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Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that a relationship does exist. (NB)

Describes the application of a specific word processor to acquisitions fund accounting and reporting functions at Rice University's Fondren Library. Encumbrance of firm orders, preparing budget reports, math calculations, ledger format (for each fund), report format (summarizes overall fund activity), and the value of word processors are highlighted. (EJS)

A number of quality assurance educational evaluation methods are illustrated. Evaluation data obtained from the Providence, Rhode Island, school district are used. The methods are: (1) from auditing, internal control; (2) from accounting, double bookkeeping; and (3) from industrial quality control, acceptance sampling and cumulative percentage charts. (Author/JAZ)

Changes in biomedical research are outlined including financial competition that forces investigators to spend more time developing proposals and creates pressures to produce quickly; obsolescence of equipment, facilities, people, and knowledge; demand for interdisciplinary approaches and greater accountability; joint ventures with profit making corporations; and scientific misconduct. (MLW)

Faculty members must understand the actual finances of educational institutions in order to achieve less biased allocations. Increased faculty awareness of total resources can help shift allocation patterns, making institutional resources more effective in accomplishing the mission of higher education. (MLW)

The University of California at Davis Veterinary Medical Teaching Hospital created a healthier environment with inexpensive business procedures. Reported are: removal of billing responsibilities from faculty, separation of discharge functions from receptionist's functions, billing system/medical records system, and use of credit cards and revolving finance charges. (Author/MLW)

This study sought to identify the discrepancy existing between work and high school curriculum in beginning accounting and bookkeeping. The author concluded from the findings of the study that the conventional high school curriculum in these areas fails to prepare students for vocational job entry. (Author/CT)

Reports on a study of human problem-solving behavior in which a technique called First-Order Cognitive Analysis was employed to analyze the tasks involved in certain accounting processes such as bookkeeping. A reference list, an appendix outlining the problem employed in the study, and an appendix on the task analysis are attached. (JL)

The author notes the various present and future uses of keyboarding, the entering of alphanumeric data on a stationary desk-top unit with a typewriter-like keyboard on it. She states that teachers should prepare typewriting students for the transition to keyboarding according to acceptable standards used in offices. (MF)

The use of props in the early lessons of bookkeeping classes will help develop the analysis skills students need to know the "why" as well as the "how" of fundamental accounting principles. (Author/JOW)

Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program is listed. (CT)

The author discusses the 1977 revision of the New York State syllabus, his work on the accounting and bookkeeping modules, the application of these modules in his school, and the students' reactions to them. (MF)

Suggests that information about selection of the proper kinds of paper needed in office work should be included in office skills courses. Defines basic paper terms and describes uses and qualities of different paper for various office applications. (MF)

By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

Briefly reviews (1) the historical development of bookkeeping occupations, (2) the research identifying the job tasks currently performed by bookkeepers, and (3) the types of training appropriate at each educational level. (LRA)

Double bookkeeping is a term introduced by Eugen Bleuler to describe a fundamental feature of schizophrenia where psychotic reality can exist side by side with shared reality even when these realities seem mutually exclusive. Despite increasing theoretical interest in this phenomenon over the recent years, there are no empirical studies addressing this issue. We have, therefore, conducted a phenomenologically descriptive qualitative study of 25 patients with schizophrenia in which we addressed the following issues: (1) Experience of double reality; (2) Emergence and development of two realities; (3) Truth quality of psychotic or private reality; (4) Insight into illness; (5) Communication of psychotic experiences. The most important result was that most patients felt to be in contact with another dimension of reality. Hallucinatory and delusional experience pertained to this different reality, which patients most frequently kept separated from the shared reality. This other dimension was considered by the patients as being more profound and real. The pre-psychotic and psychotic experiences were difficult to verbalize and typically described as totally different than ordinary experience. Double reality was persistent across remissions. None of the patients considered their condition as an illness analogous to a somatic disorder. Most patients described a vague sense of duality preceding the crystallization of double bookkeeping. This emergence of doubleness was associated with a fundamental alienation from oneself, the world, and others stretching back to childhood or early adolescence. We discuss the results with a special emphasis on the concept of psychosis, clinical interview, treatment, and pathogenetic research. [ABSTRACT FROM AUTHOR]

Schizophrenia continues its resistance to the pathogenetic understanding. We believe that one of the reasons is an oblivion of schizophrenia's characteristic Gestalt expressive of its psychopathological structure. In this article we argue for a crucial role of disorders of selfhood in the constitution of this Gestalt. First, we present a phenomenological account of the self. This is followed by an exposition of basic complaints in schizophrenia which are reflective of a disordered selfhood and which often date back to childhood. We then present characteristic features of the schizophrenic psychosis with its phenomenon of "double bookkeeping". Hallucinations, delusions and double bookkeeping are all associated with the instability of the self. Finally, we briefly address characteristic aspects of the encounter with a schizophrenia patient and argue that self-disorders play an important diagnostic role. We conclude by emphasizing the role of phenomenology in psychiatric research. [ABSTRACT FROM AUTHOR]

Copyright of Qardhul Hasan: Media Pengabdian Kepada Masyarakat is the property of Universitas Djuanda and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The blockchain technology (BT)_offers a new means to trade and monitor the ownership of financial assets which is similar to the advent of double-entry bookkeeping centuries ago. This represents a significant development in financial record-keeping. Stock exchanges are investigating BT worldwide to enable businesses to list, to trade and to vote on shares. This adoption has the potential to benefit stockholders through reduced trading costs, faster ownership transfers, improved record accuracy and increased process transparency. This study examines the effect of BT on corporate governance. Using feasible generalised least squares analysis, our study analyses data from 297 European businesses included in the STOXX Europe 600 index between 2016 and 2021. The results show that the adoption of BT improves the quality of board decision-making and streamlines board activities. In addition, the study indicates that BT facilitates greater direct shareholder rights and encourages effective worldwide administration of director and board member compensation. The research contributes to the current body of literature by confirming the positive impact of implementing (BT) on enhancing corporate governance measures. This, in turn, assists managers in formulating appropriate strategies. [ABSTRACT FROM AUTHOR]

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the 'merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise 'balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' 'capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB's content and functions and might be labelled 'Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages. [ABSTRACT FROM AUTHOR]

This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result. JEL Classifications: M41; N83. [ABSTRACT FROM AUTHOR]

The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ. [ABSTRACT FROM AUTHOR]

Desa Adat Sading in Mengwi District has nearly 12% (873 people) of its population engaged in trade and home industries. The Jaje Bolong Sari Rasa Bolong group struggles to meet high customer demands due to limited equipment and insufficient capital. They market products via social media, and although sales are increasing, there is competition in pricing among similar producers. The group produces 15 kg of rice daily, all of which is sold locally. To reduce costs, they need a flour processing machine. Assistance was provided in book-keeping, determining cost of goods sold, and capital management. The group received a flour processing machine and was connected with a cooperative for working capital loans. [ABSTRACT FROM AUTHOR]

Coconut shells can be used to create high-value craft products, but artisans often face challenges like a lack of entrepreneurial spirit, limited online marketing knowledge, and poor book-keeping skills. To address these issues, a community partnership program was implemented with Mr. Nyoman Suana, a coconut shell artisan in Banjar Koripan Kangin, Banjarangkan, Klungkung. The program aimed to boost sales and improve bookkeeping practices through three main activities: online marketing assistance, entrepreneurial spirit enhancement sessions, and book-keeping training. The results showed that participants successfully utilized social media for marketing, improved their book-keeping, reducing errors, and developed a more innovative and responsible entrepreneurial mindset. [ABSTRACT FROM AUTHOR]

This study delves into the recording practices in accounting within micro- and small businesses, with the aim of addressing the neglect of proper practices due to factors such as limited knowledge and regulatory oversight. In these enterprises, accurate financial reporting is pivotal for informed decision-making, yet it is often impeded by inadequate recording practices. Using methods of qualitative analysis, the research offers insights specific to micro- and small businesses in Zamboanga del Sur, Philippines, illuminating both challenges and opportunities. Eight micro- and small business owners participated in semi-structured interviews, selected through purposive sampling, thereby providing rich data for case study analysis. The findings underscore the struggle of these businesses in maintaining accurate records, with outsourcing emerging as a potential solution. The study concludes by recommending training programs emphasizing proper record-keeping and advocating for government support through mandatory recording seminars. Further research is urged to deepen understanding and inform strategies for improvement in recording practices within micro and small businesses. This comprehensive exploration contributes to the literature by shedding light on a critical aspect of financial management in micro- and small enterprises, ultimately aiming to enhance their operational effectiveness and sustainability.

What we propose in this paper is to elaborate on what it means to consider 'migration' as part of an oikonomia. This is not an 'economic perspective on migration' but a genealogy of migration as a way of managing people in light of both colonial divides and questions of labor and race. First, we argue that 'migration' is constituted as an effect of accounting, of the registration of comings and goings and of belonging within a reference space of governed territories. We illustrate how migration is born out of the specific accounting inventions made by Ernst Ravenstein. Second, we argue that the accounting of a singular thing called migration only starts to take off when nineteenth-century empire reaches its tipping point. Third, we illustrate how this accounting constitutes a form of double bookkeeping. To record or register migration is to make a record of what the nation would be if the people marked as migrants were not present, and it is to simultaneously record what it costs the nation now that they are. In this oikonomia, migration is enacted as a form of debt. [ABSTRACT FROM AUTHOR]

Community Service Activities that provide counseling on the importance of bookkeeping and training on bookkeeping and hospitalization recording for all incoming and outgoing goods activities to maintain the continuity of stock and raw material availability as well as cost efficiency efforts. The outcome that can be realized from this Community Service activity is that actors are able to carry out bookkeeping and recording of their business regularly by using hospitalization recording and calculating cost efficiency. Recording of stock-taking. As a result, "Saung Injuk Restaurant" has been done by the owner but only for ordering raw materials based on the remaining stock. 2) There has not been recorded a match between the initial number of products and after being sold which is then confirmed with the remaining stock. 3) There is a risk that the goods sold with the initial stock do not match the remaining stock. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to describe and examine the effectiveness of the mathematics-based learning method, called Accountamatics (Accounting from Mathematics perspective). The Accountamatics method is rooted in the principles of double-entry bookkeeping and the rules of debits and credits, which were initially documented by Luca Pacioli, a Mathematics Professor, in a mathematics book. Design/methodology/approach: This study uses a quasi-experimental design, spanning a duration of one semester, to examine its research objectives. The participants included 230 students from the Faculty of Economics and Business in Indonesia, who were accredited by AACSB. Control variables, including gender, majors and study backgrounds, were taken into consideration. The data was analyzed using a linear regression test, followed by a comparative t-test. Findings: The study findings show a significant positive impact of the Accountamatics method on student performance when compared to traditional learning approaches. Furthermore, the analysis indicates that the control variables examined in the study did not have a significant effect on student performance. Thus, it can be inferred that the implementation of the Accountamatics method has a beneficial effect on the academic performance of college students. Practical implications: The study findings provide valuable insights for faculty members in higher education institutions, highlighting the potential benefits of incorporating mathematics-based teaching in accounting as an alternative approach for business students. These findings contribute to the existing knowledge on innovative teaching methods that can enhance the study of accounting within the business curriculum. Originality/value: Over the span of around 25 years, extensive research has been conducted to compare traditional teaching methods with innovative approaches. However, the results have not consistently shown that the innovative methods outperform their traditional counterparts. In response to this, the Accountamatics method has been developed, building upon the fundamental knowledge in accounting that has been used since 1494. Despite its historical significance, this method is sometimes regarded as limited to technical knowledge in the modern era. [ABSTRACT FROM AUTHOR]

Accounting systems have evolved from manual methods of bookkeeping to computerized systems, resulting in reduced risks, time requirements, and human resources for bookkeeping tasks. This transition has also facilitated the seamless and efficient generation of reports and access to data. This research explores the significant influence of advancements in information technology on the development of modern accounting systems. Recent technological progress has brought about substantial changes in accounting practices, enhancing the efficiency and effectiveness of financial processes. The research delves into key technological advancements such as cloud computing, big data analytics, and artificial intelligence and examines how they impact various aspects of accounting systems, including financial reporting, auditing, and decision-making. Through the analysis of case studies and empirical data, the research sheds light on the advantages and challenges associated with the adoption of these technologies in accounting practices. The findings emphasize the transformative potential of information technology in shaping the future of accounting systems, providing valuable insights for professionals and policymakers as they navigate the ever-evolving landscape of modern accounting. The proposed techniques exhibit enhanced precision, with SVM achieving an accuracy of 72.32% and Decision Tree achieving an accuracy of 79.34%. These results surpass the performance of the current system, indicating a notable improvement in accuracy. [ABSTRACT FROM AUTHOR]

As the most significant contributor to the Indonesian economy, MSMEs, which are Micro, Small, and Medium-sized Enterprises, play an essential role in reducing unemployment as they are resilient and resistant to economic crises. So, developing their activities or business and paying attention to the financial reports is crucial. The hawkers and traders in MSMEs also urgently need to be facilitated and assisted in financial literacy, starting from the simple bookkeeping process. This development of the assistance program is intended to provide materials and assistance to traders or hawkers and MSMEs in Taman Baca Masyarakat Sakila Kerti Tegal, particularly in the bus station area. By giving presentations, discussions, and case studies, followed by direct assistance, it is proven that the level of understanding and ability to do simple bookkeeping processes has increased and resulted in better knowledge and literacy. Moreover, Microsoft Excel has been introduced as a helpful software for MSMEs in the bookkeeping process, which increases their awareness of utilizing the usefulness of information technology. Abtsrak Sebagai kontributor terbesar atas ekonomi Indonesia, Usaha Mikro Kecil dan Menengah (UMKM) berperan signifikan dalam mengurangi pengangguran karena kemampuannya bertahan pada krisis ekonomi. Sehingga, penting bagi mereka untuk bisa membangun bisnisnya dengan baik dan memberi perhatian lebih pada proses pencatatan akuntansi. Para pedagang asongan dan pedagang yang juga termasuk dalam UMKM juga sangat perlu difasilitasi dan dibantu dalam hal literasi keuangan, dimulai dari pembukuan sederhana. Pengembangan program pelatihan ini bertujuan untuk memberikan pendampingan berupa materi dan pelatihan langsung kepada para pedagang asongan dan UMKM di Taman Baca Masyarakat Sakila Kerti Tegal, khususnya di kawasan terminal bus. Dengan memberikan presentasi, diskusi, dan studi kasus yang dilanjutkan dengan pendampingan langsung, terbukti bahwa tingkat pemahaman dan kemampuan melakukan pembukuan sederhana semakin meningkat dan menghasilkan pengetahuan dan literasi yang lebih baik. Selain itu, pengenalan Microsoft Excel sebagai perangkat lunak yang berguna bagi UMKM dalam melakukan proses pembukuan juga telah dilakukan untuk meningkatkan kesadaran mereka dalam memanfaatkan kegunaan teknologi informasi. Kata Kunci: Akuntansi; pembukuan; UMKM

A brief history of performance measurement systems If we look back to the history and origins of management accounting, Johnson's ([17]) work explains how management accounting tools evolved to enable trade and the development of both vertically integrated and diverse manufacturing firms. It is widely recognised that performance measurement systems (PMS) are important for the management of a factory, business enterprise or public sector organisation. The next major development in management accounting coincides with companies trying to progress from managing a single (although multi-operation) production plant to the management of multiple plants as occurred at E. I. du Pont de Nemours Powder Company (Johnson [15]). Chandler ([8]) argues that when companies such as du Pont, Sears Roebuck and General Motors diversified after the First World War, they discovered that sophisticated management accounting systems were fundamental to the coordination of multi-divisional organisations. [Extracted from the article]

The emergence of digital economies has led to the diffusion of digital innovation in business activities. A book-keeping digital application known as “Buku Kedai” is among the innovations invented by researchers to optimise entrepreneurial business performance. Despite offering tremendous benefits, its adoption is low. The intriguing phenomenon triggers the researchers to study the factors accelerating its adoption. Emulating the factors proposed by the theory of acceptance model (TAM), the researchers predict that adopting “Buku Kedai” is related to perceived usefulness, perceived ease of use and subjective norms. The researchers distributed 300 questionnaires to Malaysian micro-entrepreneurs. However, only 248 data proceeded for further analysis. Employing SPSS 27 and partial least squarestructural equation model (PLS-SEM) 3, the results indicated that all three variables, namely perceived usefulness, perceived ease of use and subjective norms, are significant predictors of “Buku Kedai” adoption. The discoveries shed insights for policymakers, governments, and academia to formulate development programs for empowering entrepreneurs through digital and capability upscaling. Besides, the programs should encourage the involvement of social contacts to support microentrepreneurs in adopting “Buku Kedai”. Adopting the “Buku Kedai” application is crucial in enhancing microentrepreneurs’ quality, viability, resilience, and competitiveness in pursuing success and sustainability. [ABSTRACT FROM AUTHOR]

Classical double entry accounting has provided the foundation for accounting within the firm for many centuries. The digitally signed receipt, an innovation from financial cryptography, gives rise to exactly duplicated entries for each of 3 parties or roles, the outcome of which we call triple entry accounting. This presents a challenge to double entry bookkeeping by expanding the use of accounting from inside firms to activity between the firms. When applied to digital cash and digital assets, the approach of negotiating a single signed receipt between parties lowers costs by delivering reliable data to support stronger accounting, and makes much stronger governance possible in a way that positively impacts on the future needs of corporate and public accounting. By turning the opinions of firm owners into facts agreed between firms, triple entry bookkeeping creates the bulletproof accounting layer to support aggressive uses and adversarial users such as are found in the Bitcoin system of transactions. [ABSTRACT FROM AUTHOR]

The bookkeeping system is vital for managing a catering business, and incorporating design patterns in software development, specifically the Data Access Object (DAO) Pattern, can enhance structure, flexibility, and efficiency. This study focuses on implementing the DAO Pattern in the catering bookkeeping system to improve data management and overall system performance. Utilizing a software development framework, the DAO Pattern facilitates CRUD operations (Create, Read, Update, Delete) on entities, ensuring flexibility. Tests validate data integrity and proper DAO functions. The system test results through unit testing showed that 96% of the features that implemented DAO were successfully implemented. This demonstrates significant benefits, with improved data management structure and centralized changes. Implementing the DAO Pattern in catering's bookkeeping system ultimately enhances structured data management and overall system performance, providing insights for software developers working on similar business applications. [ABSTRACT FROM AUTHOR]

Certain schools of phenomenological psychiatry conceive of schizophrenia as a pathology of common-sense. Ethnomethodological enquiry, with its roots in Schutzian social phenomenology, takes as its domain, topic, and substance of study the ongoing achievement of a common-sense world between social members. Yet, dialogue between psychiatry and ethnomethodological approaches is thin. In this article, we discuss a conversation analytic approach to schizophrenic interaction which has generated and utilized a model of a five-world manifold to frame analyses of talk-in-interaction. 'Worlds' are conceived, after Schutz, as finite domains of meaning, and the model operates as a breach of natural attitude assumptions to examine mechanisms of the constitution of the one-world-in-common of common-sense. It is suggested that certain aspects of schizophrenic talk might receive account in terms of a loss of integration between these five domains of meaning. Conversation Analytic methods were applied to transcripts of audio recordings of psychiatric interviews but encountered hurdles that motivated the broadening of methodological scope. Such hurdles included a weakening of the next turn proof procedure, implicit reification of the schizophrenia construct, and problems of translation presented by the analyst's normative membership encountering non-normative life-worlds of schizophrenic experience. Strategic responses to these hurdles included exploring linkages between phenomenological psychiatry and ethnomethodological approaches, as well as an engagement of ethnomethodological self-reflection and conceptual clarification of the schizophrenia construct in line with Garfinkel's unique adequacy requirement. The manifold model is glossed, and interaction between two of its worlds - a world of concrete, situational immediacies and another of abstract organizations - is explored in more detail via analysis of conversational data. It is suggested that the five-world model, along with further micro-analysis of talk-in-interaction, might have implications in psychiatry for topics such as autism, double bookkeeping, concretism, theories of disturbed indexicality, and insight attribution. We conclude that the consideration of atypical interaction obliges the interaction analyst to take account of their own implicit normative world-frames and that the use of domain-specific top-down models in conjunction with the inductive approach of Conversation Analysis may extend the reach of CA to facilitate productive dialogue with other disciplines. [ABSTRACT FROM AUTHOR]

Improving financial literacy is important for achieving an internationally sustainable society. According to various surveys and other studies, financial literacy education regarding postretirement economic life has been implemented in many countries. However, a gap in the literature remains regarding long-term household individuals who have achieved a stable financial life after retiring. By analyzing household financial management methods based on 52 years of case study household accounts and records, we identified the following new contents of financial literacy: (1) attitudes toward keeping household books, (2) attitudes toward avoiding large deficits, (3) bookkeeping skills, (4) life planning skills, and (5) skills in using the Internet to access financial information on a computer. This study dynamically analyzes the family cycle and parent-child and couple relationships from the perspective of household finances. The results can inform educational programs for institutions that provide financial literacy education and contribute to research in the field of family sociology. [ABSTRACT FROM AUTHOR]

If a foreigner wants to acquire land in Brazil, there are restrictions introduced in Law No. direct and unrestricted bookkeeping of land for foreigners, the publication of law 13,986/2020 (New Agro Law) granted the possibility of transferring property in case of guarantee in operations. Methodologically, the epistemological analysis of the literature on land acquisition by foreigners, confronted with the newly created possibility, raises the question about the possible constitutionality of the device. [ABSTRACT FROM AUTHOR]

This article analyzes the relationship between disability and the sciences of labor administration and bookkeeping in ancient Mesopotamia. In particular, it demonstrates how the documentary sources produced by administrative regimes provide unparalleled evidence for the lived experience of blindness in Sumer and Babylonia. Myths and legends of antiquity tend to typecast blind characters as bards, seers, or beggars, but the highly detailed and meticulous documentary sources reveal a different world. Blind people in Mesopotamia were moderately overrepresented in a few sedentary occupations such as milling, irrigation, and music, but many lived and worked alongside their sighted peers in a wide variety of occupations. At times, Mesopotamian polities also used blindness as a technology of labor control, as when they blinded prisoners of war before imposing forced labor on them. [ABSTRACT FROM AUTHOR]

Copyright of Bylye Gody is the property of Cherkas Global University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accounting information systems include processes that collect data from business processes and systems that store data in appropriate records (Turner et al., 2017). The purpose of this research is to find out whether the application of the sales accounting information system, cash receipts and payroll is related to the internal control system. This research uses descriptive research. The type of data used in this research is qualitative data. This research uses secondary data and data collection techniques in the form of interviews, documentation and observation. The research results showed that the internal control system was running quite well because the company upholds the ethical values and behavior of the entity, which are used as components of the code of ethics, management is also disciplined during working hours. The conclusion of this research is the internal control system is very influential in the running of a company in order to achieve company goals. This research uses a company operating in the restaurant sector from Minang as a research subject that evaluates the implementation of the sales accounting information system, cash receipts and payroll on the internal control system. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In business practice, there is a statement that creative accounting refers to actions within the scope of accounting law that are legally prohibited. In other words, it encompasses all bookkeeping activities that distort the financial and asset situation of an economic entity. This, therefore, contradicts the principle of a true and fair view mandated by the Accounting Act of September 29, 1994, which requires entities to present their financial results in accordance with their actual state. However, in the literature on the subject, these actions are not designated as creative accounting but as aggressive accounting. Furthermore, creative accounting is presented as a positive phenomenon in accounting systems. Hence, the diversity of interpretations of these terms in both the literature and business practice has become a basis for their systematization. The aim of this article is a comparative analysis of creative accounting and aggressive accounting, as well as presenting the results of original survey research regarding the knowledge and correct interpretation of these terms within the accounting community. [ABSTRACT FROM AUTHOR]

Bookkeeping is crucial in both accounting and auditing. However, a substantial quantity of accounting information initially recorded using unstructured natural language, which restricts the efficiency and accuracy of bookkeeping. In this study, we exploit proprietary transaction data from three firms to demonstrate the capacity of a word embedding approach based on a neural network model (i.e., Word2vec) for processing transaction‐related natural language and automating bookkeeping practice. Our study contributes to accounting practice and literature by demonstrating a practical application of Word2vec to the construction of an automated bookkeeping system. [ABSTRACT FROM AUTHOR]

Copyright of Necmettin Erbakan University School of Law Review is the property of Necmettin Erbakan University School of Law Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)