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SYNOPSIS: There is a widespread concern that a "replication crisis" exists in the social sciences. Accounting researchers echo this claim and add that little accounting replication research is published. We carry out a conservative study to identify articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers' results typically in the context of extending the original finds. Highlights of our findings include: (1) the number and percentage of replicating articles have increased over the period; (2) 60 percent of all replication attempts are completely successful, 29 percent report mixed success, leaving 11 percent that fail to replicate. These findings suggest that the accounting academe publishes more replication research than previously documented and that published results are relatively robust when replicated. Data Availability: Data are available from the authors upon request. [ABSTRACT FROM AUTHOR]

Measuring the informativeness of earnings is of fundamental importance to accounting research. Both coefficients and R-squareds have been proposed as candidates for measuring the informativeness of earnings. However, recent research has focused substantially more on using coefficients, rather than R-squareds, to draw inferences. This paper first documents in a small theoretical model that under some circumstances, R-squareds map more closely to informativeness than coefficients. Second, this paper documents that in archival data, coefficients and R-squareds can draw opposite inferences regarding the informativeness of earnings and other performance measures up to 50% of the time. Third, this paper proposes an approach to provide statistical inference using R-squareds. Taken together, this paper suggests that rather than solely relying on coefficients, as is common in prior literature, R-squareds can also be used to measure the informativeness of earnings and other performance measures. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Academic Social Resources is the property of Journal of Academic Social Resources 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.)

Abstract Background Comprehensive stroke centres across England have developed investment proposals, showing the estimated increases in mechanical thrombectomy (MT) treatment volume that would justify extending the standard hours to a 24/7 service provision. These investment proposals have been developed taking a financial accounting perspective, that is by considering the financial revenues from tariff income. However, given the pressure put on local health authorities to provide value for money services, an affordability question emerges. That is, at what additional MT treatment volume the additional treatment costs are offset by the additional health economic benefits, that is quality-adjusted life years (QALYs) and societal cost savings, generated by administering MT compared to standard care. Methods A break-even analysis was conducted to identify the additional MT treatment volume required. The incremental hospital-related costs associated with the 24/7 MT extension were estimated using information and parameters from four relevant business cases. The additional societal cost savings and health benefits were estimated by adapting a previously developed Markov chain-based model. Results The additional hospital-related annual costs for extending MT to a 24/7 service were estimated at a mean of £3,756,818 (range £1,847,387 to £5,092,788). On average, 750 (range 246 to 1,571) additional eligible stroke patients are required to be treated with MT yearly for the proposed 24/7 service extension to be affordable from a health economic perspective. Overall, the additional facility and equipment costs associated with the 24/7 extension would affect this estimate by 20%. Conclusions These findings support the ongoing debate regarding the optimal levels of MT treatment required for a 24/7 extension and respective changes in hospital organisational activities. They also highlight a need for a regional-level coordination between local authorities and hospital administrations to ensure equity provision in that stroke patients can benefit from MT and that the optimal MT treatment volume is reached. Future studies should contemplate reproducing the presented analysis for different health service provision settings and decision making contexts.

The science of controlling has made significant advances in recent decades. Managerial accounting, linked to financial accounting, has evolved to bring together the accounting and planning of costs and results, permeating the entire activity of the company, from finance to production, sales, marketing, human resources processes, satisfying the growing information needs of management. In the development of controlling, a distinction can be made between trends specific to the Anglo-Saxon and German-speaking areas. The basic difference is that the Anglo-Saxon approach sees controlling as an integral part of management, with the main task of helping to allocate resources efficiently. The German approach, on the other hand, sees controlling as an independent information-producing tool, a separate organisational unit, on the basis of which the various planning and control processes of management are implemented. Common to both approaches is that controlling is not limited to operational management areas but is increasingly extended to strategic levels, thus helping to improve corporate performance effectively.

Background: Comprehensive stroke centres across England have developed investment proposals, showing the estimated increases in mechanical thrombectomy (MT) treatment volume that would justify extending the standard hours to a 24/7 service provision. These investment proposals have been developed taking a financial accounting perspective, that is by considering the financial revenues from tariff income. However, given the pressure put on local health authorities to provide value for money services, an affordability question emerges. That is, at what additional MT treatment volume the additional treatment costs are offset by the additional health economic benefits, that is quality-adjusted life years (QALYs) and societal cost savings, generated by administering MT compared to standard care. Methods: A break-even analysis was conducted to identify the additional MT treatment volume required. The incremental hospital-related costs associated with the 24/7 MT extension were estimated using information and parameters from four relevant business cases. The additional societal cost savings and health benefits were estimated by adapting a previously developed Markov chain-based model. Results: The additional hospital-related annual costs for extending MT to a 24/7 service were estimated at a mean of £3,756,818 (range £1,847,387 to £5,092,788). On average, 750 (range 246 to 1,571) additional eligible stroke patients are required to be treated with MT yearly for the proposed 24/7 service extension to be affordable from a health economic perspective. Overall, the additional facility and equipment costs associated with the 24/7 extension would affect this estimate by 20%. Conclusions: These findings support the ongoing debate regarding the optimal levels of MT treatment required for a 24/7 extension and respective changes in hospital organisational activities. They also highlight a need for a regional-level coordination between local authorities and hospital administrations to ensure equity provision in that stroke patients can benefit from MT and that the optimal MT treatment volume is reached. Future studies should contemplate reproducing the presented analysis for different health service provision settings and decision making contexts. [ABSTRACT FROM AUTHOR]

Setting reimbursement rates in national insurance schemes requires robust cost data. Collecting provider-generated cost accounting information is a potential mechanism for improving the cost evidence. To inform strategies for obtaining cost data to set reimbursement rates, this analysis aims to describe the role of cost accounting in public and private health sectors in India and describe the importance, perceived barriers and facilitators to improving cost accounting systems. In-depth interviews were conducted with 11 key informants. The interview tool guide was informed by a review of published and grey literature and government websites. The interviews were recorded as both audio and video and transcribed. A thematic coding framework was developed for the analysis. Multiple discussions were held to add, delete, classify or merge the themes. The themes identified were as follows: the status of cost accounting in the Indian hospital sector, legal and regulatory requirements for cost reporting, challenges to implementing cost accounting and recommendations for improving cost reporting by health care providers. The findings indicate that the sector lacks maturity in cost accounting due to a lack of understanding of its benefits, limited capacity and weak enforcement of cost reporting regulations. Providers recognize the value of cost analysis for investment decisions but have mixed opinions on the willingness to gather and report cost information, citing resource constraints and a lack of trust in payers. Additionally, heterogeneity among providers will require tailored approaches in developing cost accounting reporting frameworks and regulations. Health care cost accounting systems in India are rudimentary with a few exceptions, raising questions about how to source these data sustainably. Strengthening cost accounting systems in India will require standardized data formats, integrated into existing data management systems, that both meet the needs of policy makers and are acceptable to hospital providers. [ABSTRACT FROM AUTHOR]

Students reasonably assume that financial reporting provides useful insights into financial performance. Alaska Gold is an instructional case that is based on a disguised real-world company, where reported GAAP-based financial statements obfuscate the firm's underlying economics. The Company mined gold for its first two years of operations but reported zero gold revenue for each of these years because it did not sell any. In the third year, the Company sold all of the gold mined to date—and reported gold revenue and related cost of gold sold. Students use publicly available data to prepare an alternative analysis that unveils the economics of what really happened to Alaska Gold in each of the three years 2017–2019. The situation helps students appreciate that accounting rules, business models, managerial discretion, and economic context are important to understanding and evaluating financial performance. [ABSTRACT FROM AUTHOR]

Increasing awareness of environmental sustainability, investor demands, and legal frameworks have made carbon reporting essential for businesses worldwide, including Indian corporations (Huang et al., 2023). The paper explores the disclosed accounting practices of Certified Emission Reductions (CERs) by Indian firms in their annual reports. It is based on the secondary data collected from annual reports of NSE- or BSE-listed firms that made carbon credit announcements from 2005–2022. By using content analysis, this study examines the recognition, measurement, and disclosure practices of carbon rights received by Indian firms, hosted by Clean Development Mechanism (CDM) projects of United Nations Framework Convention on Climate Change (UNFCCC). The study found that there is huge diversity in disclosure practices of CERs and no consistency in reporting the CERs in annual reports. More specifically, most companies did not even disclose full information about the treatment of CERs. The Indian government might utilize this study as a foundation for developing policies since improved carbon accounting disclosures and laws are required to safeguard stakeholders’ and investors’ interests. [ABSTRACT FROM AUTHOR]

This paper develops an innovative Objective-based Survival Individual Enhancement approach for the Chimp Optimization Algorithm (OSIE-CHOA) designed to enhance financial accounting profit prediction using information systems. The OSIE-CHOA focuses on improving the search process by simultaneously elevating the fitness of under-performing individuals within a population and strengthening the diversity among the top-performing ones. Within the OSIE-CHOA, we identify the four most promising chimps during each iteration. Subsequently, half of the highest-performing chimps are selected for elimination and repositioning around these fortunate individuals, with an equal probability assigned to each chimp. According to the experimental findings, it is clearly seen that OSIE-CHOA considerably enhances prediction accuracy, allowing a decrease in the root mean square error (RMSE) by 15% and the mean absolute error (MAE) by 18% compared to the traditional CHOA. Moreover, OSIE-CHOA shows a convergence rate that is 20% higher, which makes it a good and efficient tool for financial analysts who require accurate and reliable profit forecasting. By facilitating the optimization of profit prediction models, OSIE-CHOA leads to the improvement of decision-making within the context of financial accounting information systems.

The paper introduces a new model that reveals multifaceted financial factors impacting the sustainability of Islamic rural banks, including financing quality, capital quality, financial performance, and digital transformation. Among these, several financial-influencing aspects are associated with business sustainability. The research objectives, thus, are to investigate, first, the impact of financing quality and the quality of capital on business sustainability; second, the impact of financing quality and the quality of capital on financial performance; third, financial performance in mediating the effect of financing quality and capital quality on business sustainability; and fourth, digital transformation in moderating the effect of financial performance on business sustainability. The study employed quantitative research methods, utilizing data from 164 Islamic rural banks’ financial and annual reports for the 2016–2021 period. The authors then conducted the analysis using partial least squares (PLS). The research findings unveiled that financing and capital quality exerted an impact on sustainable businesses. Furthermore, financing and capital quality had a significant impact on Islamic rural banks’ financial performance. The study also uncovered that financial performance completely mediated the impact of financing quality on the sustainability of Islamic rural banks. On the other hand, financial performance was partially showcased to mediate the impact of capital quality on a business’s sustainability. In addition, digital transformation moderated the effect of financial performance on the sustainability business of Islamic rural banks.

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between internal auditor competence, internal control, and internal audit quality in efforts to prevent fraudulent financial statements. Respondents in this research were 475 people from 33 BUMN in Indonesia. Data were then collected through online surveys using Google Forms and direct visits to several BUMNs, and subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the prevention of fraudulent financial statements. Moreover, internal audit quality affected the prevention of fraudulent financial statements, while mediating the effects of internal control on preventing fraudulent financial statements. This research provides a practical contribution, which can contribute to BUMN in Indonesia in improving the prevention of fraudulent financial statements. Furthermore, it contributes to increasing the confidence of investors and other stakeholders in investing in BUMN in Indonesia.

International Financial Reporting Standards (IFRS) are global accounting standards. Many countries have gradually applied international standards to replace national accounting standards. This study aims to test the factors that affect the ability of Vietnamese enterprises to apply IFRS. We surveyed 863 managers and heads/deputies of the accounting departments of firms located in Ho Chi Minh City, Vietnam. Cross-sectional data were collected in 2022. The study used the exploratory factor analysis method and multivariate regression to test the study’s hypotheses. The results show that steady growth, economic scale, financial capacity, and managers’ perceptions positively affect the adoption of IFRS by Vietnamese enterprises. The research results emphasize that managers of Vietnamese enterprises should change their perception and have a positive mindset to start applying IFRS. The results demonstrate that businesses need to be ready and have a plan to apply IFRS successfully. It is an opportunity for Vietnamese enterprises to access financial resources for growth and development in the context of economic integration. This study also contributes empirical evidence on the factors influencing IFRS adoption in developing countries like Vietnam and it is a solid basis for Vietnamese management agencies to have appropriate policies and mechanisms for promulgating regulations. Empirical results support managers of Vietnamese enterprises in raising awareness of the benefits of applying IFRS and planning to prepare financial resources and firm scales to apply IFRS successfully. It is also a valuable document that guides and supports enterprises in applying IFRS effectively.

The purpose of this study is to test whether local government wealth has a significant effect on Internet Financial Reporting (IFR) disclosure. In addition, this study also tests whether the geographical location of local government is able to moderate the relationship between local government wealth and disclosure of Internet Financial Reporting (IFR). The population in this study includes all local governments in Indonesia. The sample for this research is the regional government which was selected by using a census sampling method. Based on the regression test results, it was concluded that local government wealth did not significantly affect Internet Financial Reporting (IFR) disclosure. However, this research is able to prove that the geographical location of local government is able to moderate the relationship between local government wealth and Internet Financial Reporting (IFR) disclosure.

AbstractThis paper aims to develop a model of sustainable business for Islamic rural banks in Indonesia through the transformation of digital, corporate governance, and financial performance. To achieve this objective, the quantitative research method was used, and the population in this research is 165 Islamic rural banks in Indonesia, while the sample used in this research is 30 Islamic rural banks in the West Java region from 2016 to 2021. The data used in this study is secondary data derived from financial statements and annual reports and analyzed using Partial Least Square (PLS). The research findings highlighted first that digital transformation significantly influences sustainable business. Second, digital transformation significantly influences corporate governance, and third, digital transformation significantly influences financial performance. Fourth, corporate governance has an insignificant influence on sustainable business for Islamic rural banks in Indonesia. Fifth, financial performance significantly influences sustainable business for Islamic rural banks in Indonesia. Sixth, corporate governance does not mediate the effect of digital transformation on sustainable business for Islamic rural banks in Indonesia. Seventh, financial performance is able to mediate the effect of digital transformation on sustainable business for Islamic rural banks in Indonesia. The practical contribution of this study offers empirical evidence for Islamic rural institutions regarding the impact of digital transformation on the sustainability of Islamic rural banks in the context of the dynamic digital economy and technological industry. While the topic of banks’ digital transformation has garnered significant attention, the focus has primarily been on a macro level. The findings of this study show top management that digital transformation can potentially serve as a form of market value management. Additionally, this research might serve as a valuable resource for digital transformation organizations seeking to enhance their sustainability initiatives and expedite their progress in the realm of sustainable business practices, particularly for Islamic rural banks in Indonesia. Furthermore, the present study has demonstrated the importance and potential for digital transformation within the Islamic banking sector, hence offering a promising avenue for Islamic rural banks to enhance their operational efficiency and client satisfaction. Considering that limited attention has been given to studies of the relationship between digital transformation and sustainable business in Indonesian Islamic rural banks, this study contributes to the existing literature by examining digital transformation as a new view in explaining and understanding Indonesian Islamic rural banks, which fills the gap because prior research on the topic of digital transformation in Indonesia’s Islamic banking sector has mostly ignored management viewpoints on internal corporate governance processes.

Purpose: This study aims to collect empirical data on the impact of three critical variables in blockchain adoption – performance expectancy, effort expectancy, and social influence – on the Intention to use blockchain in private higher education institutions in Indonesia. Using the UTAUT theoretical framework, this study aims to understand how these three factors influence the decision to adopt blockchain technology in accounting information systems. Methodology/approach: This study investigates how private universities in Indonesia perceive the possibility of implementing blockchain technology in the accounting system. By applying the UTAUT model, the study examined three aspects that may influence the willingness to adopt blockchain technology: performance expectancy, effort expectancy, and social influence. Data was collected through distributing questionnaires to 136 leaders of finance departments in various private universities. Findings: The results show that performance and efficacy expectancy significantly influence the Intention to use blockchain technology in private universities. In contrast, social influence does not show a significant influence. Practical and Theoretical contribution/Originality: This research makes a practical contribution by highlighting the importance of perceived usefulness and ease of use in driving blockchain adoption in the higher education sector. From a theoretical perspective, this study extends the applicability of the UTAUT model in the context of private universities in Indonesia. Research Limitation: The Object of this research is only private higher education institutions in Indonesia.

This study compared the effects of case studies, group projects, role-playing, technology integration, and cooperative learning strategies on the academic performance of Senior High School students in Financial Accounting in Wa, Upper West Region of Ghana. The research was motivated by the persistently low academic performance of students in Financial Accounting in the region. Five research questions and one hypothesis were formulated and tested at a 0.05 significance level. A quasi-experimental design was adopted, incorporating pre-tests, post-tests, and control groups. Over three weeks, lesson plans employing case studies, group projects, role-playing, technology integration, and cooperative learning strategies were implemented in the experimental group, while the control group received traditional instruction. The study was grounded in Social Constructivist Learning Theory and Situated Learning Theory. The study population comprised 324 Financial Accounting students from three Senior High Schools. Using Yamane's sample size determination formula and a simple random sampling method, 200 participants were initially recruited to account for potential attrition. A total of 190 participants completed the study, ensuring the representativeness and validity of the findings. The research instruments included the Financial Accounting Achievement Test (reliability coefficient of 0.77, assessed using the Kuder-Richardson Formula 20) and the Financial Accounting Teaching Toolkit. Analysis of Variance (ANOVA) was used to test the hypothesis. The findings revealed that case studies, role-playing, technology integration, and cooperative learning significantly improved students' academic performance in Financial Accounting. Based on these results, it is recommended that teachers and educational institutions prioritize these strategies in Financial Accounting instruction. Professional development workshops and ongoing training programs should focus on equipping teachers with the tools and techniques for effective implementation.

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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 topics of growth and learning, practical proficiency in theory, supervision and leadership, awareness of policies and procedures, and organizational awareness are all included under the heading of knowledge and skill development. It is helpful to have a solid skill set to develop personally, establish a network, and learn managerial and interpersonal skills. Neither schooling nor formal instruction is required for the development of these abilities. Knowledge is information stored in long-term memory and accessed when necessary. Knowledge and comprehension are expressed through action, conduct, behavior, and the ability to understand how well something is done. The practice Financial accounting is the process of documenting, gathering, and summarizing multiple transactions occurring from company activities throughout time. The three types of accounting that a corporation might use to track its revenue are administrative accounting, financial accounting, and cost accounting. An ongoing feedback and practice cycle is necessary for learning new abilities. Self-regulation, functional, and specialized knowledge are the three types of skills. Functional talents are intrinsic aptitudes or abilities that develop with instruction and practice. Strong work ethic, self-motivation, adaptability, perseverance, and critical thinking in a team are all desirable qualities. A knowledgeable and effective time manager is also essential. This essay presents the findings of an examination of the fundamental knowledge, skills, and technique for accounting practice as seen by students. Notwithstanding some differences in opinion among the respondent businesses about the significance of these knowledge and skills, respondents generally agreed on a range of information and abilities essential to the practice of accounting students. The results also show that respondents are disappointed with the state-of-the-art delivery of necessary knowledge and skills. One of the main benefits of education and improvement is productivity. Personnel can perform their duties successfully and effectively when they possess the required expertise and understanding. Efficiency gains free up more time to enhance operations and increase income. SPSS statistics is a data management, advanced analytics, multivariate analytics, business intelligence, and criminal investigation developed by IBM for a statistical software package. A long time, spa inc. Was created by, IBM purchased it in 2009. The brand name for the most recent versions is IBM SPSS statistics. Evaluation parameters taken as Financial Accounting Knowledge, Financial Development Knowledge, Management in accounting, Taxes management and Business Law Knowledge. The Cronbach's Alpha Reliability result. The overall Cronbach's Alpha value for the model is .541 which indicates 54% reliability. From the literature review, the above 46% Cronbach's Alpha value model can be considered for analysis. The overall Cronbach's alpha value for the model was .490, indicating 50% reliability. From the literature review, the above Cronbach's alpha value of 46% can be considered to analyze the model. [ABSTRACT FROM AUTHOR]

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure accuracy and reliability for auditing, and adhere to tax compliance. The design involves the selection of data from Web of Science Core Collection (WoS) and Scopus, published between 2007 and 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers' interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data were retrieved, 9–11 May 2024. This review might need periodic updates because the CA landscape is constantly changing. [ABSTRACT FROM AUTHOR]

Corporate carbon emissions accounting has become a research focus for researchers and government departments. Based on corporate production processes, this study proposes and establishes a comprehensive system for corporate carbon emissions. Taking Stora Enso (Guangxi) Company as an example, this paper provides a thorough analysis of the production and operational status of paper-making companies. The production process is divided into five stages: material preparation, pulping, pulp board production, papermaking, and alkali recycling. Based on these production processes, it proposes and constructs a corporate carbon emissions accounting system from an accounting perspective, which specifically includes accounting objectives, information quality characteristics, accounting recognition, accounting measurement, accounting treatments, and information disclosure. The findings show that the carbon emissions accounting system targeted at production processes can clearly awaken corporate carbon emissions responsibilities, further improve the corporate accounting system, and provide effective technical support for the government to implement environmental regulations and formulate carbon reduction policies. [ABSTRACT FROM AUTHOR]

Ethical financial accounting theory is the subject of this research. This research uses qualitative data about ethical violations in PT Garuda Indonesia's accounting practices. Qualitative research is used to determine whether an entity is using existing theories. The research results show that PT Garuda Indonesia presents financial reports in an inaccurate manner, violates financial accounting ethics, and there are violations in the implementation of financial report audits. [ABSTRACT FROM AUTHOR]

Using the Securities and Exchange Commission's Accounting and Auditing Enforcement Releases, this assignment builds critical thinking and ethical decision-making skills in a financial accounting setting. It requires students to analyze a real-world fraud from the perspective of an employee, manager, or executive (a "case participant") involved in the accounting impropriety. The case features individual and group components that may be customized to fit the instructor's needs. The individual component examines a case participant's choices in committing accounting improprieties using an ethical decision-making framework. The group component includes an analysis of the accounting, the fraud triangle, possible preventative measures, and takeaways applicable to students' future careers. By requiring students to step into the shoes of a case participant, this assignment increases student awareness of deliberate choices leading to financial reporting fraud and equips students with an ethical decision-making framework should they encounter a financial reporting ethical conflict in the workplace. [ABSTRACT FROM AUTHOR]

Copyright of Economic Series of the Bulletin of the L.N. Gumilyov ENU is the property of L.N. Gumilyov Eurasian National University 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.)

Purpose: This study provides empirical evidence on how a company's efforts to avoid paying taxes through its tax planning strategy affect its performance. Methodology/approach: This study is explanatory research and uses samples of the companies listed in the Indonesia Stock Exchange (IDX) during the period 2015 to 2022 using a purposive sampling method. The analytical method used is the regression equation. Findings: The findings suggest that company carries out tax avoidance to streamline corporate tax payments to improve the company's financial performance. The company's actions in tax avoidance efforts have been proven to provide additional benefits for the company through the addition of cash flow. Practical and Theoretical contribution/Originality: This research contributes to theory and practice. First, this study provides empirical evidence of the agency theory regarding the efforts of company managers to meet investors' expectations through corporate tax planning strategies to maximize company’s financial performance. Second, this study guides companies in their efforts to implement tax planning, which positively impacts company performance by increasing company profits. Research Limitation: For further research, external factors that affect the company's financial performance can be added, such as political connections.

Background: The financial accounting profession faces several challenges in the 21st century. Research is needed to prepare financial accountants for these challenges. Aim: This study aimed to determine which 21st-century competencies were essential for financial accounting students in South Africa from the perspectives of students, their educators and professionals and to investigate the capabilities of these three stakeholder groups. Setting: Stakeholders in financial accounting (students, their educators and professionals) across institutions and organisations in South Africa. Methods: A quantitative method and cross-sectional survey were used. Financial accounting students (N = 112), lecturers (N = 12) and professionals (N = 42) completed the 21st Century Universal Competencies Questionnaire and the Capability Set for Work Questionnaire. Results: The findings showed that thinking and learning to learn were the most critical 21st-century competencies for the financial accounting profession. Stakeholders differed regarding the second-highest ranked competencies: For professionals, it was working skills and entrepreneurship; for lecturers, it was information and communication technology and for students, it was self-care and managing everyday life. Cultural competencies and building a sustainable future were ranked lowest in all three stakeholder groups. Conclusion: Similarities and differences exist between stakeholder views of the importance of specific 21st-century competencies for financial accountancy. Financial accounting professionals and lecturers showed high capabilities, except for involvement in decision-making and earning a good income for lecturers. Contribution: This study offered a new perspective on the 21st-century competencies and capabilities as perceived by different stakeholders.

The purpose of the study was to analyze the complementary currencies projects (СС-projects) implemented in France during the last decades. The active promotion of those projects in various countries has highlighted the problem of accounting and tax accounting for transactions of the currencies supplementing the national ones as a means of payment. There were questions about how to reflect and record such payments in invoices; whether it is necessary to purchase additional software for the cash register, etc. The author of the article proved that the use of complementary currencies does not significantly affect the billing and cash accounting, as well as the collection of commercial taxes, since the sales are always recorded in the national currency and in the same currency are transferred to accounting for further documentation (in this case, in euros). The tax reporting within the CC-projects is identical to the standard formalized one, however, the payment terms contained in it include an additional payment method. the methodological basis of the study was a system- functional approach and comparativistics. the results of the work have revealed the specifics and key problems of forming a legislative framework for innovative projects aimed at introducing new effective payment instruments into the sphere of commodity- money relations at the regional and local levels, and may be of interest to economists and representatives or specialists of taxation and financial services of Russia.

In the complex landscape of financial accounting, selecting an optimal accounting system is crucial for organizations aiming to enhance compliance, financial reporting accuracy, and operational efficiency. To address these challenges, this study introduces a novel decision-making approach, integrating Measurement Alternatives and Ranking according to the Compromise Solution (MARCOS) with Picture Fuzzy Sets (PFS), known as the Picture Fuzzy MARCOS (PF-MARCOS) approach. PF-MARCOS provides a more accurate and comprehensive evaluation of financial accounting systems by incorporating vagueness and ambiguity in decision-making. Applying this approach to assess ten accounting platforms, the study evaluates key parameters, including compliance with international standards, cost, scalability, security, ease of implementation, accuracy, and user-friendliness. Decision-makers can efficiently rank alternatives using this systematic approach, determining which choices are most suited to long-term budgetary constraints. The results highlight the potential of PF-MARCOS for handling complex and uncertain financial scenarios, offering an effective tool to improve managerial financial accounting decision-making.

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association 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.)

Applied Innovation Research (PTI) aims to create a SAK-based financial application design for MSMEs and SMEs in financial management and production activities. The design will be applied in student practicum for financial accounting courses at Medan State Polytechnic, a Vocational State University. The goal is to create a simple design for financial accounting applications that will be used by MSMEs and classroom learning activities. The main goal is to develop students and MSMEs' technology skills, even if they lack good abilities. The PTI project partners with other universities with IT-capable human resources to collaborate on utilizing existing competencies in accounting and Information Technology science. The goal is to create a digitalized, accessible, and user-friendly financial accounting application that will benefit both students and SMEs. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Academic Finance is the property of Academic Finance Journal 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 block farm program of the Sugar Regulatory Administration (SRA) has 59 enrollees from 2016 and 2017 in Negros Island. The block farms' degree of compliance to faithful representation as qualitative characteristics of financial information were determined in this study. Faithful representation was measured through a compliance index (TCI) with a summation of three significant indicators of completeness, neutrality, and free from error. Results indicated a Total Compliance Index (TCI) of 0.26, interpreted as low compliance to faithful representation. The results revealed a significant relationship between production cost and productivity, revenue and cane yield, and revenue from sugar and productivity. Compliance with faithful representation and profit also showed a significant relationship, while compliance and productivity showed no significant relationship. Farms should adopt appropriate and generally acceptable accounting practices to enhance the quality of financial information. A practical and uniform bookkeeping system with proper training and support should be available. There is a need to develop practical courses on agricultural technology, farm management, farm accounting, and labor management. [ABSTRACT FROM AUTHOR]

This study investigates the impact of foreign ownership (FOR) on the relationship between CEO features and real earnings management (REM) practices, including abnormal cash flow from operating (ACO), abnormal discretionary expenses (ADIET), abnormal production costs (APRC), and aggregate REM. Using the Feasible Generalized Least Squares (FGLS) method, regressions were performed using 685 enterprise-year observations of enterprises listed on the Amman Stock Exchange from 2017 to 2021. The findings reveal that female CEOs restrict REM (APRC), while CEOs with prior experience engage more in REM by manipulating sales, reducing discretionary expenses, and engaging in aggregate REM to establish a positive reputation. Additionally, it was found that CEOs with longer tenures are less likely to engage in REM (ADIET and APRC). Furthermore, enterprises with older CEOs have a mitigating effect on aggregate REM practices, although they are more inclined to engage in REM by reducing discretionary expenses. Consistent with the knowledge spillover hypothesis, foreign ownership acts as a constraint on the practice of REM. Specifically, when combined with CEO tenure, foreign ownership limits REM (ACO and aggregate REM). However, in line with the information asymmetry hypothesis, the study reveals that foreign ownership, in combination with CEO gender, increases REM (ACO). Moreover, foreign ownership increases REM (ADIET) when combined with CEO experience. Additionally, the results indicate that foreign ownership intensifies REM (ACO and aggregate REM) when combined with CEO age. This study provides new insights into the impact of foreign ownership (FOR) on the relationship between CEO features and REM practices, demonstrating that foreign ownership can either limit or intensify REM practices depending on the specific combination of CEO features, such as gender, experience, tenure, and age. These findings will benefit practitioners, investors, and regulators by enhancing their understanding that enterprises with significant FOR and longer CEO tenure tend to demonstrate higher financial reporting quality (FRQ) and employ lower levels of REM. IMPACT STATEMENT: This study highlights how foreign ownership (FOR) affects the relationship between CEO features (CEO gender, experience, tenure, and age) and REM, namely, abnormal cash flow from operating (ACO), abnormal discretionary expenses (ADIET), abnormal production costs (APRC), and aggregate REM. It provides evidence that CEOs who are female tend to decrease REM through sales manipulation, and CEOs experience increased REM through manipulating sales, reducing discretionary expenses, and engaging in aggregate REM. Additionally, it was found that CEOs with longer tenures are less likely to engage in REM through discretionary expenses and overproduction. Also, enterprises with older CEOs have a mitigating effect on aggregate REM practices, although they are more inclined to engage in REM by reducing discretionary expenses. The results revealed that foreign ownership could limit or intensify REM practices depending on the combination of CEO features, such as gender, experience, tenure, and age. These findings will benefit practitioners, investors, and regulators by enhancing their understanding that the interaction between foreign ownership and CEO tenure further contributes to restricting REM (ACO and aggregate REM). [ABSTRACT FROM AUTHOR]

Copyright of Journal of Auditing & Assurance Services (AUDAS) is the property of Journal of Auditing & Assurance Services (AUDAS) 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 Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi is the property of Journal of Accounting Institute / Muhasebe Enstitusu Dergisi 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 Runas. Journal of Education & Culture is the property of CICSHAL - Centro de Investigaciones en Ciencias Sociales y Humanidades desde America Latina 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.)

Environmental, social, and governance (ESG) reports in the synergy of the accounting system of the company. In building a system for ESG reporting, it is necessary to comply with valid transnational and national levels and at the same time create a system that will be able to fulfil its tasks in the future. This study presents an analysis possibility of using the company's accounting system for the efficient creation of ESG reporting. The paper presents the focused on the investigation of factors that influence the tendency to using the financial data for effective ESG reporting. Next step of the conducted analysis was the estimation of individual model to investigate specific factors and to identify differences between selected companies of food industry in region of western Slovakia. We used Binary logit model for estimated, based on the data coming from questionary survey in selection company. In this study strongly significant variable DocFA with a positive effect on the dependent variable referred to the agreement of respondents to use documentation from financial accounting for effective ESG reporting. For instance, respondents from the selected western region of Slovakia in the field of food industry have an 82% higher chance of using this documentation for effective ESG reporting. Significant variable AccountS is strongly significant (p-value less than 0.01) in selected companies in western region of Slovakia in field of food industry, which has positive impact to use financial data for effective ESG reporting.

This paper is aimed at determining the connection between the provision of companies' financial information on the indicator of quality and the macroeconomic development of countries. In this research, we use the following methods: the method of categorization, the method of comparative analysis, statistical analysis and the forecast method. The scientific novelty of this research is due to the development of the theoretical and practical characteristics of informing consumers on the activities of companies in the sphere of managing the system of the indicators of quality and determination of the dependence of the macroeconomic characteristics of countries on the implementation of the measures of accounting and provision of information on the indicators of quality. We analyse the main advantages and drawbacks of quality management in the selected developed and developing countries, which have a significant impact on the world economy. The developed offers in the sphere of accounting information on the indicators of quality are formulated from the position of growth and sustainable macroeconomic development.

This study examines the relationship between financial accounting practices, including knowledge management, financial capability, technology adoption, financial performance, and the social impact of Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. Quantitative research was adopted, and data were collected using structured survey questionnaires from 343 samples of MSME owners or financial managers in the regions. Data was analyzed using PLS-SEM with SmartPLS 4 software. The results confirm that financial accounting practices significantly affect MSMEs' financial performance and social impact. Knowledge management, financial capability, and technology adoption positively influenced financial performance and social impact. The study found that knowledge management is a significant factor in adopting technology. This study highlights the significant social impact of MSMEs on local communities and emphasizes the importance of sustainable financial accounting practices.

In the activity of any economic entity, the efficiency of the use of resources, especially new investments, has a primary place in making decisions to achieve the proposed objectives. The same approach can be found in non-profit entities. The mission of non-profit organizations is not to make any profit but to help others, to protect human and moral values, or to protect the environment. The funds necessary for carrying out the activity do not represent income from the carrying out of the object of activity but primarily represent the participation of civil society and natural or legal persons interested in partnerships with non-profit organizations by offering them donations or sponsorships. The annual reporting of these organizations reveals more and more aspects regarding the efficiency and effectiveness of resources and the way of fulfilling their missions. This research has as its primary objective the identification of users of accounting information provided by nonprofit organizations and the factors that can influence how they report their activity. The research directions aimed to find answers regarding the users of accounting information, the mandatory and voluntary information presented in the annual reporting, the availability of disclosure of information to stakeholders, and the increase of trust and sustainability of NGOs. In this regard, the specialized literature and the legislation in the field regarding mandatory reporting information was studied, as well as the transparency of the voluntary ones in response to the management's responsibility towards the stakeholders in the organization's mission. The conclusions formulated concern the stakeholders, the influencing factors, and the types of information on which they could present presentation claims in the annual reporting.

This paper focuses on using blockchain technology for the digital transformation of enterprise financial accounting management to improve the security and reliability of data management. This paper makes a comparative analysis of PBFT algorithm and RPBFT algorithm, and uses blockchain technology to store data and monitor each node dynamically. The effect of financial management after digital transformation is remarkable. Taking Company A as an example, its operating profit margin increased from 12.13% to 26.0%, an increase of 13.87%. In terms of financial performance, the expenditure of Enterprise A between 2021 and 2022 increased from 15 billion yuan to 17.21 billion yuan. In addition, in terms of the management expense rate, the operating income of enterprise A in 2022 reached 185.828 billion yuan, which decreased by 0.74% compared with the expense rate 2020. The digital transformation strategy not only creates higher value for the enterprise, but also realizes the interconnection and sharing of data. This strategy has important practical significance to guide enterprises in the digital era of financial accounting management, which helps enterprises to maintain advantages in the fierce market competition, while ensuring data security and efficient management.

The article discusses the application of RPA (Robotic Process Automation) technology in financial management and demonstrates its remarkable effectiveness in improving efficiency and reducing costs. The article establishes an automated accounting method for enterprise finance using RPA technology through statistical analysis, classification processing, and feature extraction of enterprise financial data. The consistency check method is used to verify the fit and reasonableness of the method. Practically applied to the financial accounting process of Enterprise A, the method dramatically reduces the time for reconciling bonds and funds from 60 minutes to 2 seconds, significantly improving the accounting efficiency. In addition, the method ensured that the accuracy of statement filling reached 100% and reduced the labor cost of enterprise accounting from 17.58 million yuan to 6.88 million yuan, a reduction of 2.56 times. The article emphasizes that the established financial accounting method increases the enterprise’s profitability and lays a solid foundation for the development of financial accounting automation.

By using the CIPP model, evaluation indexes are determined to construct an evaluation system for industry-education integrated financial accounting education. The expert authority coefficient is used to assess the degree of authority level of consulting experts, combined with Kendall’s harmonious coordination coefficient to coordinate data differences. The fuzzy comprehensive evaluation method is used to evaluate the teaching mode of industry-education integration in higher vocational institutions. Combining fuzzy mathematical affiliation, vector and matrix, the fuzzy relationship matrix set of the input of the integration of industry and education in a higher vocational institution is analyzed and the performance of the integration of industry and education is rated. The results show that the overall evaluation value of the integration performance is 76.9433, which is “good” and can be regarded as a good level of integration performance. In the analysis of the practicality of the teaching materials, 35.7% of the students thought that the course knowledge was not practical.

This article provides an overview of financial accounting research in Indonesia over a six-year period. The research methods used in the articles are classified as either qualitative or quantitative. The majority of the articles (44) used quantitative methods, while 14 used qualitative methods. The Journal of Accounting and Business published the most articles using quantitative research, while the Journal of Financial and Business Accounting published the most articles using qualitative research. The article also discusses the distribution of articles based on different research samples and highlights the limitations of the study. [Extracted from the article]