publications indexed to the Web of Science (WoS) dealing with COVID-19. Besides patterns of scientific output and impact as measured by citations, the authors complement the analysis with altmetric analysis. The aim is to verify whether or not factors that explain the extent of scientific impact can also be identified with respect to the wider impact made evident by altmetric indicators (Haustein, 2016).Findingshe authors identified a somewhat limited response of the Argentinian, Brazilian, Chilean, Colombian and Mexican scientific communities to COVID-19 in terms of quantity of publications. The authorship of publications in the topic of COVID-19 was associated with authorship of publications dealing with locally relevant diseases. Some factors appear to contribute to visibility of scientific outputs. Papers that involved wider international collaborations and authors with previous publications in arboviruses were associated with higher levels of citations. Previous work on arbovirus was also associated with higher altmetric attention. The country of origin of authors exerted a positive effect on altmetric indicators.Research limitations/implicationsA limitation in the analysis is that, due to the nature of the data source (WoS), the authors were unable to verify the career status and the productivity of the authors in the sample. Nonetheless, the results appear to suggest that there is some overlapping in authors conducting research in Arboviruses and COVID-19. Career status and productivity should be the focus of future research.Practical implicationsIn the context of countries with limited scientific resources, like the ones investigated in our Latin American sample, previous efforts in the study of locally relevant diseases may contribute to the creation of an expertise that can be applied when a health emergency brings about a novel disease.Originality/valueThe originality of the paper rests on the fact that the authors identified that previous work on arbovirus contributed to the scientific visibility of publications on COVID-19.

Cost Management Research

2017 ◽  
Vol 30 (3) ◽  
pp. 187-209 ◽  
Author(s):  
Rajiv D. Banker ◽  
Dmitri Byzalov ◽  
Shunlan Fang ◽  
Yi Liang
Keyword(s):  
Cost Management ◽  
Research Literature ◽  
Financial Accounting ◽  
Future Research ◽  
Management Research ◽  
Managerial Decisions ◽  
Conceptual Innovation ◽  
Challenges And Opportunities ◽  
Cost Behavior ◽  
Operating Decisions

ABSTRACTThe traditional view of cost behavior assumes a simple mechanistic relation between cost drivers and costs. In contrast, contemporary cost management research recognizes that costs are caused by managers' operating decisions subject to various constraints, incentives, and psychological biases. This conceptual innovation opens up the “black box” of cost behavior and gives researchers a powerful new way to use observed cost behavior as a lens to study the determinants and the consequences of managers' operating decisions. Banker and Byzalov (2014) presented an overview of the economic theory of cost behavior and major estimation issues. The research literature on cost management has grown rapidly in the past few years and has enhanced the understanding of how managerial decisions influence observed costs. In this study, we provide a comprehensive review of recent findings and insights, with a particular emphasis on the implications of cost management for understanding issues in cost, managerial, and financial accounting, and challenges and opportunities for future research.

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