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information systems</title> <meta name="description" content="Search results for: accounting information systems"> <meta name="keywords" content="accounting information systems"> <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="accounting information systems"> <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> 18765</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: accounting information systems</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">18765</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">245</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">18764</span> A Forward-Looking View of the Intellectual Capital Accounting Information System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rbiha%20Salsabil%20Ketitni">Rbiha Salsabil Ketitni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency. <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=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20accounting" title=" intellectual capital accounting"> intellectual capital accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20system" title=" information system"> information system</a> </p> <a href="https://publications.waset.org/abstracts/150266/a-forward-looking-view-of-the-intellectual-capital-accounting-information-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150266.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">84</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">18763</span> The Adoption of Process Management for Accounting Information Systems 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 Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title="information quality">information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality%20dimensions" title=" information quality dimensions"> information quality dimensions</a>, <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=accounting%20information%20system%20adoption" title=" accounting information system adoption"> accounting information system adoption</a> </p> <a href="https://publications.waset.org/abstracts/22718/the-adoption-of-process-management-for-accounting-information-systems-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22718.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">467</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">18762</span> A Framework for Information Quality in Accounting Information Systems Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wongsim%20Manirath">Wongsim Manirath </a> </p> <p class="card-text"><strong>Abstract:</strong></p> In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20quality" title="data quality">data quality</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title=" information quality"> information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system" title=" accounting information system"> accounting information system</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20management" title=" information management"> information management</a> </p> <a href="https://publications.waset.org/abstracts/11332/a-framework-for-information-quality-in-accounting-information-systems-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11332.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">468</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">18761</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">18760</span> Price Setting and the Role of Accounting Information</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chris%20Durden">Chris Durden</a>, <a href="https://publications.waset.org/abstracts/search?q=Peter%20Lane"> Peter Lane</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Cost accounting information potentially plays an important role in price setting. According to prior research fixed and variable cost information often is a key influence on pricing decisions. The literature highlights the benefits of applying systematic costing systems for enhanced price setting processes. This paper explores how costing systems are used for pricing decisions in the tourism and hospitality industry relative to other sources of price setting information. Pricing based on full cost information was found to have relatively greater importance and short-term survival and customer oriented objectives were found to be the more important pricing objectives. This paper contributes to the literature by providing a recent analysis of accounting’s role in price setting within the tourism and hospitality industry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cost%20accounting%20systems" title="cost accounting systems">cost accounting systems</a>, <a href="https://publications.waset.org/abstracts/search?q=pricing%20decisions" title=" pricing decisions"> pricing decisions</a>, <a href="https://publications.waset.org/abstracts/search?q=cost-plus%20pricing" title=" cost-plus pricing"> cost-plus pricing</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20pricing" title=" market pricing"> market pricing</a>, <a href="https://publications.waset.org/abstracts/search?q=tourism%20industry" title=" tourism industry"> tourism industry</a> </p> <a href="https://publications.waset.org/abstracts/31372/price-setting-and-the-role-of-accounting-information" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31372.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">387</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">18759</span> Effect of Political and Social Context in Libya on Accounting Information System to Meet Development Needs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bubaker%20F.%20Shareia">Bubaker F. Shareia</a>, <a href="https://publications.waset.org/abstracts/search?q=Almuetaz%20R.%20Boubakr"> Almuetaz R. Boubakr</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya. <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=economic%20development" title=" economic development"> economic development</a>, <a href="https://publications.waset.org/abstracts/search?q=globalisation%20theory" title=" globalisation theory"> globalisation theory</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20system" title=" information system"> information system</a> </p> <a href="https://publications.waset.org/abstracts/71921/effect-of-political-and-social-context-in-libya-on-accounting-information-system-to-meet-development-needs" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/71921.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">272</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">18758</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">18757</span> Value Relevance of Accounting Information: Empirical Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ying%20Guo">Ying Guo</a>, <a href="https://publications.waset.org/abstracts/search?q=Miaochan%20Li"> Miaochan Li</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20Yang"> David Yang</a>, <a href="https://publications.waset.org/abstracts/search?q=Xiao-Yan%20Li"> Xiao-Yan Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relevance of accounting information to stock prices at different periods using manufacturing companies listed in China’s Growth Enterprise Market (GEM). We find that both the average stock price at fiscal year-end and the average stock price one month after fiscal year-end are more relevant to the accounting information than the closing stock price four months after fiscal year-end. This implies that Chinese stock markets react before the public disclosure of accounting information, which may be due to information leak before official announcements. Our findings confirm that accounting information is relevant to stock prices for Chinese listed manufacturing companies, which is a critical question to answer for investors who have interest in Chinese companies. <p class="card-text"><strong>Keywords:</strong> <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=response%20time" title=" response time"> response time</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20price" title=" stock price"> stock price</a> </p> <a href="https://publications.waset.org/abstracts/165552/value-relevance-of-accounting-information-empirical-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/165552.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">18756</span> Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shibly%20Abdullah">Shibly Abdullah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting. <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=conventional%20accounting" title=" conventional accounting"> conventional accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20reporting" title=" corporate reporting"> corporate reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20accounting" title=" Islamic accounting"> Islamic accounting</a> </p> <a href="https://publications.waset.org/abstracts/82916/conventional-and-islamic-perspective-in-accounting-potential-for-alternative-reporting-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82916.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">282</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">18755</span> Compliance and Assessment Process of Information Technology 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=Kocakaya%20Eda">Kocakaya Eda</a>, <a href="https://publications.waset.org/abstracts/search?q=Argun%20Do%C4%9Fan"> Argun Doğan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyzed the present state of information technology in the field of accounting by bibliometric analysis of scientific studies on the impact on the transformation of e-billing and tax managementin Turkey. With comparative bibliometric analysis, the innovation and positive effects of the process that changed with e-transformation in the field of accounting with e-transformation in businesses and the information technologies used in accounting and tax management were analyzed comparatively. By evaluating the data obtained as a result of these analyzes, suggestions on the use of information technologies in accounting and tax management and the positive and negative effects of e-transformation on the analyzed activities of the enterprises were emphasized. With the e-transformation, which will be realized with the most efficient use of information technologies in Turkey. The synergy and efficiency of IT technology developments in avcoounting and finance should be revealed in the light of scientific data, from the smallest business to the largest economic enterprises. <p class="card-text"><strong>Keywords:</strong> <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=E-invoice" title=" E-invoice"> E-invoice</a>, <a href="https://publications.waset.org/abstracts/search?q=E-Tax%20management" title=" E-Tax management"> E-Tax management</a>, <a href="https://publications.waset.org/abstracts/search?q=E-transformation" title=" E-transformation"> E-transformation</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20programs" title=" accounting programs"> accounting programs</a> </p> <a href="https://publications.waset.org/abstracts/150966/compliance-and-assessment-process-of-information-technology-in-accounting-in-turkey" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150966.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">119</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">18754</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">18753</span> Effects of Financial and Non-Financial Accounting Information Reports on Corporate Credibility and Image of the Listed-Firms in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Anocha%20Rojanapanich">Anocha Rojanapanich</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20credibility" title="corporate credibility">corporate credibility</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20and%20non-financial%20reports" title=" financial and non-financial reports"> financial and non-financial reports</a>, <a href="https://publications.waset.org/abstracts/search?q=firms%20performance" title=" firms performance"> firms performance</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20image" title=" corporate image"> corporate image</a> </p> <a href="https://publications.waset.org/abstracts/39965/effects-of-financial-and-non-financial-accounting-information-reports-on-corporate-credibility-and-image-of-the-listed-firms-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39965.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">297</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">18752</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">18751</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">18750</span> The Investigation of Relationship between Accounting Information and the Value of Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Golamhassan%20Ghahramani%20Aghdam">Golamhassan Ghahramani Aghdam</a>, <a href="https://publications.waset.org/abstracts/search?q=Pedram%20Bavili%20Tabrizi"> Pedram Bavili Tabrizi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this research is to investigate the relationship between accounting information and the value of the companies accepted in Tehran Exchange Market. The dependent variable in this research is the value of a company that is measured by price coefficients, and the independent variables are balance sheet information, profit and loss information, cash flow state information, and profit quality characteristics. The profit quality characteristic index is to be related and to be on-time. This research is an application research, and the research population includes all companies that are active in Tehran exchange market. The number of 194 companies was selected by the systematic method as the statistics sample in the period of 2018-2019. The multi-variable linear regression model was used for the hypotheses test. The results show that there is no relationship between accounting information and companies’ value (stock value) that can be due to the lack of efficiency of the investment market and the inability to use the accounting information by investment market activists. <p class="card-text"><strong>Keywords:</strong> <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=company%20value" title=" company value"> company value</a>, <a href="https://publications.waset.org/abstracts/search?q=profit%20quality%20characteristics" title=" profit quality characteristics"> profit quality characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=price%20coefficient" title=" price coefficient"> price coefficient</a> </p> <a href="https://publications.waset.org/abstracts/150033/the-investigation-of-relationship-between-accounting-information-and-the-value-of-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150033.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">139</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">18749</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">18748</span> Determinants of Successful Accounting Information System Outsourcing for the Egyptian Small and Medium Enterprises: An Empirical Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maram%20Elkady">Maram Elkady</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: The purpose behind this study is to determine the impact of some factors on achieving successful accounting information systems (AIS) outsourcing in Egypt, taking into account two factors: the selection of an effective accounting service provider and the quality relationships between the client firm and the accounting service provider. The researcher measured outsourcing success through the perceived benefits, including (strategic, technological, and economic benefits). Design/Methodology/Approach: A survey was carried out by means of questionnaires answered by 152 small and medium Egyptian firms outsourcing their accounting activities. The researcher targeted the personnel in the client firms who were in direct contact with the accounting outsourcer. The hypotheses were tested through multiple regression analysis using SPSS 24 and AMOS 22. Findings: Building a quality relationship with the provider is found to have more impact than the effective selection of the AIS provider on the success of the AIS outsourcing process. Originality/Value: The researcher found that some proxies of each success determinant can be more influential than others based on type of benefits perceived from AIS outsourcing (strategic, technological, and economic). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system" title="accounting information system">accounting information system</a>, <a href="https://publications.waset.org/abstracts/search?q=AIS" title=" AIS"> AIS</a>, <a href="https://publications.waset.org/abstracts/search?q=outsourcing" title=" outsourcing"> outsourcing</a>, <a href="https://publications.waset.org/abstracts/search?q=successful%20outsourcing" title=" successful outsourcing"> successful outsourcing</a>, <a href="https://publications.waset.org/abstracts/search?q=AIS%20service%20provider%20selection" title=" AIS service provider selection"> AIS service provider selection</a>, <a href="https://publications.waset.org/abstracts/search?q=relationship%20with%20the%20accounting%20service%20provider" title=" relationship with the accounting service provider"> relationship with the accounting service provider</a> </p> <a href="https://publications.waset.org/abstracts/124281/determinants-of-successful-accounting-information-system-outsourcing-for-the-egyptian-small-and-medium-enterprises-an-empirical-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/124281.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">159</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">18747</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">18746</span> Effects of Financial and Non-Financial Reports On - Firms Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vithaya%20Intaraphimol">Vithaya Intaraphimol</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is chosen for analyzing the data. The empirical results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. Whereas, market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20credibility" title="corporate credibility">corporate credibility</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20and%20non-financial%20reports" title=" financial and non-financial reports"> financial and non-financial reports</a>, <a href="https://publications.waset.org/abstracts/search?q=firms%20performance" title=" firms performance"> firms performance</a>, <a href="https://publications.waset.org/abstracts/search?q=economics" title=" economics "> economics </a> </p> <a href="https://publications.waset.org/abstracts/17827/effects-of-financial-and-non-financial-reports-on-firms-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/17827.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">457</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">18745</span> Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mojtaba%20Rezaei">Mojtaba Rezaei</a>, <a href="https://publications.waset.org/abstracts/search?q=Elham%20Heydari"> Elham Heydari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks. <p class="card-text"><strong>Keywords:</strong> <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=market%20risk" title=" market risk"> market risk</a>, <a href="https://publications.waset.org/abstracts/search?q=systematic%20risk" title=" systematic risk"> systematic risk</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20return" title=" stock return"> stock return</a>, <a href="https://publications.waset.org/abstracts/search?q=efficient%20market%20hypothesis" title=" efficient market hypothesis"> efficient market hypothesis</a>, <a href="https://publications.waset.org/abstracts/search?q=EMH" title=" EMH"> EMH</a>, <a href="https://publications.waset.org/abstracts/search?q=Tehran%20stock%20exchange" title=" Tehran stock exchange"> Tehran stock exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=TSE" title=" TSE"> TSE</a> </p> <a href="https://publications.waset.org/abstracts/118623/exploring-the-effect-of-accounting-information-on-systematic-risk-an-empirical-evidence-of-tehran-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/118623.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">133</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">18744</span> Methodological Aspect of Emergy Accounting in Co-Production Branching Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Keshab%20Shrestha">Keshab Shrestha</a>, <a href="https://publications.waset.org/abstracts/search?q=Hung-Suck%20Park"> Hung-Suck Park</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Emergy accounting of the systems networks is guided by a definite rule called ‘emergy algebra’. The systems networks consist of two types of branching. These are the co-product branching and split branching. The emergy accounting procedure for both the branching types is different. According to the emergy algebra, each branch in the co-product branching has different transformity values whereas the split branching has the same transformity value. After the transformity value of each branch is determined, the emergy is calculated by multiplying this with the energy. The aim of this research is to solve the problems in determining the transformity values in the co-product branching through the introduction of a new methodology, the modified physical quantity method. Initially, the existing methodologies for emergy accounting in the co-product branching is discussed and later, the modified physical quantity method is introduced with a case study of the Eucalyptus pulp production. The existing emergy accounting methodologies in the co-product branching has wrong interpretations with incorrect emergy calculations. The modified physical quantity method solves those problems of emergy accounting in the co-product branching systems. The transformity value calculated for each branch is different and also applicable in the emergy calculations. The methodology also strictly follows the emergy algebra rules. This new modified physical quantity methodology is a valid approach in emergy accounting particularly in the multi-production systems networks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=co-product%20branching" title="co-product branching">co-product branching</a>, <a href="https://publications.waset.org/abstracts/search?q=emergy%20accounting" title=" emergy accounting"> emergy accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=emergy%20algebra" title=" emergy algebra"> emergy algebra</a>, <a href="https://publications.waset.org/abstracts/search?q=modified%20physical%20quantity%20method" title=" modified physical quantity method"> modified physical quantity method</a>, <a href="https://publications.waset.org/abstracts/search?q=transformity%20value" title=" transformity value"> transformity value</a> </p> <a href="https://publications.waset.org/abstracts/64029/methodological-aspect-of-emergy-accounting-in-co-production-branching-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64029.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">292</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">18743</span> Reasons behind Accounting Information Tools Adopted by Portuguese Third Sector Organizations: Institutional Theory versus Rational Choice Theory</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eurico%20Lima%20Basto">Eurico Lima Basto</a>, <a href="https://publications.waset.org/abstracts/search?q=Of%C3%A9lia%20Pinto"> Ofélia Pinto</a>, <a href="https://publications.waset.org/abstracts/search?q=Anabela%20Silva"> Anabela Silva</a>, <a href="https://publications.waset.org/abstracts/search?q=Am%C3%A9lia%20Ferreira-Da-Silva"> Amélia Ferreira-Da-Silva</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose if this study is two-fold: on the one hand, to identify the accounting information systems implemented in third sector organizations, as well as its components, its tools and the decisions and control purposes they serve; on the other hand, and by confronting these two theories - institutional theory versus rational choice – we intent to go further by understanding the reasons behind the adoption of the aforementioned tools. Data has been collected from third sector organizations operating in Portugal. Our sample includes all juridical types of organizations such as foundations, cooperative, associations or private institutions of social solidarity. The questionnaire contained sixteen close-ended questions and four open-questions. Results confirm the theoretical perspective of institutionalism. Most third sector organizations operating in Portugal implemented only traditional accounting tools like standard accounting statements, cost accounting, budgeting. Moreover, there is clear evidence that the decisions about the implementation of these tools were coercive oriented. With this study it is intended to contribute to a better understanding of the context of third sector organizations in Portugal, in particular the role that accounting plays in this sector, with a special focus on management accounting tools, and the factors that influence their use and the degree of their usefulness in the process of decision making. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=third%20sector" title="third sector">third sector</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20tools" title=" accounting tools"> accounting tools</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20theory" title=" institutional theory"> institutional theory</a>, <a href="https://publications.waset.org/abstracts/search?q=Portugal" title=" Portugal"> Portugal</a>, <a href="https://publications.waset.org/abstracts/search?q=descriptive%20research" title=" descriptive research"> descriptive research</a> </p> <a href="https://publications.waset.org/abstracts/47198/reasons-behind-accounting-information-tools-adopted-by-portuguese-third-sector-organizations-institutional-theory-versus-rational-choice-theory" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47198.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">307</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">18742</span> Managing the Transition from Voluntary to Mandatory Climate Reporting: The Role of Carbon Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Qingliang%20Tang">Qingliang Tang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The transition from voluntary to mandatory carbon reporting (also refers to climate reporting) poses serious challenges for accounting professionals aiming to support firms in achieving net-zero goals. The accounting literature addresses the topics that are currently bewildering accounting academics and professional accountants on how to make accounting as a useful tool for the management to achieve a carbon neutral business model. This paper explores the evolving role of carbon accounting within corporate financial reporting systems, emphasizing its integration as a crucial component. Key challenges addressed include data availability, climate risk assessment, defining reporting boundaries, selecting appropriate greenhouse gas (GHG) accounting methodologies, and integrating climate-related events into traditional financial statements. A dynamic, integrated carbon accounting framework is proposed to facilitate this transformative process effectively. Furthermore, the paper identifies critical knowledge gaps and sets forth a research agenda aimed at enhancing transparency and relevance in carbon accounting and reporting systems, thereby empowering informed decision-making. The purpose of the paper is to succinctly capture the essence of carbon accounting practice in the transitional period, focusing on the challenges, proposed solutions, and future research directions in the realm of carbon accounting and mandatory climate reporting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mandatory%20carbon%20reporting" title="mandatory carbon reporting">mandatory carbon reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=carbon%20management" title=" carbon management"> carbon management</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20zero%20target" title=" net zero target"> net zero target</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=climate%20risks" title=" climate risks"> climate risks</a> </p> <a href="https://publications.waset.org/abstracts/191967/managing-the-transition-from-voluntary-to-mandatory-climate-reporting-the-role-of-carbon-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/191967.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">18</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">18741</span> Impact of Human Resources Accounting on Employees' Performance in Organization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Saremi">Hamid Saremi</a>, <a href="https://publications.waset.org/abstracts/search?q=Shida%20Hanafi"> Shida Hanafi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In an age of technology and economics, human capital has important and axial role in the organization and human resource accounting has a wide perception to key resources of organization i.e. human resources. Human resources accounting is new branch of accounting that has Short-lived and generally deals to a range of policies and measures that are related to various aspects of human resources and It gives importance to an organization's most important asset is its human resources and human resource management is the key to success in an organization and to achieve this important matter must review and evaluation of human resources data be with knowledge of accounting based on empirical studies and methods of measurement and reporting of human resources accounting information. Undoubtedly human resource management without information cannot be done and take decision and human resources accounting is practical way to inform the decision makers who are committed to harnessing human resources,, human resources accounting with applying accounting principles in the organization and is with conducting basic research on the extent of the of human resources accounting information" effect of employees' personal performance. In human resource accounting analysis and criteria and valuation of cost and manpower valuating is as the main resource in each Institute. Protection of human resources is a process that according to human resources accounting is for organization profitability. In fact, this type of accounting can be called as a major source in measurement and trends of costs and human resources valuation in each institution. What is the economic value of such assets? What is the amount of expenditures for education and training of professional individuals to value in asset account? What amount of funds spent should be considered as lost opportunity cost? In this paper, according to the literature of human resource accounting we have studied the human resources matter and its objectives and topic of the importance of human resource valuation on employee performance review and method of reporting of human resources according to different models. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20resources" title="human resources">human resources</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20resources" title=" human resources"> human resources</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20resource%20management" title=" human resource management"> human resource management</a>, <a href="https://publications.waset.org/abstracts/search?q=valuation%20and%20cost%20of%20human%20resources" title=" valuation and cost of human resources"> valuation and cost of human resources</a>, <a href="https://publications.waset.org/abstracts/search?q=employees" title=" employees"> employees</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=organization" title=" organization "> organization </a> </p> <a href="https://publications.waset.org/abstracts/25072/impact-of-human-resources-accounting-on-employees-performance-in-organization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25072.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">548</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">18740</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">18739</span> Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Laura%20Sour">Laura Sour</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20and%20auditing" title="accounting and auditing">accounting and auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=government%20policy%20and%20regulation" title=" government policy and regulation"> government policy and regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=harmonization" title=" harmonization"> harmonization</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector%20accounting%20and%20audits%20IPSAS" title=" public sector accounting and audits IPSAS"> public sector accounting and audits IPSAS</a> </p> <a href="https://publications.waset.org/abstracts/152252/harmonization-of-financial-information-systems-in-latin-america-in-light-of-international-public-sector-accounting-standards-using-the-herfindahl-hirschman-index" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/152252.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">90</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">18738</span> Jordan Water District Interactive Billing and Accounting Information System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adrian%20J.%20Forca">Adrian J. Forca</a>, <a href="https://publications.waset.org/abstracts/search?q=Simeon%20J.%20Cainday%20III"> Simeon J. Cainday III</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Jordan Water District Interactive Billing and Accounting Information Systems is designed for Jordan Water District to uplift the efficiency and effectiveness of its services to its customers. It is designed to process computations of water bills in accurate and fast way through automating the manual process and ensures that correct rates and fees are applied. In addition to billing process, a mobile app will be integrated into it to support rapid and accurate water bill generation. An interactive feature will be incorporated to support electronic billing to customers who wish to receive water bills through the use of electronic mail. The system will also improve, organize and avoid data inaccuracy in accounting processes because data will be stored in a database which is designed logically correct through normalization. Furthermore, strict programming constraints will be plunged to validate account access privilege based on job function and data being stored and retrieved to ensure data security, reliability, and accuracy. The system will be able to cater the billing and accounting services of Jordan Water District resulting in setting forth the manual process and adapt to the modern technological innovations. <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=bill" title=" bill"> bill</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20system" title=" information system"> information system</a>, <a href="https://publications.waset.org/abstracts/search?q=interactive" title=" interactive"> interactive</a> </p> <a href="https://publications.waset.org/abstracts/95441/jordan-water-district-interactive-billing-and-accounting-information-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95441.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">250</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">18737</span> Information Technology and Professional Behavior: An Empirical Examination of Auditing and Accounting Tasks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Michael%20C.%20Nwaohia">Michael C. Nwaohia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Whereas anecdotal evidence supports the notion that increase in information technology (IT) know-how may enhance output of professionals in the accounting sector, this has not been systematically explored in the Nigerian context. Against this background, this paper examines the correlation between knowledgeability of IT and level of performance at everyday auditing and accounting tasks. It utilizes primary and secondary data from selected business organizations in Lagos, Nigeria. Accounting staff were administered structured questionnaires which, amongst other things, sought to examine knowledge and exposure to information technology prior to joining the firms and current level of performance based on self-reporting and supervisor comments. In addition, exposure to on-the-job IT training and current level of performance was examined. The statistical analysis of the data was done using the SPSS package. The results strongly suggest that prior exposure to IT skills enabled accounting professionals to better flexibly fit into the dynamic environment in which contemporary business takes place. Ultimately, the paper attempts to explicate some of the implications of these findings for individuals and business firms. <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=firms" title=" firms"> firms</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title=" information technology"> information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20behavior" title=" professional behavior"> professional behavior</a> </p> <a href="https://publications.waset.org/abstracts/44170/information-technology-and-professional-behavior-an-empirical-examination-of-auditing-and-accounting-tasks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44170.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">235</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">18736</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> <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=accounting%20information%20systems&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems&page=4">4</a></li> <li class="page-item"><a class="page-link" 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