Account Quality Research Articles

Cloud Accounting and its Adoption in Sultanate of Oman

Cloud accounting (CA) is one of the most trends of technology in the domain of accounting and financial services. The CA is regarded as one of the accounting models that helps to the advancement of the accounting profession around the world, particularly in the Sultanate of Oman considering the adoption of the accounting cloud in government institutions, companies and banks, many goals will be achieved, including accuracy and quality in accounting and auditing work with processing storing the financial information easily in the cloud accounting. Additionally, this study aims to identify the concepts and perspective of cloud accounting and how effect to the organization and accountants’ practices. On the other hand, determine the benefits of using the model of accounting cloud in the workplace that helps a lot of institution to move to this technology of accounting. Cloud accounting systems are less expensive than other programs and can be adopted with minimal effort, especially in SME’s that can access information from the cloud at anytime and anywhere by browser that connected to the Internet. Despite all these advantages, there are some risks such as security and fear of using a new accounting platform that delays the adoption of cloud accounting, and for those who, with the passage of time, these risks and limitations will disappear. Furthermore, this study will discuss the deep difference between the cloud accounting software’s and the manual accounting system to get more full knowledge and understanding about the cloud related to accounting to access to the public for the future of accounting. Therefore, it is recommended that inculcate the culture of cloud accounting across many platforms such as courses and conferences to adopting it as well as to improve the quality of accounting work for achieving the Oman vision 2040.

ВПЛИВ АСИМЕТРІЇ ІНФОРМАЦІЇ НА ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВА

In today’s world, information plays a critical role in the accounting and analytical support of an enterprise, becoming not only a source of data for decision-making, but also the foundation for forming a development and management strategy. The growth of information and its accumulation leads to the emergence of such a phenomenon as information asymmetry, which can significantly affect the accuracy and objectivity of analytical processes, creating additional challenges in managing an enterprise and maintaining its competitiveness. The article provides a thorough systematisation of the prerequisites that cause asymmetry of information, which is manifested in the processes of management and accounting and analytical support of an economic entity. The author examines in detail the relationship between each of these prerequisites and its impact on the information field of an enterprise, which, in turn, determines the quality and relevance of accounting and analytical information. This approach allows for a deeper understanding of the mechanisms of formation of information gaps and their impact on management decision-making. A significant increase in the volume of information flows passing through an enterprise creates two consequences for its accounting and analytical support. On the one hand, the accumulation of large amounts of data provides an enterprise with a competitive advantage by ensuring possession of unique information that can contribute to more informed decision-making. On the other hand, such an excess of information leads to the risk of its redundancy, complicating the pro-cesses of analysis, filtering and use of data, which can negatively affect the accuracy and relevance of accounting and analytical results. The study focuses on the risks arising from the accumulation of excessive information that can disorient managers and distort decision-making. Each group of such risks was de-scribed in detail in terms of their significance for the accounting and analytical process. The authors also analysed how these risks affect the quality, accuracy and relevance of information used in management processes, emphasising the need to take them into account to minimise the negative impact on the enterprise’s information provision. Unfortunately, the issues of identifying and studying the potential benefits that information asymmetry can bring to the accounting and analytical support system often remain unaddressed by scientists. This study considers several areas in which information asymmetry can provide competitive advantages for enterprises through the strategic use of uneven distribution of information.

Efficient use of computer programs for accounting: trends, problems and prospects

The article examines modern trends in accounting automation, identifies problems and prospects for the development of this process. In addition, it is stated that the automation of accounting at the enterprise is a very relevant process, as it makes it possible to significantly facilitate and speed up the work of accountants, reduce the probability of errors and improve the quality of accounting, which contributes to the improvement of analytical capabilities, ensuring compliance with accounting standards and legislation, as well as reducing costs for maintenance and resources necessary for accounting operations. Automation of accounting and the use of computer programs can lead to numerous positive consequences for the enterprise, in particular: the automation of accounting processes allows employees to spend less time on routine tasks and pay more attention to strategic analysis and management decision-making, computer programs provide automatic control of correctness data and calculations, which helps to avoid errors in financial accounting, thanks to automation, data is stored in a centralized database and is easily accessible for viewing and analysis in real time, computer programs provide opportunities for rapid generation of reports, analysis of financial indicators and forecasting of enterprise development, the automation of accounting allows you to reduce labor costs, paper documentation and other administrative costs, automated accounting systems allow you to ensure greater control over financial transactions, detect fraud and deficiencies in the system. The article detailed the main comparative characteristics of computer programs for accounting. Concepts and methods for improving the efficiency of accounting automation are proposed, which will contribute to increasing the quality and speed of accounting processes in organizations. Analysis of computer support for the process of accounting, reporting and taxation is important for the efficiency and accuracy of financial reporting of the enterprise. During the analysis, you should pay attention to the following aspects: software functionality, compatibility with other systems, data protection, updates and support and cost. Conducting an analysis will help to choose the optimal software for effective accounting and taxation management of the enterprise.

An Experimental Study on Knowledge Transfer of Higher Vocational Accounting Majors by Teacher-Apprentice System--Taking Shanwei Institute of Technology as an Example

Abstract The Ministry of Education has issued relevant documents to promote the development of vocational education one after another, and vocational education has been raised to an unprecedented height, and has been highly valued by all aspects of local and national. This paper proposes a study on teaching higher vocational accounting using the apprenticeship system as a response to the national education policy. From the development history of the master-apprentice system, the necessity of the “master-apprentice system” in the accounting industry is introduced, and the specific application of the “master-apprentice system” in the teaching of higher vocational accounting is outlined. The students of Shanwei Institute of Technology were selected as the research object, and the data were collected by distributing questionnaires, and the independent samples t-test was applied to experimentally analyze the knowledge transfer of accounting majors in Shanwei Institute of Technology. After the teaching intervention, there were significant differences in accounting skills, accounting knowledge, and comprehensive quality of accounting among the students in Group C and Group D, with P<0.05, which indicated that compared with the traditional teaching mode, the teacher-apprentice teaching mode had a more obvious effect on the students’ enhancement. This study confirms the feasibility of the “mentor-apprentice system” in the education of higher vocational accounting majors.

Research on Accounting Quality Management of Enterprises under Financial Sharing Mode

Abstract With the deep integration of the global economy and the continuous individuality of technology, the complexity of enterprise operation and management is increasing, which makes the traditional accounting and accounting methods difficult to meet the needs of modern enterprises. This paper proposes an enterprise accounting accounting method applying information computing technology, which applies association rules to generate frequent item sets of data for the accounting data under the financial sharing mode and obtains the optimal rules through pruning. Based on the time series prediction of the enterprise’s financial data, changes are made. Taking the actual enterprise case study, the association rules involved in accounting are more accurate, the calculation results are basically the same as the actual value, and the final cost accounting value is only nearly 2 million yuan different from the actual value, the accounting error is only 0.02%. Furthermore, the association rule algorithm has a significant impact on improving the efficiency of accounting work. The service time of counter personnel can be reduced by 30% after Bank P applies the management rules to accounting management. The average execution time of the initial ticket examination operation has been accelerated from 10.53 seconds to 5.42 seconds. The association rule algorithm can effectively improve the precision of enterprise accounting and the efficiency of accounting personnel, while also identifying existing problems in the current management system.

Mitigating SEO Underpricing: Accounting Comparability's Role in Overcoming Poor Accounting Quality and Valuation Uncertainty

Mitigating SEO Underpricing: Accounting Comparability's Role in Overcoming Poor Accounting Quality and Valuation Uncertainty

Formation of meat productivity and quality of meat of young cattle of the Aberdeen-Angus and Blanc-Blue Belge breeds

Beef differs from meat from other types of animals in quality, taste and versatility in cooking. The reduction in livestock numbers leads to a negative trend in beef production; therefore, crossing beef cattle with Holstein bulls was the optimal solution. However, reducing the number of young animals for fattening does not improve the quality of their meat. In this regard, assessing the efficiency of beef production, depending on the period of cultivation and slaughter, taking into account quality indicators, is relevant and has practical value. Of particular importance is the study of the meat characteristics of bulls of modern meat breeds, in particular Blanc Blue Belge and Aberdeen Angus, in the conditions of the Central Black Earth zone of free-stall housing using existing stationary premises. The research was carried out in accordance with the plan of research work at the Department of Private Animal Science of Voronezh State Agrarian University in LLC “SHP Novomarkovskoe” Kantemirovsky district of the Voronezh region. During the study, the features of the formation of meat productivity of bulls and heifers of the Aberdeen Angus breed in comparison with the Blanc Blue breed were studied Belge. The results obtained were analyzed in terms of live weight and average daily gains of these breeds. The data obtained were presented in the form of diagrams reflecting changes in live weight during the periods of growing, growing and fattening. Significant differences in the chemical composition of meat of the Aberdeen-Angus breeds were also identified and Blanc Blue Belge based on the protein and fat content in the meat of these breeds.

FEATURES OF ACCOUNTING AUTOMATION AT ENTERPRISES IN UZBEKISTAN

The article analyzes the problems of accounting automation at enterprises, discusses possible ways to solve this problem. The author's approach defines a set of actions and measures aimed at improving the quality of accounting and simplifying accounting at enterprises in Uzbekistan.

ACCOUNTABILITY, FLEXIBILIZAÇÃO E QUALIDADE TOTAL:

The text analyzes the influence of the concepts of accountability, flexibility and total quality on Brazilian educational policies and, mainly, on the National Common Curricular Base (BNCC) and the reform of Secondary Education. It is a bibliographical and documentary, qualitative research, whose theoretical-conceptual perspective is Historical-dialectical Materialism. A contextualization is carried out on the rise of neoliberal policies, New Public Management and managerialism and their consequences on educational policies, highlighting the large-scale evaluation policies issued since 1990. The presence of business sectors in the construction and implementation of the BNCC and the reform of Secondary Education, returning education to private corporate interests. Therefore, these educational policies express the hegemonic project of the social form of capital which seeks, once again, to adjust education to the interests of the market, under the logic of flexible pedagogy and the accountability of social beings for the results of their historical existence.

Long-term follow-up of Parkinsonian patients operated on with deep brain electromodulation without intraoperative microrecording

Background: Deep brain electromodulation (DBEM), also known as deep brain stimulation in different intracerebral targets, is the most widely used surgical treatment due to its effects in reducing motor symptoms of Parkinson’s disease. The intracerebral microelectrode recording has been considered for decades as a necessary tool for the success of Parkinson’s surgery. However, some publications give more importance to intracerebral stimulation as a better predictive test. Since 2002, we initiated a technique of brain implant of electrodes without micro recording and based solely on image-guided stereotaxis followed by intraoperative macrostimulation. In this work, we analyze our long-term results, taking into account motor skills and quality of life (QL) before and after surgery, and we also establish the patient’s time of clinical improvement. Methods: This is a descriptive clinical study in which the motor state of the patients was evaluated with the unified Parkinson’s disease scale (UPDRS) and the QL using the Parkinson’s disease QL questionnaire 39 questionnaires before surgery, in the “on” state of the medication; and after surgery, under active stimulation and in the “on” state. Results: Twenty-four patients with ages ranging from 37 to 78 years undergoing surgery DBEM on the subthalamic nucleus were studied. An improvement of 41.4% in motor skills and 41.7% in QL was obtained. Conclusion: When microrecording is not available, the results that can be obtained, based on preoperative imaging and clinical intraoperative findings, are optimal and beneficial for patients.

Revitalizing the Madrasah Brand: A Strategic Roadmap for Enhancing Quality and Fortifying Image

This study aims to investigate efforts to improve brand image in Madrasah Diniyah Nurul Jadid through perceived quality by considering improving the quality of education, transparency and accountability, facilities and infrastructure, quality of teachers and staff, and student achievement. This research method is qualitative research with a case study approach, which involves in-depth interviews with various related parties in Madrasah Diniyah Nurul Jadid. The results showed that Madrasah Diniyah Nurul Jadid has made various efforts in improving its brand image through perceived quality. Improving the quality of education, carried out by improving the curriculum and presenting qualified, experienced, and highly dedicated teachers in the learning process. Transparency and accountability, in all aspects of Madrasah life. Facilities and infrastructure, in Madrasah Diniyah Nurul Jadid have also been well considered. Quality teachers and staff, Teachers and staff at Madrasah diniyah Nurul Jadid have played an active role in creating a positive learning environment. Student achievement, students of Madrasah diniyah Nurul Jadid managed to achieve achievements in various fields. Continuous efforts in improving these aspects have formed a positive image of Madrasah Diniyah Nurul Jadid as an educational institution that is superior, dignified, and committed to producing quality next generations.

Stakeholders’ Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database

This study characterises the results of behavioral accounting research on International Financial Reporting Standards (IFRS) adoption published in various journals. It: (a) provides an integrated overview of the extant literature available on the Scopus database, (b) locates their contributions, (c) identifies knowledge gaps and (d) derives a unique hypothesis for future investigation. This review presents an analysis of the studies on IFRS adoption/convergence considering the response of various stakeholders to IFRS adoption on issues including accounting quality and disclosure requirements. The present paper analyses 106 articles published between 2005 and 2021. Preparers (accountants) and users including academicians, researchers, policymakers, and regulatory and standard-setting bodies such as IASB may use this examination as a guideline to conduct further inspections into the standard-setting processes and the related issues.

The Influence of Financial Accountability, Organization Size, Population Quality, and Economic Growth on Regional Taxes in Sumatra

This research aims to analyze the relationship between financial accountability, organizational size, population quality, and economic growth with local taxes. Indonesia has experienced major fiscal decentralization since 2001. Some regions can obtain better local taxes than other regions. This paper connects local taxes with resources and accountability. These resources consist of physical resources, human resources, and financial resources. This article also estimates the impact of the Covid-19 crisis on local taxes. This research includes 154 districts/cities in Sumatra in the period 2013 to 2021. This research uses a panel method with the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM). The findings conclude that financial accountability, organizational size, and population quality influence increasing local tax revenues. Economic growth is also important in supporting increased local taxes. Meanwhile, Covid-19 slowed down the increase in local taxes. The implications of this research imply that local governments must try harder to maximize the use of existing resources in the region. Physical resources can be developed by local governments themselves or provided by the central government. Human resource development must be carried out more quickly. Regional governments must increase their capacity to collect local taxes and maintain accountability to gain public trust.

Pazarlamanın “Gümüş Pazarı” Yaşlı Tüketiciler Üzerine Nitel Bir Araştırma

Abstract Rapidly flowing time, changing/transforming world and developing technology challenge us in the vital struggle of humanity. In every period of life, people try to keep up with this process and have to follow many parameters such as the global world and business disciplines. While doing this, one must also manage the troubles and difficulties brought by periods such as infancy, childhood and old age. The importance and size of this market of elderly consumers, which has become very popular in recent years and defined as the "silver market" of marketing, has accelerated with the aging of the world population. In this study; using a semi-structured interview form; through analogous sampling, the purchasing behaviors of a total of 9 elderly consumers aged 60 and over were examined in depth using descriptive and content analysis methods. In this regard, when the general outcomes of the study are considered in three themes; In terms of their purchasing behavior, they go shopping alone once a week, on weekdays and weekends; It has been observed that they do not consult the social circle when purchasing products/services from markets and neighborhood markets via credit card. Comparisons are made in terms of product/service usage, taking into account quality, price and similar factors; Priority is given to reliable brands for food, cleaning and health. In terms of the pandemic period, it has been determined that hygiene-mask causes changes in the shopping environment and shyness/fear. In summary, this study; it is important in the marketing sector to increase the awareness of older consumers about their daily life purchasing behavior and to raise awareness of this consumer group. In addition, they were asked questions within the scope of in-depth interview technique with the qualitative research method and the answers to these questions were interpreted. Keywords: Older consumers, Consumer behavior, Purchasing behavior, Silver market, Qualitative research

Peran Financial Self-Efficacy Pada Kualitas Pembelajaran Akuntansi Dan Keuangan Terhadap Keputusan Investasi

This study examines two aspects, namely the impact of the quality of learning in Accounting and Finance on investment decisions; and the role of the financial self-efficacy aspect as an intervening variable that links the quality of Accounting and Finance learning to investment decisions. This study using primary data obtained through distributing questionnaires to 375 students of the Faculty of Economics and Business who had received education about finance, investment and capital markets, and had started investing. this research uses Structural Equation Modeling via Smart-PLS to carry out the analysis. The results obtained show that financial self-efficacy mediates the relationship between the quality of Accounting and Finance learning on investment decisions.

Evaluation of Bureaucratic Reforms in Realizing World Class Government in Tuban

<p>The purpose of this study is to evaluate the performance of bureaucratic reform in making changes to the system of government administration in the aspects of institutional (organization), management (business process), and human resources of the apparatus. Various studies show that local government bureaucratic reform tends to be slow due to various obstacles experienced, one of which is in Tuban Regency. Bureaucratic reform in the Tuban Regency Government is implemented based on eight areas of change to improve the quality of public services. However, there are still many obstacles faced, including the quality of apparatus resources, low accountability, and inadequate electronic-based government capabilities. This research method uses a qualitative method with a document study approach and uses secondary data analysis techniques, namely researchers using materials sourced from books, agency reports, and the internet to obtain data from relevant sources. The results showed that the bureaucratic reform in Tuban district has carried out performance evaluations based on the assessment of each program's achievement. In the aspect of building a clean and accountable bureaucracy, the SAKIP index is still low and experiencing a decline and the Anti-Corruption Behavior Index is low and still below the national average. The aspect of bureaucratic capability is assessed based on the SPBE index which is only 50% running and the ASN professionalism index is still in the low classification. Third, the aspect of excellent service is seen from the low public service index, which shows that there is still a gap between service recipients and the reality of services provided to the community. There needs to be a holistic improvement in bureaucratic reform efforts to realize a world-class government that is clean and accountable, a capable bureaucracy, and a bureaucracy that can provide excellent service.</p>

RANCANG BANGUN PENGELOLAAN BANDWIDTH INTERNET MENGGUNAKAN METODE QUEUE TREE DENGAN ROUTER MIKROTIK DI PT XYZ

Basically, the use of internet activities in companies is very dense, causing various problems, among the problems encountered related to internet connection is bandwidth usage that has not been optimally regulated, so that no matter how much bandwidth capacity is available, it will not meet the needs of internet bandwidth usage if it is not managed properly. . In order for internet user bandwidth allocation to be distributed evenly, bandwidth management is needed to overcome the existing bandwidth limitations. Bandwidth management aims to find a solution so that all user computer devices get internet bandwidth allocation and can find out how to manage good bandwidth so that user devices get a fair or even distribution of bandwidth. The methodology for implementing bandwidth management with the queue tree method is to observe a running network system, identify problems, collect data, then design a configuration system. After going through the design process then carrying out the configuration stage, and if the configuration is successfully applied then proceed to the testing phase using several user computers assisted by using the wireshark application to find out incoming or received data packets, the next stage is monitoring using monitoring applications such as Torch Winbox, speedtest or wireshark and the final stage is evaluation or management such as configuration backups and so on. This research and testing also takes into account Quality of Services (QoS) parameters such as throughput, delay, jitter, and packet loss to find out in more detail the calculation of packet traffic that has been captured by the wireshark application. So that with good design, proper configuration, careful monitoring, an even, optimal bandwidth usage and quality internet connection is produced, so that the implementation of the queue tree method of bandwidth management provides an effective solution in managing bandwidth allocation.

Pengaruh Akuntabilitas, Transparansi, dan Kualitas Sumber Daya Manusia Terhadap Kinerja Pegawai (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa)

This study aims to examine the Influence of Accountability, Transparency, and Human Resource Quality on Employee Performance (A Study in the Villages of Langsa Lama Sub-District, Langsa City). The sample selection in this research utilized purposive sampling, with a total of 75 respondents. Data collection was carried out through the distribution of questionnaires. The obtained data were analyzed using the Statistical Product and Service Solutions (SPSS) program. The analytical methods employed in this study included validity testing, classical assumption testing, and multiple linear regression analysis. The research results indicate that accountability significantly influences employee performance, as evidenced by the t-sig value of 0.000 < 0.05. Transparency does not have a significant impact on employee performance, with a t-sig value of 0.130 > 0.05. Human Resource Quality significantly affects employee performance, as indicated by the t-sig value of 0.007 < 0.05. Simultaneously, accountability, transparency, and human resource quality collectively have a significant influence on employee performance, as demonstrated by the results of the F-test with a significance value of 0.000 < 0.05.

Optimizing Cloud Computing Applications with a Data Center Load Balancing Algorithm

Delivering scalable and on-demand computing resources to users through the usage of the cloud has become a common paradigm. The issues of effective resource utilisation and application performance optimisation, however, become more pressing as the demand for cloud services rises. In order to ensure efficient resource allocation and improve application performance, load balancing techniques are essential in dispersing incoming network traffic over several servers. The workload balancing in the context of cloud computing, particularly in the Infrastructure as a Service (IaaS) model, continues to be difficult. Due to available virtual machines and the limited resources, efficient job allocation is essential. To prevent prolonged execution delays or machine breakdowns, cloud service providers must maintain excellent performance and avoid overloading or underloading hosts. The importance of task scheduling in load balancing necessitates compliance with Service Level Agreement (SLA) standards established by cloud developers for consumers. The suggested technique takes into account Quality of Service (QoS) job parameters, VM priorities, and resource allocation in order to maximise resource utilisation and improve load balancing. The proposed load balancing method is in line with the results in the body of existing literature by resolving these problems and the current research gap. According to experimental findings, the Dynamic LBA algorithm currently in use is outperformed by an average resource utilisation of 78%. The suggested algorithm also exhibits excellent performance in terms of accelerated Makespan and decreased execution time.

Normalization of protein and carbohydrate nutrition for high productive cows during a dry period

The article provides the results of study of protein and carbohydrate nutrition for high productive cows with milk yield of 10 thousand kg during dry period. There has been carried out the research for determining the feed protein disintegration and effectiveness of its use in cow rations. The carbohydrate nutrition for Holstein-Kholmogory cows during dry period taking into account quantity and quality of neutral detergent fiber (NDF) and acid detergent fiber (ADF) was studied. The science-economic experiment was conducted in the “Polyarnaya Zvezda”, Murmansk region in 2015 and 2021. The disintegration of feed crude protein (DP) was determined by the in sacco method, by incubation of average samples of single feeds in nylon bags in the rumen during 12 hours. Content of crude protein in feed samples before and after incubation was determined by the content of total nitrogen by the Kjeldahl method. Digestibility in the intestine of feed protein not disintegrated in rumen was determined by the mobile synthetic bag method. NDF and ADF were determined by the method of Van Soest and Southgate modified by N. N. Semina. In the experiment of protein nutrition, the content of crude protein in the ration of control and experimental groups of cows was 16 %. The content of disintegrated protein in the control group was 59.0 %, in the experimental group – 67.0 %. In the experiment of carbohydrate nutrition, in the control group crude fiber was 19.4 %, neutral detergent fiber – 38.9 %, acid detergent fiber – 23.0 % of dry matter. In the ration of experimental group of cows, the content of crude fiber was 22.4 %, neutral detergent fiber – 47.2 %, acid detergent fiber – 27.6 %. Animals of the experimental group whose ration had a crude protein disintegration of 67.0% used nitrogen more efficiently, utilized a nutritious of ration better. During the research it has been established, that the content of neutral detergent fiber of up to 47.2 % and acid detergent fiber of up to 27.6 % results in increase in digestibility of ration nutritious, improves nitrogen metabolism, intensify microbiological activity in cow rumen.