Development Of Financial Accounting Research Articles

Financial Accounting and Tax Management under the Background of the Internet

With the rapid development of Internet finance, the fields of financial accounting and tax management show new characteristics, which further promotes the reform and development of financial accounting and tax management. Based on this, starting from the current problems of Internet financial accounting and tax management, this paper discusses the countermeasures to strengthen Internet financial accounting and tax management. The so-called learning activity is a series of teaching and learning activities in a specific environment. It includes both teaching and learning. Using a study plan to summarize can better reflect an attitude toward students' study plans. There are seven main perspectives on discussing teaching and learning activities in relevant translated works. They are the Angle of teaching content, the Angle of learning or cognitive psychological process, the Angle of teaching principle, the Angle of teaching mode, the Angle of teacher- student relationship, the Angle of stage or process and the Angle of discipline. In the past 20 years, the curriculum and teaching reform of primary education in China has taken teacher-student as the starting point, but its practical effect in curriculum implementation is worth rethinking. At the same time, based on the study of translated works, the author analyzes the exploratory learning activities under the situation of concise problems.

ІНФОРМАЦІЙНО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ОБЛІКОВО-ФІНАНСОВОЇ СКЛАДОВОЇ СИСТЕМИ ЕКОНОМІЧНОЇ БЕЗПЕКИ АГРАРНИХ ПІДПРИЄМСТВ

The article summarizes the approaches to information and analytical support of the accounting and financial component of the agricultural enterprises’ economic security system. At the time of unstable economic situation in the country, effective management of agricultural enterprises requires the creation of a new information system that would provide reliable, high-quality, and timely data for management staff to make management decisions. This has led to an increase of an economic security’s role as one of the enterprise management system’s elements. The accounting and financial component of economic security is a system of economic management of the enterprise, located at the intersection of different management functions and areas of activity of the enterprise. In the current conditions of global socio-economic development, a very important component is the information and analytical support of the management process, which is the collection and processing of information needed to make the necessary management decisions. The management of agricultural companies is certainly tasked with obtaining accounting and financial information, its processing, as well as the further formation and transmission of new derivative information in the form of management influences. In the practice of economic activity for effective management must be developed accounting and financial policy, which should ensure the achievement and strengthening of the optimal level of the economy’s financial condition. Accounting, financial, tax, and management accounting data should be taken into account when implementing financial policy. Lack of necessary information, the use of doubtful or outdated data is a precondition for serious miscalculations in making the right decisions. Financial accounting is the basis of economic security and it is a defining element of the national accounting system, which is regulated by the government. The development of financial accounting in the agricultural production sector necessitates the unity of calculating methods’ system of financial indicators and proper information reflection through technical, technological, organizational, managerial and economic unity. Thus, one of the ways to raise the agricultural economy is to improve the information and analytical support of agricultural enterprise management, which confirms the relevance of the research topic.

Analyze the Development Model of Tax Accounting and Financial Accounting Based on MATLAB Software

MATLAB is a commercial math software for data analysis and other fields. Tax accounting is gradually developed and developed in the formation and development of financial accounting. It does not exist independently as a substantive work. It is based on financial accounting, but has its own tax characteristics and financial Accounting is significantly different. China is still in the primary development stage of tax accounting. In order to meet the needs of global economic development, the paper mainly analyzes the application of MATLAB in the accounting industry. We need accountants to continuously analyze and summarize the development of accounting.

Development and Future Trends of Financial Accounting in Indonesia

This study aims to find out how the development of financial accounting practices in Indonesia, the development of the accounting profession in Indonesia, and how the future trends of financial accounting practices in Indonesia. The results of the study showed that: (1) Thus far, the development of financial accounting practices in Indonesia was quite slow; (2) The development of the professional accounting organizations of Institute of Indonesia Accountants (IAI) and Institute Public Accountants of Indonesia (IAPI) tend to be slow until now, and (3) The tendency of financial accounting practices for the future in Indonesia is to start sequential entry in the notes of financial statement (disclosures) of reporting practices of Corporate Social Responsibility (CSR), reporting practices of human resource accounting, value added accounting , general price level accounting, ABC accounting, inflation accounting, and behavioural accounting. Keywords: Disclosures, CSR, human resources accounting, value added, ABC costing, behavioural accounting. DOI : 10.7176/RJFA/10-16-09 Publication date : August 31 st 2019

MANAGEMENT DAN TATA KELOLA AUDIT SISTEM INFORMASI

Abstract The function in the development of information technology in human activities today is indeed developing very rapidly. Information empowerment technology has become a major facility in business activities. In information technology in the part of business contributes greatly to fundamental changes to structural, operational and organizational management. Human resources has provide a large influence in the management of information systems in an information technology organization that develops significantly, it also results in important changes in accounting and financial governance. The function of Information Technology in the development of financial bookkeeping in each part varies. Rapid of development of information systems is in line with the rate of development of financial accounting. In terms of internal control, data processing and improving the quality and quality of information, it is very influential in the development of information technology. Computer-based Accounting Information Systems in generating financial information also affect the audit process. The development of information systems that ultimately provide new opportunities as the auditor

Research on the Development of Financial Accounting under the Environment of Network Economy

The network economic environment has a great and profound influence on accounting nature, accounting goal, accounting function, accounting hypothesis, accounting measurement attribute, accounting basis, accounting information quality characteristics, accounting elements, accounting reports and other accounting theories. The in-depth study of these effects will help to further expand the e-business theory, accounting theory and accounting practice knowledge under the network economic environment. This paper, starting with a brief understanding of the network economy and the network economic accounting environment, focuses on the analysis of the influence of the development of network economy on the research of accounting theory and practice, and then analyzes the main problems faced by accounting confirmation, accounting measurement, accounting records and accounting reports, and puts forward the corresponding improvement measures.

Revealing financial accounting in Finland under five historical themes

This article deals with the historical development of financial accounting in Finland from 1862 to 2005. The period starts with the publication of the first Finnish accounting textbook by August Lilius in 1862. The year 2005 marks another milestone: this was when all listed companies were obligated to prepare consolidated accounts according to IAS/ IFRS standards. The study applies a discourse analysis approach and presents Finnish financial accounting history under five discourses or themes, namely: entrepreneurship, academic, governance control, professional and financial market themes. Some of these have assumed more dominance over time while others have lost much of their former significance.

Corporate Governance and Controlling: A German Perspective

This article is focussed on the interdependencies between corporate governance and controlling from a German perspective. An impact analysis based on the area of auditing, supervision and control will follow. Using the example of intangible assets and long-term manufacturing contracts according to IFRS, the influences of internationalisation on controlling will be presented. The details show that the development of financial accounting into an integral business reporting system together with an increase in importance of controlling goes hand in hand. In the future, controlling will form the central link between corporate governance and business reporting.

Corporate governance and controlling - a German perspective

This article is focused on the interdependencies between corporate governance and controlling from a German perspective. An impact analysis based on the area of auditing, supervision and control will follow. Using the example of intangible assets and long-term manufacturing contracts according to IFRS, the influences of internationalisation on controlling will be presented. The details show that the development of financial accounting into an integral business reporting system together with an increase in importance of controlling goes hand in hand. In the future, controlling will form the central link between corporate governance and business reporting

The Development of Financial Accounting and Reporting Standards in the United Kingdom

The Acounting Standards Committee (ASC) has recently been reconstituted, its membership revised and its agenda drastically reduced. Such sweeping changes in the body responsible for the formulation of accounting standards in Britain necessarily invite speculation concerning the future of accounting standards in this country. However, we believe that the current problems of the ASC have to be seen in the context of the historical development of financial accounting and reporting standards in the United Kingdom. The ASC was only formed in 1969 and its work on the regulation of financial accounting, that is of financial measurement, has to be set against the background of a tradition of statutory regulation of financial reporting, that is the presentation and disclosure of financial information, which dates back to the early nineteenth century. The purpose of this paper is therefore to put the issues surrounding the recent upheavals in the ASC in the context of the historical experience.