Enterprise Accounting Research Articles

Analysis of Enterprise Accounting Data Management Evaluation Model Based on Maturity Modeling

Abstract This paper takes the capability of accounting data management in Company D as the research object and constructs a maturity model of accounting data management. The idea of the maturity model’s gradient is used to divide key process domains and practices and then create a set of accounting data management index systems. Meanwhile, the fuzzy element evaluation and analysis method is applied to the evaluation of accounting data management maturity of enterprises, and “maturity level, evaluation index, and quantitative value” are defined as the basic elements of fuzzy elements. Finally, based on the evaluation results, the evaluation indicators at all levels of the accounting data management maturity model of Company D are analyzed. The results show that the evaluation value of the cost management capability and decision support capability of Company D is 3.1678 and 2.9518, which can ensure the authenticity, timeliness and reliability of accounting data to a certain extent. This paper provides new ideas for the research of enterprise accounting management evaluation, which has certain theoretical significance and practical value.

The Digital Transformation of Enterprise Accounting: Big Data, AI and Financial Sharing

Digitalization is the most significant change occurring in the field of accounting. With the advancement of science and technology applications, the digital transformation of enterprise finance is gradually becoming a reality. Big data, machine learning, and artificial intelligence-based digital technology lay a solid foundation for transforming and upgrading enterprise accounting. The demands for scientific, forward-thinking, and data-driven enterprise financial management are increasing in an era of deep Internet of Things integration and digitalization. It is no longer necessary to rely on traditional module administration, manual decision-making, and one-way operation, but rather to improve data analysis, data application, and financial value improvement. Financial sharing will become a critical component of corporate operation, providing solid financial backing for strategic enterprise choices, departmental operations, and organizational change. To achieve true financial transformation, enterprises must continue integrating financial resources, increasing technology research and development, and transforming and upgrading their systems. Financial departments and personnel must accelerate their adaptation to the development requirements of digitalization, which necessitates technological iteration, functional transformation, and reform.

Bioenergy assets in the global climate scenario: multilevel model of functions

Introduction. Dynamic European integration processes and russia’s military invasion of Ukraine dictate new conditions for the development of the national energy system. The use of renewable energy sources can be a key direction in the implementation of energy independence and the decarbonization strategy. However, the lack of a standardized accounting system for bioenergy assets, as one of the renewable energy sources, makes it impossible to develop Ukraine’s energy policy in this direction.The aim of the study. The purpose of the article is to justify the importance of recognizing bioenergy assets as an object of accounting due to its positive impact on the global climate scenario and creating a multi-level model of functions of their use.Methods. The methodological basis of the study is the dialectical method of cognition using a systemic approach. Induction and analysis contributed to the identification of a significant impact of the lack of accounting methodology of bioenergy assets on the global ecological system in general, which strengthened the need for research in this direction. Economic and mathematical, graphic and historical methods were used to develop and illustrate the growth of CO2 emissions into the atmosphere over the past 120 years. To create a multi-level model of the functions of bioenergy assets, graphic and factor analysis of the impact on different levels of the economy was used. The results. The article substantiates that bioenergy assets are a factor of positive changes in the global climate scenario in terms of decarbonization of the atmosphere. The functions of bioenergy assets were studied through the prism of the levels of the economy, and a multilevel model of the functions of bioenergy assets was created in order to assess their significance for the global economic and ecological space. The advantages of displaying information about bioenergy assets in the company’s accounting and integrated reporting are determined and the risks of not displaying it are highlighted for the assessment of the consequences of the introduction of an innovative accounting object.Prospects for further research. Further research is needed in identifying the criteria for recognition of bioenergy assets as an object of accounting and to form a methodology for their display in the accounting and analytical system of agrarian enterprises.

Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia

Village-Owned Enterprise Accounting Based on People's Economy: Against Foreign Hegemonies in Indonesia

Theoretical preconditions for the development of accounting in forestry enterprises on the challenges of sustainable development

Purpose. The purpose of the article is the formation of theoretical principles of accounting in forestry enterprises on the challenges of the concept of sustainable development, in terms of defining the directions of improving the information support system of rational forestry for the purpose of preservation, reproduction and use of forest resources at the micro and macro levels of the economy. Results. Based on the results of the study, it is established that to ensure the functioning of domestic forestry enterprises on the principles of sustainable development, a necessary condition is to take into account economic, environmental and social goals in management. For this purpose, the directions of economic operations on forest use (harvesting and processing of forest products, reproduction of forest resources) are identified, which can be used as a basis for clarifying the composition of accounting objects specific to forest enterprises for further development of their organizational and methodological support. It is proved that forest resources and losses caused to the environment due to irrational forest use should be reflected in accounting, which will allow forming information support for forest resources management at the microeconomic level. Scientific novelty. The lack of a developed management mechanism that would ensure the conservation, reproduction and rational use of forest resources leads to the loss of national wealth. The evolution of the modern world market economy necessitates the interaction of society and nature, which is based on the postulates of the theory of sustainable development. For forestry, it is the observance of the balance of economic interests of the subjects of forest relations and the protection of forest resources. The above necessitated the delineation of areas for improving the information system of rational forest use in order to preserve, reproduce and use forest resources at the micro and macro levels of the economy. Practical value. The main results of the study can be used: at the microeconomic level (forestry enterprises) – to develop a management mechanism that would ensure the conservation, reproduction and rational use of forest resources; improvement of the system of information support of rational forest use in terms of development of organizational and methodological support of accounting of objects specific to forestry; at the macroeconomic level – to prevent the loss of a component of the country’s national wealth – forest resources; control over the availability and condition of forest resources, which is a component of economic security of the state.

Detection of Creative Accounting in Agricultural Enterprises

The paper deals with the detection of creative accounting of enterprises in the agricultural sector to verify whether creative accounting is used to an increased extent by those farming enterprises that have been granted a bank loan; and then whether there is an effort to manipulate financial statements mainly in micro-small or medium and large enterprises. Four mathematical-financial models were applied to 150 accounting units with primarily agricultural activity to verify the hypotheses. Beneish M-score, Jones model, Altman Z-score and IN05 model were used. An increased risk of using creative accounting methods was identified in 28% of the investigated companies on average during the monitored period. Still, the assumption that the size of the accounting unit has a significant effect on the use of creative accounting methods was not proven. However, a higher motivation to manipulate financial statements can be expected in smaller accounting units due to their less stable financial position confirmed Altman Z-score and IN05 models. At the same time, a higher probability of using and a tendency to use creative accounting techniques were found among units that were granted a bank loan, which stems from the need to secure and maintain sufficient financing for business activities.

DIRECTIONS OF DIGITALIZATION OF ACCOUNTING AND AUDIT IN SALES ENTITIES

The purpose of the research is to justify the directions of digitalization of the accounting and auditing profession by implementing ERP systems as a result of massive changes in technology over time. The methodology of the research - сonsidering the relevance of the topic at the present time, a comprehensive analysis was carried out during the study, then the most important points were assessed through the abstraction method, and finally, the final results were obtained through the synthesis method. The practical importance of the research - is to determine the demand for digital technology in the accounting and audit system of sales enterprises and to evaluate the possibilities of its practical application. The results of the research - directions for digitalization of accounting and auditing in sales enterprises are justified. The originality and scientific novelty of the research - although accounting, audit and digital technologies of sales enterprises were studied separately in different periods, this article was the first to substantiate their comprehensive study and as a result, the need to use digital technologies in the accounting and audit system of sales enterprises was substantiated, theoretical and practical offers were given.

Features and challenges of national and international practices in representing operations with government grants in enterprise accounting

Manuscript is dedicated to the examination of key aspects related to the representation of government grant operations in accounting records. It aims to identify critical issues, analyze previously proposed methodologies, and provide recommendations for enhancing the accounting system to consolidate information regarding government grants and earmarked receipts within the accounting framework. The purpose of the paper is to analyze existing methodologies for recording government grant transactions, identify their strengths and weaknesses, and provide recommendations for improving the process of recording government grant transactions in accounting records. The research findings reveal key aspects of the scholarly discourse on the issue of registering government grant transactions in accounting records. The paper proposes an enhanced accounting model for representing government grant operations and earmarked receipts. The manuscript provides a comparative perspective on accounting practices for recording government assistance in Ukraine and several foreign countries. The author summarizes that there are significant issues in the domestic methodology for registering government grant transactions. The paper presents approaches to improving the accounting tools for government grants and earmarked receipts, aiming to enhance the quality of financial information. The author suggests categorizing transactions into two groups: government grant transactions and earmarked receipts transactions. Researching international practices in recording government grant transactions allowed for identifying commonalities and differences with national accounting practices.

Deep learning algorithms in enterprise accounting management analysis

Abstract This paper first constructs two accounting management prediction models. The first one is the CNN-GRU model, in which samples are input to the CNN model for extracting high-level abstract features by convolution and pooling and then input to the GRU model to train time-series potential features. The other is the CNN+GRU fusion model, where both CNN and GRU models are Merge fused, and the abstract features extracted from the two models trained separately are stitched together and then trained together. Then, through experimental comparison with other machine and deep learning methods, the two models developed in this study er on every evaluation index. The CNN+GRU Finally, the index system of accounting management is established, including seven categories of indicators reflecting the characteristics of the enterprise, which are divided into 23 secondary indicators, and the prediction of the enterprise accounting management of ST Boyuan in 2013 and 2014 is made by using the obtained deep learning. The results show that: the judgment rate of the enterprises in the year before the crisis is higher than that of the enterprises in the two years before the crisis, but both reach more than 90%, and the overall prediction accuracy rate reaches 95%, indicating that using deep learning for accounting management prediction can achieve very good results. The research results of this study help the enterprises’ internal management and thus have a guiding influence on their economic development.

Research on Enterprise Accounting Informationization and Integration of Industry and Finance

The steady development of accounting informationization has become an inevitable requirement for the sustainable development of enterprises. The integration of industry and finance, as an effective way for enterprises to maintain business vitality and improve business efficiency in response to fierce market competition, is also gradually deepening. However, the current accounting informationization and industry financial integration still exist fragmentation, individualization, system is not strong and accounting personnel concept and quality and integration requirements gap between large and other issues. In this regard, this paper analyzes and discusses accounting informationization and business integration, mainly analyzes its functional role and specific implementation path. At the same time, it points out the implementation focus of the financial sharing center model to promote the integration of industry and finance, systematically explains the meaning of financial sharing and industry and finance integration, and further clariifies the relationship between the two and the promotion effect of financial sharing on industry and finance integration. On this basis, the problems existing in the process of enterprise industry-finance integration under the mode of financial sharing are deeply analyzed, countermeasures and suggestions are put forward to solve these problems, in order to provide certain guidance and reference for the development of enterprise industry-finance integration. At the same time, it is hoped that it can innovate financial management mode, help enterprises understand and promote the process of enterprise industry-finance integration management, keep up with the historical pace of data management and data operation, and realize the ultimate goal of maximizing enterprise value.

Analysis of the Factors Affecting the Organization of Accounting in Small and Medium-Sized Enterprises in Tuyen Quang Province, Vietnam

The study has summarized some current situations and focused on analyzing the factors affecting the organization of accounting work at SMEs in Tuyen Quang province through the survey results of 335 SMEs in the province. The analysis results show that there are 4 groups of factors affecting the organization of accounting work at SMEs in the province with the decreasing influence level, respectively, including the professional qualifications of accountants, the scale of production and business of the enterprise, facilities for accounting work and legal guidelines on accounting.

Barriers of Lean Accounting Implementation in Polish Enterprises: DEMATEL Approach

Many manufacturing units make unsuccessful attempts to implement Lean Accountings in their management systems. Hence, such units must eliminate the prevailing lean accounting barriers to accomplish successful lean implementation. Moreover, the contextual relationship of lean accounting barriers must be studied to understand the effect of such barriers. The purpose of this study is to identify and analyze lean accounting implementation barriers. The analysis is going to determine how individual barriers interact to each other. The conclusions of this analysis are necessary for more effective implementation of lean accounting and moreover efficient lean management. The methodology consists of two stages. First it conducted literature review in order to identify barriers to implementing lean accounting in manufacturing companies. Then, analyzed connections between barriers using the DEMATEL method. The DEMATEL lean accounting barrier evaluation method helps companies better understand the barriers and their levels of importance in lean accounting implementation. Based on obtained results, it occurred that manufacturing companies should primarily address the issue of aversion to change to successfully implement lean accounting. This research supports managers in effectively implementing lean accounting in manufacturing companies by identifying implementation barriers and their interconnectedness. This exploratory study initiates a discussion on the barriers to implementing lean accounting in Polish enterprises and their mutual relations.

Design of an enterprise accounting system based on decision tree model

Abstract The key to the enterprise is in management, and the focus of financial management is enterprise accounting, and the enterprise accounting management system is the core of financial management. Developing a set of accounting management systems has become an urgent problem to solve to improve the efficiency and accuracy of enterprise accounting. In this paper, we use the decision tree model to design the enterprise accounting system and establish an efficient accounting system, which is logically divided into 5 layers: database, data storage layer, business logic layer, business appearance layer and user interface layer. The effectiveness and applicability of the decision tree model for enterprise accounting systems are discussed. The results show that the decision tree model can improve the accounting error tolerance and efficiency and reduce accounting risk. The satisfaction rate of most evaluation indexes has increased to more than 50%, the satisfaction rate of accounting business operation compliance has increased from 6% to 55%, the reasonableness of the internal audit cycle has increased from 18% to 70%, and the timeliness of annual accounting statement disclosure has increased from 8% to more than 50%. The decision tree model is positive for using enterprise accounting and can meet the requirements of enterprise accounting system design.

Methods for improving accounting and analytical support of enterprises in order to protect the environment

Purpose. Analysis and identification of peculiarities of man-made pollution (MMP) that are not reflected in the reporting. Development of mathematical methods for their calculation. Classification of environmental costs (EC) in accounting. Development of proposals for improvement of tax reporting tools and norms, enhancement of the impact of tax instruments on the introduction of environmental protection technologies and stimulating enterprise management to use the “environmental obligations” tools. Methodology. Special and general methods of scientific knowledge were used: induction and deduction – to identify the peculiarities of technogenic pollution which are not taken into consideration in the accounting reporting; analytical method – for proposals to improve accounting and analytical support; method of analysis and synthesis – for the development of EC classification; mathematical analysis – to develop the method for calculating the peculiarities of pollution that are not taken into account in the reporting. Findings. It is proposed to strengthen the motivational value of environmental obligations. The need to take into account the synergistic and vector nature of the polluting effects on the environment is pointed out. It is proposed to introduce an information center for accounting of natural capital for analysis and consideration of environmental damage in real time. A classification of costs aimed at achieving environmental goals has been developed and purpose of each of their types is specified. This allows increasing the effectiveness of management accounting. The need to publish management reporting is substantiated to ensure public audit as well as to increase the effectiveness of the management of environmental tasks. Originality. The peculiarities of MMP, which are not reflected in the accounting reports, are established, mathematical methods for their calculation and evaluation are developed. Improvement of tax reporting tools and norms, strengthening of the impact of tax instruments, effective stimulation of enterprise management to use “environmental obligations” tools are proposed. Practical value. Methods for calculating the peculiarities of MMP and proposals for improving accounting and analytical support to increase the efficiency of management and tax activities are introduced.

Customers Accounting Usage and Organizational Performance: The Mediating Role of Customers Accounting

Purpose: The study aims to examine the mediating role of customer accounting information used in the relationship between the intensity of competition, marketing orientation, customer accounting, and operational performance in the case of Vietnamese enterprises. Theoretical framework: The research model is inherited from Guilding and McManus (2002), Gupta and Lehmann (2003), and Pfeifer et al. (2005) about the usefulness of customer accounting information to business operational performance. Design/methodology/approach: The data were collected by using a questionnaire sent to Vietnamese accountants and business managers by email. 324 valid questionnaires were analyzed in this study. The data were analyzed using the structural equation model (SEM). Findings: The results have shown a positive impact between market orientation and the competitive intensity of enterprises on the use of customer accounting information. The research also indicates that customer accounting information and the perceived benefits of using customer accounting information can support the development of business strategies to help enterprises achieve outstanding efficiency. Research, Practical & Social Implications: The research evaluated the impact of the use of customer accounting on the performance of companies with the intermediary role of customer accountants with the intensity of competition, market orientation, and the performance of enterprises. Based on the results, some solutions are proposed to apply customer accounting in Vietnamese enterprises to improve operational performance. Originality/value: The originality of this research is the role model of customer accounting information used as a mediator of the influence of customer accounting information usage on organizational performance. These findings can be helpful for Vietnamese enterprises to use customer accounting information to improve their business performance.

Research on the risk management of enterprise cloud accounting application under the background of big data

Under the background of big data era, cloud accounting as an important basis for enterprise construction and innovation development, can not only improve the efficiency of enterprise accounting work, but also improve the application mode of traditional accounting information. According to the analysis of the application of enterprise cloud accounting in recent years, although the new technology concept has improved the enterprise financial management mode, it also brings certain risks to the innovation and development of enterprises. Therefore, some scholars have increased the risk assessment of cloud accounting in the research, and built a cloud accounting system based on big data technology, so as to quickly explore and deal with the hidden security problems. After understanding the basic concept and functional characteristics of Yuan accounting, this paper mainly studies the structure of enterprise cloud accounting system under the background of big data, and determines effective measures of risk management from the perspective of long-term development, which is of great importance to the innovation and development of enterprises in the new era.

Influence of Barriers to Environmental Sustainability on Environmental Management Accounting in the Food and Beverage Manufacturing Firms

Most companies make extensive use of environmental sustainability as they receive pressure to operate in an environmentally sustainable manner. Companies are struggling to implement environmental management accounting practices in their operations. Accordingly, research on environmental sustainability difficulties in the context of environmental management accounting in food and beverage manufacturing enterprises is limited. The paper investigates how the barriers to environmental sustainability influence the implementation of environmental management accounting (EMA) in the food and beverage manufacturing firms in Durban, South Africa. A quantitative research approach was applied, using convenience sampling because the data was collected during the strict regulations of the Covid-19 period. The Likert questionnaire (five-point scale) collected quantitative data and it was analyzed using SPSS, performing Pearson's correlation research and regression analysis. The Pearson's correlation coefficient findings show a statistically significant association between environmental sustainability bottlenecks and environmental management accounting in food and beverage manufacturing enterprises at (r = .250, p < 0.0005). As barriers to sustainability decrease, the implementation of environmental management accounting practices will be easier for these firms. The results of regression analysis, show the independent variable, barriers to sustainability, as a major predictor of environmental management accounting, B= 0.442, p< 0.05. It can be suggested that the SA government make the use of EMA practices mandatory for companies that have a negative impact on the environment.

Ways to Integrate Managerial Sales Indicators in the System of Financial Accounting in Small and Medium-Sized Enterprises

The article is devoted to the problems of organizing management accounting in small and medium-sized enterprises, many of which are often deprived of the opportunity to purchase additional management software programs or complex ERP systems.Finding ways to integrate elements of management accounting directly into an accounting program, as well as research on the basis of such a configuration of existing capabilities to generate management reports is the purpose of this work. A natural alternative in such conditions is the introduction of management accounting elements directly into the financial accounting program, the most common configuration of which today is “1C: Enterprise Accounting 3.0”. Therefore, on the basis of this program, the existing opportunities for the formation of management reports — on the example of sales indicators are explored; and ways of further integration of the two accounting systems are proposed. The use of synthetic accounts to strengthen accounting control over the formation of management indicators in the context of integrating elements of management accounting into the accounting program is substantiated; including the proposed system of accounts with a management account 39 “Calculation objects of sales” which was also proposed in the article. The possibility of applying the ABC-method is considered with the proposal to improve distribution of costs. The subject of the research of the article is the process of integrating the elements of management accounting into the financial system.The research methodology is based on a dialectical approach, observation, synthesis of disparate information, analysis of the results obtained; as well as accounting methods such as costing, accounts, and double entry. As an illustration of applying these approaches to integration, the article uses typical sales transactions in a trade organization when the distribution costs are written-off and the formation of a financial result. However, the practice of manufacturing enterprises, as well as the instructions for the application of the Chart of Accounts No. 94n, make it possible to apply these approaches to integration at small manufacturing enterprises.

Corruption Criminal Accountability in the Management of Village Owned Business Entities (BUM Desa)

The development of the spirit of regional autonomy is characterized by the enactment of Law Number 22 of 1999 concerning Regional Government, which encourages Villages to establish a business entity that aligns with the needs of the local community. This business entity is commonly referred to as Village-Owned Enterprises (BUM Desa). Village-Owned Enterprises are used to manage a business, utilize assets, develop investment and productivity, provide services and/or provide other types of businesses. With its status as a legal entity, the role of Village Owned Enterprises is increasingly important as a consolidator of community products/services, producers of various community needs, incubator of community businesses, providers of public services and various other functions. The development of Village-Owned Enterprises which have their own wealth originating from APBN and/or APBD funds is inseparable from the poor management carried out by Village-Owned Enterprises who abuse the authority they have. Furthermore, this abuse of authority can have implications for criminal acts of corruption in the management of village-owned enterprises, which can be held accountable for criminal corruption for perpetrators. This study uses normative research methods. The result of this research is that it is necessary to assert in the legislation that regulates the mechanism of settlement and accountability of Village-Owned Enterprises (BUM Desa) for errors and/or negligence in the management of BUM Desa.

Evaluation of enterprise accounting data management based on maturity model

Abstract The study of enterprise management driven by accounting data is not only of great strategic significance, but also of great practical value with distinctive characteristics of the times. Therefore, based on the maturity model, this paper establishes a three-level evaluation index system of accounting data management (AAM), divides the maturity level and key process areas and constructs an evaluation model of AAM. In the process of transforming qualitative indicators into quantitative indicators, analytic hierarchy process is used to determine the weight of indicators, and the fuzzy comprehensive evaluation method is applied for organisational evaluation. Finally, the evaluation model is introduced in the case enterprise, and the evaluation value of AAM is calculated by evaluating the AAM ability of the case, which is helpful to improve the ability of enterprise data management scientifically and efficiently.