scholarly journals The impact of the duty of disclosure of the business model on the company’s accounting system

2017 ◽  
Vol 44 (3) ◽  
pp. 93-100
Author(s):  
Jolanta Chluska
Keyword(s):  
Information System ◽  
Business Model ◽  
Financial Reporting ◽  
Accurate Information ◽  
Accounting System ◽  
Enterprise Information System ◽  
Enterprise Information ◽  
Management Objectives ◽  
External Stakeholders ◽  
The Impact

Operators carrying out its activities, take into account the vision of a business model in their strategy. The business model determines the creation of the enterprise information system for the achievement of management objectives, as well as for external stakeholders. Accounting provides essential, reliable, and accurate information as a subsystem of the enterprise information system. The purpose of this article is to identify areas of the accounting system that need to be adapted to the needs of business model disclosures in financial reporting. The subjects of research were selected companies obliged to disclose their business model. As a research tool, an analysis of subject literature, legal acts, and examples of business model disclosures were used.

scholarly journals Circular Economy Initiatives through Energy Accounting and Sustainable Energy Performance under Integrated Reporting Framework

2020 ◽  
Vol 5 (6) ◽  
pp. 1032-1045
Author(s):  
Akeel Hamza Almagtome ◽  
Ahmed Jassim Al-Yasiri ◽  
Raed Saiad Ali ◽  
Hasan Latif Kadhim ◽  
Heider Nima Bekheet
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Sustainable Energy ◽  
Energy Performance ◽  
Financial Information ◽  
Accurate Information ◽  
Accounting System ◽  
Integrated Reporting ◽  
Reporting Framework ◽  
The Impact

The financial reporting plays a significant role in sustainable development, as it contributes greatly to providing the information required to assess sustainable development performance. In order to achieve the sustainable development, accurate information should be provided to stakeholders on the energy consumed and the impact of energy consumption on the environment. Information on sustainable energy performance needs providing both of financial and non-financial information. However, the traditional financial reporting system is unable to provide information that helps measure and promote sustainable energy performance, as the current accounting system provides financial information only. It is therefore important to adopt an appropriate reporting framework to support the evaluation of sustainable energy performance. This paper proposes an approach to the measure the sustainable energy performance based on the integrated reporting framework. A unique feature of the approach is the selection of corporate energy performance indicators that cover both financial and non-financial information. This paper therefore sets out indicators for assessing sustainable energy performance based on the Integrated Reporting Framework. Furthermore, the application of the indicators proposed in this paper helps regulators and economic policy makers to develop sustainable development strategies at national level. Moreover, the adoption of the proposed indicators can provide accurate information on the real and future of sustainable energy in the country.

scholarly journals Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization

2021 ◽  
pp. 12-19
Author(s):  
Serhiy Lehenchuk ◽  
◽  
Mykola Horodysky ◽  
Nataliia Maistrenko ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internet Of Things ◽  
Data Security ◽  
Accounting Information ◽  
Accounting System ◽  
Enterprise Information System ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security.

scholarly journals Management Problems of Modern Logistics Information System Based on Data Mining

2021 ◽  
Vol 2021 ◽  
pp. 1-9
Author(s):  
Enhou Zu ◽  
Ming-Hung Shu ◽  
Jui-Chan Huang ◽  
Bi-Min Hsu ◽  
Chien-Ming Hu
Keyword(s):  
Information System ◽  
Matrix Theory ◽  
Difficult Problem ◽  
Operating Efficiency ◽  
Accurate Information ◽  
Daily Consumption ◽  
Enterprise Information System ◽  
Enterprise Information ◽  
Logistics Industry ◽  
Logistics Information System

With the development of technology, the data stored by humans is growing geometrically. Especially in the logistics industry, the rise of online e-commerce has created a huge data flow in the informatized logistics network. How to collect, analyze, and organize this information in time and analyze the meaning of this information from it is a difficult problem. The paper aims to learn the management of logistics systems from the perspective of statistics. This article uses random analysis of 1,000 customers’ logistics records from the logistics enterprise information system, uses mathematical analysis and matrix theory to analyze the correlation among them, and analyzes customer types and shopping. The information on habits, daily consumption patterns, and brand preferences is classified and summarized using mathematical statistics. The experimental results show that the results of the study can well reflect customers’ daily habits and consumption habits. The experimental data show that mining effective and accurate information from massive information can help companies to quickly make decisions, formulate scientific logistics management programs, improve operating efficiency, reduce operating costs, and obtain good benefits.

scholarly journals Analisa & Evaluasi Sistem Pembelian, Persediaan & Penjualan Tunai pada PT. ZRB

2014 ◽  
Vol 5 (1) ◽  
pp. 355
Author(s):  
Kriswanto Kriswanto ◽  
Ririn Febrina
Keyword(s):  
Information Technology ◽  
Information System ◽  
Business Processes ◽  
Accounting System ◽  
Enterprise Information System ◽  
Enterprise Information ◽  
Cycle System ◽  
Purchasing Department

Information technology is an important part of the company. With the application of information technology, the enterprise information system will be integrated well, so this will help the business processes within the company, and it is also expected to assist management in controlling the procedures performed by the staff. The problems faced by this company is the company is already using the company's accounting informationsystem but not yet optimal and integrated, so the company experienced problems in purchasing, inventory and cash sales. This includes systems that can help to document each transaction on cash purchases and sales cycle, as well as the inventory cycle system that is not running properly. Expectations of this study, the evaluation of accounting system will facilitate the work of the purchasing department, warehouse, finance and accounting and sales departments in managing the time spent in the operations of the company. This will provide benefits in thepreparation of reports by management in terms of accuracy and speed reports for faster and accurate decisionmaking.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

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