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11 articles for “Accounting Systems”

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Literature ReviewOpen accessPhrase 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
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 titleEvaluating the Performance of Accounting Information Systems in Jordanian Private HospitalsMajed AlsharayriProblem statement: This study aimed at identifying the evaluation of accounting information systems performance used in the Jordanian private hospitals. Approach: In order to achieve the objectives of the study, a questionnaire has designed and developed for the purpose of data collection. Results: It was distributed to the individual’s sample which are (15) hospitals, (SPSS) software program was used in … …Journal of Social Sciences, Vol. 8, Issue 1 · 25 Jan 2012 · 8,536 accessesView PDFCite
Research ArticleOpen accessIn the keywordsA DATA WAREHOUSE DESIGN FOR THE DETECTION OF FRAUD IN THE SUPPLY CHAIN BY USING THE BENFORD’S LAWCornelia Kraus, Raul ValverdeLarge data volumes and the inability to analyse them enables fraudulent activities to go unnoticed in supply chain management processes such as procurement, warehouse management and inventory management. This fraud increases the cost of the supply chain management and a fraud detection mechanism is necessary to reduce the risk of fraud in this business area. This study was carried out … …American Journal of Applied Sciences, Vol. 11, Issue 9 · 7 Jul 2014 · 8,740 accessesView PDFCite
Case ReportOpen accessIn the abstractEnergy Positive Futures: A Critical Overview of Energy Plus BuildingsErdem CuceEnergy Plus Buildings (EPBs) represent a transformative leap in sustainable architecture by producing more energy than they consume annually. As nations commit to net-zero targets and climate resilience, EPBs serve as living laboratories for integrating renewable energy, energy-efficient systems, and smart technologies. This editorial synthesises current advancements, policy frameworks, and technological integrations enabling EPBs. It also critically examines the barriers, … …Energy Research Journal, Vol. 14, Issue 1 · 8 Jan 2026 · 2,929 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Vision-Based Approach to Real-Time Trust Evaluation within Multiagent SystemsAlan Kruger, Sun YiAs robotic autonomy increases, single-agent systems are evolving into more complex multiagent systems that require more factors for successful implementation. In exchange for this complexity, applications such as autonomous delivery services and reconnaissance swarms become possible when they are infeasible with only one agent. By incorporating Trust into the multiagent system, the complexity of the agent-to-agent relationships can be managed … …Journal of Mechatronics and Robotics, Vol. 9, Issue 1 · 21 Mar 2025 · 7,937 accessesView PDFCite
Research ArticleOpen accessIn the abstractThe 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
Research ArticleOpen accessIn the abstractAnalyzing 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 accessIn the abstractPractitioner and Faculty Perspectives on the Career Preparation Of Entry-Level Public AccountantsKathryn Simms, Enrique ZapateroEntry-level public accountants in the U.S. must satisfy a litany of historically unparalleled requirements and demands. This unique set of challenges calls forth new questions about how effectively entry-level accountants are navigating the divide between their conceptual educations and the practical rigors of public practice. To examine these questions, we relied on qualitative analysis predicated on a theoretical framework of … …American Journal of Economics and Business Administration, Vol. 4, Issue 2 · 18 Jun 2012 · 7,606 accessesView PDFCite
Research ArticleOpen accessIn the abstractBiomimetic Finite Element Analysis Bone Modeling for Customized Hybrid Biological Prostheses DevelopmentAversa Raffaella, Florian Ion T. Petrescu, Relly Victoria V. Petrescu, Apicella AntonioThe human femur shows a high capacity to withstand external stresses and it is due to the mass distribution, morphology, and orthotropic behaviors of trabecular and cortical bone. Faithful modeling of the femur accounting for bone distribution and material orthotropic behavior is presented. The use of biofidel model is aimed to develop an "in silico" tool that could enable the … …American Journal of Applied Sciences, Vol. 13, Issue 11 · 30 Nov 2016 · 8,980 accessesView PDFCite