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80 articles for “Accounting”
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Research ArticleOpen accessEvery word in the titleThe Development of Digital Accounting System on Cloud ComputingKriangsak Chanthinok, Krittaya SangboonIt is crucial for business organizations to be competitive in this rapid change and intense market. Therefore, technology is an inevitable factor for business operations to maintain their competitiveness, especially when information plays a very important role in management decision. Accounting software is an important tool for management to efficiently gather information in time of making decisions, determine business strategy … …Journal of Computer Science, Vol. 17, Issue 10 · 11 Oct 2021 · 7,912 accessesView PDFCite
Literature ReviewOpen accessEvery word in the titleAccounting Systems and Classifications: The Case of GreeceAthianos Stergios, Stylianou TasosIn this study, we are trying to analyze the Greek accounting system and its features like the legal system, the taxation, the creative accounting the role of culture and the banking system. The legal system of Greece belongs to the code law family. Historically, the Greek accounting and commercial law have been heavily influenced by various French events and facts. … …American Journal of Applied Sciences, Vol. 16, Issue 11 · 24 Dec 2019 · 7,593 accessesView PDFCite
Review ArticleOpen accessEvery word in the titleAccounting for the Extractive Industries: Controversies and a Need for HarmonisationHafez AbdoThe oil and gas industry is international in nature and being operated, in most, by multinational companies. However, accounting for the activities of the oil and gas industry is being practiced by using different methods. These methods produce incomparable results which makes it hard for users of thes companies’ accounts to make investments decissions. In this paper, we demonstrate the … …Energy Research Journal, Vol. 9, Issue 1 · 28 Aug 2018 · 7,600 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleCorporate Governance on the Corporate Characteristics-Managerial Accounting linkQuang Linh HuynhThe objective of this article attempts to investigate the intervening impact of corporate governance on the causal link between corporate characteristics and the application of managerial accounting, which has not been discussed and empirically investigated in the prior literature. A successful survey of 395 publicly listed firms in Vietnam offers experimental evidence that corporate characteristics indirectly contribute to the application … …American Journal of Applied Sciences, Vol. 14, Issue 5 · 24 May 2017 · 7,309 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleAnalyzing the Role of Computerized Accounting Usefulness with Quantile RegressionQuang Linh HuynhPrevious research has examined the determinants resulting in the implementation of computerized accounting, mainly relying on the Generalized Linear Model (GLM), based on the conditional mean of dependent variables. The aim of this document is to analyze the implementation of computerized accounting systems with the quantile regression. Additionally, it attempts to study the mediating role of the perceived usefulness of … …American Journal of Applied Sciences, Vol. 12, Issue 9 · 14 Oct 2015 · 6,580 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe Mutual Relationship Between Corporate Governance and Management Accounting: Which Occurs First?Quang Linh HuynhThis research focuses on the complicated relationship between Corporate Governance and Management Accounting. On the one hand, good corporate governance structure is a driving force of adopting management accounting techniques in business; on the other hand it is enhanced by the information derived from management accounting techniques. The mutual relationship between corporate governance structure and management accounting has been discussed … …American Journal of Applied Sciences, Vol. 12, Issue 6 · 24 Jul 2015 · 6,409 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleA Comparative Analysis for the Accounting Reporting of ‘Employee Benefits’ Between IFRS and Other Accounting Standards: A Case Study for the Biggest Listed Entities in GreeceKonstantinos J. Liapis, El ThalassinosThe main aim of this study is to illustrate a comparative analysis for the accounting reporting of "employee benefits" between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 8,086 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleA Generic Charging Policy Based Accounting for Web ServicesV. MuthuLakshmi, Sheila AnandProblem statement: Metering and charging are basic accounting functions that are essential for commercial usage of web services. Current charging and accounting schemes primarily involve users being charged flat or based on the connection/session time. Accounting management of web services should provide for metering, charging, accounting, billing, payment and auditing. We have extended our earlier work, a Policy based Accounting … …Journal of Computer Science, Vol. 8, Issue 9 · 9 Aug 2012 · 7,407 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe Effect Of E-Commerce on the Development of the Accounting Information Systems in the Islamic BanksKhalil Mahmoud AL-RefaeeThis research aims to study whether there is an effect of the use of e-commerce on accounting information systems. A questionnaire was designed and distributed to accountants, heads of accounting departments, financial managers in Islamic banks. Then analyzing the results of the questionnaire by using (SPSS), and other statistical methods through descriptive methods The results of the study showed that … …American Journal of Applied Sciences, Vol. 9, Issue 9 · 4 Aug 2012 · 8,126 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDFCite