Internal Accounting Research Articles

Do vaginal swabs alter empirical clinical management in obstetrics and gynaecology: A retrospective case-series and activity-based costing of the vaginal swab.

Vaginal swab microbiological testing is commonly performed as routine clinical management for various obstetric and gynaecological presentations. The clinical utility and cost-effectiveness of vaginal swab microscopy, culture and susceptibilities (MCS) in altering empirical management is ill-defined. To describe the clinical use of vaginal swabs in a tertiary women's hospital emergency department (ED), measure the impact of vaginal swabs on altering empirical clinical management, and to determine the economic cost of vaginal swab MCS. Retrospective case-series of vaginal swabs collected at a single, tertiary women's ED between January 2021 and July 2021. Symptomatology, clinical diagnosis, test results, and pre-swab and post-swab clinical management were determined upon medical record review. Economic costs of vaginal swab MCS were retrospectively determined via internal accounting records, permitting unit-level activity-based costing. A total of 660 vaginal swabs from 584 clinical episodes were included. Vulvovaginitis was the most common indication for swab collection (34.5%, 167 samples). Altered empirical management was observed in 9.8% of all swabs (95% CI 7.4-12.2%), with marked variability between clinical indications. Antimicrobial initiation was the most common alteration in management (8.9%, 95% CI 8.7-9.1%). The estimated cost of vaginal swab MCS was $29.71 AUD; labour, consumables and disposal costs accounted for 69.3, 29.8 and 0.9%, respectively. The impact of vaginal swab MCS on empirical clinical management is context-specific and variable. The majority of swabs performed do not impact upon empirical management. Antimicrobial initiation is appreciably more common than antimicrobial cessation with vaginal swab results.

Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s

ABSTRACT Given the generally ubiquitous practice of brewing, exploring accounting in breweries is useful to understand the evolution of accounting practices within firms over time. Breweries, many of which have survived for centuries, operate(d) in differing political, legal, professional and economic contexts, yet produce a relatively standardised product. A standard product but differing context may influence how accounting was practised within breweries over time, and some prior studies have adopted institutional concepts to explore the stability/change of brewery accounting. To date, much of the existing research is in an Anglo-Saxon context. This study contributes to a growing literature in other contexts by exploring Mahou, a Spanish brewer with the aim to examine how internal accounting practices were affected by a differing institutional context and the stability/change of these practices. The accounting records of Mahou reveal stable practices over the study period, despite change in its operating context. They also reveal an emphasis on meeting legal requirements, with less evidence of accounting information which may be useful for decision making. This conclusion is in apparent contrast to practices at other breweries of a similar period.

ORSO: The Organizational Structure Ontology

ABSTRACT Organizational structure information is deeply embedded in the different functional activities of accounting. This paper presents ORSO (ORganizational Structure Ontology), an ontology for describing organizational structures that can be reasoned with as part of accounting applications, developed following the principles and guidelines of design science research. ORSO allows the representation of key organizational constructs to meet internal and external accounting needs, including financial reporting requirements, analysis of an organization’s governance structure, economic analysis of agent and group performance, the definition and monitoring of controls, and responding to political and social inquiries about agents and other needs. A prototype is presented that demonstrates three possible types of applications of ORSO systems: (1) analysis of organizational structures, (2) accounting analysis through the integrated use of Resource-Event-Agent (REA) transaction data and ORSO specifications, and (3) constraint definition and monitoring. Data Availability: Additional information is available from the authors. JEL Classifications: M4.

The Cost of Lipoedema Treatment Exceeds the DRG Revenues - Evaluation of the Surgical Treatment Costs of Lipoedema (Stage III) at a German University Clinic

Liposuction for stage III lipoedema is a guideline-based but also time-consuming treatment, which can be carried out under specific conditions at the expense of the German statutory health insurance companies (SHI) based on a decision made by the German Federal Joint Committee ("Gemeinsamer Bundesausschuss", G-BA), the highest decision-making body in the German healthcare system, in 09/2019. We postulate that the treatment is not reflected in a cost-covering manner in the university cost system. This monocentric, retrospective study examined the economic aspects of 92 cases in 48 lipoedema patients treated during the period from 09/2019 to 08/2023 at the expense of the SHI. These cases were filtered out using DRG coding and the Operation and Procedure Classification system ("Operationen- und Prozedurenschlüssel", OPS), and the costs and revenues per patient were calculated using the data from our internal service accounting. After an inpatient stay of 2.64±1.33 days, the total revenue was € 4,726.79±680.98. This included € 1,532.92±856.99 inpatient costs, € 2,686.02±1,174.70 in operating costs, € 940.76±189.18 in anaesthesia costs and € 63.19±125.38 in other costs that had to be paid within the clinic. On average across all treatments, this resulted in a loss of -€ 875.22 /case. In 54 cases (59%), the costs exceeded the revenue. In total, the calculation of all cases resulted in a loss of € -80,520.63. If medical personnel costs are included, this amount rises to over € 100,000. The results show that the surgical treatment of lipoedema in the German DRG and university cost systems is not cost-covering. This could be relevant in the final economic assessment of the G-BA, which may result in an adjustment of the DRG revenue.

Traditional Authorities and Strategies in Demands for Self-Determination

Abstract Ethnic groups employ different strategies to pursue demands for self-determination. While some act within conventional channels of political contestation, others choose non-conventional strategies, including violence and rebellion. We conceive of this as a result of bargaining between group and state and argue that both sides’ institutions affect the likelihood of escalation. Specifically, groups with traditional authorities have the capacity and incentives to escalate conflicts. Only when such institutions are matched with internal accountability mechanisms can groups credibly commit so that bargaining failure and violence less likely. Similarly, states with open elections can tie their hands more effectively, and constitutional regulations of traditional authorities formalize state-group interactions, which also mitigates the effect of traditional authorities on conflict. We use new global data on groups that demand self-determination, their traditional political institutions, and their strategy choice from 2005 to 2015. We find support for our argument using various identification and estimation approaches. Groups with traditional authorities are much more likely to use violence, a finding that is not sensitive to the omission of unobserved confounders. Furthermore, this relationship is moderated by group-level audience costs and the strategic environment provided by the state. Our findings advance new perspectives on the interactions of customary and national institutions in determining subnational conflict.

Public Accountability and Deviant Behavior

This study aims to conduct empirical research regarding the issue of deviant behavior among public administrators. Organizational and interpersonal deviances have been used, describing deviance as a multidimensional construct. The study also identified public accountability dimensions; external accountability, internal accountability, leadership, and personality as contributors to the deviance problem. The structural equation modelling showed all constructs showed a degree of validity and reliability and indicated a fit model. Public accountability dimensions have caused variance in organizational and interpersonal deviance, except leadership. The findings can be used by decision-makers to identify the effect of public accountability against deviant behavior.

Evaluating the Role of Artificial Intelligence and Blockchain Technology on Companies’ Internal Accounting and Audit Reports

Evaluating the Role of Artificial Intelligence and Blockchain Technology on Companies’ Internal Accounting and Audit Reports

Negotiating between the accountability and the innovation mandates: evidence from Italian schools

ABSTRACT In Italy, the National Evaluation System (SNV), encompassing both internal and external accountability components, is designed not only to hold school actors accountable but also to stimulate innovation and change in pedagogical practices. Nevertheless, existing literature presents inconclusive and contradictory findings regarding the effects and the relationship between school performance-based accountability (PBA) and educational innovation. Utilizing sensemaking and filtering theories, this paper analyses the negotiation of PBA and innovation mandates in Italian schools, emphasizing how school actors interpret, filter, and adapt the policy expectations to their organizational and educational practices. Special attention is given to the influence of local school contexts and performative pressures on this process. The primary data collection method involves interviews with school leadership teams and teachers analysed through an ideal type case analysis. Findings reveal diverse school responses to the double mandates of PBA and innovation. Varied logics of school enactment within the contemporary policy context are identified, influenced by teacher attitudes towards PBA and schools’ socio-economic conditions. Innovation is evident in both advantaged and disadvantaged school contexts, albeit with distinct applications and interpretations. Overall, the adaptation of PBA prerogatives in schools to foster innovation and change is neither uniform nor direct, although external pressures impact educational practices across contexts. Beyond socio-economic factors and administrative and marketing accountability pressures, additional intervening elements include school leadership and staff cohesion as well as school infrastructure and material resources.

Was priority setting considered in COVID-19 response planning? A global comparative analysis

BackgroundThe COVID-19 pandemic forced governments across the world to consider how to prioritize resource allocation. Most countries produced pandemic preparedness plans that guide and coordinate healthcare, including how to allocate scarce resources such as ventilators, human resources, and therapeutics. The objective of this study was to compare and contrast the extent to which established parameters for effective priority setting (PS) were incorporated into COVID-19 pandemic response planning in several countries around the world. MethodsWe used the Kapriri and Martin framework for effective priority setting and performed a quantitative descriptive analysis to explore whether and how countries’ type of health system, political, and economic contexts impacted the inclusion of those parameters in their COVID-19 pandemic plans. We analyzed 86 country plans across six regions of the World Health Organization. ResultsThe countries sampled represent 40% of nations in AFRO, 54.5% of EMRO, 45% of EURO, 46% of PAHO, 64% of SEARO, and 41% of WPRO. They also represent 39% of all HICs in the world, 39% of Upper-Middle, 54% of Lower-Middle, and 48% of LICs. No pattern in attention to parameters of PS emerged by WHO region or country income levels. The parameters: evidence of political will, stakeholder participation, and use of scientific evidence/ adoption of WHO recommendations were each found in over 80% of plans. We identified a description of a specific PS process in 7% of the plans; explicit criteria for PS in 36.5%; inclusion of publicity strategies in 65%; mention of mechanisms for appealing decisions or implementing procedures to improve internal accountability and reduce corruption in 20%; explicit reference to public values in 15%; and a description of means for enhancing compliance with the decisions in 5%. ConclusionThe findings provide a basis for policymakers to reflect on their prioritization plans and identify areas that need to be strengthened. Overall, there is little consideration for explicit prioritization processes and tools and restricted attention to equity considerations; this may be a starting point for policymakers interested in improving future preparedness and response planning. Although the study focused on the COVID-19 pandemic, priority setting remains one of the policymakers’ most prominent challenges. Policymakers should consider integrating systematic priority setting in their routine decision-making processes.

Internal Control System

This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods, namely describing research results and then drawing conclusions. The conclusion drawn from this article is that to create internal control within the company, it is necessary to obtain quality employees who are in accordance with their responsibilities. The responsibility for developing and operating good internal accounting controls within the company lies in the hands of top management, because the management of funds from company owners is in the hands of top management. In this case, internal control has an important role in company management.

Sistem Kajian Literatur : Pengaruh Bisnis E-Commerce Terhadap Permintaan Jasa Audit E-Commerce

Internet usage has increased rapidly in recent years. Following its development, many companies have become more competitive by cooperating with electronic commerce or e-commerce. The ability to conduct transactions between two or more people using a computer network is called e-commerce. In e-commerce, all transactions are conducted electronically and some accounting systems can be accessed by external parties, thus affecting the internal control of the company. This raises new issues related to business operations, licensing and security of company assets. Since all evidence is electronic, this change also affects the company's audit work carried out by external auditors. External auditors need to understand the internal accounting control system to obtain reliable evidence. External auditors must use audit software to collect evidence, analyze evidence, and test internal and external controls. Therefore, the purpose of this study is to determine whether there is a significant influence between audit information and e-commerce on audit services. This study uses a systematic literature review (SLR) to systematically analyze most articles published between 2019 and 2024.

Increasing the efficiency of inventory management in the field of trade based on integrated BI and ERP technologies

The article explores the possibilities of improving the efficiency of inventory management in the trade sector by integrating business intelligence (BI) and enterprise resource planning (ERP) technologies. The article considers a model of combination of these technologies, systemises their advantages and limitations related to determination of economic efficiency of such integration on the basis of analysis of practical cases in three aspects related to information technology, economics and management. The study uses the methods of systematisation, analysis, synthesis, grouping, integrated ABC-XYZ analysis and case analysis. Further research is aimed at generalising practical cases in order to determine the prospects for the introduction of integrated technologies in the activities of trade enterprises. Particular attention is paid to optimising inventory management and increasing productivity through the use of business analysis tools and automation of operational planning and accounting processes. The practical value of the study lies in developing ways to rationalise inventory management, which will allow companies to formulate a procurement plan; plan an appropriate budget of income and expenses to avoid unforeseen costs and insolvency crises; improve cost management processes by drawing attention to the goods that account for the largest share of costs, as well as those characterised by high unpredictability of demand. This information is important for internal financial accounting, budgeting, operational and strategic planning.

The role of ChatGPT readiness in shaping language teachers' language teaching innovation and meeting accountability: A bisymmetric approach

There are some dichotomies surrounding ChatGPT's application and impact on education as a central part of artificial intelligence (AI) integration. Problems concerning negative preconceptions and the limited usage of this form of AI have been reported, as some teachers perceive it as a competitor. This is due to insufficient readiness for its integration and a lack of understanding of how it can facilitate teaching innovation. Due to this, the researchers applied a bisymmetric approach, where necessity conditional analysis (NCA) as a symmetrical approach employs necessity logic to identify the must-have factors required for language teachers' passing accountability, while PLS-SEM as an asymmetrical approach follows additive sufficiency logic to identify the should-have factors that contribute to helping them to pass their accountability. Applying this approach would generate more results from different perspectives in ChatGPT readiness and language teaching innovation with it. In this line, the researchers randomly explored 124 Iranian in-service language teachers ChatGPT readiness and their teaching innovation in helping them pass the external and internal language teaching competencies. The result of the PLS-SEM showed that the more the language teachers were ready to practically use ChatGPT alongside, aware of its opportunities and challenges in English language teaching (ELT), the more they could generate more language teaching methods and approaches with it, apply them to their language teaching procedures, and share them with their colleagues. Moreover, their generational language teaching methods with ChatGPT mediated the correlation between ChatGPT readiness and meeting internal accountability. Additionally, the NCA showed that the generation of language teaching methods with ChatGPT and their implementation through it were among the necessary factors that help language teachers meet both internal and external accountability by teaching language with ChatGPT. Based on these findings, the researchers recommended that stakeholders shift their focus from AI programming to AI teaching, especially for ELT.

PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE

This study aims to investigate the influence of internal control systems, accountability, and human resource competence on the implementation of good corporate governance in State-Owned Manufacturing Companies in Palembang City. The research method employed is associative research involving 50 respondents comprising Internal Auditors, Financial Managers, HR Managers, Accounting Department, and HR Department employees from 4 manufacturing companies. Data collection was conducted through questionnaire distribution using purposive sampling method. Quantitative analysis was employed as the analytical method. The results indicate that simultaneously, internal control systems, accountability, and human resource competence significantly influence the implementation of good corporate governance. Partially, internal control systems, accountability, and human resource competence variables also significantly affect the implementation of good corporate governance.

Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.

Environmental management accounting for strategic decision‐making: A systematic literature review

AbstractHeightened environmental concerns have prompted businesses to align with regulatory demands, fostering a need for internal accounting tools aiding managerial decision‐making. While environmental management accounting (EMA) has become pivotal in supporting eco‐efficiency decisions within organizations, a gap persists in comprehending its genuine, proactive implementation for sustainable development in the existing literature. This study investigates why and how EMA is used for strategic decision‐making. A systematic literature review of 89 studies was conducted, and factors influencing EMA usage for strategic decision‐making were identified using the drivers–enablers–outcomes–barriers framework. Three reasons for EMA use in strategic decision‐making were identified: legitimacy, organizational efficiency, and strategic sustainable development. This study highlights the evolving use of EMA within organizations, moving from short‐term applications to recognizing its long‐term potential for strategic sustainable development. It explains the changing motives behind EMA adoption, driven by factors that encourage the use of advanced EMA tools for proactive, long‐term decision‐making in sustainable development. The integration of these tools depends on internal organizational factors like management's environmental responsibility, and proactive leadership commitment to sustainability. By exploring theoretical underpinnings and motivations of enhanced EMA usage, this research contributes to pragmatic approaches in sustainability accounting, illustrating how organizations, initially adopting EMA for legitimacy, recognize its benefits in guiding proactive, solution‐oriented managerial decisions toward strategic sustainable development.

Zhenlong Specialty Financial Fraud Analysis and Thinking

In recent years, many companies through IPO, want to obtain huge economic benefits in a short period of time, but many do not meet the standards of listed companies trying to achieve the purpose of listing through some financial fraud, at the same time, certified public accountants also failed to effectively control of IPO audit business, often IPO audit failure, in the long run, will make investors doubt the capital market and professional certified public accountants. This paper takes the financial fraud incident of Zhenlong specialty products published in 2016 as an example, analyzes the reasons for financial fraud, then reflects on financial fraud from the perspective of business ethics and professional ethics of accountants, and analyzes the existing deficiencies from the perspectives of internal accountants and auditors, and finally puts forward corresponding suggestions.

The Political Settlements Dataset: Power Configurations and Political Blocs in the Global South, 1946-2018

Political scientists have long sought to understand power dynamics across the Global South, but efforts to systematically capture political power have been limited, and existing datasets have faced conceptual and measurement challenges. The Political Settlements (PolSett) dataset was developed to address these issues. This original expert survey-based dataset includes over one hundred political economy variables coded for forty two countries from 1946 or independence to 2018 (totalling 2,718 country years). It allows for a detailed mapping of countries’ power configurations, capturing information on the relative size, power and social composition of competing political blocs in society, as well as their internal cohesion, accountability relations and distribution of benefits. The dataset is expected to enable more direct and rigorous analyses of power differentials in the Global South and their impact on political and economic developments. This letter describes the conceptual background of the dataset, how it was constructed, discusses its validity, and highlights some of its key features.

The Effect Of SAKD Implementation, Organizational Commitment, Accounting Internal Control and The Use Of Information Technology On The Quality Of Government Financial Statements Batanghari Regency Area

This study aims to determine the effect of the application of the regional financial accounting system (SAKD), organizational commitment, internal accounting control, the use of information technology, and the organization of regional equipment (OPD) on the quality of financial statements produced by the local government of Batanghari Regency. This study adopts a quantitative approach method that focuses on numerical analysis to prove the hypothesis of the sample studied. In order to obtain relevant data, researchers used primary data collection techniques by applying three methods, namely questionnaires, interviews, and literature studies, a sample of 39 respondents filled out the questionnaire used to obtain primary data in this study which was then analyzed with SPSS version 25 with multiple linear regression analysis methods. The results showed that the variables of the Regional Financial Accounting System worth 4.554 > 2.032 at a sig of 0.000 < 0.05 which can be concluded affect the quality of the results of regional financial statements as a whole. Organizational Commitment Variable of 3.360 > 2.032 at GIS of 0.002 < 0.05 which explains that the quality of financial statements is affected partially or in whole. Internal Control Accounting variables of -1.154 < 2.032, at a GIS of 0.257 > 0.05, which can be concluded do not have a real influence on the quality of financial statement results. The variable of Information Technology Utilization is valued at 2.236 > 2.032, at a GIS of 0.024 < 0.05, which can be concluded to partially affect the quality of the financial statements produced.

Ethic Code and Internal Audit Quality

Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is based on PLS. Respondents are 109 internal auditors at the Supreme Prosecutor's Office of the Republic of Indonesia. Findings - The results of this study show that competence, accountability, and professionalism have a positive and significant influence on the quality of the audit outcome. In addition, competency, accountant, and professional influence positively and significantly on the performance of the auditor. The auditor's performance has a positive and significant impact on the quality of the audit outcome. Audit performance as a mediation role in this research is fully mediated, which means that significantly independent variables (competence, accounting, and professional) are able to influence the dependent variable (quality of audit outcomes) without going through the mediation variable (auditor performance).Research limitations/implications – Improve and maintain the Code of Ethics (competence, accountability and professionalism) within the Internal Auditor environment at the Attorney General's Office of the Republic of Indonesia. Keywords: Internal Audit, Competence, Accountability, Professional Behavior, Auditor Performance, and Audit Quality