With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakt...With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.展开更多
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ...It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.展开更多
In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)syste...In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.展开更多
Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo...Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.展开更多
As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the...As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.展开更多
Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insur...Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.展开更多
Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,socia...Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities.展开更多
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,...There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.展开更多
In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is tradi...In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is traditional in the public sector. The accounting reform of 2003 marks a turning point in the history of accounting of the federal State and federated entities （regions and communities）. The Brussels-capital region is the first federated entity to embark on the adventure and implement the new accounting system in 2006. The aim of this article is to introduce the legislative framework and the different implementation steps of the accounting reform in the Brussels-capital region and to provide a financial analysis of the region. The objective is to see if the region has a good financial situation. To do this, this paper analyses the data from the balance sheet and the income statements from 2008 to 2011. On one hand, it analyzes the evolution of the region＇s different results; and on the other hand, it presents different financial ratios. It also analyzes the evolution of the regional debt. This paper concludes that, although expenses and the debt are increasing, the situation of the region is not worrying, because of good budgetary performances, sophisticated financial management, and law loans rates. Even if the results of the analysis don＇t have to be interpreted as the same way as for a private company, the annual accounts provide interesting information that can be used to improve public finance.展开更多
This is a benchmark study that evaluates the competencies of Catanduanes State University(CSU)Accounting Graduates prior to the implementation of ASEAN Integration in 2015.The evaluation was based on CMO No.3,issued i...This is a benchmark study that evaluates the competencies of Catanduanes State University(CSU)Accounting Graduates prior to the implementation of ASEAN Integration in 2015.The evaluation was based on CMO No.3,issued in 2007.Then,the subjects were mapped from the prescribed subjects in the BS Curriculum to the CPA Licensure Examination subjects to spot the congruentcy;lastly,this paper identified the areas of competency of the Accounting Graduates using the rating obtained in the licensure examination as a standard,this is based on RA 9298,the Philippine Accountancy Law,Section 16.The relevance of the study in the present time,is to come up with a better strategic action plan based on the findings and provide practical recommendations that can enhance the capabilities of the next batches of accounting graduates of the University.Descriptive Content Analysis was used in generating and examining qualitative and quantitative data through secondary resources.Based on the CMO No.3,series of 2017,results revealed that General Education develops competencies in intellectual skills,personal,interpersonal,and communication skills.Business Education develops competencies on economic,quantitative methods,business statistics,organization behavior,marketing,and operations management,professional values,and ethics.Information Technology Education System develops competencies on internal control in computer-based systems,development standards,and practices for business systems,management of the adoption,implementation and use of IT,evaluation of computer business systems,and managing the security of information.Accounting and Finance develops competencies on business law and taxation,financial management,financial management,financial accounting theory and practice,cost determination,analysis and control,management accounting and consultancy services,advanced accounting,auditing,and assurance services.After mapping the BSA Curriculum and CPA Licensure Examination subjects,it was found that BSA Curriculum General and Business Education are integrated in all subjects given in the CPA Licensure Examination.The Information Technology Education is integrated in the CPA Licensure Examination subjects such as integrated in Theory of Accounts,Management Services,and Auditing Theory.The Accounting and Finance Education is integrated in Business Law and Taxation,Theory of Accounts,Practical Accounting Problems I,Practical Accounting Problems II,Management Services,Auditing Theory,and Auditing Problems.It was ascertained also that majority of CSU Accounting Graduates from 2013-2015 have strong competencies in financial accounting,management accounting,financial management related services,capital budgeting and techniques,project feasibility studies,and application of the concepts,standards,techniques,and methodology applicable to management/consultancy services or problems likely to be encountered in the real practice.However,accounting graduates have weak competencies in assurance and related services,applying audit standards,techniques,procedures of independent audit of medium-sized service,trading,or manufacturing concern,financial accounting techniques and methodologies to problems,and legal implications of business transactions,business associations,and negotiable instruments related to accounting and auditing and practical application of basic principles of taxation.Majority of the accounting graduates have failed in the subjects such as Auditing Theory,Auditing Problems I,and Business Law and Taxation.Given these findings,it is recommended:(1)reviewing the current competencies of the CSU accounting students against the target through a competency plan and track learning activities in Auditing and Assurance Services,Assurance Principles,Professional Ethics,and Good Governance,Advanced Financial Accounting,Part I,Advanced Financial Accounting and Reporting,Part II,Accounting for Governmental,Not-for-Profit entities,and Specialized Industries,Law on Business Organization,Law on Negotiable Instruments,Sales Agency,Labour and Other Commercial Laws,and Business Transfer Taxes where majority of the students failed in the CPA Licensure Examination;(2)enhancing or improving teaching methodologies on the subjects in BSA curriculum such as Management Accounting and Consultancy Services,Auditing and Assurance Services,Business Law and Taxation,and Financial Accounting Practice where majority of Accounting graduates showed weak competencies;(3)conducting a thorough investigation of the factors that caused the failure of the students in the said subjects,then,strengthening the admission and retention policy;(4)instructor/professor should enhance their syllabi to include recent developments,trends,and innovations in teaching materials,and methodologies to avoid obsolescence.展开更多
This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis...This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.展开更多
The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,po...The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,political environment,social culture,law,and tax system,there are still some differences between China’s accounting standards and international accounting standards,which will have a certain impact on the realization of the integration of accounting standards.Therefore,this paper analyzes the environmental factors of accounting differences between China and foreign countries,as well as explores specific measures to reduce the accounting differences between China and foreign countries,aiming to provide some useful references and promote the internationalization of China’s accounting standards.展开更多
Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate eve...Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate events.Cumulative carbon dioxide(CO_(2))emissions showed a linear relationship with cumulative temperature rise since the pre-industrial stage,and this accounts for approximately 80%of the total anthropogenic greenhouse gases.Therefore,accurate and reliable carbon emission data are the foundation and scientific basis for most emission reduction policymaking and target setting.Currently,China has made clear the ambitious goal of achieving the peak of carbon emissions by 2030 and achieving carbon neutrality by 2060.The development of a finer-grained spatiotemporal carbon emission database is urgently needed to achieve more accurate carbon emission monitoring for continuous implementation and the iterative improvement of emission reduction policies.Near-real-time carbon emission monitoring is not only a major national demand but also a scientific question at the frontier of this discipline.This article reviews existing annual-based carbon accounting methods,with a focus on the newly developed real-time carbon emission technology and its current application trends.We also present a framework for the latest near-real-time carbon emission accounting technology that can be widely used.The development of relevant data and methods will provide strong database support to the policymaking for China’s“carbon neutrality”strategy.Finally,this article provides an outlook on the future of real-time carbon emission monitoring technology.展开更多
The purpose of this paper is to examine the current role of social media on entrepreneurial intention among theaccounting students in Penang. A survey was designed and disseminated to the accounting students where 233...The purpose of this paper is to examine the current role of social media on entrepreneurial intention among theaccounting students in Penang. A survey was designed and disseminated to the accounting students where 233 validresponses were collected. Through structural equation modelling, the findings indicated that entrepreneurialintention was significantly influenced by social media. The findings of this study provided useful information forthe government to engage with other stakeholders and make use of the social media advantage to shape effectivecommunication strategies to support entrepreneurial intention for accounting students.展开更多
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch...The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.展开更多
This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial stat...This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts.展开更多
The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate ...The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development,it is necessary to clarify corporate accounting standards and international financial reporting standards.The relationship between them are crucial to improve the transparency of financial statements and optimize management levels.This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference.展开更多
Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it...Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.展开更多
文摘With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.
基金Supported by the PetroChina Science and Technology Project (2021ZZ01-06,2021DJ1101)。
文摘It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.
基金This work was supported by the Researchers Supporting Project(No.RSP-2021/395),King Saud University,Riyadh,Saudi Arabia.
文摘In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.
文摘Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.
文摘As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.
文摘Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.
基金financially supported by the Major Program of the National Social Science Foundation of China(No.18BMZ126)。
文摘Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities.
文摘There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.
文摘In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is traditional in the public sector. The accounting reform of 2003 marks a turning point in the history of accounting of the federal State and federated entities （regions and communities）. The Brussels-capital region is the first federated entity to embark on the adventure and implement the new accounting system in 2006. The aim of this article is to introduce the legislative framework and the different implementation steps of the accounting reform in the Brussels-capital region and to provide a financial analysis of the region. The objective is to see if the region has a good financial situation. To do this, this paper analyses the data from the balance sheet and the income statements from 2008 to 2011. On one hand, it analyzes the evolution of the region＇s different results; and on the other hand, it presents different financial ratios. It also analyzes the evolution of the regional debt. This paper concludes that, although expenses and the debt are increasing, the situation of the region is not worrying, because of good budgetary performances, sophisticated financial management, and law loans rates. Even if the results of the analysis don＇t have to be interpreted as the same way as for a private company, the annual accounts provide interesting information that can be used to improve public finance.
文摘This is a benchmark study that evaluates the competencies of Catanduanes State University(CSU)Accounting Graduates prior to the implementation of ASEAN Integration in 2015.The evaluation was based on CMO No.3,issued in 2007.Then,the subjects were mapped from the prescribed subjects in the BS Curriculum to the CPA Licensure Examination subjects to spot the congruentcy;lastly,this paper identified the areas of competency of the Accounting Graduates using the rating obtained in the licensure examination as a standard,this is based on RA 9298,the Philippine Accountancy Law,Section 16.The relevance of the study in the present time,is to come up with a better strategic action plan based on the findings and provide practical recommendations that can enhance the capabilities of the next batches of accounting graduates of the University.Descriptive Content Analysis was used in generating and examining qualitative and quantitative data through secondary resources.Based on the CMO No.3,series of 2017,results revealed that General Education develops competencies in intellectual skills,personal,interpersonal,and communication skills.Business Education develops competencies on economic,quantitative methods,business statistics,organization behavior,marketing,and operations management,professional values,and ethics.Information Technology Education System develops competencies on internal control in computer-based systems,development standards,and practices for business systems,management of the adoption,implementation and use of IT,evaluation of computer business systems,and managing the security of information.Accounting and Finance develops competencies on business law and taxation,financial management,financial management,financial accounting theory and practice,cost determination,analysis and control,management accounting and consultancy services,advanced accounting,auditing,and assurance services.After mapping the BSA Curriculum and CPA Licensure Examination subjects,it was found that BSA Curriculum General and Business Education are integrated in all subjects given in the CPA Licensure Examination.The Information Technology Education is integrated in the CPA Licensure Examination subjects such as integrated in Theory of Accounts,Management Services,and Auditing Theory.The Accounting and Finance Education is integrated in Business Law and Taxation,Theory of Accounts,Practical Accounting Problems I,Practical Accounting Problems II,Management Services,Auditing Theory,and Auditing Problems.It was ascertained also that majority of CSU Accounting Graduates from 2013-2015 have strong competencies in financial accounting,management accounting,financial management related services,capital budgeting and techniques,project feasibility studies,and application of the concepts,standards,techniques,and methodology applicable to management/consultancy services or problems likely to be encountered in the real practice.However,accounting graduates have weak competencies in assurance and related services,applying audit standards,techniques,procedures of independent audit of medium-sized service,trading,or manufacturing concern,financial accounting techniques and methodologies to problems,and legal implications of business transactions,business associations,and negotiable instruments related to accounting and auditing and practical application of basic principles of taxation.Majority of the accounting graduates have failed in the subjects such as Auditing Theory,Auditing Problems I,and Business Law and Taxation.Given these findings,it is recommended:(1)reviewing the current competencies of the CSU accounting students against the target through a competency plan and track learning activities in Auditing and Assurance Services,Assurance Principles,Professional Ethics,and Good Governance,Advanced Financial Accounting,Part I,Advanced Financial Accounting and Reporting,Part II,Accounting for Governmental,Not-for-Profit entities,and Specialized Industries,Law on Business Organization,Law on Negotiable Instruments,Sales Agency,Labour and Other Commercial Laws,and Business Transfer Taxes where majority of the students failed in the CPA Licensure Examination;(2)enhancing or improving teaching methodologies on the subjects in BSA curriculum such as Management Accounting and Consultancy Services,Auditing and Assurance Services,Business Law and Taxation,and Financial Accounting Practice where majority of Accounting graduates showed weak competencies;(3)conducting a thorough investigation of the factors that caused the failure of the students in the said subjects,then,strengthening the admission and retention policy;(4)instructor/professor should enhance their syllabi to include recent developments,trends,and innovations in teaching materials,and methodologies to avoid obsolescence.
文摘This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.
文摘The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,political environment,social culture,law,and tax system,there are still some differences between China’s accounting standards and international accounting standards,which will have a certain impact on the realization of the integration of accounting standards.Therefore,this paper analyzes the environmental factors of accounting differences between China and foreign countries,as well as explores specific measures to reduce the accounting differences between China and foreign countries,aiming to provide some useful references and promote the internationalization of China’s accounting standards.
基金financially supported by the National Natural Science Foundation of China (71874097 and 41921005)Beijing Natural Science Foundation (JQ19032)+1 种基金the Qiu Shi Science & Technologies Foundationthe Shenzhen Municipal Science and Technology Commission College Stability Support Project (WDZC20200819173345002)
文摘Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate events.Cumulative carbon dioxide(CO_(2))emissions showed a linear relationship with cumulative temperature rise since the pre-industrial stage,and this accounts for approximately 80%of the total anthropogenic greenhouse gases.Therefore,accurate and reliable carbon emission data are the foundation and scientific basis for most emission reduction policymaking and target setting.Currently,China has made clear the ambitious goal of achieving the peak of carbon emissions by 2030 and achieving carbon neutrality by 2060.The development of a finer-grained spatiotemporal carbon emission database is urgently needed to achieve more accurate carbon emission monitoring for continuous implementation and the iterative improvement of emission reduction policies.Near-real-time carbon emission monitoring is not only a major national demand but also a scientific question at the frontier of this discipline.This article reviews existing annual-based carbon accounting methods,with a focus on the newly developed real-time carbon emission technology and its current application trends.We also present a framework for the latest near-real-time carbon emission accounting technology that can be widely used.The development of relevant data and methods will provide strong database support to the policymaking for China’s“carbon neutrality”strategy.Finally,this article provides an outlook on the future of real-time carbon emission monitoring technology.
文摘The purpose of this paper is to examine the current role of social media on entrepreneurial intention among theaccounting students in Penang. A survey was designed and disseminated to the accounting students where 233 validresponses were collected. Through structural equation modelling, the findings indicated that entrepreneurialintention was significantly influenced by social media. The findings of this study provided useful information forthe government to engage with other stakeholders and make use of the social media advantage to shape effectivecommunication strategies to support entrepreneurial intention for accounting students.
文摘The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.
文摘This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts.
文摘The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development,it is necessary to clarify corporate accounting standards and international financial reporting standards.The relationship between them are crucial to improve the transparency of financial statements and optimize management levels.This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference.
文摘Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.
