Concept Of Accountability Research Articles

Development of E-Comic Based Learning Media to Increase Student Learning Motivation on Journal Material Adjusted by Service Companies for Class XII High School Students

This study aims to develop e-comic-based learning media to enhance the motivation of Grade XII students at SMA Kolombo in learning adjusting journal entries for service companies. The research employed the ADDIE development model with a control group experimental design. Media evaluations indicated that the e-comic is highly feasible, scoring 4.77 from media experts, 3.88 from material experts, and 5.27 from Accounting teachers. Data collected through observations, interviews, and questionnaires showed a significant motivation improvement in the experimental class, with average scores increasing from 90.62 to 105.69, compared to a less significant increase in the control group. An independent t-test confirmed significant differences between the groups (p < 0.05), demonstrating the e-d effectiveness. This study recommends e-comic media as an engaging, interactive, and efficient innovation to improve students' motivation in learning accounting concept..

The Relationship between Epistemological Beliefs and Assessment Conceptions among Pre-Service Teachers

Abstract This study examined the relationship between pre-service teachers’ epistemological views and their assessment conceptions, as well as how epistemological beliefs and their components contribute to the variation in their assessment conceptions. Utilizing a quantitative descriptive correlational research design, data were collected from 197 pre-service teachers at Fitche College of Teacher Education in Ethiopia through the Epistemological Belief Questionnaire and Assessment Conception Questionnaire. The analysis involved correlation and multiple regression techniques. The findings revealed a significant association between epistemological beliefs and assessment conceptions with a strong correlation in the ‘omniscient authority’ and ‘simple knowledge’ sub-dimensions. However, the ‘quick learning’ sub-dimension exhibited a weaker relationship. Furthermore, pre-service teachers showed a high level of agreement with the concepts of improvement and school accountability, whereas agreement with the irrelevance of assessment was moderate, yet students’ accountability was not significantly related to their epistemological beliefs. Generally, the findings of the study uncovered a meaningful correlation between pre-service teachers’ epistemological beliefs and their conceptions of assessment. This study’s findings could highlight the need to incorporate progressive assessment concepts and advanced epistemological beliefs into educational programs such as teacher education to improve pre-service teachers’ professional beliefs and competencies that would have cascaded effects on the school teaching-learning.

Research on the Integration Path of Enterprise Management Accounting and Financial Accounting: Taking Construction Enterprises as an Example

The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry. Management accounting and financial accounting, as integral components of enterprise management, play indispensable roles in the development of construction companies. While both disciplines possess distinct characteristics, the evolving business landscape necessitates a more integrated approach. By combining the strengths and values of both, construction companies can gain valuable insights and make informed decisions. This paper delves into the concepts of management accounting and financial accounting, explores the feasibility of their integration within construction companies, and provides recommendations for implementation to foster sustainable development. The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.

THE TRANSITION FROM DIVAN-I MEZALIM TO OMBUDSMAN: ADDRESSING THE NEED FOR PUBLIC MONITORING

The concept of accountability is undoubtedly one of the most emphasized democratic issues in modern administrations. The concept of accountability has a very important place in Turkish administrative culture. The institution of Divan-ı Mezalim, of which we observe prominent examples in the Seljuk Empire, represents a primitive form of today's ombudsman from the trend of providing citizens with a platform to voice their complaints against government injustices. This situation developed in the Ottoman period with institutions such as the Divan-ı Hümayun, Şeyhülislam, and Kadı courts to ensure that the people's complaints were heard and addressed. In today's Turkey, the Ombudsman institution was established to act as a bridge between the state and citizens, reflecting an ongoing commitment to public oversight and accountability. This study aims to show how the Divan-ı Mezalim, as a platform for seeking rights, may have opened the door to the Ombudsman in theory and practice. The study uses qualitative methods such as descriptive and historical analysis.

A Commentary qnd Analysis Of A Qudsiy (Holy) Hadith (O My servant, I have forbidden you oppression.)

This article analyzes one of the blessed Qudsi hadiths of Prophet Muhammad (peace be upon him). A Qudsi hadith is a narration that comes from Allah, but the words and phrases are conveyed by the Prophet (peace be upon him). The hadith presented in the article includes Allah's commands to His servants, His mercy, and His instructions for seeking guidance, forgiveness, sustenance, and protection from harm. The hadith emphasizes that all human beings are in constant need of Allah in both religious and worldly matters, and that only Allah can fulfill their needs. The importance of relying solely on Allah for all needs and the concept of personal accountability for one’s actions are also highlighted in the hadith.

The principles of civil proceedings in Ancient Rome: a historical and legal review

In the article, the authors analyze the genesis of the principles of national civil procedure based on the analysis of Roman law. It is noted that the principles of civil procedure of Ancient Rome laid the foundation for most modern legal systems around the world. The Roman legal tradition, with its complex structures and convincing philosophy, is an important source of knowledge not only for scholars and higher education students, but also for practicing lawyers. The principles of civil procedure in ancient Rome stem from a comprehensive understanding of how the legal system functioned. At the heart of these principles is a complex system designed to uphold justice, promote fairness, and ensure access to the courts for all citizens. In ancient Rome, judicial proceedings were governed by a set of principles that were known primarily from customary practice and later codified in sources of law such as the Corpus Juris Civilis. These principles were intended to balance the scales of justice among the competing interests of various stakeholders, including individual litigants, the state, and society as a whole. Each principle functioned not only as a rule, but also as a reflection of broader societal values encompassing the concepts of fairness, accountability and integrity of the judicial process. In this article, the authors analyze the rule of law, the principle of dispositivity, the principle of competition, the principle of publicity, the principle of transparency, and the principle of justice. Based on a critical analysis of the views of scholars presented in legal science, the authors conclude that it was the Roman civil procedure that became the foundation for the formation of the principles of civil procedure of many modern legal systems, which provide invaluable insights into the nature of justice, formalism and the role of law interpretation. Roman law remains an important topic in legal research, providing fundamental knowledge about the evolution of legal institutions and procedures. It allows modern lawyers to understand the reasons for many modern legal innovations. As legal systems continue to evolve, the principles of civil justice originating in ancient Rome will undoubtedly influence current discussions about justice, equality, and the rule of law.

Understanding ministerial accountability in the New Pentecostal Prophetic churches

Within churches, congregational health and well-being require not only efficient church leadership, but also prudent church management. Good leadership structures influence governance and ministry tasks, and the awareness of accountability is a vital concept within organisations. It shapes the entire managerial progression influencing values, objectives and practices. This article reports on a study to establish the understanding of ministerial accountability in the New Prophetic Pentecostal churches. Findings reveal a unique understanding of leaders’ personal accountability, communal and cultural ministry practices and public accountability towards the broader community. This article speaks to the normative task of the Church and creates a new reflection on ministerial accountability and ethical practices as well as implications for congregational development broadly.Contribution: This article highlights findings on how New Prophetic Pentecostal churches understand the concept of ministerial accountability with limited literature on the topic. Gaining insight into the African cultural heritage and values when examining the neo-Pentecostal perspective will enhance the understanding regarding their beliefs and principles.

Impact of Accounting Information System and Transparency on Good Governance: A Study of Nizamabad Municipal Corporation in Telangana

In order to implement good governance, there are some concepts that have to be considered. The concepts of accountability and transparency are representing the quality of accounting information in any organization. Municipal administration accounting is closely linked with the implementation and accounting treatment in the public domain. It means that the purpose of Municipal Accounting is to provide the necessary information in order to manage the operations and allocation of resources entrusted to the organization appropriately, efficiently, and economically. It also aims at providing information to report accountability of the management in implementation and to report the results of operations regarding the use of public funds. The quality of Accounting Information System has a very important role in the creation of Transparency and Good Governance. This study is intended to investigate the Impact of Accounting Information System and Transparency on Good Governance in Nizamabad Municipal Corporation of Telangana State.

An Examination of Accounting Practices in the Pisuke Tradition of the Sasak Tribe

This study aims to reveal accounting practices in the pisuke tradition of the Sasak tribe in Mantang village. This study uses ethnography as an analytical method with an interpretive paradigm. Data collection was carried out through observation, interviews, and documentation. The results of the study indicate that the amount of pisuke is determined by a woman's social position such as family background, education level, and occupation. The concept of pisuke accounting describes income for women and obligations for men. The self-value of Sasak women in the pisuke tradition is recognized as an asset, capital, income, and burden. The pisuke tradition is not just a provision of material, but also a manifestation of social values ​​such as the values ​​of affection, respect, and family values. This finding can increase public insight that pisuke refers to financing wedding needs like its beginning. This tradition also shows how the Sasak people maintain cultural heritage by maintaining authenticity and preventing its extinction.

Behavioral aspects of auditor detection of fraud in financial statement audits

Over the past 50 years, in the researches of foreign scientists, the issues of accounting and auditing have been considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists, behavioral accounting in accounting and auditing was almost not considered. The main meaning of the theory of behavioral accounting is not to consider accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. The paper examines the behavioral aspects of financial reporting fraud, cognitive research in accounting and cognitive styles, the impact of the auditor's cognitive style on fraud detection, ethical aspects of accountants’ and auditors' behavior, etc. The behavioral aspects of fraud from both the perpetrators and the auditor, the states of fraud, and the fraud triangle are investigated. Behavioral aspects of fraud using behavioral theories, in particular cognitivism are investigated. Thus, cognitive characteristics (abilities, cognitive style, and strategy), types of auditor cognitive styles, cognitive factors that affect auditor performance, and cognitive processes used by auditors when considering financial reporting fraud are investigated.

Generative AI Ethics: a Comprehensive Safety and Regulation Framework

The quick development of generative AI technology has brought about revolutionary new possibilities for decision-making, design, and content production. But these developments have also raised serious ethical questions, emphasizing the need for an all-encompassing framework to guarantee the security and control of generative AI systems. To address the ethical issues raised by generative AI, this study puts forth a paradigm that centers on the concepts of accountability, transparency, and governance. Strategies for reducing the dangers associated with AI-generated content are provided by this paper through an analysis of the present regulatory frameworks and the identification of gaps. The framework that is being suggested supports a multi-stakeholder approach that incorporates technical, legal, and ethical viewpoints to establish a well-rounded and efficient regulatory framework. The discussion of research directions for the future and the significance of continuing discourse to maintain AI technologies in line with social ideals finishes the article.

THE EFFECT OF FAIR VALUE ACCOUNTING ON EARNINGS QUALITY IN JORDANIAN BANKING AND REAL ESTATE SECTORS: CONCEPTUAL PERSPECTIVE

This study aims to explore the concept of Fair Value Accounting (FVA) and its effects on Earnings Quality (EQ) measures within the banking and real estate sectors listed on the Amman Stock Exchange (ASE). The significance of the study is derived from the importance of FVA, as the quality of accounting earnings is a crucial component in measuring the quality of financial reports based on FVA. EQ represents the ability to predict future earnings and the stability of bank earnings through EQ measurements. The introduction of International Financial Reporting Standards (IFRS) has mandated compliance for all listed companies in the banking and real estate sectors in Jordan, presenting a significant challenge for accountants. This challenge arises because the standards emphasize the importance of fair value (FV) on listings at the Amman Stock Exchange, aiming to enhance the genuine and fair representation of financial reports. IFRS has introduced FVA to these companies to evaluate their earnings from assets and liabilities in Jordan, following IFRS recommendations. EQ measures are based on four attributes: persistence, predictability, volatility of earnings, and closeness to cash, as reflected in the companies' income statements. This study anticipates that strict compliance with IFRS standards will significantly improve EQ through enhancements in these measures. Based on the available literature, this conceptual study posits that FVA impacts EQ measures such as persistence, predictability, volatility of earnings, and closeness to cash in the Jordanian banking and real estate sectors. It concludes that poor implementation of FVA adversely affects EQ measurements in these sectors in Jordan.

Success or failure? Performance of chatgpt in the conceptual, procedural, and attitudinal skills of the CFC sufficiency exam

This study aimed to identify the performance of ChatGPT in the sufficiency exam of the Federal Accounting Council (CFC), considering conceptual, procedural, and attitudinal skills. Conceptual skills refer to the theories and concepts of Accounting; procedural skills involve the rules and techniques necessary for professional objectives; and attitudinal skills represent acquired dispositions to assess and act in various situations. All exams administered by the CFC between 2018 and 2022 were analyzed using the Artificial Intelligence (AI) tool. The results showed that ChatGPT passed the majority of the editions analyzed (8 out of 10), performing well on "conceptual" and "text interpretation" items but yielding unsatisfactory results on "procedural" and "attitudinal" questions. These findings indicate that AI faces challenges in areas related to professional practice and the application of accounting knowledge. While it performed well in some editions, its approval was partly facilitated by the number of nullified items, highlighting its difficulty in solving more complex accounting problems. The increasing presence of technologies such as ChatGPT raises questions about the future of accounting professionals and the need to adapt to an ever-evolving environment, where automation may allow accountants to focus on strategic activities, such as financial analysis and consulting. Thus, this study offers contributions to accountants, educators, and regulatory bodies regarding the impact of technology on Accounting Science, reflecting on the challenges, opportunities, and risks imposed by technological evolution.

Intergenerational accountability in the times of just transitions

PurposeThis study explores the concept of intergenerational accountability to address the grand challenge of a just transition. Intergenerational accountability extends the notion of accountability for the other to include future generations in ways that avoid the trap of long-termism and delayed action.Design/methodology/approachWe follow a critical qualitative case study approach with an Indigenous community in a settler colony. Sources of empirical materials include semi-structured interviews and documentary reviews, analysed abductively through thematic analysis.FindingsIntergenerational accountability extends the notion of accountability for the other temporally by including future generations. Indigenous temporalities offer a way to address concerns that accountability to distant future generations could delay the urgency to act now. Findings suggest that the “eternal present”, where aspirations of ancestors and obligations to descendants coalesce into a contemporary obligation, has the potential to help confront the climate crisis. However, the ability to actively practice these understandings is constrained by commercial “best practice” and the colonial state. These constraints necessitate struggles for Indigenous self-determination that also exist in the eternal present.Originality/valueWe extend the concept of accountability for the other to include future generations, but avoid the trap of long-termism delaying action through the eternal present of Indigenous temporalities. However, these temporalities are constrained, so struggles for Indigenous self-determination become closely intertwined with struggles for a just transition.

Evolution of the fair value concept in accounting and its impact on the theory and practice of financial reporting

Subject. This article examines the evolution of the concept of Fair Value in accounting and its impact on the theory and practice of financial reporting. Objectives. The article aims to study the historical development of the concept of Fair Value in international and national accounting practices, and assess the impact of its application on the reliability and relevance of financial statements. Methods. For the study, I used the methods of theoretical analysis and synthesis, as well as comparative analysis. Results. The article finds that the transition from historical value to fair value is due to the need to provide more relevant, objective and significant information to users of financial statements. The evolution of this concept has led to changes in approaches to the valuation of assets and liabilities, improved transparency and comparability of reporting. The article reveals the problems of applying fair value associated with the subjectivity of assessments, the complexity of their application and the need to improve the skills of specialists. Conclusions. The article concludes that the essential role of fair value in modern accounting is recognized, and there is the need for its correct application. Improving the methodological and regulatory framework, harmonizing national standards with international standards will help improve the quality of financial reporting, meet the information needs of stakeholders, as well as improve the comparability of data at the international level.

Designing natural capital accounting for agriculture: perceptions of farm accountants

PurposeThis paper aims to accelerate the development of natural capital accounting via an early report of farm accountants responses to prototype natural capital accounts. The authors test an approach to co-development with this important group who are both preparers and users of natural capital accounts but are not presently included in the research or development of natural capital accounting.Design/methodology/approachSeven practicing farm accountants and three accountants with an interest in this area were interviewed to gather responses to prototype farm natural capital accounts and make changes to improve the clarity, relevance and usefulness of the accounts. The paper calls for more work in participatory co-development to speed up the development and implementation of natural capital accounting.FindingsThe authors found that all participants were supportive of the concept of natural capital accounting and the consideration of agricultural ecosystems as assets of a farm business. Most participants could interpret the accounts and saw them as useful and important to improve sustainability outcomes. Participants highlighted the need for 1) the development of reliable, consistent valuation methods that resist manipulation; 2) natural capital accounting to be affordable and provide value to users; and 3) farmers to be supported to apply and report the methods for different objectives and contexts.Research limitations/implicationsSince agriculture is a significant source of greenhouse gas emissions and changes to natural capital in the economy, information included in natural capital accounts of farm businesses is important to inform policy as well as farm management decisions. This research reveals strategies for policy makers to accelerate the supply of this information to enable market and other incentives to address urgent issues related to sustainability. Results of this study are from a limited sample of well-informed individuals and are thus preliminary. However, they highlight the need (and opportunity) to further co-design natural capital accounts in agriculture with farm accountants.Practical implicationsFarm accountants are important stakeholders in the development and implementation of natural capital accounting processes and systems, yet they are currently excluded from the science and standard-setting processes underpinning natural capital accounting. Co-development represents a fundamental shift in how the science around natural capital accounting is done and is an important step towards creating a more transdisciplinary approach to working with users. The authors show how users can be involved in developing natural capital accounting methods, standards and reports.Social implicationsNatural capital accounting is a promising method to help reverse sustainability problems, if it is co-developed with stakeholders to be useful and useable.Originality/valueTo the best of the authors’ knowledge, this research is the first to report on farm accountants’ perceptions of natural capital accounts in agriculture and to present a case study of co-developing natural capital accounts with farm accountants.

Training on Preparation of Financial Reports Based on Accurate Application and Tax Calculation for UMKM in Mendalo Darat Village, Jambi Luar Kota District, Muaro Jambi Regency

This training and financial report preparation are designed as a form of community service with the aim of enhancing their knowledge and skills in preparing financial reports and accurate application-based tax calculations for MSME entrepreneurs in Mendalo Darat Village, Muaro Jambi Regency. Through this training, participants are expected to understand the importance of preparing good and correct financial reports in accordance with accounting standards, as well as to increase awareness of the tax obligations that entrepreneurs must fulfill. The results of this activity show that the participants' understanding of basic accounting concepts, tax calculations, and the use of the Accurate application has significantly improved. Participants are able to apply the new knowledge, starting from entering transaction data to producing complete financial reports. In addition, they also showed an increased awareness of tax obligations and how to correctly calculate taxes according to the applicable regulations. This training has a positive impact on the financial management of MSMEs, which is expected to help improve operational efficiency and business sustainability

Implementation of the Triple Bottom Line Accounting Concept at Hotel X

Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is carried out through interviews, observations, and documentation studies. This study uses the Triple Bottom Line Accounting concept by Elkington. The results of this study indicate that Hotel X has implemented the Triple Bottom Line Accounting concept well. The concept of planet, people and profit is implemented through various sustainability programs. Hotel X charges costs for environmental and social activities as hotel cost burdens. Hotel X does not only focus on profit, but also on the natural and social environment of the community.

Legal protection of personal data security in Indonesian Local Government apps: Al Farabi's perspective

The rapid advancement of technology is a double-edged sword. While it provides easy access to information, it also opens the door to unrestricted access, including personal data. Governments worldwide are leveraging technology to enhance their connection with citizens and deliver top-tier public services. In this vein, the Provincial Government of DKI Jakarta as an Indonesian local government, launched a SuperApps called JAKI in 2019 as a dynamic platform for two-way communication between DKI Jakarta residents and local authorities. This research employs empirical juridical methods, incorporating statutory and conceptual approaches. Drawing from primary sources, including DKI Jakarta Regional Secretariat Decree Number 99 of 2022 concerning the Citizen Relations Management application and interviews with the Smart City Developer Service Unit, the study demonstrates that JAKI ensures robust data security. The app complies with ISO 2700, an international standard that regulates information security management systems and fulfils the three core components: confidentiality, integrity and availability. Furthermore, in alignment with Al Farabi's concept of information security accountability, the emphasis is placed on collaborative social responsibility between data owners and collectors, represented by DKI Jakarta Provincial Government. This cooperation is both fair and beneficial, adhering to the fundamental principles of political philosophy and ethics.

Training on Preparing Financial Reports and Filling Out Annual SPT at Toko Serasi

This community service activity aims to improve partners' understanding of preparing financial reports based on the Akuntansiku application and reporting Annual Tax Returns online. The implementation process includes observation, socialization, training, and evaluation methods, with the delivery of materials on basic accounting concepts, Akuntansiku application features, preparing financial reports, and filling out Annual Tax Returns online. The results of the activity show an increase in partners' understanding of preparing financial reports based on the Akuntansiku application and reporting Annual Tax Returns online, which has positive implications for the sustainability of their businesses and compliance with tax obligations.