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environmental accounting</title> <meta name="description" content="Search results for: environmental accounting"> <meta name="keywords" content="environmental accounting"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="environmental accounting"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 7351</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: environmental accounting</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7351</span> The Reality of the Application of Environmental Accounting in the Iron and Steel Sector in Libya: A Case Study in the Libyan Iron and Steel Company, Misurata, Libya</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eltaib%20Elzarrouk%20E.%20E.%20Abdalmajeed">Eltaib Elzarrouk E. E. Abdalmajeed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aims at shedding the light on environmental accounting, which is considered to be one of the most important areas in accounting discipline. It also studies the reality of the application of environmental accounting in the iron and steel sector in Libya. The questionnaire of this study was used for data collection from respondents who are employed in the Libyan Iron and Steel Company, Misurata – Libya (LISC). The Statistical Package for Social Sciences (SPSS) was also used for the analysis. Several important results were revealed include that the (LISC) relatively applies environmental accounting, and it faces some obstacles in conducting its application. Furthermore, the researched company realizes the importance of applying environmental accounting as a need for quality procedures. It was suggested that training courses should be held periodically to spread the awareness of environmental accounting environment. In addition, social responsibility and sustainability should be taken into consideration in the company's strategic plan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environment" title="environment">environment</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title=" environmental accounting"> environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting%20disclosure" title=" environmental accounting disclosure"> environmental accounting disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=The%20Libyan%20Iron%20and%20Steel%20Company" title=" The Libyan Iron and Steel Company"> The Libyan Iron and Steel Company</a>, <a href="https://publications.waset.org/abstracts/search?q=Misurata-%20Libya%20%28LISC%29" title=" Misurata- Libya (LISC)"> Misurata- Libya (LISC)</a> </p> <a href="https://publications.waset.org/abstracts/132691/the-reality-of-the-application-of-environmental-accounting-in-the-iron-and-steel-sector-in-libya-a-case-study-in-the-libyan-iron-and-steel-company-misurata-libya" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/132691.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7350</span> Accounting as Addressed in the Qur’aan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shahriar%20M.%20Saadullah">Shahriar M. Saadullah</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul-Quddoos%20Abdul-Basith"> Abdul-Quddoos Abdul-Basith</a>, <a href="https://publications.waset.org/abstracts/search?q=Zaki%20K.%20Abushawish"> Zaki K. Abushawish</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a part of academic research in Islamic Accounting it is important to know how the word Accounting is discussed in the Qur’aan. This paper identifies and analyzes the word Accounting in the Qur’aan, which is significant to know and understand. The paper uses a methodology of identifying the root word of Accounting Hasaba (حسب) in the Qur’aan with the help of Islam 360 software and analyzes the use of the relevant words derived from the root word. Then the paper attempts to connect the findings to the contemporary Accounting issues. The paper finds that the root word of Accounting Hasaba (حسب) appears in the Qur’aan 109 times but it is only used in the sense Account, Accountable, or Accounting 45 times. These words appear in 44 different verses in the Qur’aan, appearing twice in one of the verses. The paper divides these verses into 8 different themes namely, Day of Accounting, without any Accounting, Accounting of Time, Self-Accounting, Swift in Accounting, Accounting is only with God, Awareness and the Good Accounting, and Heedlessness and the Bad Accounting. The way the words Account, Accounting, and Accountable is discussed in the Qur’aan links to the contemporary accounting issues including Ethics, Agency Theory, and Internal Control. The links discovered in the paper clearly shows the timeless nature of the message of the Qur’aan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=contemporary%20accounting%20issues" title=" contemporary accounting issues"> contemporary accounting issues</a>, <a href="https://publications.waset.org/abstracts/search?q=Qur%27aan" title=" Qur'aan"> Qur'aan</a>, <a href="https://publications.waset.org/abstracts/search?q=root%20word%20of%20accounting%20hasaba" title=" root word of accounting hasaba"> root word of accounting hasaba</a> </p> <a href="https://publications.waset.org/abstracts/99304/accounting-as-addressed-in-the-quraan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/99304.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">419</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7349</span> Conceptualizing IoT Based Framework for Enhancing Environmental Accounting By ERP Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amin%20Ebrahimi%20Ghadi">Amin Ebrahimi Ghadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Morteza%20Moalagh"> Morteza Moalagh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ERP" title="ERP">ERP</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title=" environmental accounting"> environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20supply%20chain" title=" green supply chain"> green supply chain</a>, <a href="https://publications.waset.org/abstracts/search?q=IOT" title=" IOT"> IOT</a>, <a href="https://publications.waset.org/abstracts/search?q=life%20cycle%20assessment" title=" life cycle assessment"> life cycle assessment</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/140015/conceptualizing-iot-based-framework-for-enhancing-environmental-accounting-by-erp-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140015.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7348</span> Environmental Accounting: A Conceptual Study of Indian Context</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pradip%20Kumar%20Das">Pradip Kumar Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title="environmental accounting">environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20degradation" title=" environmental degradation"> environmental degradation</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20management" title=" environmental management"> environmental management</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20resources" title=" environmental resources"> environmental resources</a> </p> <a href="https://publications.waset.org/abstracts/53229/environmental-accounting-a-conceptual-study-of-indian-context" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/53229.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">343</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7347</span> Analysis of Resource Consumption Accounting as a New Approach to Management Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yousef%20Rostami%20Gharainy">Yousef Rostami Gharainy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents resource consumption accounting as an imaginative way to deal with management accounting which concentrates on administrators as the essential clients of the data and gives the best information of conventional management accounting. This system underscores that association's asset reasons costs, accordingly in costing frameworks the emphasis ought to be on assets and utilization of them. Resource consumption accounting consolidates two costing methodologies, action based and German cost accounting method known as GPK. This methodology notwithstanding giving a chance to managers to decide, makes task management accounting as operational. The reason for this article is to clarify the idea of resource consumption accounting, its parts and highlights and use of this strategy in associations. In the first place we deliver to presentation of resource consumption accounting, foundation, reasons for its development and the issues that past costing frameworks confronted it. At that point we give standards and presumptions of this technique; at last we depict the execution of this strategy in associations and its preferences over other costing strategies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=resource%20consumption%20accounting" title="resource consumption accounting">resource consumption accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=action%20based%20method" title=" action based method"> action based method</a>, <a href="https://publications.waset.org/abstracts/search?q=German%20cost%20accounting%20method" title=" German cost accounting method"> German cost accounting method</a> </p> <a href="https://publications.waset.org/abstracts/32674/analysis-of-resource-consumption-accounting-as-a-new-approach-to-management-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32674.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7346</span> Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ifedapo%20Francis%20Awolowo">Ifedapo Francis Awolowo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/42346/financial-statement-fraud-the-need-for-a-paradigm-shift-to-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42346.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">366</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7345</span> Application of Fair Value Accounting in an Emerging Market Algerian Case</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Haouam%20Djemaa">Haouam Djemaa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to identify the possibility for applying fair value accounting by Algerian enterprises coted in capital maket (Algiers stock exchange). To achieve the objectives of this study, we made an interview with preparers of accounting information. The results document that enterprises are aware of fair value accounting in financial reporting because of its ability to provide useful accounting, but it depends on the availability of favorable circumstances for its application and this is what is missing in the Algerian environment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fair%20value" title="fair value">fair value</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information" title=" accounting information"> accounting information</a>, <a href="https://publications.waset.org/abstracts/search?q=valuation%20method" title=" valuation method"> valuation method</a> </p> <a href="https://publications.waset.org/abstracts/21915/application-of-fair-value-accounting-in-an-emerging-market-algerian-case" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21915.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">393</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7344</span> Green Accounting and Firm Performance: A Bibliometric Literature Review</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Francesca%20di%20Donato">Francesca di Donato</a>, <a href="https://publications.waset.org/abstracts/search?q=Sara%20Trucco"> Sara Trucco</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bibliometric%20literature%20review" title="bibliometric literature review">bibliometric literature review</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20accounting" title=" green accounting"> green accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=literature%20review" title=" literature review"> literature review</a> </p> <a href="https://publications.waset.org/abstracts/170326/green-accounting-and-firm-performance-a-bibliometric-literature-review" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170326.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">69</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7343</span> Factors influencing Career Choice in Accounting: Perceptions of Undergraduate Accounting Students in Selected Nigerian Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nwobu%20Obiamaka">Nwobu Obiamaka</a>, <a href="https://publications.waset.org/abstracts/search?q=Samuel%20O.%20Faboyede"> Samuel O. Faboyede</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the factors influencing career choice of undergraduate accounting students in selected Nigerian universities. The manner in which students of accounting perceive the factors that drive them into pursuing a career in accounting is important to the profession. The study made use of primary data collected from undergraduate accounting students in their final year in selected Nigerian universities. The data was collected using a survey instrument (questionnaire), copies of which were made and administered to the respondents (undergraduate accounting students in selected Nigerian universities). The finding suggests that the major factors influencing undergraduate accounting students to opt for a career in accounting include pressure from peers and monetary reward. The findings from the study have crucial policy implications for admission officers in tertiary institutions as well as the accounting profession in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=career" title=" career"> career</a>, <a href="https://publications.waset.org/abstracts/search?q=choice" title=" choice"> choice</a>, <a href="https://publications.waset.org/abstracts/search?q=undergraduate" title=" undergraduate"> undergraduate</a> </p> <a href="https://publications.waset.org/abstracts/42124/factors-influencing-career-choice-in-accounting-perceptions-of-undergraduate-accounting-students-in-selected-nigerian-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42124.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">278</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7342</span> Partners Sharing Resources, Costs, and Risks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lee%20Li">Lee Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20dynamism" title="environmental dynamism">environmental dynamism</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20alliances" title=" strategic alliances"> strategic alliances</a>, <a href="https://publications.waset.org/abstracts/search?q=resource%2Fcost%2Frisk%20sharing" title=" resource/cost/risk sharing "> resource/cost/risk sharing </a> </p> <a href="https://publications.waset.org/abstracts/15237/partners-sharing-resources-costs-and-risks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/15237.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">364</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7341</span> Need, Relevancy and Impact of Ethics Education in Accounting Profession</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mrigakshi%20Das">Mrigakshi Das</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical? <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education%20and%20intervention%20in%20accounting" title=" ethics education and intervention in accounting"> ethics education and intervention in accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20education" title=" accounting education"> accounting education</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20profession" title=" accounting profession"> accounting profession</a>, <a href="https://publications.waset.org/abstracts/search?q=moral%20reasoning%20and%20development" title=" moral reasoning and development"> moral reasoning and development</a>, <a href="https://publications.waset.org/abstracts/search?q=ethics%20education" title=" ethics education"> ethics education</a> </p> <a href="https://publications.waset.org/abstracts/20286/need-relevancy-and-impact-of-ethics-education-in-accounting-profession" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20286.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">545</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7340</span> Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=companies%20listed%20on%20the%20stock%20exchange" title="companies listed on the stock exchange">companies listed on the stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20budget" title=" financial budget"> financial budget</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=operating%20budget" title=" operating budget"> operating budget</a> </p> <a href="https://publications.waset.org/abstracts/43943/management-accounting-techniques-of-companies-listed-on-the-stock-exchange-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43943.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">383</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7339</span> Current Environmental Accounting Disclosure Requirements and Compliance by Nigerian Oil Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amina%20Jibrin%20Ahmed">Amina Jibrin Ahmed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The environment is mankind's natural habitat. Industrial activities over time have taken their toll on it in the form of deterioration and degradation. The petroleum industry is particularly notorious for its negative impact on its host environments. The realization that this poses a threat to sustainability led to the increased awareness and subsequent recognition of the importance of environmental disclosure in financial statements. This paper examines the laws and regulations put in place by the Nigerian Government to mitigate this impact, and the level of compliance by Shell Nigeria, the pioneer and largest oil company in the country. Based on the disclosure made, this paper finds there is indeed a high level of compliance by that company, and voluntary disclosure moreover. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20accounting" title="environmental accounting">environmental accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=legitimacy%20theory" title=" legitimacy theory"> legitimacy theory</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20impact%20assessment" title=" environmental impact assessment"> environmental impact assessment</a>, <a href="https://publications.waset.org/abstracts/search?q=environmental%20disclosure" title=" environmental disclosure"> environmental disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=host%20communities" title=" host communities"> host communities</a> </p> <a href="https://publications.waset.org/abstracts/14266/current-environmental-accounting-disclosure-requirements-and-compliance-by-nigerian-oil-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/14266.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">517</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7338</span> Empirical Nonprofit Research Literature Review in Major Accounting Areas</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nancy%20Chun%20Feng">Nancy Chun Feng</a>, <a href="https://publications.waset.org/abstracts/search?q=Janet%20S.%20Greenlee"> Janet S. Greenlee</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Nonprofit empirical research has grown substantially in recent years. In this paper, the authors provide a detailed review of a selection of representative recent empirical nonprofit research, organized chronologically within each accounting topic in major accounting areas (i.e. auditing, compensation, financial accounting, governance, managerial accounting, and taxation). The authors also include in the appendix an annotated bibliography of nonprofit accounting empirical research that has been published in major journals since 2016, also organized by major accounting areas. This appendix includes not only references but also their major findings. This paper should be of interest for researchers who are keen to learn recent findings of nonprofit empirical research in these major accounting areas. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20accounting" title="nonprofit accounting">nonprofit accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20auditing" title=" nonprofit auditing"> nonprofit auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20financial%20performance" title=" nonprofit financial performance"> nonprofit financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=nonprofit%20governance" title=" nonprofit governance"> nonprofit governance</a> </p> <a href="https://publications.waset.org/abstracts/193316/empirical-nonprofit-research-literature-review-in-major-accounting-areas" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/193316.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">16</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7337</span> The Quality of Accounting Information of Private Companies in the Czech Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kate%C5%99ina%20Struha%C5%99ov%C3%A1">Kateřina Struhařová</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20quality" title="accounting information quality">accounting information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statements" title=" financial statements"> financial statements</a>, <a href="https://publications.waset.org/abstracts/search?q=Czech%20Republic" title=" Czech Republic"> Czech Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=private%20companies" title=" private companies"> private companies</a> </p> <a href="https://publications.waset.org/abstracts/6498/the-quality-of-accounting-information-of-private-companies-in-the-czech-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6498.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">304</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7336</span> The Effect of Artificial Intelligence on Accounting and Finance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Evrime%20Fawzy%20Ishak%20Gadelsayed">Evrime Fawzy Ishak Gadelsayed</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents resource intake accounting as an inventive manner to cope with control accounting, which concentrates on administrators as the crucial customers of the information and offers satisfactory statistics of conventional control accounting. This machine underscores that the association's asset motivates prices; as a consequence, in costing frameworks, the emphasis ought to be on assets and their usage. Resource consumption accounting consolidates two costing methodologies, action-based totally and the German cost accounting approach called GPK. This methodology, however, is a danger to managers when making the management accounting undertaking operational. The motive for this article is to clarify the concept of resource intake accounting, its elements and highlights and use of this approach in associations. Inside the first area, we present useful resource consumption accounting, the basis, reasons for its improvement, and the issues that are faced beyond costing frameworks. At that point, we deliver the requirements and presumptions of this approach; ultimately, we depict the execution of this approach in associations and its preferences over other costing techniques. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance%20resource%20consumption%20accounting" title=" corporate governance resource consumption accounting"> corporate governance resource consumption accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=action%20based%20method" title=" action based method"> action based method</a>, <a href="https://publications.waset.org/abstracts/search?q=German%20cost%20accounting%20method" title=" German cost accounting method"> German cost accounting method</a> </p> <a href="https://publications.waset.org/abstracts/194930/the-effect-of-artificial-intelligence-on-accounting-and-finance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194930.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">4</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7335</span> Managing Cognitive Load in Accounting: An Analysis of Three Instructional Designs in Financial Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Seedwell%20Sithole">Seedwell Sithole</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the persistent problems in accounting education is how to effectively support students’ learning. A promising technique to this issue is to investigate the extent that learning is determined by the design of instructional material. This study examines the academic performance of students using three instructional designs in financial accounting. Student’s performance scores and reported mental effort ratings were used to determine the instructional effectiveness. The findings of this study show that accounting students prefer graph and text designs that are integrated. The results suggest that spatially separated graph and text presentations in accounting should be reorganized to align with the requirements of human cognitive architecture. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=cognitive%20load" title=" cognitive load"> cognitive load</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=instructional%20preferences" title=" instructional preferences"> instructional preferences</a>, <a href="https://publications.waset.org/abstracts/search?q=students" title=" students"> students</a> </p> <a href="https://publications.waset.org/abstracts/101764/managing-cognitive-load-in-accounting-an-analysis-of-three-instructional-designs-in-financial-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/101764.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">150</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7334</span> Accounting for Cryptocurrency: Urgent Need for an Accounting Standard</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatima%20Ali%20Abbass">Fatima Ali Abbass</a>, <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Ibrahim%20Rkein"> Hassan Ibrahim Rkein</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cryptocurrency" title="cryptocurrency">cryptocurrency</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=GAAP" title=" GAAP"> GAAP</a>, <a href="https://publications.waset.org/abstracts/search?q=classification" title=" classification"> classification</a>, <a href="https://publications.waset.org/abstracts/search?q=measurement" title=" measurement"> measurement</a> </p> <a href="https://publications.waset.org/abstracts/158953/accounting-for-cryptocurrency-urgent-need-for-an-accounting-standard" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158953.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">96</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7333</span> Impact on Cost of Equity of Accounting and Disclosures</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abhishek%20Ranga">Abhishek Ranga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=aggressive%20accounting%20choice" title="aggressive accounting choice">aggressive accounting choice</a>, <a href="https://publications.waset.org/abstracts/search?q=conservative%20accounting%20choice" title=" conservative accounting choice"> conservative accounting choice</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=implied%20cost%20of%20equity" title=" implied cost of equity"> implied cost of equity</a> </p> <a href="https://publications.waset.org/abstracts/25181/impact-on-cost-of-equity-of-accounting-and-disclosures" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25181.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">462</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7332</span> Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Runglaksamee%20Rodkam">Runglaksamee Rodkam</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=influence" title="influence">influence</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20performance" title=" potential performance"> potential performance</a>, <a href="https://publications.waset.org/abstracts/search?q=success" title=" success"> success</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20process" title=" working process"> working process</a> </p> <a href="https://publications.waset.org/abstracts/39933/accounting-knowledge-management-and-value-creation-of-sme-in-chatuchak-market-case-study-ceramics-product" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39933.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">256</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7331</span> Antecedence of Accounting Value: the Role of Board Capital and Control</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suresh%20Ramachandra">Suresh Ramachandra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20values" title="accounting values">accounting values</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title=" board characteristics"> board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20capital" title=" board capital"> board capital</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20control" title=" board control"> board control</a> </p> <a href="https://publications.waset.org/abstracts/2427/antecedence-of-accounting-value-the-role-of-board-capital-and-control" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2427.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">362</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7330</span> The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gabriel%20Jinga">Gabriel Jinga</a>, <a href="https://publications.waset.org/abstracts/search?q=Madalina%20Dumitru"> Madalina Dumitru</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title="management accounting">management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=change" title=" change"> change</a>, <a href="https://publications.waset.org/abstracts/search?q=Romania" title=" Romania"> Romania</a>, <a href="https://publications.waset.org/abstracts/search?q=contingency" title=" contingency"> contingency</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a> </p> <a href="https://publications.waset.org/abstracts/22076/the-change-in-management-accounting-from-an-institutional-perspective-a-case-study-for-a-romania-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22076.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">516</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7329</span> The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gabriel%20Jinga">Gabriel Jinga</a>, <a href="https://publications.waset.org/abstracts/search?q=Madalina%20Dumitru"> Madalina Dumitru</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title="management accounting">management accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=change" title=" change"> change</a>, <a href="https://publications.waset.org/abstracts/search?q=Romania" title=" Romania"> Romania</a>, <a href="https://publications.waset.org/abstracts/search?q=contingency%20and%20institutional%20theory" title=" contingency and institutional theory"> contingency and institutional theory</a> </p> <a href="https://publications.waset.org/abstracts/22403/the-change-in-management-accounting-from-an-institutional-and-contingency-perspective-a-case-study-for-a-romanian-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22403.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7328</span> Matrix Method Posting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Varong%20Pongsai">Varong Pongsai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this paper is introducing a new method of accounting posting which is called Matrix Method Posting. This method is based on the Matrix operation of pure Mathematics. Although, accounting field is classified as one of the social-science knowledge, many of accounting operations are placed by Mathematics sign and operation. Through the operation applying, it seems to be that the operations of Mathematics should be applied to accounting possibly. So, this paper tries to over-lap Mathematics logic to accounting logic smoothly. According to the context of discovery, deductive approach is employed to prove a simultaneously logical concept of both Mathematics and Accounting. The result proves that the Matrix can be placed to operate accounting perfectly, because Matrix and accounting logic also have a similarity concept which is balancing 2 sides during operations. Moreover, the Matrix posting also has a lot of benefit. It can help financial analyst calculating financial ratios comfortably. Furthermore, the matrix determinant which is a signature operation itself also helps auditors checking out the correction of clients’ recording. If the determinant is not equaled to 0, it will point out that the recording process of clients getting into the problem. Finally, the Matrix should be easily determining a concept of merger and consolidation far beyond the present day concept. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=matrix%20method%20posting" title="matrix method posting">matrix method posting</a>, <a href="https://publications.waset.org/abstracts/search?q=deductive%20approach" title=" deductive approach"> deductive approach</a>, <a href="https://publications.waset.org/abstracts/search?q=determinant" title=" determinant"> determinant</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20application" title=" accounting application"> accounting application</a> </p> <a href="https://publications.waset.org/abstracts/31039/matrix-method-posting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31039.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">367</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7327</span> Evaluation and Strategic Development of IT in Accounting in Turkey</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eda%20Kocakaya">Eda Kocakaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Sebahat%20Seker"> Sebahat Seker</a>, <a href="https://publications.waset.org/abstracts/search?q=Dogan%20Argun"> Dogan Argun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to determine the process of information technologies and the connections between concepts in accounting management services in Turkey. The objective of this study is to determine the adaptation and evaluation process of information technologies and the connections between concepts and differences in accounting management services in Turkey. The situation and determination of the IT applications of Accounting Management were studied. The applications of • Billing • Order Processing • Accounts Receivable/Payable Management • Contract Management • Bank Account Management Were discussed in this study. The IT applications were demonstrated and realized in actual accounting services. The sectoral representative's companies were selected, and the IT application was searched by bibliometric analysis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=management" title="management">management</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technologies" title=" information technologies"> information technologies</a>, <a href="https://publications.waset.org/abstracts/search?q=adaptation" title=" adaptation"> adaptation</a> </p> <a href="https://publications.waset.org/abstracts/141367/evaluation-and-strategic-development-of-it-in-accounting-in-turkey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/141367.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">309</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7326</span> Management Accounting Revolution: Developed and Developing Country</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Puwanenthiren%20Pratheepkanth">Puwanenthiren Pratheepkanth</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main aim of this paper is to analyse existing literature (1960 -2016) on management accounting revolution by firms in a comparative perspective to see whether any differences between developed and developing countries context. The significant role that management accounting practices play in corporate finance is well established by reams of research articles. The study reveals that there are clear limitations to the literature review, it suggests that a majority of management accounting practices’ studies are focused on developed markets and that there is a scarcity of serious analyses of the situation in emerging markets. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=developed%20countries" title="developed countries">developed countries</a>, <a href="https://publications.waset.org/abstracts/search?q=developing%20countries" title=" developing countries"> developing countries</a>, <a href="https://publications.waset.org/abstracts/search?q=literature%20review" title=" literature review"> literature review</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting%20practices" title=" management accounting practices"> management accounting practices</a> </p> <a href="https://publications.waset.org/abstracts/84016/management-accounting-revolution-developed-and-developing-country" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84016.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">278</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7325</span> Accounting Information Systems of Kuwaiti Companies: Obstacles and Barriers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Haya%20Y%20Alobaid">Haya Y Alobaid</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems" title="accounting information systems">accounting information systems</a>, <a href="https://publications.waset.org/abstracts/search?q=obstacle%20and%20barriers" title=" obstacle and barriers"> obstacle and barriers</a>, <a href="https://publications.waset.org/abstracts/search?q=electronic%20commerce" title=" electronic commerce"> electronic commerce</a>, <a href="https://publications.waset.org/abstracts/search?q=Kuwait%20companies" title=" Kuwait companies"> Kuwait companies</a> </p> <a href="https://publications.waset.org/abstracts/49421/accounting-information-systems-of-kuwaiti-companies-obstacles-and-barriers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49421.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">244</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7324</span> Introducing the Accounting Reform of Public Finance in the Czech Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Otrusinova">M. Otrusinova</a>, <a href="https://publications.waset.org/abstracts/search?q=E.%20Pastuszkova"> E. Pastuszkova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accrual%20principle" title="accrual principle">accrual principle</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20reform" title=" accounting reform"> accounting reform</a>, <a href="https://publications.waset.org/abstracts/search?q=Czech%20Republic" title=" Czech Republic"> Czech Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=municipalities" title=" municipalities"> municipalities</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20finance" title=" public finance "> public finance </a> </p> <a href="https://publications.waset.org/abstracts/18314/introducing-the-accounting-reform-of-public-finance-in-the-czech-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18314.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">262</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7323</span> The Influences of Accountants’ Potential Performance on Their Working Process: Government Savings Bank, Northeast, Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prateep%20Wajeetongratana">Prateep Wajeetongratana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=influence" title="influence">influence</a>, <a href="https://publications.waset.org/abstracts/search?q=potential%20performance" title=" potential performance"> potential performance</a>, <a href="https://publications.waset.org/abstracts/search?q=success" title=" success"> success</a>, <a href="https://publications.waset.org/abstracts/search?q=working%20process" title=" working process"> working process</a> </p> <a href="https://publications.waset.org/abstracts/8119/the-influences-of-accountants-potential-performance-on-their-working-process-government-savings-bank-northeast-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8119.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">227</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7322</span> UK GAAP and IFRS Standards: Similarities and Differences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=UK%20GAAP" title=" UK GAAP"> UK GAAP</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=similarities" title=" similarities"> similarities</a>, <a href="https://publications.waset.org/abstracts/search?q=differences" title=" differences"> differences</a> </p> <a href="https://publications.waset.org/abstracts/73469/uk-gaap-and-ifrs-standards-similarities-and-differences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73469.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">210</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20accounting&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20accounting&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20accounting&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20accounting&page=5">5</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=environmental%20accounting&page=6">6</a></li> <li class="page-item"><a class="page-link" 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