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accounting software</title> <meta name="description" content="Search results for: commercial accounting software"> <meta name="keywords" content="commercial accounting software"> <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> 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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="commercial accounting software"> <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> 7508</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: commercial accounting software</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">7508</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">420</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">7507</span> A Software Product Engineering Process for Commercial Success in Start-Up and Cases</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Javed%20Ahsan">Javed Ahsan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Software engineers strive for technical sophistication with a dream of finding commercial success in their start-up business. But they may find their much technically sophisticated software products failing in industry in competition with lesser sophisticated products. This is because of not maintaining a clear focus on complimenting and leading commercial success through technical sophistication. This can be achieved through a software engineering specific product development process suggested in this paper. This process is about evolving a software product through specific phases and iterations until commercial triumph falls on software engineer’s feet. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=software" title="software">software</a>, <a href="https://publications.waset.org/abstracts/search?q=product" title=" product"> product</a>, <a href="https://publications.waset.org/abstracts/search?q=engineering" title=" engineering"> engineering</a>, <a href="https://publications.waset.org/abstracts/search?q=commercialization" title=" commercialization"> commercialization</a>, <a href="https://publications.waset.org/abstracts/search?q=start-up" title=" start-up"> start-up</a>, <a href="https://publications.waset.org/abstracts/search?q=competitiveness" title=" competitiveness"> competitiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=industry" title=" industry"> industry</a> </p> <a href="https://publications.waset.org/abstracts/60147/a-software-product-engineering-process-for-commercial-success-in-start-up-and-cases" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60147.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">356</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">7506</span> Visual Template Detection and Compositional Automatic Regular Expression Generation for Business Invoice Extraction</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Anthony%20Proschka">Anthony Proschka</a>, <a href="https://publications.waset.org/abstracts/search?q=Deepak%20Mishra"> Deepak Mishra</a>, <a href="https://publications.waset.org/abstracts/search?q=Merlyn%20Ramanan"> Merlyn Ramanan</a>, <a href="https://publications.waset.org/abstracts/search?q=Zurab%20Baratashvili"> Zurab Baratashvili</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Small and medium-sized businesses receive over 160 billion invoices every year. Since these documents exhibit many subtle differences in layout and text, extracting structured fields such as sender name, amount, and VAT rate from them automatically is an open research question. In this paper, existing work in template-based document extraction is extended, and a system is devised that is able to reliably extract all required fields for up to 70% of all documents in the data set, more than any other previously reported method. The approaches are described for 1) detecting through visual features which template a given document belongs to, 2) automatically generating extraction rules for a given new template by composing regular expressions from multiple components, and 3) computing confidence scores that indicate the accuracy of the automatic extractions. The system can generate templates with as little as one training sample and only requires the ground truth field values instead of detailed annotations such as bounding boxes that are hard to obtain. The system is deployed and used inside a commercial accounting software. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20mining" title="data mining">data mining</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20retrieval" title=" information retrieval"> information retrieval</a>, <a href="https://publications.waset.org/abstracts/search?q=business" title=" business"> business</a>, <a href="https://publications.waset.org/abstracts/search?q=feature%20extraction" title=" feature extraction"> feature extraction</a>, <a href="https://publications.waset.org/abstracts/search?q=layout" title=" layout"> layout</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20data%20processing" title=" business data processing"> business data processing</a>, <a href="https://publications.waset.org/abstracts/search?q=document%20handling" title=" document handling"> document handling</a>, <a href="https://publications.waset.org/abstracts/search?q=end-user%20trained%20information%20extraction" title=" end-user trained information extraction"> end-user trained information extraction</a>, <a href="https://publications.waset.org/abstracts/search?q=document%20archiving" title=" document archiving"> document archiving</a>, <a href="https://publications.waset.org/abstracts/search?q=scanned%20business%20documents" title=" scanned business documents"> scanned business documents</a>, <a href="https://publications.waset.org/abstracts/search?q=automated%20document%20processing" title=" automated document processing"> automated document processing</a>, <a href="https://publications.waset.org/abstracts/search?q=F1-measure" title=" F1-measure"> F1-measure</a>, <a href="https://publications.waset.org/abstracts/search?q=commercial%20accounting%20software" title=" commercial accounting software"> commercial accounting software</a> </p> <a href="https://publications.waset.org/abstracts/128370/visual-template-detection-and-compositional-automatic-regular-expression-generation-for-business-invoice-extraction" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128370.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">130</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">7505</span> Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mai%20Hoang%20Minh">Mai Hoang Minh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=usefulness%20of%20financial%20statement" title="usefulness of financial statement">usefulness of financial statement</a>, <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=loan%20decisions" title=" loan decisions"> loan decisions</a> </p> <a href="https://publications.waset.org/abstracts/11584/information-on-financial-statements-for-loan-decision-making-of-commercial-banks-in-vietnam" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11584.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">279</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">7504</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">7503</span> IT Skills and Soft Skills for Accountants in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IT%20competencies" title="IT competencies">IT competencies</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20competencies%20for%20accountants" title=" IT competencies for accountants"> IT competencies for accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20skills%20for%20accounting" title=" IT skills for accounting"> IT skills for accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=soft%20skills%20for%20accountants" title=" soft skills for accountants"> soft skills for accountants</a> </p> <a href="https://publications.waset.org/abstracts/41941/it-skills-and-soft-skills-for-accountants-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41941.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">415</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">7502</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">310</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">7501</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">7500</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">7499</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">7498</span> Energy Consumption and Energy Conservation Potential for HVAC System in Commercial Buildings Sector in India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rishabh%20Agrawal">Rishabh Agrawal</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20C.%20Kaushik"> S. C. Kaushik</a>, <a href="https://publications.waset.org/abstracts/search?q=T.%20S.%20Bhatti"> T. S. Bhatti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In order to reduce energy consumption for sustainable development, continuous energy consumption tracking of building energy systems are essential. In this paper an assessment study has been done to identify the energy consumption & energy conservation potential for commercial buildings sector in Karnataka state, India. There are a total of 326 commercial buildings in the state of Karnataka who has qualified as designated consumers (i.e., having a Contract Demand ≥ 600 KVA), was consider for the study. It has estimated that the annual electricity sale to commercial sector is 3.62 Billion Units (BU) in alone Karnataka State, India, which is an account for 9.57 % of the total electricity sold. The commercial sector constitutes Government & private establishments, hospitals, hotels, restaurants, educational institutions, malls etc. Total 326 commercial buildings in the state accounting for annual energy consumption of 1295.72 Million Units (MU) which works out to about 35% of the sectoral consumption. The annual energy savings potential for 326 commercial buildings is assessed to be 0.25 BU. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=commercial%20buildings" title="commercial buildings">commercial buildings</a>, <a href="https://publications.waset.org/abstracts/search?q=connected%20load" title=" connected load"> connected load</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20conservation%20studies" title=" energy conservation studies"> energy conservation studies</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20savings" title=" energy savings"> energy savings</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20efficiency" title=" energy efficiency"> energy efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20conservation%20strategy" title=" energy conservation strategy"> energy conservation strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20efficiency" title=" energy efficiency"> energy efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=thermal%20energy" title=" thermal energy"> thermal energy</a>, <a href="https://publications.waset.org/abstracts/search?q=HVAC%20system" title=" HVAC system"> HVAC system</a> </p> <a href="https://publications.waset.org/abstracts/33896/energy-consumption-and-energy-conservation-potential-for-hvac-system-in-commercial-buildings-sector-in-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33896.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">580</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">7497</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">7496</span> Information Technology Competences for Professional Accountants in Thai Small to Medium Accounting Practice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a>, <a href="https://publications.waset.org/abstracts/search?q=Chatchawarn%20Srimontree"> Chatchawarn Srimontree</a>, <a href="https://publications.waset.org/abstracts/search?q=Pornpichit%20Phosri"> Pornpichit Phosri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IT%20competencies" title="IT competencies">IT competencies</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20competences%20for%20professional%20accountants" title=" IT competences for professional accountants"> IT competences for professional accountants</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20skills%20for%20accounting" title=" IT skills for accounting"> IT skills for accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20skills%20in%20SMEs" title=" IT skills in SMEs"> IT skills in SMEs</a> </p> <a href="https://publications.waset.org/abstracts/67317/information-technology-competences-for-professional-accountants-in-thai-small-to-medium-accounting-practice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67317.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">231</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">7495</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">7494</span> An Empirical Study of Gender, Expectations and Actual Experiences from Industrial Work Experience 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=Obiamaka%20Nwobu">Obiamaka Nwobu</a>, <a href="https://publications.waset.org/abstracts/search?q=Samuel%20Faboyede"> Samuel Faboyede</a>, <a href="https://publications.waset.org/abstracts/search?q=O.%20Oluseyi"> O. Oluseyi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigated the influence of gender on expectations and actual experiences from Industrial Work Experience, which is an aspect of the curriculum of undergraduate accounting students in selected Nigerian Universities. A survey research design was employed. Copies of a research questionnaire were made and administered to eighty (80) accounting students in selected Nigerian Universities who embarked on Students’ Industrial Work Experience Scheme (SIWES). Their expectations were juxtaposed with their actual experiences gleaned from the Industrial Work Experience. The data for the purpose of this study was analyzed using independent sample t-test. A total of fifteen (15) male and forty four (44) female students responded to the survey. This resulted in a response rate of 73.8 per cent. The results of this study indicated that there was no significant difference in the expectation of male and female undergraduate accounting students that the internship experience will be able to prepare them for an accounting career in the future, impart relevant knowledge, relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software, and general practice of accounting; prepare financial statements, interpret financial statements, develop problem solving skills, communication skills, and interpersonal skills; improve personal confidence and self-esteem, increase exposure to latest technology in the workplace, build rapport and networks, provide earnings, job experience, provide information and experience to choose career path. Furthermore, findings from the survey showed that there were differences in the expectations of students and their actual experiences with respect to their ability to relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software and exposure to latest technology in the workplace. The study only examined the perceptions of students from two Universities in South-West Nigeria. The research instrument used in this study can be administered to undergraduate accounting students in other universities in Nigeria. The Industrial Work Experience Scheme for undergraduate accounting students should be highly encouraged by tertiary institutions in Nigeria. This will ultimately make the students well prepared for a career in accounting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gender" title="gender">gender</a>, <a href="https://publications.waset.org/abstracts/search?q=expectations" title=" expectations"> expectations</a>, <a href="https://publications.waset.org/abstracts/search?q=actual%20experiences" title=" actual experiences"> actual experiences</a>, <a href="https://publications.waset.org/abstracts/search?q=industrial%20work%20experience" title=" industrial work experience"> industrial work experience</a> </p> <a href="https://publications.waset.org/abstracts/42127/an-empirical-study-of-gender-expectations-and-actual-experiences-from-industrial-work-experience-of-undergraduate-accounting-students-in-selected-nigerian-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42127.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">259</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">7493</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">17</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">7492</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">7491</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">7</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">7490</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">151</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">7489</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">7488</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">7487</span> Simplified Ultimate Strength Assessment of Ship Structures Based on Biro Klasifikasi Indonesia Rules for Hull</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sukron%20Makmun">Sukron Makmun</a>, <a href="https://publications.waset.org/abstracts/search?q=Topan%20Firmandha"> Topan Firmandha</a>, <a href="https://publications.waset.org/abstracts/search?q=Siswanto"> Siswanto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ultimate Strength Assessment on ship cross section in accordance with Biro Klasifikasi Indonesia (BKI) Rules for Hull, follows step by step incremental iterative approach. In this approach, ship cross section is divided into plate-stiffener combinations and hard corners element. The average stress-strain relationship (σ-ε) for all structural elements will be defined, where the subscript k refers to the modes 0, 1, 2, 3 or 4. These results would be verified with a commercial software calculation in similar cases. The numerical calculations of buckling strength are in accordance with the commercial software (GL Rules ND). Then the comparison of failure behaviours of stiffened panels and hard corners are presented. Where failure modes 3 are likely to occur first follows the failure mode 4 and the last one is the failure mode 1. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ultimate%20strength%20assessment" title="ultimate strength assessment">ultimate strength assessment</a>, <a href="https://publications.waset.org/abstracts/search?q=BKI%20rules" title=" BKI rules"> BKI rules</a>, <a href="https://publications.waset.org/abstracts/search?q=incremental" title=" incremental"> incremental</a>, <a href="https://publications.waset.org/abstracts/search?q=plate-stiffener%20combination%20and%20hard%20corner" title=" plate-stiffener combination and hard corner"> plate-stiffener combination and hard corner</a>, <a href="https://publications.waset.org/abstracts/search?q=commercial%20software" title=" commercial software"> commercial software</a> </p> <a href="https://publications.waset.org/abstracts/47666/simplified-ultimate-strength-assessment-of-ship-structures-based-on-biro-klasifikasi-indonesia-rules-for-hull" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47666.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">7486</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">7485</span> Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Isa%20Raquel%20Alves%20Soeiro">Isa Raquel Alves Soeiro</a>, <a href="https://publications.waset.org/abstracts/search?q=Cristina%20Isabel%20Branco%20de%20S%C3%A1"> Cristina Isabel Branco de Sá</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=compliance%20costs" title="compliance costs">compliance costs</a>, <a href="https://publications.waset.org/abstracts/search?q=SAF-T%20accounting" title=" SAF-T accounting"> SAF-T accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=SME" title=" SME"> SME</a>, <a href="https://publications.waset.org/abstracts/search?q=Portugal" title=" Portugal"> Portugal</a> </p> <a href="https://publications.waset.org/abstracts/159278/determinants-of-standard-audit-file-for-tax-purposes-accounting-legal-obligation-compliance-costs-empirical-study-for-portuguese-smes-of-leiria-district" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159278.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">78</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">7484</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">7483</span> The Impact of the Application of Blockchain Technology in Accounting and Auditing</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yusuf%20Adebayo%20Oduwole">Yusuf Adebayo Oduwole</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=blockchain" title="blockchain">blockchain</a>, <a href="https://publications.waset.org/abstracts/search?q=crypto%20assets" title=" crypto assets"> crypto assets</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=regulation%20%26%20smart%20contracts" title=" regulation & smart contracts"> regulation & smart contracts</a> </p> <a href="https://publications.waset.org/abstracts/189178/the-impact-of-the-application-of-blockchain-technology-in-accounting-and-auditing" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/189178.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">27</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">7482</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">7481</span> Effect of Human Resources Accounting on Financial Performance of Banks in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Oti%20Ibiam">Oti Ibiam</a>, <a href="https://publications.waset.org/abstracts/search?q=Alexanda%20O.%20Kalu"> Alexanda O. Kalu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capitalization" title="capitalization">capitalization</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20resources%20cost" title=" human resources cost"> human resources cost</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20before%20tax" title=" profit before tax"> profit before tax</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20worth" title=" net worth"> net worth</a> </p> <a href="https://publications.waset.org/abstracts/96923/effect-of-human-resources-accounting-on-financial-performance-of-banks-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/96923.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">7480</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">7479</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> <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=commercial%20accounting%20software&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=commercial%20accounting%20software&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=commercial%20accounting%20software&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=commercial%20accounting%20software&page=5">5</a></li> <li class="page-item"><a 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