scholarly journals DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

2013 ◽  
Vol 4 (2) ◽  
pp. 14-27 ◽  
Author(s):  
Jindřiška Kouřilová ◽  
Dana Plevková
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Model Material ◽  
Balance Model ◽  
Accounting Fraud ◽  
Accounting Data ◽  
Detection Model ◽  
Creative Accounting

The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting) balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting) as its method. The following balance areas are included

scholarly journals Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting

2014 ◽  
Vol 60 (No. 9) ◽  
pp. 420-429 ◽  
Author(s):  
J. Kouřilová ◽  
J. Sedláček
Keyword(s):  
Material Flow ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Indicators ◽  
Accounting Data ◽  
Creative Accounting ◽  
Many Instruments ◽  
Proposed Model ◽  
Farm Accountancy Data Network ◽  
Trading Activities

The quality of the reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify the creative accounting and the frauds and new ones are still being searched for. One of the suitable approaches is the use of the database Farm Accountancy Data Network (FAND) and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of the material balances can be a basis for the creation of the model for the detection of the material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for the discussion. The proposed model was applied to the real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.  

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

scholarly journals Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements

Risks ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 123
Author(s):  
Ioana Lavinia Safta ◽  
Andrada-Ioana Sabău (Popa) ◽  
Neli Muntean
Keyword(s):  
Bibliometric Analysis ◽  
Web Of Science ◽  
Research Question ◽  
Financial Statements ◽  
Research Papers ◽  
Creative Accounting ◽  
Measuring Techniques ◽  
Research Questions ◽  
Over Time

Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial statements in the literature? 2. Which are the terms that are most frequently encountered in the literature associated with “creative accounting? 3. Which are the journals that have the highest frequency of articles written on the topic “creative accounting”? 4. Over time, how did research evolve in the field of creative accounting? 5. Which countries are most preoccupied in publishing regarding this topic? To answer the research question 1, the models published in the literature for measuring manipulation techniques through creative accounting were reviewed and analyzed. For the remaining research questions, a bibliometric analysis for the publications in this area was performed. For collecting the sample, articles on this topic were selected from the international Web of Science database. Following this, a bibliometric analysis of the articles was performed, using the VOSviewer program. A total of 4045 publications on creative accounting were identified. Through the bibliometric analysis we have answered research question 2, by identifying the key words that have the closest proximity to creative accounting. To answer the remaining research questions, we identified the journals with the highest frequency of publication and the countries with the highest interest on the topic. It is especially important to evaluate the quality of this many research papers and to obtain valuable information.

scholarly journals PELATIHAN MATERIAL FLOW COST ACCOUNTING (MFCA) BAGI PARA UMKM DI DKI JAKARTA

2022 ◽  
Vol 3 (2) ◽  
pp. 197-202
Author(s):  
Virna Sulfitri ◽  
Henik Hari Astuti ◽  
Budi Santosa
Keyword(s):  
Production Process ◽  
Community Service ◽  
Material Flow ◽  
Cost Accounting ◽  
Face To Face ◽  
The Public ◽  
Direct Contribution ◽  
Effectiveness And Efficiency

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.

scholarly journals Environmental Accounting and its Impact on the Economy: An Applied Study on Industrial Establishments in Jeddah Governorate in the Kingdom of Saudi Arabia: المحاسبة البيئية وتأثيرها على الاقتصاد: دراسة تطبيقية على المنشآت الصناعية في محافظة جدة في المملكة العربية السعودية

2020 ◽  
Vol 4 (11) ◽  
Author(s):  
Maha Abbas Abo Hussain
Keyword(s):  
Saudi Arabia ◽  
Environmental Sustainability ◽  
Environmental Policies ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Data ◽  
Environmental Cost ◽  
Kingdom Of Saudi Arabia ◽  
Industrial Enterprises ◽  
The Impact

This study aimed to shed light on the impact of environmental accounting measured in (environmental cost accounting, environmental sustainability, and environmental policies) in industrial enterprises on the economy in the Kingdom of Saudi Arabia. To achieve the objectives of the study, the study relied on the descriptive-analytical approach, due to its suitability of the nature of the study, as well as the questionnaire tool was distributed to the study sample using random sample method, where (200) questionnaires were distributed to financial managers working in industrial enterprises in the Kingdom of Saudi Arabia in the Jeddah, the final study sample was (96) questionnaires. The results of the study showed that there is an impact of environmental accounting measured by (environmental cost accounting, environmental sustainability, and environmental policies) in industrial companies on the economy, individually and collectively. The study came out with a set of recommendations, the most important of which is the necessity of developing local standards or adopting international standards for environmental disclosure in other sectors in general and the state’s contribution to providing quantifiable environmental data and raising the limitations imposed on companies in particular in order to follow and encourage environmental laws.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

scholarly journals Material Flow Cost Accounting as a Decision Support Instrument

2016 ◽  
Vol 12 (2) ◽  
pp. 71-76
Author(s):  
Andreas MÖLLER ◽  
Martina PROX ◽  
Shoji OKA ◽  
Michiyasu NAKAJIMA
Keyword(s):  
Decision Support ◽  
Material Flow ◽  
Cost Accounting
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