Account Quality Research Articles

Quality of YouTube® videos on thrombolysis and thrombectomy for deep venous thrombosis.

YouTube® has gained popularity as an unofficial educational resource for surgical trainees, but its content's quality and educational value remain to be evaluated. The aim of this study is to analyze the current content on these techniques for lower extremity DVT (LEDVT) on YouTube®. A search was performed on YouTube® using 13 search terms in August 2022 on a clear-cached browser. Open-access videos focusing on the surgical techniques of venous thrombolysis or thrombectomy for LEDVT were included. Quality and educational value were assessed and graded based on metrics for accountability (4 items), content (13 items), and production (9 items). Out of 138 videos regarding LEDVT oriented towards medical professionals, only 14 met inclusion criteria. Videos ran for a median of 3.4min (range 0.37-35.6min) with a median of 941 views (range 106-54624). Videos scored a median of 5.5 (range 1.0-8.0) out of 11 for content, a median of 2.0 out of 6.0 (range 0.0-2.0) for accountability, and a median of 5.5 out of 9.0 (range 3.0-9.0) for production. Few YouTube® videos focus on the technical aspects of DVT thrombolysis/thrombectomy, and they vary significantly in content with overall poor accountability and production quality.

Development of an English Narrative Writing Book for Class XI Students

This research aims to develop an English narrative writing book for class XI students using a structured development model. Through the stages of need identification, analysis, development and product evaluation, the book is prepared taking into account quality standards and student learning needs. Book validation is carried out by subject experts, design experts, teachers and students, who state that the book is content valid and suitable for use in learning. The results of product trials showed positive responses from various parties, confirming the book's effectiveness in improving students' English narrative writing skills. The novelty of this research lies in the systematic approach in developing English narrative writing books for class XI students, which pays attention to various aspects of learning and ensures relevance to students' needs. The implication of this research is that it contributes to enriching learning resources in English subjects at the secondary school level, as well as providing meaningful guidance for the development of English learning books in the future.

Cloud Accounting and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria

This study examined the effect of cloud accounting on financial reporting quality of selected deposit money banks in Nigeria. Platform as a service (Paas), network as a service (Naas) and software as a service (Saas) were the cloud accounting proxies employed to ascertain their effects on financial reporting quality. The research design adopted in this study was the survey research

The Effect of Financial Literacy, Financial Behavior, and Quality of Accounting Learning on Consumptive Behavior (Case Study on Accounting Students at Private Higher Education Jakarta)

This research aims to determine the impact of financial literacy, financial behavior, and quality of learning accounting on consumptive behavior (a case study of accounting students at private universities in Jakarta). The demographic and samples for this study were from Jakarta Private Higher Education Accounting Students, wherein determining the sample, the method used was saturated sampling. The analytical method in this study uses statistical methods assisted by the SmartPLS version 3.0 program. This study's results indicate that financial behavior and the quality of learning accounting have a significant positive effect on consumptive behavior (Case Study on Accounting Students at Private Higher Education Jakarta). In contrast, financial literacy has no significant positive effect on consumptive behavior (Case Study on College Accounting Students Jakarta Private College).

Process Approach in Determining the Accounting Model and Quality Cost Analysis

Every year the requirements of consumers to the quality of products are steadily increasing and expanding. A company seeking to strengthen its position in a competitive market must constantly invest in quality. To determine the volume of investments, making strategic decisions, complete and reliable information on the costs of quality is required. The backbone of any organization is the business process, so the quality cost model should reflect the total costs of each process, not randomly selected quality costs. The process approach in the classification of quality costs allows raising hidden costs to the surface, which makes it possible to evaluate and optimize them. Since not all quality costs are obvious, this makes them difficult to accurately measure and quantify. There are also many areas where quality assurance activities and processes overlap. To determine the classification of quality costs based on a process approach, the article uses a typical process model of a quality management system for an automotive enterprise and an optimal quality model, also known as the Prevention-Assessment-Failure (PAF) model. This classification in the future will allow you to analyze and manage quality costs, and will also become a source of necessary information for making strategic decisions. Thus, with the help of this classification of costs, it is possible to achieve a balance between meeting the quality requirements of consumers and the costs incurred for this purpose. Also, the classification of quality costs presented in the article makes it possible to evaluate the effectiveness of measures aimed at improving quality, and, in general, the effectiveness of the quality management system implemented at the enterprise.

Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PDF

Stable or stagnant? Political economy and governance in the United Kingdom, France, Italy and Germany since 2000

AbstractAt the beginning of the twenty‐first century, the large democracies of Western Europe experienced some of the most prosperous and peaceful decades in human history. Specifically, the United Kingdom, France, Italy and Germany experienced high and stable quality of life, democratic accountability and state capacity between 2000 and 2019, according to the 2022 Berggruen Governance Index. While all four of these countries are among the top performers in the Index, substantial problems lurk beneath the surface. Notably, each failed to capitalise on the low interest rate environment in the decade following the global financial crisis of 2007–2009—albeit in different ways and for different reasons in each country. In particular, low investment in infrastructure and key technologies, the persistence of stubborn regional inequalities, and resulting sluggish GDP growth have prevented the ‘Big Four’ in Western Europe from improving further and future‐proofing their existing gains.

Strengthening Comprehensive Primary Health Care through Ayushman Bharat: Role of Demand and Supply-side Interventions.

Comprehensive primary health care (CPHC) is an effective way to respond to the challenges of changing epidemiology, growing population expectations, and universal health coverage. A set of demand and supply improvement strategies was developed to support primary health center provision and pilot tested in three model health and wellness centers (HWCs) in Punjab. The study aimed to assess the early effects of interventions on the inputs, processes, and outputs for optimal implementation of the AyushmanBharat-HWC (AB-HWC) program. Cross-sectional facility assessments were conducted using a standardized methodology at three time points to identify the changes in inputs and processes at subcenter-HWCs from 2019 to 2021. In addition, daily and month-wise service utilization data of model HWCs and nonmodel HWCs in the intervention block and control block in a district of Punjab from the AB-HWC portal were analyzed from May 2020 to April 2021. The difference-in-difference analysis indicated that the CPHC strengthening interventions in the model HWCs improved the mean number of people screened for noncommunicable diseases, mean newly diagnosed patients with hypertension and diabetes, mean hypertensive and diabetic patients on treatment, mean outpatient attendance, and mean number of wellness sessions by 265.71, 21.31, 29.48, 102.17, and 4.88 units per month, compared to control HWCs. The success of the initiatives can be attributed to an integrated approach encompassing multistakeholder planning of interventions, community involvement, empowerment of service providers, and consistent supportive supervision. The long-term success will be contingent on the quality of training, team dynamics, community participation, social accountability, and supervision support.

Revolutionary applications of trending block chain innovation in accounting and auditing

The primary objective of this study is to provide a rationale for adopting Blockchain technology in the realm of accounting and auditing. The key findings of the study highlight the potential benefits of utilizing Blockchain technology in the recording of financial transactions and the auditing process in the organizations. The incorporation of Blockchain in transaction accounting can result in decreased penalties linked to accounting mistakes and facilitate quicker identification and rectification of errors without extra financial outlay. Furthermore, Blockchain technology has the capability to practically eliminate the loss and misuse of financial data by malicious individuals. The research findings underscore the importance of integrating Blockchain into the structural and technological frameworks of transaction accounting within organizations, as well as in the broader domains of accounting and auditing. The adoption of this technology can optimize accounting procedures, elevate the precision and dependability of financial data, enhance oversight, and lower risks for economic entities. This highlights the potential advantages of using Blockchain as a comprehensive optimization solution in the accounting field. The findings stress that there is need for further exploration and application of Blockchain to enhance the quality of financial accounting, ensure trustworthiness, and alleviate risks within the field.

The Impact of FDI on Innovation in Developing Countries: The Mediating Role of Governance

While most studies in the existing literature focused on the direct relationship between FDI and innovation, this paper further analyzes whether governance in developing economies mediates this relationship. A 25-year cross-sectional time-series data from 1995 to 2019 were collected from the World Bank Development Indicators and the Worldwide Governance Indicators (2019) databases. This panel dataset was estimated using a system GMM. A novel finding emerged from the investigation: the positive impact of FDI on domestic innovation is mediated by two governance variables: voice and accountability and regulatory quality. This suggests that the impact of FDI on domestic innovation is strengthened when combined with the effects of mediating variables. The results imply that, in the absence of high governance quality, the traditional policy prescription—such as increasing government spending on R&D and education—may not be adequate to promote FDI's innovation spillovers. The findings suggest that governments in developing nations should work to improve the voice & accountability and regulatory quality indicators by ensuring that citizens take part in the decision-making to promote the flow of knowledge and information that fosters innovation. This will help to strengthen the influence of FDI on domestic innovations. In addition, the governments should foster an environment that is welcoming to foreign investment and implement the appropriate regulatory reforms, such as those that strengthen competition protection, property rights protection, and transparency in the operations of the organizations implementing policies.

THE ROLE OF SUPREME AUDIT INSTITUTIONS IN THE DEVELOPMENT OF A GREEN ECONOMY TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS

Problems related to the development of green economy exist in all countries of the world. These problems are particularly relevant in developing countries, whose economic growth depends on the extraction of carbon fuel minerals. The purpose of this study is to identify the problems hindering the development of green economy and the role of the supreme audit institutions in solving these problems. In recent years, the Supreme Audit Institutions (SAI) have become increasingly convinced of the value of interaction with civil society to achieve sustainable development goals as a way to increase government accountability and audit quality. Despite the constant cooperation with civil society in the course of daily activities, it becomes more important than ever during global emergencies, such as the COVID-19 pandemic. The issue raised is relevant for Kazakhstan as well. The article provides a literary review on the topic, on the basis of which a conclusion is made about the desire of the SAI to increase its public utility with the help of an audit according to the prevailing evidence. However, we have proposed measures to enhance this role by taking a more substantial part in energy reporting.

Social capability and long-term sustained growth

Long-term growth is not a simple transition along the path of equilibrium growth, but a process of the interplay of technological, economic, institutional, and social factors. Social capability is an important prerequisite for late-developing countries to catch up with leading countries, and the combination of social capability and the technology gap co-determine the potential of a country to improve productivity through catching up. This paper clarifies the theoretical mechanism of social capability to promote economic growth, and reveals that accountability quality may become capability gap which impedes the convergence of economic growth of the low-income countries by analyzing the panel data from 166 countries over the period 1996–2019. This paper believes that with the rising income level, it is the general path of sustained economic growth to promote the modernization of economic structure while ensuring the supply of goods and effective social incentives.

State of oncological care in Russia: age and cancer. Features of the localization structure, quality of recording, and survival of young adults with malignant neoplasms (clinical-population study). Part 2.

In the first part of our clinical-population study, we present the results of assessing the effectiveness of anti-cancer measures conducted in Russia among children and adolescents. In this study, we focus on the prevalence and structure of oncological diseases, the quality of accounting, and the survival of primary patients in the "young adults" age group. To address the set tasks, we selected two groups for research: the entire Russia for calculating the incidence, mortality, and quality of accounting for patients, as well as the entire Northwest Federal District for calculating the survival of cancer patients. According to the WHO classification, young population is considered to be the age group from 18 to 44 years, i.e. after the adolescent period and up to 45 years. The main goal of our study is to investigate the specifics of the localization structure of oncological diseases for different age groups of the population, and the main reports present data for five-year age groups. In the future, we will analyze the features of the localization structure of oncopathology by five-year age intervals, starting from the age group of 20-24 years. This is of particular importance, as our previous study of the adolescent group (15-19 years old) did not reveal significant differences in the structure and survival of patients aged 15-17 years.

The state of cancer care in Russia: age and cancer. Features of the localization structure of the quality of accounting and survival of patients with malignant tumors among the child population, adolescents and young adults in Russia (clinical and population study). Part 1

Currently, there are maximum opportunities for providing specialized oncological care to children and adolescents. Until the late 1980s, the official reporting in the USSR included the registration of cancer patients in the first age group from 0 to 29 years, which included children, adolescents, and young adults. Since 1989, the registration of cancer patients has been carried out in the USSR and Russia according to the recommendations of the International Association of Cancer Registries (IACR) for each five-year age group. However, a new problem emerged - where to classify young adults? In medicine and social sciences, young adults are considered to be individuals who have entered adulthood after the teenage period. Regarding oncology, we need to take into account the specific characteristics of the disease, primarily its structure, which significantly differs among children, adolescents, and young adults. When it comes to studying the specifics of oncopathology in young adults, it was challenging prior to the establishment of a system of population-based cancer registries, considering the relatively rare registration of primary cases of diseases in this population group. The creation of the population-based cancer registry in the Northwestern Federal District of Russia in 2019, serving a population of 13.9 million people more than the combined population of Belarus, Latvia, and Estonia provides unique opportunities to address the complex issues for this age group. This registry enables us not only to thoroughly examine the specific localization structure but also to calculate survival rates according to international standards.

Pengaruh Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas

The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.
 Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability

Application of Earned Value Management in Project Management

Today, firms may cut costs through improved information exchange and boost profitability by delivering goods more quickly and affordably with fewer resources thanks to the scientific use of project management. In these projects, the core management activities revolve around cost management. This requires project managers to follow a scientific approach to strict project budgets, identify deviations early, analyse problems and correct them in a timely manner. Therefore, this paper aims to introduce the meaning and methods of cost management and introduces the basic concept of earned value management after analysing the history and current status of cost management to optimize its theory. By analysing the interplay between project cost and schedule, this paper explains how to apply earned value management to project cost control process by using cost and schedule performance index analysis and so on. The paper concludes with an analysis of the limitations and some countermeasures and suggestions. Cost management of projects should take into account the variability of the project and take into account both time and quality factors.

감사위원회 도입 및 재임기간과 회계품질

감사위원회 도입 및 재임기간과 회계품질

Strategic Management Accounting and Financial Statement Quality of Quoted Manufacturing Companies in Nigeria

The study determined the relationship between strategic management accounting and financial statement quality of quoted manufacturing companies in Nigeria. Strategic management accounting was the independent variable, while reliability of financial statements was adopted as the measure of financial statement quality. The study was guided by one specific objective, one research question and one research hypothesis. The study was anchored on Contingency theory and adopted the survey research design. The population of the study consisted of one hundred and seventy-seven (177) manufacturing companies Nigeria that are listed on the Nigerian Stock Exchange (NSE). The sample size consisted of one hundred and twenty-three (123) employees and managers of the selected manufacturing companiesin Nigeria. The sample size of this study was determined by Taro Yamane’s formula. Simple random sampling technique was used to select the respondents. Structured questionnaire was the data collection instrument used. Frequencies, simple percentages and weighted mean were used to analyse the demographic data of the respondents and other questionnaire items while Pearson Product Moment Correlation was used to test the hypotheses formulated at 5% level of significance. Statistical Package for Social Sciences (SPSS) was used to run the data analysis. There is a positive and significant relationship between value chain analysis and reliability of financial statements of quoted manufacturing companies in Nigeria, there is a positive and significant relationship between value chain analysis and timeliness of financial statements of quoted manufacturing companies in Nigeria, there is a positive and significant relationship between balance scorecard and reliability of financial statements of quoted manufacturing companies in Nigeria and lastly, there is a positive and significant relationship between balance scorecard and timeliness of financial statements of quoted manufacturer

Empirical Study on International Accounting Standards and Accounting Quality

This study explores the historical development of international accounting standards (IAS) and the initiatives of the prominent organizations involved in international standard setting. It also explains why countries differ in national standards, why the process of harmonization of standards among countries has been slow, and why countries should now converge their accounting standards. Many papers on IAS generally deal with the contents of the individual standards. This writer, however, believes that accountants, as social scientists, are also interested in tracing the development of social forms over time and comparing those developmental processes across cultures. Thus, this paper addresses the interest of accountants to learn how some contemporary events or institutions—like the IAS—came into being. In like manner, accountants are interested in finding out the varied reasons why the issue of coming up with a global set of accounting standards has taken a long while. Indeed, these are perspectives that substantially differ from those commonly presented in professional forum and scholarly exercises.

The Effect Of Accountability And Transparency Of Financial Accountability Reporting On The Budget Management Of School Operational Assistance Funds (Bos) At Sds Al Washliyah 5 Belawan Medan City

This study is a quantitative research that aims to examine the effect of accountability and transparency of financial reporting accountability on the management of the School Operational Assistance (BOS) budget. The location of this research is SDS Alwashliyah 5 Belawan Medan City. The data used are primary data and secondary data. Primary data was collected through the distribution of questionnaires to respondents. The secondary data in this study is in the form of documents, such as records of BOS fund distribution and BOS fund expenditure records. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression analysis using SPSS 24 (Statistical Product and Service Solution) software. The results of this study show that (1) Accountability affects the management of BOS funds, meaning that with accountability schools can be said to be responsible for the management of BOS funds. So that schools can improve the quality of financial accountability reporting, and gain the trust of parents, the community, and also the government. (2) Transparency affects the management of the BOS fund budget. This means that if the management of BOS funds is managed by prioritizing the principle of transparency, it will increase the effectiveness of BOS fund management.