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accounting issues</title> <meta name="description" content="Search results for: contemporary accounting issues"> <meta name="keywords" content="contemporary accounting issues"> <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="contemporary accounting issues"> <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> 6872</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: contemporary accounting issues</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6872</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">6871</span> The Effect of Accounting Quality on Contribution-In-Kind Valuation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Catherine%20Heyjung%20Sonu">Catherine Heyjung Sonu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the effect of accounting quality on the process in which stock price is determined by focusing on contribution-in-kind valuations using Korean setting. In Korea, a number of chaebol firms have transformed into holding company system starting in 2003. With an attempt to gain as much voting right, management sold shares of subsidiaries to purchase shares of the holding company. In so doing, management of these firms received share issues for the contribution in kind that has been made to obtain additional shares of the holding company. The price of these share issues against contribution in kind is allowed to be discounted up to 30%. Using this interesting setting in Korea, this paper examines whether accounting quality affects the extent of the discount applied to the share issues. If the accounting quality of the firm for which the management is receiving share issues is poor, the extent of discount is likely to be high. The extent of discount is likely lower for firms with superior accounting quality. Using 24 cases, we find that, on average, the extent of discount is larger for share issues in which the accounting quality, proxied by the absolute value of discretionary accruals, is poor. This paper provides insight by examining the effect of accounting quality on the stock market. It sheds light on the intersection between finance and accounting research and should be of interest to researchers and practitioners. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Accounting%20quality" title="Accounting quality">Accounting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=Contribution-in-kind" title=" Contribution-in-kind"> Contribution-in-kind</a>, <a href="https://publications.waset.org/abstracts/search?q=discount" title=" discount"> discount</a>, <a href="https://publications.waset.org/abstracts/search?q=holding%20company" title=" holding company"> holding company</a> </p> <a href="https://publications.waset.org/abstracts/87381/the-effect-of-accounting-quality-on-contribution-in-kind-valuation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87381.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">200</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">6870</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">6869</span> Contemporary Issues in Teacher Education in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Salisu%20Abdu%20Bagga">Salisu Abdu Bagga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper attempts to discuss contemporary issues in teacher education and address challenges therein within the context of the Nigeria society. Teacher education is an educational programme aimed at producing the right crop of people (teachers) who will teach at various levels of schooling i.e. primary, secondary and tertiary. The programme targets to inculcate desirable knowledge, skills, attitudes, values and competencies in teachers with the prime motive of keeping them fully abreast with contemporary challenges such as overcrowded classrooms, inadequate instructional materials, ineffective teaching methodology in the teaching industry in Nigeria. Nigeria needs competent, skilful, knowledgeable and innovative classroom teachers for better teaching and learning. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=teacher%20education" title="teacher education">teacher education</a>, <a href="https://publications.waset.org/abstracts/search?q=contemporary%20issues" title=" contemporary issues"> contemporary issues</a>, <a href="https://publications.waset.org/abstracts/search?q=competencies" title=" competencies"> competencies</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20education" title=" higher education"> higher education</a> </p> <a href="https://publications.waset.org/abstracts/22949/contemporary-issues-in-teacher-education-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22949.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">465</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">6868</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">6867</span> Introducing the Accounting Reform of Public Finance in the Czech Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Otrusinova">M. Otrusinova</a>, <a href="https://publications.waset.org/abstracts/search?q=E.%20Pastuszkova"> E. Pastuszkova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The article is addressing the currently ongoing reform processes of transforming the public finance accounting based on cash flow principle to accrual principle. The presented analysis concerns the issues associated with the introduction of the state accounting from the perspective of municipal employees in compiling the opinions of financial experts in conditions of the Czech Republic. The aim of this paper is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of selected entities, especially municipalities and municipality-funded institutions. The output of the paper consists of comparing the application of the accrual principle in the financial reporting of municipalities in the Czech Republic and Slovakia. In conclusion and based on the survey, respondents from Slovak municipalities that have already adopted the accrual accounting principle show better opinion than Czech municipalities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accrual%20principle" title="accrual principle">accrual principle</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20reform" title=" accounting reform"> accounting reform</a>, <a href="https://publications.waset.org/abstracts/search?q=Czech%20Republic" title=" Czech Republic"> Czech Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=municipalities" title=" municipalities"> municipalities</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20finance" title=" public finance "> public finance </a> </p> <a href="https://publications.waset.org/abstracts/18314/introducing-the-accounting-reform-of-public-finance-in-the-czech-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18314.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">262</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6866</span> Projection of Health Issues in Contemporary Indian Cinema: A Study on Selected Bollywood Movies </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sananda%20Mukherjee">Sananda Mukherjee</a>, <a href="https://publications.waset.org/abstracts/search?q=Nandini%20Lakshmikantha"> Nandini Lakshmikantha</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Films are considered as the most influential form of mass media. To attract audience films are made on various themes and issues which are assumed to have an impact on the behavioural pattern of the society. Among the various issues that have been bothering Indian society, health is primary. Thus it is important and interesting to study how health is being projected in Bollywood which is largely considered by the world as Indian cinema. This study tries to focus its attention on some select popular movies made in the recent decade and will try to analyse its content and significance of the same with the contemporary Indian society. It is evident that some of the movies made projecting health issues have earned good box office revenues, but have they been successful in making the public understand the significance of health issues they have been trying to project, is an interesting area to understand. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=box%20office" title="box office">box office</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20issues" title=" health issues"> health issues</a>, <a href="https://publications.waset.org/abstracts/search?q=Indian%20cinema" title=" Indian cinema"> Indian cinema</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20awareness" title=" social awareness "> social awareness </a> </p> <a href="https://publications.waset.org/abstracts/85748/projection-of-health-issues-in-contemporary-indian-cinema-a-study-on-selected-bollywood-movies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85748.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">216</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">6865</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">6864</span> Accountability Issues in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Victoria%20Adikpe">Victoria Adikpe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ills of the Nigerian public sector have been identified at various fora to include lack of financial accountability and poor reporting of government performance. With the enthronement of democracy, citizens’ expectations from the government are drifting from the mere provision of public services to efficiency and accountability. One of the major challenges to achieving accountability in Nigeria is the capability of the cash basis of accounting to meet the reporting requirements of policies and programmes of the government. This paper discussed the growing trend in the debate about the adoption of private sector financial management processes in the public sector as part of the public sector reform programmes. The paper does not claim the ultimate superiority of accrual over cash accounting but shows how it will help to further strengthen the quality of government accounting and reporting. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cash%20accounting" title="cash accounting">cash accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accrual%20accounting" title=" accrual accounting"> accrual accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting" title=" reporting"> reporting</a> </p> <a href="https://publications.waset.org/abstracts/33585/accountability-issues-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33585.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">345</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">6863</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">6862</span> Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Karen%20Odendaal">Karen Odendaal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field. <p class="card-text"><strong>Keywords:</strong> <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=conceptual%20teaching" title=" conceptual teaching"> conceptual teaching</a>, <a href="https://publications.waset.org/abstracts/search?q=constructivism" title=" constructivism"> constructivism</a>, <a href="https://publications.waset.org/abstracts/search?q=framework-based" title=" framework-based"> framework-based</a>, <a href="https://publications.waset.org/abstracts/search?q=problem-solving" title=" problem-solving"> problem-solving</a> </p> <a href="https://publications.waset.org/abstracts/81391/students-ability-to-solve-complex-accounting-problems-using-a-framework-based-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81391.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">233</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">6861</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">6860</span> A Review of Psychiatric Practices in Issues of Anomalous Experiences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prosper%20Kudzanai%20Mushauri">Prosper Kudzanai Mushauri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In issues of anomalous experiences commonly referred to as madness or mental illness, attempts have been made to deal with it so that people manage to live their lives in a more functional way. It is in this stance that psychiatry has sort of portraying itself as seeking to ameliorate perturbations which individuals live with via nosological systems and use of medicine to anomalous experiences. It is from this hegemony that has led to the untold harm which people living with madness have endured from antique to contemporary life. The paper reflects via a literature review on the history of psychiatry and argues that it is akin to contemporary psychiatry to be involved in iatrogenic acts. As antique psychiatry meddled with gory issues of inhumanity, deceit and mass murders which some of those the contemporary psychiatry has not weaned itself from such diabolical acts. The objective of the paper is to suggest to psychiatry that it has not comported to the mores of psychological ethics. In doing this, the paper hopes that psychiatry will reflect and reform its curricular and praxis so that it comports to ethical standards in psychological science in ameliorating anomalous experiences. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=nosology" title="nosology">nosology</a>, <a href="https://publications.waset.org/abstracts/search?q=psychiatry" title=" psychiatry"> psychiatry</a>, <a href="https://publications.waset.org/abstracts/search?q=madness" title=" madness"> madness</a>, <a href="https://publications.waset.org/abstracts/search?q=diagnosis" title=" diagnosis"> diagnosis</a>, <a href="https://publications.waset.org/abstracts/search?q=eugenics" title=" eugenics"> eugenics</a> </p> <a href="https://publications.waset.org/abstracts/107317/a-review-of-psychiatric-practices-in-issues-of-anomalous-experiences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/107317.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">161</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">6859</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">6858</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">6857</span> Iqbal's Philosophy of Action in the Light of Contemporary Philosophy of Action</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sevcan%20Ozturk">Sevcan Ozturk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this paper is to analyze the twentieth-century Muslim philosopher Muhammad Iqbal’s philosophy of action in the light of the main issues of contemporary philosophy of action. Iqbal is one of the most celebrated and eminent figures of modern Islamic thought. However, a review of the works on Iqbal shows that most of the central concepts of his philosophy have not received enough attention. His notion of ‘action’ in its philosophical context is one of these concepts. One of the main characteristics of Iqbal’s approach is that he develops his discussion around the main themes of contemporary philosophy of action, which includes ontological and conceptual questions regarding the nature of human actions. He also discusses that action is the only way to develop human personality, and that the human being can only achieve immortality promised by Islam through his actions. Therefore, while presenting an approach that can be read in the light of contemporary philosophy of action, which has become one of the significant parts of modern philosophical discussions in the west particularly since the nineteenth century, he, at the same time, develops his own philosophy of action in the light of Islamic resources. Consequently, these two main characteristics of his discussion of the notion of action make his philosophy of action an important contribution to contemporary philosophy of action, a field that ignores the discussions of Muslim philosophers on action. Therefore, this paper aims at highlighting Iqbal’s contribution to the modern debate of action by analysing Iqbal’s notion of action in the light of the contemporary issues of philosophy of action. This will, first of all, include an examination of contemporary action theory. Although the main discussions of contemporary philosophy of action will provide the methodology of this study, the main paradigms of Iqbal’s approach to the notion of action will also be considered during the examination of the discussions of philosophy of action. Then, Iqbal’s own philosophy of action will be established in the light of the contemporary philosophy of action. It is hoped that this paper will cultivate a dialogue between Iqbal scholars and those working in the field of philosophy of action, and that it will be a contribution to the fields of Iqbal studies, philosophy of action, and intercultural philosophy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=action" title="action">action</a>, <a href="https://publications.waset.org/abstracts/search?q=development%20of%20personality" title=" development of personality"> development of personality</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Iqbal" title=" Muhammad Iqbal"> Muhammad Iqbal</a>, <a href="https://publications.waset.org/abstracts/search?q=philosophy%20of%20action" title=" philosophy of action"> philosophy of action</a> </p> <a href="https://publications.waset.org/abstracts/64781/iqbals-philosophy-of-action-in-the-light-of-contemporary-philosophy-of-action" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64781.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">371</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">6856</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">6855</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">6854</span> Green Accounting and Firm Performance: A Bibliometric Literature Review</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Francesca%20di%20Donato">Francesca di Donato</a>, <a href="https://publications.waset.org/abstracts/search?q=Sara%20Trucco"> Sara Trucco</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bibliometric%20literature%20review" title="bibliometric literature review">bibliometric literature review</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20accounting" title=" green accounting"> green accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=literature%20review" title=" literature review"> literature review</a> </p> <a href="https://publications.waset.org/abstracts/170326/green-accounting-and-firm-performance-a-bibliometric-literature-review" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170326.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">69</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">6853</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">6852</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">6851</span> Qualitative Case Study Research in Accounting: Challenges and Prospects the Libyan Case Study</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> </p> <p class="card-text"><strong>Abstract:</strong></p> Much of the literature on research design has focussed on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges and prospects have been embedded in Western/Euro-centric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area. <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=challenges" title=" challenges"> challenges</a>, <a href="https://publications.waset.org/abstracts/search?q=prospects" title=" prospects"> prospects</a>, <a href="https://publications.waset.org/abstracts/search?q=developing%20countries" title=" developing countries"> developing countries</a>, <a href="https://publications.waset.org/abstracts/search?q=Libya" title=" Libya"> Libya</a>, <a href="https://publications.waset.org/abstracts/search?q=qualitative%20case%20study" title=" qualitative case study"> qualitative case study</a> </p> <a href="https://publications.waset.org/abstracts/30136/qualitative-case-study-research-in-accounting-challenges-and-prospects-the-libyan-case-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30136.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">308</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">6850</span> Tectonics Theory and an Example of Its Application in Sustainable Contemporary Architecture</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mafalda%20Fabiene%20Ferreira%20Pantoja">Mafalda Fabiene Ferreira Pantoja</a>, <a href="https://publications.waset.org/abstracts/search?q=Luciana%20Lins%20Do%20Amaral%20Sobreira"> Luciana Lins Do Amaral Sobreira</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The present work seeks to exemplify the precepts of the sustainable tectonics, through a built work. This is the architectural group ‘Chácara dos Professores’ in Brasília, Federal District, Brazil. Such an architectural ensemble allows elucidating vernacular constructive techniques that can still be used in contemporary times, on the way to more sustainable constructions. It seeks to show the principles of sustainable tectonics as a design tool, seeking an architecture that can give answers to contemporary issues and that concern caring for the planet. Firstly, a brief investigation will be made about sustainable tectonics, its application in architecture, and later, to correlate such precepts as a tool for reflections and sustainable projects in the contemporary world. For this, will be exemplified, by means of a visit in loco, the construction methods used in the ‘Chácara dos Professores’ project and its results in the constructed work. The goal is to draw a theoretical reflection on the precepts of tectonics, and to show if such precepts are able to enhance contemporary architecture and help it move towards sustainability, seeking projects increasingly consistent with the reality of today. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=contemporary%20architecture" title="contemporary architecture">contemporary architecture</a>, <a href="https://publications.waset.org/abstracts/search?q=constructive%20techniques" title=" constructive techniques"> constructive techniques</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=tectonics" title=" tectonics"> tectonics</a> </p> <a href="https://publications.waset.org/abstracts/71698/tectonics-theory-and-an-example-of-its-application-in-sustainable-contemporary-architecture" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/71698.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">249</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">6849</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">6848</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">6847</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">6846</span> Co-Creating Value between Public Financial Management Institutions: An Integrated Approach towards Financial Sustainability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pascal%20Horni">Pascal Horni</a>, <a href="https://publications.waset.org/abstracts/search?q=Sandro%20Fuchs"> Sandro Fuchs</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy. <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=fiscal%20rules" title=" fiscal rules"> fiscal rules</a>, <a href="https://publications.waset.org/abstracts/search?q=International%20Public%20Sector%20Accounting%20Standards%20%28IPSAS%29" title=" International Public Sector Accounting Standards (IPSAS)"> International Public Sector Accounting Standards (IPSAS)</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20financial%20management" title=" public financial management "> public financial management </a> </p> <a href="https://publications.waset.org/abstracts/83770/co-creating-value-between-public-financial-management-institutions-an-integrated-approach-towards-financial-sustainability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/83770.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">6845</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">6844</span> The Successful Implementation of Management Accounting Innovations (MAIs) within Jordanian Industrial Sector Using Cross-Case Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mahmoud%20Nassar">Mahmoud Nassar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=industrial%20sector" title="industrial sector">industrial sector</a>, <a href="https://publications.waset.org/abstracts/search?q=innovations" title=" innovations"> innovations</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a>, <a href="https://publications.waset.org/abstracts/search?q=management%20accounting" title=" management accounting"> management accounting</a> </p> <a href="https://publications.waset.org/abstracts/23304/the-successful-implementation-of-management-accounting-innovations-mais-within-jordanian-industrial-sector-using-cross-case-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23304.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">370</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">6843</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" 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