Concept Of Accountability Research Articles

Investigate accounting practices by binte biluhuta sellers

Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.

Material and Waste Flow Analysis for Environmental and Economic Impact Assessment of Inorganic Acid Leaching Routes for Spent Lithium Batteries’ Cathode Scraps

With the development trend and technological progress of lithium batteries, the battery market is booming. This means that the demand for lithium batteries has increased significantly, resulting in a large number of discarded lithium batteries. The consumption of plenty of lithium batteries may lead to the scarcity and expending of relevant raw material metal resources, as well as serious heavy metal environmental pollution. Therefore, it is of great significance to recycle valuable metal resources from discarded lithium batteries. The proper recycling of these valuable metals can reduce the shortage of mineral resources and environmental hazards caused by a large number of scrapped vehicle batteries. Recently, different systematic approaches have been developed for spent lithium battery recovery. However, most of these approaches do not account for the hidden costs incurred from various processing steps. This work is determined by the concept of material flow cost accounting (MFCA). Hence, in this research, a MFCA-based approach is developed for the leaching process of spent lithium batteries recovery, taking into consideration the hidden costs embedded in process streams. In this study, hydrochloric acid had the worst leaching efficiency due to its high solid-to-liquid ratio and the lowest acid concentration, so it was excluded in the first stage selection. It takes TWD 16.03 and TWD 24.10 to leach 10 g of lithium battery powder with sulfuric acid and nitric acid, respectively. The final sulfuric acid was the acid solution with the highest leaching efficiency and relatively low cost among inorganic acids.

ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІНСЬКИХ СИСТЕМ ПІДПРИЄМСТВА: КОНЦЕПТУАЛЬНИЙ БАЗИС ТА НАПРЯМКИ РОЗВИТКУ

The article reveals the functional role of accounting and analytical support in the management of economic entities, the place of this management toolkit in the general information system of the enterprise. At enterprises of any industry, the practical implementation of management processes (making management decisions) relies on information grouped and systematized in a certain way, the basis of which in Ukrainian practice traditionally consists of data from accounting and analytical systems combined into a single accounting and analytical model. The main functional purpose of the accounting and analytical system is noted, which consists in presenting complete information (synthesized in it by its subsystems) in a form suitable for making effective management decisions. The content and informational parameters of this management toolkit and its compliance with modern management needs have been studied. The problem of the traditional Ukrainian practice of the system of accounting and analytical support is noted, which consists in its excessive emphasis on completed (past) financial and economic processes and the absence of instrumental means for displaying information that is not expressed by financial indicators. The significance of the development of the system of accounting and analytical support is argued and the necessity of introducing an informational and analytical system adaptive to economic conditions at domestic enterprises is substantiated. The formulated aspects of improvement (adaptation) of the concept of accounting and analytical support are based on the actual dependence of the processes of stabilization of the functioning of domestic enterprises on foreign investments (prerequisites for the post-war reconstruction of the national economy). It is substantiated that the expected changes in the economic environment will require the adoption of decisions adequate to the situation, as well as the demonstration of the effectiveness of one's activities according to the criteria accepted in the world space, which are established on the basis of a wide array of information flows. In conditions of significant changes in the economy, this system requires the selection of a basic (key) criterion adequate to these changes as a management guideline. The expediency of creating this type of system, which will inform users about the real economic value of the enterprise and its changes, has been proven. It was determined that the well-known indicator of the weighted average cost of capital may be the most suitable for the stabilization of Ukrainian enterprises.

Sadaqah Financial Management and Accounting Practices in a Community

The present work delves into the financial management practice and accounting of sadaqah a association. It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.

The Purpose and Limits of Electoral Accountability

The standard theory of electoral accountability treats the electorate as an appraiser of government performance on a range of complex issues, which re-elects or de-elects depending on its evaluation of that performance. This paper draws from studies on voter knowledge and behaviour to present a dilemma for the standard theory: either voters do not know how well their rulers have performed, or if they do, they do not base their votes on that knowledge. It is shown that, on either horn of the dilemma, the standard account of electoral accountability fails, and that attempts to deflate the dilemma through heuristic and aggregative approaches to voter knowledge, or proposals for alternative systems of government, are also inadequate. The paper then sets out and defends an alternative conception of electoral accountability, which holds that electoral accountability is not about micro-assessing a government’s actions. Rather, it is about preventing political rulers from committing or allowing substantial harms to come upon those they govern. This alternative conception is compatible with a realistic view of voter knowledge and behaviour, but nonetheless makes electoral accountability an essential component of a well-functioning democratic system.

MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review)

MSME is one of the products belonging to the small and environmentally friendly industrial sector. The concept of MSMEs related to green accounting and digitization is still not optimal, so this can be used as research. The purpose of this research is to see how the concept of green accounting and digitization of accounting for MSMEs is developing. To show macro and micro perspectives on green accounting, an issue related to the environment and ecological science, and the sustainable management of natural ecosystems. This research method was carried out using the study literature review method. The population used is 1,603 units of the MSME sector in the city of Medan. The results of this study state that SMEs will be able to upgrade to a high level by applying digitalization to their market place and the concept of green accounting which can provide income for the environment and MSMEs.

The Accounting Education: Is a Paradigm Shift Needed?

The purpose of the article is to present the current trends in the accounting profession, related to the need to acquire complex knowledge, skills, and competencies to achieve a successful career in the conditions of digital transformation. In this regard, the following are considered: traditional and modern accounting concepts; possible guidelines for professional realization; necessary skills and competencies for a successful accounting career; contemporary challenges and perspectives for the accounting profession; emerging job roles related to the increasing use of digital data, artificial intelligence (AI) and automation. Research insights related to the need to implement a multidisciplinary approach in accounting education are presented. Based on the International Educational Standards (IES) published by the International Federation of Accountants (IFAC) and the Canadian CPA Profession Competency Map, the necessary skills and competencies for a successful career in the accounting profession are outlined. In this context, the role of the educational system has been investigated.

Exploratory decision robustness analysis of the theory of constraints focusing process using system dynamics modeling

The classic P and Q problem is used to illustrate Throughput Accounting (TA) concepts proposed by the Theory of Constraints (TOC). Since the release of Throughput Accounting, several studies have been conducted, both to discuss it and to consider uncertainties. However, these uncertainties are included in isolation in each research. This limitation distances the analysis from the reality of companies, in which variations and uncertainties occur simultaneously. This study aims to verify whether decisions based on Throughput Accounting are robust when simultaneous variations occur, bringing the problem closer to the reality of companies. A System Dynamics model based on the P and Q problem was used, including simultaneous variability in different parameters. Finally, an analysis of the prevalent variables for decision-making was performed using Artificial Neural Networks. The results suggest robustness of decisions, even in systems with simultaneous variations. One contribution to the literature consists of the demonstration that the Throughput Accounting heuristic is robust in stochastic conditions, even though the original proposal was deterministic. Another contribution lies in the identification of the prevalent variables, so far unexplored by the literature. Finally, the robustness of Throughput Accounting to support product mix and constraint identification decisions in companies is evident in dynamic scenarios that feature variability.

RELATIONSHIP BETWEEN LEAN ACCOUNTING AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN ELDORET TOWN, KENYA

<p>Everybody working seriously to implement Lean Accounting concept in their company eventually bumps up against their accounting systems. It soon becomes clear that traditional accounting systems are actively anti-lean. Lean accounting refers to the concepts designed to better reflect the financial performance of a company that has implemented lean service processes. These may include organizing costs by value stream, changing inventory valuation techniques and modifying financial statements to include nonfinancial information (Alves, Vieira Neto, de Mattos Nascimento, de Andrade, Tortorella, & Garza-Reyes, 2022). The study sought to establish whether Lean Accounting influences the financial performance of Commercial Banks in Kenya. The study was guided by the Lean Philosophy model. The study used a cross-sectional research design and targeted employees working in all t8 commercial banks in Eldoret town, Kenya. A census of the study population was conducted. Questionnaires were used as data collection instruments. The data was analyzed using both inferential (multiple regression and correlation) and descriptive statistics (frequencies, percentages, mean and standard deviation) and was presented by the use of tables and charts. The study findings indicated that the study variables Lean Accounting β = 0.209, p < 0.05 were significant to financial performance. The results showed that Lean Accounting was a positive and significant predictor of financial performance with (t = 3.250; ρ < 0.05). The study recommended that the management of commercial banks in Kenya should strive to maintain the current lean accounting practices and further increase or improve them in order to enhance the banks’ value. They should also train staff on the use of Lean Accounting techniques in order to be able to improve their performance. </p><p><strong>JEL</strong>: G20; G21; M40</p>

Accountability, governance, and institutional change in intergovernmental relations: A theoretical framework

AbstractThis article develops an explanatory framework of institutional change in intergovernmental relations. Using new institutionalism, we focus on a main explanatory factor—the players' perceptions of their own accountability and that of others. Integrating the concepts of multiple accountability and felt accountability, we develop the concept of an accountability gap, meaning differences between the perceptions of players in the central government about their responsibility to provide local services and the perceptions of players at the local level about their responsibilities. Our claim is that perceptual gaps concerning accountability in a two‐tiered or multi‐tiered system may influence their interests, strategies, and behavior and hence determine the timing and pace of specific institutional changes. We illustrate the theoretical framework by examining how Spain managed the COVID‐19 pandemic.Related ArticlesAguado, N. Alexander. 2018. “Mayor‐Council Form of Government and Policy Responses in Times of Economic Travail.”Politics & Policy46(5): 714–30.https://doi.org/10.1111/polp.12273.French, Edward P., and Doug Goodman. 2011. “Local Government Human Resource Management Past, Present, and Future: Revisiting Hays and Kearney's Anticipated Changes a Decade Later.”Politics & Policy39(5): 761–85.https://doi.org/10.1111/j.1747‐1346.2011.00312.x.Kwon, Sung‐Wook, and Sylvia Gonzalez‐Gorman. 2019. “Influence of Local Political Institutions on Policy Punctuation in Three Policy Areas.”Politics & Policy47(2): 300–25.https://doi.org/10.1111/polp.12295.

Human Resource Accounting Toward Human Welfare

Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an expense or an asset. As the company’s driving force, humans have an important role but are recognized as an expense in the financial statements. Therefore, this study aimed to develop an alternative model in human resource accounting.Design: This study was structured to build a human resource accounting model by synthesizing the biological asset concept in recognition and measurement. It also used Homo religious analysis to clarify the nature and treatment of human resource accounting.Finding: The concept of human resource accounting was compiled through the growth, production, degeneration, and procreation cycle. Human resource accounting based on homo economicus is far from human values. It only touches on material but not other aspects of human welfare. Additionally, the value was added by synthesizing homo religious as a model for developing human resource accounting. This value complements the position of human resource accounting to cover the aporetic problems between humans, accounting, and God.Theoretical and practical implications: First, human resource accounting is structured based on its characteristics, recognition, and measurement through several stages. This is expected to explain the position of human resources as a burden or an asset. Furthermore, the structuring should have a materialistic economic motive and must be based on God's law in achieving human welfare. Second, it is important to treat human resources by aligning the soul, nature, and God as a manifestation of added value. This aims to balance human resources and the company and be reported in financial statements narratively.Originality: This study referred to the post-secular religious currents to contribute to critical and interdisciplinary awareness in accounting. It aimed to complete human resource accounting development by tracing humans as homo religious.

Identifying the Situation of Accountable Medical Science Education and Providing Implementation Solutions in Zanjan University of Medical Sciences from the Point of View of Experts in the Field of Education

Introduction: The importance of Accountable education and the necessity of its existence in medical sciences universities is so important that one of the major policies of transformation and innovation packages in medical sciences education is the institutionalization of the approach of responsive education in the health system. The aim of the current research was to identify the strengths, weaknesses, opportunities and threats in the field of medical science education and provide implementation solutions in Zanjan University of Medical Sciences.
 Methods: The present research was carried out qualitatively in two stages in 2021 at Zanjan University of Medical Sciences. At first, a review of literature in Persian and English databases was done, and in the second stage, 21 managers of the university education field were purposefully selected to participate in the expert panel, and then findings were theoretically saturated. Data analysis was done using the Kruger method.
 Results: In this study, strengths, weakness, opportunities and threats in the field of responsive medical science education in Zanjan University of Medical Sciences were identified, and then implementation strategies to deal with the challenges using existing opportunities were investigated.
 Conclusion: Based on results the coordination and strengthening of the common attitude between the different vice-chancellors of the university and staff managers, the revision of the curriculum and training programs, the emergence of a common understanding of the concepts of accountability in medical science education among the various stakeholders and determining sufficient motivations in the university can provide the basis for improving social accountability in medical science education.

The Concept of Accountability and Transparency through Shadow Economy Analysis on Micro, Small and Medium Enterprises

The Concept of Accountability and Transparency through Shadow Economy Analysis on Micro, Small and Medium Enterprises

Accountabilities in the NHS

Abstract This article is based on ethnographic fieldwork carried out with managers, politicians and political activists in the English public healthcare system. Rather than a dominance of financial accountability, I found a mish-mash of accountabilities, in which the duty to ‘balance the books’ was a key driver but one that relied on other forms of coercion. Campaigners mobilised the concept of political accountability against cuts and privatisation. While bureaucrats were often sympathetic to activists’ point of view, they felt constrained by ‘the reality’ of limited funds. Their conceptualisations of what was possible were enclosed. Debate regarding those limits was foreclosed. I sketch these limits on bureaucrats’ ethical imagination, theorising them as ideological closure. But at times, managers did imagine alternative possibilities. Mostly, they kept quiet regarding alternatives due to a fear of losing their jobs. Thus, corporate accountability – to one's employer – enforced service retrenchment in the name of financial accountability.

BUSINESS MODEL OF WATER MANAGEMENT ACTIVITY AS AN OBJECT OF MANAGEMENT ACCOUNTING

This article discusses the issues of disclosing the specifics of the formation of a business model of water management organizations as a new concept of management accounting.

Strategic management accounting within the system of integrated management of enterprises

Introduction. The paper develops recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. The influence of the practice of strategic management accounting on the performance of logistics companies has been studied. The purpose of the paper is development of recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. Results. Strategic management accounting is based on various elements, such as: the use of technology, the use of effective information and public policy. They are of crucial importance for the implementation of strategic management accounting in the practical activities of enterprises. It is proved that one of the concepts of strategic management accounting includes the following elements: technology, information and state policy. Partial least squares (PLS) modeling was used to analyze the collected data. A structural model of the influence of elements of strategic management accounting on the profitability of logistics companies is built. The results show that strategic management accounting practices had a significant positive relationship with supply chain performance, and supply chain performance had a significant positive relationship with logistics company profitability. Conclusion. The element Technology was found to have a significant positive relationship with supply chain performance with a value of 6.311. Increasing technology efficiency improves supply chain outcomes. Moreover, it was found that information also had a significant positive relationship with 6.872. In the same vein, it was investigated that public policy had a significant positive relationship with supply chain performance with a value of 3.246. Finally, supply chain performance had a significant positive relationship with logistics company performance with a t-value of 23.412. Prospects for further research are the study of the role of leadership in the competencies of managers and audit in strategic management accounting in order to eliminate the asymmetry of accounting information.

MODERN CONCEPTS OF STRATEGIC MANAGEMENT ACCOUNTING

The article considers the possibility or impossibility of using the main modern concepts of strategic management accounting, as well as its advantages and disadvantages in the context of each business entity. The study analyzes the main modern concepts of strategic management accounting presented in the works of foreign and domestic researchers in the field of strategic management accounting. By studying the development of the theory of the strategic management accounting system, it was concluded that the effective functioning of this system can only be achieved through the integration of strategic management and management accounting. The necessity of their introduction into the practice of economic entities in our country is substantiated. It has also been scientifically proven that each company should choose the necessary model of strategic management accounting, based on factors important for achieving its goals.

A Comparative Study on the Concept of Accountability Between Vietnam and Japan

This paper aims to describe the civil servant reform process in Vietnam. Also, the government concentrated on accountability of the public administration aligning with the civil servant system’s development. With the specialty of the socialist country, the concept and characteristics of accountability have contained uniqueness, especially in the Japanese paradigm. Thus, this paper will investigate accountability from the perspective of civil servants’ duties in Vietnam. In the comparative legal study, the research also refers to Japanese experiences. Some legal problems of accountability related to the civil servant law scheme will be pointed out to understand further obstacles of Vietnam in public administration reform over twenty years.

Conceptual problems of financial accounting in a digital economy

The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new economic conditions. The accounting concept created by regulatory legal acts does not meet the requirements of practice and does not meet current users’ needs. There are prerequisites for changing the entire accounting system due to modern technologies (blockchain, artificial intelligence), which can completely change the traditional ideas about the formation of accounting and analytical information as well as main functions of accountant. The study of the current financial accounting concept and the formulation of directions for its development in the digital economy formation conditions based on the identification of conceptual problems of the modern accounting system characteristic is the purpose of the work. An analysis of the digital economy impact on the accounting system formation, a review of the main system elements that are undergoing the greatest transformation and the identification of problem areas that need to be addressed in the formation of the digital economy are the objectives of the study. The most relevant problem is the legal regulation of financial accounting, as well as issues of methodological nature related to the need for internal content, proposed by the authors of the accounting system in accordance with the changed digital economy information needs.

Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt

Reflecting on how critical academics intervene in the public sphere, this paper explores how accounting is mobilized to reinforce and counter neoliberal hegemony in a public-policy debate over the role and size of government debt. The paper draws on the work of Gramsci, Laclau, and Mouffe to analyze case-data derived from three decades of media articles, research reports, and government financial documents in the Canadian province of Québec. The study finds that hegemonic actors seek consent from the population by exciting emotions (esp. fear and guilt), referencing the common sense, and aligning their arguments with people’s everyday experiences. While counter-hegemonic actors initially relied on conceptual reason and logic in their arguments, positioning accounting as an ‘ammunition machine’, they too came to adopt an approach aimed at exciting emotions, translating accounting concepts into non-economic fields, and rearticulating hegemonic signifiers, in an effort to refine and reshape the common sense. Highlighting the limitations of purely rational modes of argumentation, the study has implications for the manner in which accounting academics intervene in the public sphere and how they need to be skilled translators and re-articulators of hegemonic discourse.