Accounting System Research Articles

County-level carbon emissions in the guanzhong area of Shaanxi province: towards achieving China’s dual carbon goals

China’s rapid urbanization has significantly impacted carbon emissions in rural areas, driving the need for region-specific carbon management strategies to achieve the country’s dual carbon goals. However, previous research has primarily focused on large urban centers, leaving a gap in understanding the spatial and temporal patterns of carbon emissions at the county level in rural regions. This study focuses on the Guanzhong region of Shaanxi Province and develops a county-level carbon emission accounting system based on geographic, socio-economic, and land-use data. The carbon emissions are categorized into energy, industrial processes, agriculture, and waste management. Key findings indicate that industrial and residential sectors are the primary contributors to carbon emissions, with Xi’an being the largest emitter. Carbon emission intensity follows a ranking of Xi’an < Weinan < Baoji < Xianyang < Tongchuan. Spatial patterns show a “core-edge” distribution, with higher emissions in urban centers and lower emissions in rural areas. The study also highlights the carbon sink potential in the southern Qinling National Park. This research provides a valuable framework for rural low-carbon development and offers critical insights for policymakers aiming to balance carbon reduction and economic growth in rural China.

The Effect of Implementing an Accounting System on Profitability in MSMEs in The District Sandpaper Field

The purpose of this research is to determine the effect of implementing an accounting system on profitability in MSMEs in Medan Amplas District. This research uses quantitative data. The data source used is primary. The data collection method uses a questionnaire technique. The population in the study was all 101 culinary MSMEs in Medan Amplas District. And the research sample was 36 MSMEs in the culinary sector that have been established since 2021 and have sales of more than 30 million per year. Data analysis using a simple regression test using SEM on SmartPLS. The research results show that the accounting system has a positive and significant effect on profitability of MSMEs in Medan Amplas District. So, it can be said that if the implementation of the accounting system in the 36 MSMEs in Medan Amplas District gets better, it will increase the profitability of MSMEs in Medan Amplas District. Vice versa. As much as 50.01% of the profitability variable is influenced by the accounting system implementation variable

Time-Driven, Activity-Based Cost Analysis of Pars Plana Vitrectomy in Rhegmatogenous Retinal Detachment at a Large Academic Center.

Purpose: To perform a time-driven, activity-based cost analysis of retinal detachment (RD) surgery and compare it with reimbursement rates. Methods: This economic analysis at a single academic institution used time-driven, activity-based costing methodology to determine the cost of rhegmatogenous RD repair with primary pars plana vitrectomy. A process flow map was created to highlight each surgical case's operative episodes, including clinical follow-ups. Time logs were obtained from the electronic health record for each operative phase and clinical follow-up. The overhead and anesthesia costs were collected from the institution's cost accounting system. The direct material and personnel costs were obtained from internal financial data. Results: Seventy-six cases that met the inclusion criteria were included in the cost analysis study. The time-driven, activity-based cost of RD was $6247.17, and the reimbursement was $5442.91. Therefore, each procedure had a net negative loss of $804.26. To break even, the average operation time would need to be reduced from the determined average of 90.49 minutes to 64.90 minutes. Conclusions: This study found that Medicare underestimates the true cost of RD surgery. Changes in referral patterns may be motivated by reimbursement rates lower than the cost of the procedure, which could ultimately affect patient access to care.

Analisis Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah Berdasarkan SAK EMKM di Toko Nabila Desa Sitail Kecamatan Jatinegara Kabupaten Tegal

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

Assessing Financial Literacy of Female Entrepreneurs in Informal Economy: Empirical Evidence from Micro Business in Malaysia

Financial management in business ensures that the goals of an organization are achieved. It has become a priority for every business to have good financial resources to ensure sustainability. However, many entrepreneurs are found to need help managing their finances well and are used to supporting a lavish lifestyle. As an outcome, they had to take a personal loan from a financial institution, and this personal loan is a big commitment because they must pay it back with a high loan rate. This situation puts an additional burden on entrepreneurs, which eventually becomes the cause of business failure. Employing a mixed method, this study's objectives are to evaluate the financial literacy of female entrepreneurs of micro-businesses in Malaysia and to determine the causes of financial illiteracy. This study involved 100 female entrepreneurs in the survey study and 20 female entrepreneurs of micro business in the interview study. The survey data were examined using descriptive and inferential statistics, and interview data were analyzed using thematic analysis. The survey findings have revealed that most female entrepreneurs have a low level of financial literacy, and financial literacy significantly influences business success. Interview data revealed that most informants still need to adopt the systematic accounting system, are unable to organize financial and personal accounts, do not have proper financial savings, and cannot calculate product costing and selling price. Therefore, this study will help female entrepreneurs manage their future financial practices.

Accounting Practices Based on Memory in the Tofu and Tempe Business

General background accounting is often perceived as merely a set of recording and bookkeeping techniques, limiting its broader scope. Specific background in reality, various factors such as social, economic, cultural, legal, and political elements influence the development of accounting practices in local businesses. Knowledge gap among micro-businesses, like tofu and tempe entrepreneurs in Sepande Village, accounting practices remain underexplored, especially in relation to cultural influences.This research aims to describe the interaction between cultural meanings and accounting practices in the tofu and tempe business. Results the findings reveal that these entrepreneurs do not maintain formal accounting records due to perceived complexity and a lack of necessity. Instead, they rely on memory and experience to manage their finances. Cultural and societal characteristics play a significant role in decision-making, shaping a unique form of accounting that deviates from conventional methods. Novelty this study contributes new insights into how informal accounting practices emerge in a culturally embedded business environment, where memory replaces traditional accounting systems. Implications the results highlight the importance of understanding the cultural context when developing accounting education and systems for micro-businesses, suggesting that a one-size-fits-all approach to accounting may not be effective across different cultural settings. Highlights: Entrepreneurs rely on memory for financial management instead of formal records. Cultural characteristics significantly influence business decision-making processes. Informal accounting practices emerge from the unique cultural context of the community. Keywords: Accounting, Culture, Micro-businesses, Tofu, Tempe

Research on the Talent Cultivation Model of Accounting Professionals in Higher Vocational Colleges under the OBE Concept

The OBE philosophy is to set the student's learning outcomes as the teaching goal, advocate the OBE philosophy, combine the needs of enterprises in hiring personnel, formulate training plans, establish curriculum systems, design and implement teaching processes, and determine graduation requirements. In order to promote the development of accounting and finance majors in vocational colleges and provide support and suggestions for the reform of vocational education as a whole, we study and explore how to expand the reform ideas of accounting and finance major curriculum systems in vocational colleges under the guidance of the OBE philosophy, and how to carry out the talent cultivation model of accounting and finance majors in vocational colleges.

Representation of Human Resources in The Accounting System: Methods and Applications

The rapid development and progress of the knowledge-based economy has increased the importance of human resources as a key factor in determining the overall value of companies. However, traditional accounting methods have difficulty in accurately reflecting the true value of such intangible assets. In this context, the study aims to examine how human capital, which is becoming increasingly important for companies, can be represented in accounting systems and the limitations of current accounting standards. The study discusses controversial issues and problems related to human capital accounting practices and presents sample applications. It concludes that, under TPL/GCIAS and standards, expenditure on human resources by enterprises should be expensed in the period in which it is incurred, rather than capitalized, because human resources are not considered intangible assets.

МЕХАНІЗМ ФОРМУВАННЯ КОМЕРЦІАЛІЗАЦІЇ ОБ’ЄКТІВ ІНТЕЛЕКТУАЛЬНОЇ ВЛАСНОСТІ: БЕЗПЕКОЗНАВЧІ КОНТЕКСТИ ОРГАНІЗАЦІЇ УПРАВЛІННЯ

In modern conditions of martial law, one the most important aspects of ensuring the effective functioning of business structures, as well as the formation of positive results its financial activity, is the existence of an effective security system for the commercialization of intellectual property objects, which will ensure business protection from threats. Protection is due to the ability of management bodies the business structures at the appropriate levels: to ensure sustainable economic development through the protection of intellectual property objects; to neutralize the negative impact of crisis phenomena on business structures; to form an adequate accounting system of financial flows and to strengthen the operational efficiency of control system in the process commercialization of intellectual property objects; ensure the implementation of work on the protection of the confidentiality of information constituting a commercial secret etc. Modern scientific research points to the fact that without a unified security system of business structures regarding the commercialization of intellectual property objects, it is impossible to find a way out of the crisis, stabilize the economic situation and create an effective mechanism for conducting business. The main components of the organizational and economic mechanism of commercialization of intellectual property objects at enterprises, which, in particular, include organizational processes; processes of technical and economic substantiation; processes of determining the market conformity of intellectual property objects to the needs of consumers; legal enforcement processes. Only the processes of determining the market suitability of intellectual property objects to the needs of consumers, that is, the processes of market research, are directly related to the process of commercialization. The other three components of the mechanism of commercialization of intellectual property objects are no less important, as they ensure the effective implementation of the actual process of commercialization or transfer. As the research results showed, the main influencing factors in the context of security science on the commercialization of intellectual property objects are: regulatory and legislative problem; the problem of valuation of intellectual property objects; personnel problem; the problem of organizational support for the commercialization of intellectual property objects. Therefore, the development of the organizational and economic mechanism of commercialization of intellectual property objects is a necessary and integral part of building a national innovation system aimed at increasing the competitiveness of the national economy and ensuring the transition to sustainable economic growth and strengthening of national security, including. Thus, the choice of the most acceptable method of commercialization should be justified from the point of view of the expected profit that it can bring to the owner of the rights in specific conditions.

The Value Attribution Solution: A Novel Approach to Financial Allocation and Performance Evaluation in Organizations

This paper introduces the Value Attribution Solution , a novel approach to financial allocation and performance tracking that enables organizations to monitor and allocate both costs and revenues at an unprecedented level of detail. By leveraging advanced data integration techniques and multi-dimensional analysis, the framework provides organizations with real-time insights into value creation and resource utilization across various operational dimensions. This research presents the theoretical foundations of the solution, details its methodology and implementation process, and discusses its potential impact on organizational performance and decision-making. Through a series of case studies and empirical analyses, we demonstrate the solution's effectiveness in enhancing financial performance, operational efficiency, and strategic planning across diverse industries. The solution represents a significant advancement in management accounting and financial control systems, offering a powerful tool for organizations seeking to optimize their resource allocation and value creation processes in an increasingly complex and dynamic business environment.

Tinjauan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada PT DAYA HIDUP SEMESTA

PT Daya Hidup Semesta is a trade company whose main activity is to buy, store as stock and sell health and safety products under the 4Life brand. The supply of goods is a very important factor for a trading company because the main activity of the trading company is to sell the supply of Goods to the customer in his business to make a profit or profit. Therefore, the supervision of the management of goods and services should be carried out in accordance with the procedures of registration, the procedure of demand and the procedure for the production of the goods have been applied according to the theory of which there has been adequate separation of tasks, the process of authorization of documents and the system of recording of the application of computerized supplies and there is internal verification independently. Keywords: accounting system, and merchandise supplies

Accountability of Village Fund Management with the Village Financial System Application

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis. Highlights: Transparent accounting improves village fund management efficiency. The Siskeudes application enhances financial reporting accuracy. Public participation is vital for accountable village governance. Keywords: Governance, Management, Transparency, Accountability, Siskeudes

From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL

Modern advances in technology have increased the demand for traditional accounting systems to be upgraded for real-time data processing, security, and standardized reports. Thus, this paper proposes a new accounting information system that integrates IoT, blockchain, and XBRL. The proposed system aims to automate the accounting process by using IoT to collect data and send it automatically to a blockchain, which acts as a database that will generate journal entries automatically through smart contracts. XBRL will then be used as an output method for standardized financial reports based on the data transferred from the blockchain. This paper uses a qualitative research design based on semi-structured interviews with 13 industry experts from IT engineering, academia, and financial systems analysis. NVivo software was used to conduct a thematic analysis of interview transcripts. The findings demonstrated that integrating IoT, blockchain, and XBRL is technically feasible, with significant potential to enhance accounting systems. Additionally, the findings identified key challenges of the proposed system, including the complexity of integration, data validation across technologies, costs, user adoption, and scalability concerns. However, the results showed that this system offers substantial benefits, such as real-time data capture from IoT devices, secure data storage and immutability through blockchain, standardized financial reporting via XBRL, accounting process automation, improved data accuracy, and enhanced security and transparency in financial reporting. The study also identified an optimal mechanism for ensuring seamless data transmission between these technologies. The study makes a valuable contribution to the accounting field by providing a new framework for automating data collection, enhancing data security, and streamlining financial reporting, with significant potential to advance accounting systems and improve transparency, accuracy, and efficiency in financial reporting. The study’s potential to impact accounting systems and financial reporting research and practice emphasizes its importance.

Pengaruh Aksesibilitas Laporan Keuangan dan Sistem Akuntansi Keuangan Daerah terhadap Good Governance yang Dimediasi oleh Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Bogor)

This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.

Data-Driven Audits: Audit Analytic Platforms and General Ledger Analytic Tools

SUMMARY The future of auditing is a data-driven audit, which extracts and analyzes digital data stored in client accounting systems. To help conduct data-driven audits, audit firms are developing audit analytic platforms (AAPs). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection of high-risk transactions for substantive procedures. GLATs help support audit quality and provide valuable new insights about client operations. We discuss the analytics routines used by GLATs, the forces driving their use, and some potential limitations of this technology. Data Availability: Data are available from the authors. JEL Classifications: M4.

Drivers of Public Opinion on the Acceptability of Distorting Performance Measures

ABSTRACT Agents often inflate measured performance by distorting operating decisions (e.g., real earnings management) and/or reporting decisions (e.g., accruals management). Across four studies, we find that public judgments of distortion’s acceptability largely reflect assessments of how harmful and norm-violating the distortion is. Judgments of operating distortion primarily reflect assessments of harm, whereas judgments of reporting distortion primarily reflect assessments of norm violation. These results are consistent with the Theory of Dyadic Morality (Gray, Waytz, and Young 2012; Schein and Gray 2018). We also find that those who perceive an accounting system as more unfairly withholding an agent’s bonus assess distortion (especially reporting distortion) to be less norm-violating. Those who perceive the performance measure as less appropriate for capturing the value of performance to stakeholders assess distortion (especially operating distortion) to be more harmful. Assessments of distortions’ harm and norm violation explain a substantial portion of the variation in acceptability judgments.

Impact Compatibility between the Accounting and Economic System in Achieving Economic Development: An Applied Study on a Sample of Companies listed in Iraqi Market of Securities

This study aims to examine and analyze the role of compatibility between the accounting and economic systems in in achieving the economic development. In addition, To achieve the objectives of this study, an applied method approach based on quantitative and mathematical evaluation and analysis of the variables depending on the annual financial statements of the following: an intentional sample of commercial banks, a sample of companies listed in the Iraqi Securities Market, and official market bulletins from 2017 to 2021. The study sample consisted of 28 banks and companies listed in the market, divided equally between the banking sector, represented by the sample of the Applicable Sector of the IFRSs, which was 14 banks, and a sample of companies in other sectors of the market and not applicable to the IFRSs, represented by 14 companies distributed among different sectors according to the relative weight. Moreover, to examine the hypotheses of the study, the inferential statistical method was used; EViews program to examine the relationship between the variables, , and finally the SSPS program to examine the statistical differences between the study variables. Based on the above, the study reached a set of conclusions, the most prominent of which was the existence of a relationship and a significant impact of between the accounting and economic systems in economic development and economy systems in the context of Iraq. The study reached a set of recommendations. The most prominent recommendation is the need for professional regulators of the accounting profession in Iraq to between the accounting and economic systems. This is due to the great advantages that contribute effectively and efficiently to the quality of accounting and economic work, in addition to the ongoing bases follow-up on its implementation, and this will be reflected positively on the level of the economy of the country.

Features of the application of accounting information systems in corporate accounting and financial management

The paper is devoted to the implementation of accounting information systems in corporate accounting and financial management. Accounting information systems (AIS) are important to today's enterprises for several reasons, as they greatly influence the improvement of the efficiency of corporate accounting and financial management. Modern enterprises need to process ever-increasing amounts of data. The purpose of this paper is to investigate and explain how accounting information systems (AIS) affect corporate accounting and financial management of enterprises. The main purpose of OIS is to ensure the accuracy, timeliness and availability of accounting information to support management decisions. OIS consists of computers, servers, network equipment and other technical means necessary for the operation of the system. It was determined that accounting information systems play a key role in corporate accounting, providing automation of accounting processes, increasing accuracy and reliability of data, timeliness of reporting, support of management decisions and compliance with regulatory requirements. It is noted that modern trends in the development of OIS are focused on automation, flexibility, integration of new technologies and increasing the level of security. The implementation of accounting information systems in the corporate environment has significant advantages, such as increasing the accuracy of accounting, automating processes, optimizing financial management and ensuring compliance with regulatory requirements. However, it is also associated with certain challenges, including high implementation costs, complexity of integration, resistance to change by staff, security and data privacy issues. Weighing these factors, enterprises should carefully plan the implementation of OIS in order to maximize its advantages and minimize its disadvantages. Given the rapid pace of change in digital technologies, business leaders must ensure that accounting systems can be easily adapted to new innovations and market demands, as well as ensure adequate training and training of personnel dealing with digital accounting systems and modern technologies.

Features of Accounting under Uncertainty and Risk Conditions

Introduction. The purpose of the activity of each commercial organization is to make a profit, and therefore it is especially important, given the limited labor, material and financial resources, to achieve the planned performance indicators presented in both financial and non-financial assessments. Risks arising in conditions of external and internal uncertainty have an impact on the implementation of the financial and economic activity plan. To ensure the continuity of an economic entity's activities, it is necessary to form a flexible accounting system that accumulates information not only about the facts of economic life that have occurred, but also their characteristics from the perspective of risk-oriented management, in order to reduce the impact of uncertainty conditions on the financial results and property status of the organization. Purpose. Identification of accounting system problems in conditions of risk and uncertainty. Methods. The work uses general scientific research methods - comparison and analysis at each of the presented stages of the study based on an information base, including open data sources, scientific publications of Russian and foreign authors. Results. The key results of the study are 1) the differentiation of the definitions of "risk" and "uncertainty"; 2) the comparison of the chronology of the development of risk management and accounting; 3) the establishment of conceptual problems in accounting under conditions of risk and uncertainty. Conclusions. This study confirms and identifies conceptual problems in accounting in conditions of uncertainty and risk, pointing to the need to develop organizational and methodological foundations based on theoretical principles, which in turn will increase the competitiveness of economic entities of different forms of ownership and types of activity.

Behavioural Reasoning Theory Perspectives: Hospitality Accounting System Adoption

This study delves into the behavioural intention to adopt Hospitality Accounting Systems (HAS) in Bali's villa accommodation sector, employing the Behavioral Reasoning Theory (BRT) framework. Through a representative sample of 363 villa owners or managers, utilising the PLS-SEM technique, it explores how personal values, reasons for and against, and attitudes influence HAS adoption intentions. The findings underscore the significant impact of attitude on adoption intentions, with values significantly affecting attitude and reasons for and against. Interestingly, while reasons for directly influence intention, reasons against have the opposite effect. Future research avenues could explore additional factors influencing technology adoption and delve into the long-term implications of technology integration on organisational performance and user satisfaction. This study enriches theoretical frameworks and offers actionable insights for enhancing technology adoption in the hospitality industry and beyond.