Account Of Theory Research Articles

Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agretivitas Pajak Perusahaan

The analysis of the theory behind tax planning, deferred tax liabilities, and current tax burden on earnings management is the goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Positive accounting theory is the foundation of this study. Liquidity and corporate size are supporting factors that affect aggression. These findings demonstrate a significant relationship between business size and aggressiveness that helps to reduce current expenditures. The occurrences that occur are described in further detail in this paper.

An evolutionary game analysis of supervision behavior in public-private partnership projects: Insights from prospect theory and mental accounting.

Effective supervision is one of the important ways to ensure the smooth implementation of Public-Private Partnership (PPP) projects. To understand the characteristics of the decision-making behavior of the public and private sectors in the supervision of PPP projects and the influencing mechanisms of some factors, we combine prospect theory and mental accounting theory into the evolutionary game analysis. First, we use prospect theory to reflect the behavioral characteristics of game players when making decisions and classify the value function into a valence account and a cost account according to the mental accounting theory. Accordingly, we construct a payoff matrix based on prospect theory and mental accounting theory, and the system's equilibrium state is analyzed. Then, based on numerical simulations, the influence of different parameters on the behavior of the public and private sectors is analyzed, and management suggestions for practical reference are put forward based on the simulation results. The results show that the greater the perceived cost of active behavior for the public and private sectors, the less likely they will take active behavior. Secondly, there is insufficient incentive for the private sector to fulfill contracts when the penalties for its opportunistic behavior are minor. Thirdly, increasing the cost reference points and decreasing the valence reference points will promote the public and private sectors to adopt active behavior. Fourth, the public sector and the private sector are more inclined to take active behavior when they need to bear more significant risk losses. This study provides new ideas for the analysis of the game players' decision-making behaviors in the supervision of PPP projects and delivers a decision-making reference for reasonable supervision.

The Project of Conceptual Framework for Financial Accounting: A Literature Review

This study was conducted in light of numerous effects on the growth of the modern accounting thinking model, which started as an accounting theory at the beginning of the past century, notably in the 1920s and 1930s. The research begins with the early theorists' attempts to find theoretical rules or foundations that lead to accounting applications and works to confront and solve their increasing problems from that period until recently. The main concern is the enhancement of financial accounting criteria, instead of the development of accounting theory. The current study aims to trace the course of the conceptual framework project to evaluate its experience and role in the standards project. The research also tries to give answers about the effectiveness of the conceptual framework presently and in the future directions of the joint framework project.

A Descriptive Analysis of Lively Accounting Acceptance from the View of Accounting Education: The Integration of Academic Flashcards and Augmented Reality Technology

Due to the Covid-19 global pandemic, the use of technological advancement is increasingly becoming a great determinant in education which demands accounting educators to consistently establish new innovative teaching and learning methods. Accounting education seeks to develop concepts, rules and theories for solving accounting problems. However, teaching accounting in accounting education is not an easy task. Students ordinarily encounter the complexities of not just understanding the technical mechanisms, but also to apply the terminology and fundamentals of accounting. The main objective of this study is to develop primary results on the practicality of the main features of Lively Accounting which integrates flashcards with augmented reality application and to identify other expanded TAM variables towards technology acceptance of Lively Accounting. Reminiscing and understanding accounting theories is the main issue experienced by students. Therefore, Lively Accounting as a flexible educational tool creates a different style of experience where users can learn both offline and online. Descriptive approach was used in this present study. For data collection, questionnaires were distributed through an online platform and an illustrative video about Lively Accounting was disseminated to accounting students in UiTM Tapah. The major findings of this study discovered that the main attributes of Lively Accounting do satisfy the needs and preferences of students as it enhances students’ knowledge and understanding for the related course. The acceptance of Lively Accounting is believed to be contributed initially by the constructs of perceived usefulness, perceived ease of use, perceived enjoyment and attitude toward use. It seems that students with a pleasant feeling about the usefulness of technology will be motivated to use and accept this new learning experience. Due to the demand for an innovative accounting learning tool, Lively Accounting is considered as one of the recommended methods especially in accounting education. Future research should consider the effect of augmented reality applications on students' learning effectiveness to give better insight for educators to use appropriate learning styles and strategies.

Prevalence of Fisher's theory in mainstream accounting and economic research

Irving Fisher's capital-income theory uses the discounted cash-flow model to explain prices, markets, and capitalism. How did his theory get into ‘fair-value’ accounting standards given that his framework was discredited in the post-1929 crisis aftermath? This article explores one of the possible causes, namely, the popularity of Fisher's theory in mainstream accounting and economic research albeit its lack of supportive evidence and logical consistency. Nonetheless, its history of ideas is far from straightforward. Although ‘decision-usefulness’ researchers (who inform standard setters) currently endorse Fisher's theory, they have seldom engaged with Fisher's writings. Alongside them, capital-income theorists, normative-theorists and mainstream-economists have been advocating Fisher's theory with a taken-for-granted-knowledge status, which often fails to cite its heritage. Furthermore, although ‘decision-usefulness’ researchers have historically claimed opposition to normative theories, this opposition is deceptive. Fisher's theory is undeniably normative. It favours shareholders/owners over other stakeholders. Moreover, various normative-theorists have accepted Fisher's theory for valuation purposes.

РАЗВИТИЕ ТЕОРИИ И ПРАКТИКИ УЧЕТА И НАЛОГООБЛОЖЕНИЯ В СИСТЕМЕ УПРАВЛЕНИЯ ЗАТРАТАМИ И ФИНАНСАМИ СТРОИТЕЛЬНЫХ ОРГАНИЗАЦИЙ

The article deals with topical issues of the development of the theory and practice of accounting and taxation in terms of the cost and finance management system of construction organizations, relevant for construction organizations (developers), given the post-pandemic period of labor shortage, a sharp lack of materials due to the departure of foreign partners and the search for their replacement with Russian analogues, the rise in the cost of attracted financing. The author emphasizes the importance of the joint development of not only the theory of accounting, taxation, but also the convergence of the development of practices (including judicial) accounting, the practice of tax accounting by construction organizations, the formation of financial statements in accordance with IFRS, management accounting. In connection with this, first of all, it is necessary to build a monitoring system of the approved theory of accounting, tax legislation, but also to correlate the issues considered by the courts on claims by the parties to tax relations, among the audit community to identify the issues most acutely arising during the audit of financial statements in accordance with IFRS, including in terms of calculating income tax construction organizations at the time of completion of the construction of the facility, mostly for the formation of a standardized list of such problems, arising in practice and solutions to them. The article attempts to reveal the relationship between the development of the theory and practice of accounting based on an example on the problem of recognizing the cost of services (remuneration) of a developer during the construction of an object with a long production cycle and describing the main features of the development of accounting (management), tax and accounting, including for the purposes of IFRS of construction organizations, but at the same time with maintaining independent development goals. For the effective development of theory and practice, the author considers it extremely important to constantly monitor, generalize the accounting practices used and apply the monitoring results in timely updating of related theoretical provisions of the legislation of the Russian Federation for the subsequent elimination of accumulated problems in accounting practice, including in the judicial.

Accounting Theory Formulation: the Methodological Approach

This study delves into the formulation of accounting theory and the various methodological approaches used in this endeavor. It explores the significance of accounting theory in the context of financial reporting, decision-making, and the development of accounting standards. The development of accounting theory from a methodological perspective is a difficult and pervasive subject that affects how financial statements are prepared and presented. The research methodology employed in this study includes a comprehensive literature review, content analysis, and empirical investigation. The findings contribute to a deeper understanding of the evolving nature of accounting theory formulation and its implications for the accounting profession. The study concludes that the positive and normative accounting theory is the first set of accounting theories that produce other accounting theories.

ORGANIZATIONAL APPROACHES TO IMPROVING THE ACCOUNTING AND ANALYTICAL SYSTEM AT AGRICULTURAL ENTERPRISES

Purpose. The aim of the article is the development of practical recommendations for improving the accounting and analytical system at agricultural enterprises in the conditions of accounting reform based on the generalization of research by scientists. Methodology of research. In the research process, an epistemological method was used to clarify and deepen the content of concepts and categories in the field of accounting and analytical support of agricultural enterprises. Analysis, synthesis, induction, deduction, abstraction, idealization and generalization as methods of scientific knowledge are applied to the development of the provisions of the theory, methodology and practice of accounting in the system of information support for the activities of economic entities in the field of agrarian business. Findings. On the basis of the conducted research, practical recommendations are proposed for the construction of an information and accounting system of an agricultural enterprise, which is based on intra-farm (management) reporting, which is formed on the data of primary and management accounting registers. It is proven that the introduction of the budgeting system in terms of responsibility centres - structural units will ensure the assessment of the effectiveness of the use of input material costs and the search for reserves to reduce production costs in the process of production and sale of products by farms of the corporate sector of the agrarian economy. Originality. Practical recommendations for the preparation of management reporting of an agricultural enterprise, which are based on the specifics of the enterprise's activity, as well as the specifics of the work of a specific structural unit, centre of responsibility, or activity segment, are substantiated. Methodical approaches to the segmentation of the activities of farms in the corporate sector of the agrarian economy have been improved, which will ensure the integrity of the accounting and analytical system, which is based on a complex combination of primary and management accounting and intra-farm (management) reporting. Practical value. The introduction of elements of intra-farm (management) accounting into activities, in particular the management report on the activity of responsibility centres - structural subdivisions, will provide an assessment of the effectiveness of the use of material resources in the production of agricultural products and the identification of reserves for reducing their cost price. Key words: agricultural enterprise, management accounting, accounting system, reporting, costs.

An Accountable Church?

Accountability is a quality often demanded of the church and its leaders today, and especially so within the Roman Catholic Church. But how should accountability itself be understood, and how might a more accountable church be achieved? This essay explores these questions from a new angle by offering a detailed ethical analysis of how accountability operates within broad-based community organizing (BBCO), a form of democratic politics with a highly developed theory and practice of accountability in which many churches already participate. In dialogue with BBCO, the essay develops a constructive framework for conceptualizing accountability. It makes a case for understanding accountability principally as a property of reciprocal relationships between persons, and stresses the need to proactively cultivate and sustain relationships of accountability through ongoing democratic practices of accountability. It also highlights the role played by moral authority, power, and virtue in these relationships and practices. The essay concludes by using this framework to propose a new interpretation of the Catholic Church’s accountability crisis. It suggests a more accountable church may only be achieved when the whole people of God begin organizing themselves to build it.

МЕТОДИЧЕСКИЙ ПОДХОД К КАТЕГОРИАЛЬНОМУ РАЗЛИЧИЮ УЧЁТНОЙ И ОТЧЁТНОЙ ИНФОРМАЦИИ

An accounting information system plays a fundamental role because it both informs and controls the management system so that the latter acts rationally according to the principle of economic efficiency. At the same time, the information flow generated varies according to the needs of the various decision-making centers. The concept of “accounting information”, as a rule, gives an idea of how, internal and external stakeholders, form their understanding of the financial and economic condition and performance of the business, as well as the committed facts of economic life. From the point of view of the modern theory of accounting, this information is of fundamental importance, because it is a prerequisite, on which the decision-making process is based. The article analyzes methodological approaches to the classification of types of non-financial and financial information for the purpose of their presentation in the corporate accounting reports.

Tenderpreneurship and Business Growth in Developing Countries: A Review of Literature

This paper theoretically attempts to examine tenderpreneuring in developing countries, by conducting a review of the literature on this practice. The paper endeavours to define ‘tenderpreneuring’ by examining literature, reports, opinion pieces etc on this practice which seems to be spreading rapidly in the public and private sectors in, South Africa, Botswana and Kenya. It also explores the causes of ‘tenderpreneuring’ and how ‘tenderpreneuring’. The paper further attempts to use the theory of accountability to demonstrate that where tendeperpreneuring is practiced, there are potential connotations of poor governance on the part of government or private company officers who award lucrative tenders to tenderpreneurship. The paper concludes by attempting to examine the possible ramifications of ‘tenderpreneuring’. Concisely, it concludes that tenderpreneuring has the potential to condemn the society to poverty at both personal and national level and rob them of their respect and dignity. The discussion from this paper has potential to contribute to policy decision makers on bad governance practices emanating from possibly crooked tendering processes both in the public and private sector under tenderpreneurship.

ІНФОРМАЦІЙНЕ ПОЛЕ ПІДПРИЄМСТВА ЯК ОСНОВА ФОРМУВАННЯ НОВОЇ СИСТЕМИ ОБЛІКУ

The value of the accounting system for enterprise management cannot be overestimated because accounting information is at the base of the pyramid of knowledge about the business of enterprises and the economy of the state in a broad sense, but at the same time the question arises, is the volume of such information sufficient to control economic processes? Unfortunately, the current level of economic management, from microenterprises to macroeconomics, is far from ideal. Historically, enterprises use, in most cases, standard «accounting» information, which is methodologically limited to the generation of exclusively financial activities in the enterprise as a whole, at a time when the management requires for control actual operational information about the performance of work in individual structural divisions, as well as achieving a strategic goal. The lack of operational (managerial) accounting in structural divisions and strategic accounting for enterprise development at most enterprises leads to a low level of management of the economy of enterprises, since without information, managers do not perform the control function, and decisions are made chaotically based on experience and intuition. The information field can be imagined as a symbol of an open space where the facts of economic activity take place in their temporal and spatial dimensions. The field includes many different things, phenomena and processes between which there are relationships, interconnections and constant changes that are a consequence of the company's activities. Attempts to create new accounting subsystems often do not achieve their goal, because the general theory of accounting does not consider them, there are no methodological materials for implementation, and most importantly, accounting scientists, with the exception of individual authors, do not offer new ideas for the development of a new accounting system. The purpose of the article is aimed at revealing the cause of the unsatisfactory state with the development of a new accounting system for management, as a result of which the authors came to the conclusion that without the introduction of such a basic concept as the information field of the enterprise into the accounting science, the accounting system cannot develop.

The Development of the Cost Accounting Theory in the Russian Accounting System

The Development of the Cost Accounting Theory in the Russian Accounting System

Public Private Partnership in Transportation Infrastructure: A Review on Toll Road Development

Public-private partnerships (PPPs) have become an increasingly important tool for delivering infrastructure and public services worldwide. In Toll Road development, PPP scheme is often being used to deliver public infrastructure. PPPs have received a lot of attention from academics as a new approach to public procurement. To enhance our knowledge of PPPs, this study aims to analyze the trend of articles discussing collaborative governance in toll road developments with PPP schemes in Asian, African, American, Australian and European countries during the 2000–2020 period and analyze the most discussed topic in PPP research specifically in collaborative governance. The relationship between PPP research and Public Sector Accounting Theory is also analyzed. Using a qualitative method with a Systematic Literature Review approach, this study analyzed published articles from reputable international journals. Result of this study shows a positive trend in the quantity of research articles that discuss collaborative governance in toll road development by PPP scheme. Moreover, it found also that frequently discussed topics in PPP research are Risk Management, Value for Money, Critical Success Factors, PPP Challenges, PPP Evolution and Financing. This study found that Public Sector Accounting Theory (Governance Theory, Institutional Theory and Stakeholders Theory) have influenced most the PPP scheme in toll road development.

Os fatores explicativos das divulgações relacionadas às taxas de desconto por entidades listadas em Portugal

ABSTRACT This paper aims to identify the explanatory factors of mandatory disclosure (MD) and voluntary disclosure (VD) levels related to discount rates, based on disclosure theories. The size, leverage, profitability, and audit firms were selected from different theories, namely agency theory, signaling theory, positive accounting theory, including the political cost hypothesis, and the cost of capital theory. Furthermore, the materiality (weight of the items) and the relevance (nature) of the topic were also considered, based on the evidence already obtained in the literature. Research on disclosures related to discount rates has been assessed either as an incidental topic or from a limited-scope analysis, particularly with respect to MDs. This paper assesses this topic as its specific object of analysis for both MD and VD. The use of the discount rate has been assuming growing importance within financial reporting. Therefore, this topic should deserve particular attention from international standard-setting bodies. The understanding of the proper set of items to be disclosed and understanding the factors that explain its disclosure, aligned with the efforts to assure its compliance by legal authorities, may contribute to reducing asymmetries and increasing transparency in entities' financial reporting. This study uses the method of archival research and content analysis of consolidated reports and accounts for the year 2020 of listed entities in Euronext Lisboa. Regression models were used, having disclosure indices related to discount rates as dependent variables. This paper finds a positive association between disclosures related to discount rates and the entity’s size, as well as the materiality and the relevance, assessed by the weight of the items and the nature of the topic under assessment, respectively. It adds new explanatory factors on the VDs and MDs related to discount rates in a broader perspective of analysis.

Diskreciono kapitalizovanje razvojnih troškova

The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.

Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature

This article reconnoiters the critical accounting theory, focusing on its ability to unveil power dynamics and enhance accountability within organizations. Through an empirical study of existing literature, we examine the theoretical framework of critical accounting theory and its practical implications for understanding the complex interplay between power dynamics and accounting practices. The study aims to shed light on how accounting systems and practices can reinforce or challenge power structures within organizations and their broader societal implications. Drawing upon a comprehensive review of scholarly articles, case studies, and empirical research, we identify key themes and concepts within critical accounting theory. The empirical analysis provides insights into how critical accounting theory has been applied in various contexts, such as corporate governance, financial reporting, and sustainability accounting. The findings reveal that critical accounting theory offers a valuable lens for understanding the underlying power dynamics that influence accounting practices. Furthermore, the article discusses the implications of critical accounting theory for policymakers, regulators, and practitioners. It emphasizes the importance of considering power dynamics and social contexts in designing accounting standards, regulations, and corporate governance mechanisms. In conclusion, this article contributes to the growing body of literature on critical accounting theory by providing an empirical analysis of its application and implications. It underscores the need for a critical perspective in accounting research and practice, acknowledging the power dynamics at play and their potential consequences. By unveiling these dynamics and promoting accountability, critical accounting theory can drive positive change and foster a more just and responsible business environment.

UFRS’DE STOK DEĞERLEME YÖNTEMİ SEÇİMİ: POZİTİF MUHASEBE TEORİSİ ÇERÇEVESİNDE AMPİRİK BİR ÇALIŞMA

This study aims to explore how firm-specific factors influence managers’ choice of inventory accounting methods under International Accounting Standards/International Financial Reporting Standards from a positive accounting theory perspective. A total of 921 companies from 11 different countries are included in the study for the year 2019. Multiple regression analysis is used to test the impact of explanatory variables on the choice of inventory accounting method. The results demonstrate that firm size and capital intensity influence the choice of FIFO negatively, which show that as firm size and capital intensity increases, companies’ tendency to select FIFO decreases, consistent with political-cost hypothesis.

Biodiversity accounts for the butterflies of the Australian Capital Territory

AbstractBiodiversity accounting is promoted as a way of improving the conservation of species and ecosystems. Advancing the theory and practice of biodiversity accounting is driven by the United Nation's standardization of ecosystem accounting in 2021 and a desire to make production of ecosystem accounts commonplace and useful. While the theory of biodiversity accounting has advanced, in practice few accounts have been produced and all have focused on iconic or threatened species. We present a set of novel biodiversity accounts for the 92 butterfly species of the Australian Capital Territory (ACT), spanning 1978–2021, using historical records and systematic surveys of 224 sites between 2014–15 and 2020–21 in the Southern Hemisphere survey season (Spring‐Autum). We conclude that species level biodiversity accounting is useful for biodiversity conservation and that species accounting must go beyond accounting for iconic and threatened species and reflect other characteristics, such as the distribution, abundance, residential status, breeding status, endemism, and ecological status of all species. Habitat specialization provides a link to ecosystem condition accounting, with changes in the distribution and abundance of habitat specialists a likely indicator of ecosystem condition. With such information, species accounts can be used to assess and target conservation activity and examples for ACT butterflies are provided.

«GRÜNDRISSE EINER ÖEKONOMETRIE» – економетрична бухгалтерська теорія, розроблена в Галичині на рубежі ІХ–ХХ ст.

The materials of this article are a continuation of the published results in the publication in the previous issue, which provides a generalized comparison of the basic principles of building accounting and "traditional" econometric concepts. In this study, an analysis of the formulated methodological principles of the studied accounting (balance sheet) theory was carried out with an assessment of the methods of representation in the accounting system and the balance sheet generalization of the main objects and economic processes of the enterprise. On the basis of methods and approaches traditional for the accounting field, a scientific and critical analysis of the conceptual foundations of the researched development was carried out. From the standpoint of the contemporary development of accounting theoretical knowledge and with a focus on modern requirements for the construction of accounting and reporting systems, the view of the author of this article on the shortcomings and individual strengths of the researched development is formulated. Separate components of the researched development compared to existing modern problems in accounting and reporting systems. Some provisions of the theoretical development are evaluated from the point of view of their suitability for modern theory and practice. A comparison of the conceptual foundations of the researched development with modern practice based on international principles (standardization) of accounting data formation on the state of resources, capital and the efficiency (effectiveness) of the functioning of the economic system was carried out. Proposals about successful solutions in the studied development, which can be used for the modern development of accounting science, are formulated. The expediency of introducing into the modern system of accounting research formulated in the development of the basic principles and provisions for the creation of capital reserves (valid reserve funds), which are absolutely necessary in the modern conditions of conducting activities of any business entity, is argued. The possibility and expediency of adapting to modern conditions the principles of accounting for intangible economic resources developed in this theory, in particular the principles of their evaluation and write-off of value, are also substantiated. Modern inflationary processes require approaches to the accounting valuation of assets that are adequate to these conditions, which can be solved by using the valuation principles proposed in the development.