Account Of Use Research Articles

Structural Barriers to Accounting Users’ Interactions: A Critical Analysis of Earning Conferences

Emphasizing the cruciality of the communicative aspect of accounting, this research investigates the contextual setting within Kuwaiti banks’ earning conference Q&As and examines structural barriers that guide discourse but also hinder effective accounting communication. However, while prior accounting studies take the contextual structure of this discursive session for granted, this research uncovers and ultimately addresses the structural practices that hinder effective communication. The research employs a grounded theory approach and a content analysis method, via which it analyzes Kuwaiti banks’ quarterly earning conference transcripts (from 2018 to 2022) and reviews their annual reports. Four contextual barriers prevail: constraining accounting information users’ interactions by having textual enquiries in a verbal communication setting; ending the Q&As before reflecting on all accounting users’ concerns; having limited involvement from CEOs; and disregarding some language barriers. This research culminates in detailed recommendations for policy makers to enhance accounting communication.

The Commitment and Recommendation Behavior of Cloud Accounting Users in the Emerging Market: the Case of Vietnam

The Commitment and Recommendation Behavior of Cloud Accounting Users in the Emerging Market: the Case of Vietnam

Information Support of Accounting and Reporting in Cost Calculating of Boiler-Building Production

Introduction. The improvement of calculation systems is historically justified by the development of the management system and the increase in the number of users of accounting and reporting data and their requests, which has a significant impact on the information support of the production process in various spheres of economic activity. Every commercial organization is faced with the question of the rationality of the calculation system used and the degree of its compliance with market realities affected by uncertainty and risk conditions. The application of traditional approaches to calculating the cost of products, works, services becomes insufficient to maintain a stable level of competitiveness. In this context, the development of information support for calculation systems aimed not only at calculating the cost, but also at managing costs throughout the entire production cycle is an urgent and practically significant research topic. Purpose. Development of an approach to disclosure of information on calculating the cost of boiler-building production in accounting and reporting. Methods. To achieve the purpose of the study, general scientific methods were used: modeling – in determining the target values of the cost of production, specification – in calculating the cost of various types of outdoor heating boilers, analysis – in identifying the effect of the use of calculation systems, comparison – in comparing traditional and innovative methods of calculating the cost. Results. A comparative characteristic of the traditional methods of cost accounting and cost calculation for Russian practice with foreign ones is carried out to determine the possibilities and limitations of their application, as well as the need for the development of accounting and reporting tools. The calculation of the cost based on the materials of actually operating organizations of the boiler-building sphere is carried out, an algorithm for determining the target cost and profit rate of the products is proposed. Recommendations on improving the information support of accounting and reporting have been compiled. Conclusion. The obtained results confirmed the expediency of applying innovative approaches to calculating the cost of production of boiler-building organizations, including setting the target cost and its reflection in accounting and reporting.

Detection and Prevention of Insecure Direct Object References (IDOR) in Website-Based Applications

IDOR (Insecure Direct Object References) is a security vulnerability that occurs when a web application does not validate or authorize access to direct objects, such as data or resources, in an adequate manner. In the context of web application security, objects can be files, database records, or other resources identified by a parameter or direct reference. The IDOR technique allows an attacker to manipulate parameters passed to a web application to gain unauthorized access to objects he or she should not have access to. By exploiting this vulnerability, attackers can access, modify, or delete data that should only be accessible to authorized users. One of the dangers in accessing data on websites, data retrieval techniques from object IDs are often vulnerable to Insecure Direct Object References (IDOR) attacks. Therefore, the data retrieval technique from $_SESSION can be a safer alternative to avoid the IDOR security vulnerability. Using this technique, only the account in use can be accessed and does not allow access to other technician accounts. The use of additional query parameters can also increase website security and protect the data and information contained therein. Thus, adding additional validation to the code can help prevent IDOR vulnerabilities from occurring in web applications.

Problems of agency costs in construction corporations

The article reflects the results of research on the identification and delineation of the problem of agency costs in construction corporations of Ukraine from the standpoint of neo-institutional theory and its separate element - agency theory. The evolution of scientists' views on the emergence of the agency problem in corporations is analyzed. The main approaches to solving the agency problem are differentiated. The conditions for reducing agent opportunism and increasing the efficiency of corporate management are outlined. Ways to minimize the negative impact of the agency problem in the corporate governance system are analyzed. Attention is focused on the negative impact of information asymmetry between principals and agents. It was determined that the application of certain methods of minimizing agency costs in integration with other mechanisms is not always able to generate a net positive effect for the corporation, sometimes leading to an increase in the costs of their implementation and causing excessive regulation of the activities of agents. The probability of manipulation of the spectrum of financial reporting indicators with the help of accounting policy tools and creative practices is emphasized, which is a consequence of the generation of an agency problem between users of accounting and analytical information and the subjects of its formation. It has been proven that the combination of internal and external corporate management tools will contribute to mitigating the consequences of the agency problem, without providing a full solution to it, since a certain range of tools, methods and measures are optimal only for a specific corporation in a certain period of time. The procedure for implementing a range of mechanisms and methods for minimizing agency costs and consequences of the agency problem is recommended to be carried out taking into account existing practices, as well as the results of monitoring the economic and informational environment of the corporation, which will ultimately contribute to the formation of their optimal combination. The vectors of minimization of agency costs and the consequences of the agency problem in the management system of construction corporations from the accounting point of view are determined. A matrix classification of approaches to solving the consequences of the agency problem and minimizing agency costs in construction corporations has been formed. Based on the application of the provisions of the neo-institutional theory in order to minimize agency costs and the consequences of the agency problem, the priority directions for strengthening the effectiveness of corporate management in the context of improving the system of its accounting and analytical support are determined.

Практические аспекты аудита эффективности деятельности организации в рамках оценки ее инвестиционной привлекательности

In modern conditions, with the increasing information needs of users of accounting (financial) statements, the role of the development of the audit institute is great in terms of the formation of its promising types, one of which is efficiency audit. Moreover, this is not an efficiency audit carried out by the Accounts Chamber of the Russian Federation in terms of the efficiency of the use of state resources, but it is an audit of commercial organizations. This article will focus on the features of evaluating the effectiveness of invested capital using its weighted average cost, realized through the WACC indicator.

Does family identity matter for earnings management? Evidence from private family firms

PurposeThe purpose of this paper is to examine the role family identity and reputational concerns plays when private family firms engage in earnings management.Design/methodology/approachThe paper is conducted as an archival study using data from private limited liability firms in Norway over the period from 2002 to 2015. The dataset includes financial accounting data and data on family relationships between shareholders, board members and CEOs, where family relationships are determined through bloodlines, adoption and marriage, tracing back four generations and extending out to third cousins. To investigate the incidence of earnings management, the authors employ a measure of accrual-based earnings management (AEM) (Dechow and Dichev, 2002; McNichols, 2002) and a measure of real earnings management (REM) (Roychowdhury, 2006). They use whether or not the family name is included in the firm name (i.e. family name congruence) as a proxy for family members' identification with the family firm and their sensitivity to reputational concerns.FindingsThe authors’ results show that AEM is lower for family-named family firms. Moreover, their findings also indicate that family-named family firms are more likely to select REM over AEM, compared to nonfamily named family firms. This is even more pronounced when detection risk is high (high quality audit proxied by Big 4).Research limitations/implicationsThe quality of the authors’ findings is limited to the validity of their proxy for family firm identification and reputational concerns (the family name included in the firm name). Even though findings from prior research suggest that family name congruence is a valid proxy for identity and reputational concerns (e.g. Kashmiri and Mahajan, 2010, 2014; Rousseau et al., 2018; Zellweger et al., 2013), future research should investigate the validity of these results using alternative proxies for family firm identification. Future research should also investigate whether the authors’ findings are generalizable to public family firms.Practical implicationsThe authors’ results suggest that the risk of AEM is lower for family-named family firms, whereas the risk of REM is somewhat higher, compared to nonfamily named family firms. These results might be relevant for financial accounting users, auditors and supervisory and monitoring bodies when assessing the risk of earnings management.Originality/valueThe paper is, as far as the authors are aware of, the first to investigate the role of family name congruence and detection risk when private family firms select between AEM and REM.

Аудит в системе национальной безопасности государства

Being the only independent type of financial control, it is the audit that provides, in accordance with the legally established procedure, an official opinion on the reliability of accounting (financial) statements to all interested users. At the present stage, the purpose and objectives of the audit do not fully meet the needs of users of accounting (financial) statements, which led to a crisis of confidence in the audit services market. In 2022, the situation in auditing activities has changed significantly due to the fact that unprecedented sanctions in terms of scale and nature have been and are being permanently introduced against our country, which radically changes the strategy for the further socio-economic development of the state. The current situation in Russia requires the mobilization of all resources to protect the national interests of the state. One of the tools of financial security is an independent audit. The article substantiates the role of audit in the modern economy and the importance of mandatory audit in the formation of national security.

Причины ослабления научной составляющей бухгалтерского знания

The article examines the current stage of development of the accounting system and accounting (financial) reporting. The author, based on the analysis of the logical and methodological principles of cognition, comes to the conclusion that the classical, fundamental criteria accompanying the receipt of scientific results have been violated. The symbiosis of logic and imitative logic, against the background of the corresponding scientific justification, leads to the receipt of pseudo-results of research. However, the presence of priority groups of users of accounting (financial) statements allows for a further process of "modernization" of accounting knowledge.

Accounting-based earnings management: motivations, players, implementation, and detection from the perspective of certified accountants

In the scope of Behavioral Decision Theory, Accounting-based Earnings Management (AEM) may compromise the success of decision making of a firm’s stakeholders. Given that AEM constitutes a barrier to the decision-making process, we aim to identify the main motivations of the players of AEM. Besides, in this study we also intend to analyze the implementing and detecting of AEM practices in financial statements and to evaluate whether individual characteristics influence the ability to implement and detect creative accounting practices. To achieve the proposed objectives, a quantitative methodology approach was used. A survey was applied to Portuguese’s certified accountants. In the data analyses, we applied the univariate and multiple analysis. Based on 159 observations, we find that most certified accountants indicate the main motivations are related to the reduction of the cost of capital and tax burden, the strength of the “code law system”, and that the managers are the main players. Our evidence also shows that the AEM practices are easily implemented and detected in the financial statements. In addition, we find that age, professional experience, and academic qualifications of the certified accountant tend to have an impact on the ability to implement AEM in the financial statements, contrary to gender and training area. Furthermore, gender and academic financial statements. This research is important for the development of the literature, entities that operate in accounting standardization and for the users of accounting and financial information. This study contributes to a better understanding of AEM practice, and it originally combines individual characteristics of accounting professionals with AEM practice.

Management Accounting Practices in Nepalese Co-operative Organizations

Management accounting is concerned with providing both financial and non-financial information that will help decisions. An understanding of accounting therefore requires an understanding of the decision-making process and an awareness of the users of accounting. The major objective of the study will be to examine the Management accounting practices among Nepalese co-operative organizations. While analyzing the application of management accounting tools practiced in Nepalese co-operative organization for planning, controlling and decision making, it was found that Ratio Analysis, Cash flow statement and capital Budgeting are widely practiced representing. All the co-operative organizations of Nawalpur district a number of co-operatives have been considered as the total population. Till this date there are organizations in Nawalpur in existence. To make the research more reliable, 21 co-operative organizations has been considered for sample population. In average, two techniques were practiced to measure and control overall performance of Nepalese co-operative organization at the end of the year. It seems that 57.15% Nepalese cooperative organization used below average no. of year ending overall performance measuring and controlling techniques.

Cultivating Classroom Interactions Online During COVID-19: A Case for Using Team-Based Learning

Team-based learning, an evidence-based collaborative learning teaching strategy, is a popular instructional model commonly used at the post-secondary level. While this model has shown success in traditional, face-to-face courses, and reports of use in hybrid and asynchronous online settings exist, though are few, no reports of which we are aware account for use in synchronous online teaching and learning. This paper introduces a tool developed to help higher education instructors plan for the implementation of team-based learning in their synchronous online courses along with an illustration of the use of the template planning tool from our own application for a synchronous online education-based research methods graduate course. Recommendations, challenges, and affordances of using team-based learning as a collaborative learning teaching strategy for cultivating classroom interactions online are given, supported by illustrations from our own implementation.

The customization of corporate reporting as a new development phase of the practice

Subject. This article discusses the trends in the development of corporate reporting. Objectives. The study aims to prove or debunk the hypothesis that currently users of accounting and reporting data actively seek to access primary data on business facts in the real life format. To demonstrate the existing tendency of reporting customization, the study uses the concept of personalized reporting. Methods. Studying the analysis of accounting data, I applied the methods of comprehensive, critical, logic, and statistical analyses. Results. I applied the direct survey method to collect data of 300 companies. I proved that users of accounting data and financial statements are very interested in detailed data on the company’s business facts in the real life format. Furthermore, the article mentions alternative methods for corporate reporting presentation, which could be used to make more precise forecasts on the future performance and the financial position of the companies. The findings prove the relevance of the proposed methods and customized reporting in particular. Conclusions and Relevance. The study corroborated the hypothesis stating that today users strongly need customized reports, becoming more and more popular in practice.

In-Car Cameras and Police Accountability in Use of Force Incidents

In-Car Cameras and Police Accountability in Use of Force Incidents

CRITICAL FACTORS OF CLOUD ACCOUNTING ACCEPTANCE AND SECURITY FOR PROSPECTIVE ACCOUNTANTS: TAM EXTENSION

Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.

MODELING OF ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF ECONOMIC ACTIVITY OF TRADE ENTERPRISES

Introduction. The growing importance of information support (its quality and completeness) in the activities of commercial enterprises in terms of total digitalization, necessitate the formation of an effective system of accounting and analytical support for the management of their economic activity. Purpose. The purpose of the article is to form a model of accounting and analytical support for managing the economic activity of commercial enterprises. Method (methodology). Theoretical and methodological basis of the study were modern theories, concepts, scientific achievements of domestic and foreign scientists in the field of economic management and accounting. The study of the composition of accounting and analytical support for the management of economic activity, the essence of the constituent elements was carried out using scientific abstraction, terminological and comparative analysis and synthesis; study of the relationships between the components of accounting and analytical support of economic activity management and model formation – modeling methods, system-functional and functional-structural methods. Results. In the process of studying the peculiarities of the formation of accounting and analytical management of economic activity of commercial enterprises determined that the main elements of such a system include: stakeholders (users of information), streams of input and output information, qualitative characteristics and composition of which requires special attention, information security, staffing the implementation of the model, the basic principles of its implementation and the expected effectiveness. The users of accounting and analytical information include: business owners (shareholders), managers of various hierarchical and functional levels, staff, banks, government agencies, debtors and creditors, investment analysts, competitors and the public. It is determined that the key role in accounting and analytical support of management of economic activity of trade enterprises is played by information, which is gradually, in the process of economic activity, information processing measures and by implementing management decisions transformed from input to output. To make quality management decisions, such information must be reliable, complete (sufficient), valuable, rich, timely, relevant and symmetrical. In characterizing the components of accounting and analytical support, the importance of non-compliance with the requirements for the use of information in commercial enterprises and the creation of appropriate staffing to manage their economic activity is determined. The model of accounting and analytical support for the management of economic activity of commercial enterprises reflects the gradual, controlled transition of a large amount of information into sound management decisions to ensure the appropriate level of their economic activity.

ТЕОРЕТИЧЕСКИЕ АСПЕКТЫ УЧЕТНО-АНАЛИТИЧЕСКОГО ОБЕСПЕЧЕНИЯ УПРАВЛЕНИЯ ДОХОДАМИ И РАСХОДАМИ

The article presents the results of research of theoretical positions in relation to accounting and analytical categories, such as income and expenditure. In the scientific and professional community, there are many disputes and discussions on the theoretical aspects of accounting and analytical support (AAS) of income and expenditure financial management. Globalization of the economic space; 4.0 industrialization; digitalization (digital economy); nooeconomics, and other aspects, led to the need for the development of scientific theoretical thought. The purpose of this study is to develop new trajectories of financial management of income and expenditure, which is focused on the needs of management and users of accounting and analytical information. The results of the study are to expand and refine the theoretical positions in relation to the AAS financial management of income and expenditure. In the process of research of controversial and problematic issues of the financial management of income and expenditure, the methods of scientific knowledge, analysis, synthesis and specific methods of factor deterministic dependence that characterize the results of the economic entity's activity have been used. The practical and scientific significance lies in the design and further development of the theoretical positions of the AAS of financial management of income and expenditure. It should be recognized that the essence of income and expenditure from the positions of accounting and analytical categories will significantly expand the theoretical positions of the regulatory requirements of the Russian Accounting Standards (RAS), which contributes to the integration of accounting types in accordance with IFRS applied in the UAO system. In its turn, this will allow financial management to solve important problems of development of the economic entity related to the increase of profits, its calculation using different methods, depending on the goals.

Трансформація компетенцій аудиторів готельної індустрії за нових тенденцій розвитку інституту аудиту

This article is aimed at: formulating the key competencies of auditors in accordance with modern directions of audit development; substantiating the need and disclosing the logic of implementation of strategic adaptation of the competencies of auditors of the hotel industry enterprises; determining the internal and external processes that impact the formation of strategic adaptation of the auditor’s competency system and the development of the audit institute in general. It is proved that the introduction of the latest innovative changes, methods and forms of organization of interaction between all subjects and institutes of audit activity will allow: to satisfy the interests of modern users of audit services and related areas of the hotel industry; to preserve competitive advantages in the industry; to provide guaranty for the sustainable business development. Taking into account the popular competencies caused by the new trends in the development of the audit will contribute to the substantiation and construction of the procedure for implementing strategic adaptation of the competencies of auditors of the hotel industry enterprises on the principles of adaptability, complexity and synergism. As a result, the set of competencies of the auditor is becoming more and more interesting and in demand for users of management accounting and reporting, acquires additional functions and tasks in the context of the development of the hotel industry. Under the influence of both the internal and the external processes, there is a further division of the audit institute into an independent subsystem of the hotel cluster. The results formulated in the course of the research allow us to state that in the future it will be expedient to analyze certain factors and components influencing the strategy of adaptation of the system of the auditors’ competencies.

Penerapan SIMDA Dan Pengaruhnya Terhadap Kepuasan Pengguna Jasa Informasi Akuntansi

The purpose of this research to the amounts of the influence of the application of simda users against satisfaction accounting seen from the guidebook , software , his database system , located to organizations a device the regions in Kabupaten Boalemo with a population of a number of 43 people consisting of all financial operators OPD Boalemo with quantitative research methods have, as for data collection techniques to mensurvey research locations and use of the questionnaire was as the tools and in kevalidtan test data in application of sports use spss v.24 with the methods of multiple regression analyst .As for the result of the study them shows that the guidebook had a negative and insignificant against satisfaction accounting users , in contrast to the software which influence positive and significant impact on accounting users , but distinct again with a database that gives a positive influence and insignificant to users.

Progressive Punitivism: Notes on the Use of Punitive Social Control to Advance Social Justice Ends

This essay examines the emergence of an academic and popular discourse that advocates turning the cannons of the punitive machine against the powerful. I identify this discourse as “progressive punitivism”: a logic that wields the classic weapons of punitive law — shaming, stigmatization, harsh punishment, and denial of rehabilitation — in the service of promoting social equality. This logic has permeated much of the political conversation on the progressive left in the United States, and while it has gained some hold in academic discourse, particularly in the legal field, its core lies in the leftist social media arena, where it has enjoyed considerable popular appeal in the last few years. Progressive ire before, and especially after, the election of Donald Trump to the presidency, has flared around issues such as police accountability for use of excessive force, especially against people of color; the proliferation of sexual harassment, assault, and abuse, by the powerful, with too little accountability; and the too-lenient legal response to expressions of racism, xenophobia, corporate/political malfeasance, and other forms of discrimination, social hatred and exclusion. Progressive punitivism operates within the criminal justice system, in the context of a call to hold people perceived as belonging to powerful groups accountable for their actions. However, it also operates throughout the realm of social media and public opinion, often compensating for the perceived lack of formal consequences against the powerful with intense bursts of informal social control, such as online shaming and excoriation. These two realms — formal and informal social control — frequently cross paths in progressive punitivism in complex ways, often yielding informal, democratized punitive power to those perceived as powerless within the formal apparatus. In this paper I attempt to sketch the main features, origins, and consequences, of the progressive punitive perspective. I start with an overview of the main characteristics of progressive punitivism: turning the existing punitive machine on the powerful, focusing on identity and group politics as an epistemological resource for identifying perpetrators, the concept of “ratcheting up” punishment, the preoccupation with victim voices, and the idea of punishment as a catalyst for social change. I then review the three key areas in which ideas of progressive punitivism have gained visible popularity in recent times: police abuse of force, sexual assault (carceral feminism and the #metoo movement) and hate crimes. I also engage in a brief discussion of the interplay between the call for formal consequences for lawbreaking and the engagement in intense punitive expressions of informal social control, particularly via shaming campaigns on social media. I then expand the theoretical framework by interrogating the intellectual and cultural sources of progressive punitivism, examining radical and critical criminology, second-wave feminism, and Communist China as a surprising intellectual parallel. I conclude that the most plausible source of progressive punitivism is conservative punitivism; Americans of all political stripes, I explain, have been steeped for decades in a framework that sees criminal justice as the quintessential solution for moral problems and victims of crime as the premier moral interlocutors. American criminal justice in the late 20th and early 21st centuries has had a deep impact on the national psyche, and progressive punitivism is, upon reflection, an application of this mentality, rather than a deviation or revolutionary reinterpretation of it. The essay ends with a discussion of the discontents of progressive punitivism and the dangers of cottoning to it as a viable strategy for social justice reform.