Accounting Information Systems Implementation and Management Accounting Change

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Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

Computer-based safeguards information and accounting system

International Nuclear Information System (INIS)

1977-01-01

Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and

Study on Integrating Accounting in the Information System of the Organization

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Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.

INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

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Aneliya Galinova

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

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Marcelo Botelho da Costa Moraes

2010-01-01

Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

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Cardos Vasile - Daniel

2011-07-01

Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

Display of the information model accounting system

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Matija Varga

2011-12-01

Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

The role of human factors when evaluating information accountability for eHealth systems.

Science.gov (United States)

Gajanayake, Randike; Sahama, Tony; Lane, Bill

2013-01-01

The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper. Measuring the human factors associated with information accountability can benefit from extant theories from information systems research and business management. However, the application of such theories must clearly address the specialised nature of the application context coupled with the role of the users within the context.

Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

NARCIS (Netherlands)

Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

2014-01-01

This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

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Deni Iskandar

2015-02-01

Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...

Inventory information approval system certification and flexible spending account purchases.

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Shuey, Brandon; Williams, La Vonn A

2010-01-01

There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

OpenAIRE

Azhar Susanto

2017-01-01

Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...

A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

Science.gov (United States)

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

Organization of information system of management accounting: from theory to practice

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Bochulia Tatiana Vladimirovna

2014-07-01

Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

New accounting information system: An application for a basic social benefit in Spain

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Noemí Peña-Miguel

2018-01-01

Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.

The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

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Azhar Susanto

2017-09-01

Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

OpenAIRE

Biljana Tešić

2011-01-01

The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

Building an evolvable prototype for a multiple GAAP accounting information system

NARCIS (Netherlands)

Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or

Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

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Ivana Mamić Sačer

2013-12-01

Full Text Available An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in medium and large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.

Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems

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Anton Arisman

2017-09-01

Full Text Available The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems.  Integration information system and users satisfaction has positive significant on organizational performance.

Hospital accounting and information systems: a critical assessment.

Science.gov (United States)

Macintosh, N B

1991-01-01

Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

OpenAIRE

Cardos Vasile - Daniel

2011-01-01

Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

Science.gov (United States)

Goss, Ernest Preston

1991-01-01

The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

A design methodology for materials control and accounting information systems

International Nuclear Information System (INIS)

Helman, P.; Strittmatter, R.B.

1987-01-01

Modern approaches to nuclear materials safeguards have significantly increased the data processing needs of safeguards information systems. Implementing these approaches will require developing efficient, cost-effective designs. Guided by database design research, we are developing a design methodology for distributed materials control and accounting (MCandA) information systems. The methodology considers four design parameters: network topology, allocation of data to nodes, high-level global processing strategy, and local file structures to optimize system performance. Characteristics of system performance that are optimized are response time for an operation, timeliness of data, validity of data, and reliability. The ultimate goal of the research is to develop a comprehensive computerized design tool specifically tailored to the design of MCandA systems

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

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Biljana Tešić

2011-09-01

Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

Configuration of management accounting information system for multi-stage manufacturing

Science.gov (United States)

Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

2018-05-01

The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

Federal Automated Information System of Nuclear Material Control and Accounting: Uniform System of Reporting Documents

International Nuclear Information System (INIS)

Pitel, M V; Kasumova, L; Babcock, R A; Heinberg, C

2003-01-01

One of the fundamental regulations of the Russian State System for Nuclear Material Accounting and Control (SSAC), ''Basic Nuclear Material Control and Accounting Rules,'' directed that a uniform report system be developed to support the operation of the SSAC. According to the ''Regulation on State Nuclear Material Control and Accounting,'' adopted by the Russian Federation Government, Minatom of Russia is response for the development and adoption of report forms, as well as the reporting procedure and schedule. The report forms are being developed in tandem with the creation of an automated national nuclear material control and accounting system, the Federal Information System (FIS). The forms are in different stages of development and implementation. The first report forms (the Summarized Inventory Listing (SIL), Summarized Inventory Change Report (SICR) and federal and agency registers of nuclear material) have already been created and implemented. The second set of reports (nuclear material movement reports and the special anomaly report) is currently in development. A third set of reports (reports on import/export operations, and foreign nuclear material temporarily located in the Russian Federation) is still in the conceptual stage. To facilitate the development of a unified document system, the FIS must establish a uniform philosophy for the reporting system and determine the requirements for each reporting level, adhering to the following principles: completeness--the unified report system provides the entire range of information that the FIS requires to perform SSAC tasks; requisite level of detail; hierarchical structure--each report is based on the information provided in a lower-level report and is the source of information for reports at the next highest level; consistency checking--reports can be checked against other reports. A similar philosophy should eliminate redundancy in the different reports, support a uniform approach to the contents of

Enterprise technology in support for accounting information systems. an innovation and productivity approach

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Jose Melchor Medina-Quintero

2015-09-01

Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

Science.gov (United States)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

48 CFR 49.602-3 - Schedule of accounting information.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

Science.gov (United States)

Enomoto, Ernestine K.; Conley, Sharon

2007-01-01

Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

Development of accounting quality management system

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Plakhtii T.F.

2017-08-01

Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

Financial Accountant Versus Managerial Accountant in the Hotel Business System

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Ivana Zubac

2012-01-01

Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

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Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

[Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

Science.gov (United States)

Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

2009-12-20

By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

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Asep Darmansyah

2015-08-01

Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

Pengaruh Strategic Leadership pada Organizational Learning melalui Accounting Information System pada Perusahaan Non Manufaktur di Surabaya

OpenAIRE

Halim, Yessica Mardiana

2015-01-01

The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application. This research showed t...

FINANCIAL STATEMENTS – SUPPLIER OF FINANCIAL ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Costi Boby

2013-09-01

Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.

Characteristics of Company Accounting Information System

OpenAIRE

Marija Tokić; Marina Proklin

2011-01-01

Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid developme...

Towards a reference ontology of complex economic exchanges for Accounting Information Systems

NARCIS (Netherlands)

Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

THE IMPORTANCE OF THE ACCOUNTING INFORMATION FOR THE DECISIONAL PROCESS

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Chiriac Silviu

2014-07-01

Full Text Available The contemporary evolution of accounting led to the elaboration of an information system which connects all the organizational structures of a company, in which the accounting information system is the basic component of the information system. It responds to information requirements of other departments as well as to external factors. This study is meant to show the importance that we have to give to accounting information, addressing it according to the sources where found and its areas of application. The following study reviews the main articles and books that have approached the study of the „accounting information” from a decisional view. Our research is a qualitative approach, by a theoretical point of view. A review of the local and foreign literature has been made. The starting point of this work relates to the fact that that the main source for the informational sistem is accountancy, without it the system could not exist. In the first part of this study, we have reviewed the actual level of knowledge about accountancy presented by a selection of authors that have studied this subject. After presenting the authors, we have reviewed the way in which the national and international regulators have referred to the subject. The informational needs of the internal users depend on a large scale on the size of the entity; as an example, the management of a smaller company will give a high level of importance for any accounting information, while a larger company’s informational needs are more diverse and are usually grouped according to the organization chart. Based on the accounting information, you cand realise a measurement system of economic performance. To exemplify the importance that the accounting information requires, we have presented the areas of use required. At the entity’s level we have graphically presented possibilities of capitalisation of the accounting information concluding that this represents the key to the

The Extent of the Application of the Commercial Banks in Aqaba for Modern Methods of Accounting Information Systems

OpenAIRE

Muhannad Akram Meqbel Ahmad; Ashraf Mohammad Salem Alrjoub

2014-01-01

This study tests the head of departments’ perception towards the relationship between applying accounting information systems and production activities. The results show a positive significant relationship between AIS and production activities (i.e. production design, production planning and control, production operation and cost accounting).This study recommends that using modern methods to develop the skills of the interaction between the users of accounting information systems and between ...

Process information displays from a computerized nuclear materials control and accounting system

International Nuclear Information System (INIS)

Ellis, J.H.

1981-11-01

A computerized nuclear materials control and accounting system is being developed for an LWR spent fuel reprocessing facility. This system directly accesses process instrument readings, sample analyses, and outputs of various on-line analytical instruments. In this paper, methods of processing and displaying this information in ways that aid in the efficient, timely, and safe control of the chemical processes of the facility are described

Specific Methods of Information Security for Nuclear Materials Control and Accounting Automate Systems

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Konstantin Vyacheslavovich Ivanov

2013-02-01

Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.

User-Oriented Project Accounting System.

Science.gov (United States)

Hess, Larry G.; Alcorn, Lisa S.

1990-01-01

The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

An information theory account of cognitive control.

Science.gov (United States)

Fan, Jin

2014-01-01

Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

An information theory account of cognitive control

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Jin eFan

2014-09-01

Full Text Available Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

The role of sophisticated accounting system in strategy management

OpenAIRE

Naranjo Gil, David

2004-01-01

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

Refinement and User Acceptance Test of Accounting Information System for Restaurants SMEs

OpenAIRE

Lana Sularto

2016-01-01

This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...

Modernizing computerized nuclear material accounting systems

International Nuclear Information System (INIS)

Erkkila, B.H.; Claborn, J.

1995-01-01

DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems

Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis

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Feofanova Iryna V.

2013-11-01

Full Text Available The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis and logical (for identification of directions of improvement of accounting methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services. The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.

Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

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Sercan EROL

2011-01-01

Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

Managerial Cost Accounting for a Technical Information Center.

Science.gov (United States)

Helmkamp, John G.

A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…

Minatom of Russia Situation and Crisis Center and the Automated Federal Information System for Nuclear Material Control and Accounting

International Nuclear Information System (INIS)

Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Heinberg, C.L.; Tynan, D.M.

2001-01-01

Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC and A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC and A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC and A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC and A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative

Factors influencing the alignment of accounting information systems of accepted manufacturing firms in Tehran Stock Exchange

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Fazel Tamoradi

2014-03-01

Full Text Available The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements and the capacity of accounting systems (AIS capacity to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.

Organizational provisions of accounting for inventories as component of information and communication system of enterprise

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B.L. Kyryluk

2017-03-01

Full Text Available Communication and information have particular importance for management and are inextricably connected with accounting, the main objective of which is to provide operational information on the state of the company. Primary accounting, document circulation, inventory, Chart of accounts, accounting forms and features of conducting analytical research, reporting as components of accounting, provide information and communication relation at the company. Globalization events are characterized by the virtual revolutionary development of information and communication technologies used in all the levels and sectors of economic activity. These tasks are determined by the following external factors as the competition conditions, the advantage in the buyer's market and the importance of his choice. Adaptability of the company is determined by the ability to respond quickly to the external and internal factors of influence. In modern conditions, the organization of accounting for inventories affecting the efficiency of functioning of the whole company is becoming rather actual. Therefore, the organization of effective accounting and analytical support of management of inventories as one of the main components of assets is a priority task in the company’s activity. It is necessary to form the accurate and timely information, therefore, automation of accounting is the necessary task for effective functioning of the company. The implementation of solutions is possible by creating an additional module in the configuration of 1C. The development and application of modern tools in the automation of relevant processes and management practices in the company are determined by the need to improve the effectiveness of organization of production process, and the functioning of the accounting department, caused by the intensification of the accounting reform processes, and forming competitive advantages in the market, maximizing revenues, and optimizing use of

The Role of Ontologies for Designing Accounting Information Systems

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Gheorghe NEGOESCU

2010-08-01

Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

System of National Accounts as an Information Base for Tax Statistics

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A. E. Lyapin

2017-01-01

Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in

Muhasebe Bilgi Sisteminin İşletme Yönetiminin Etkinliği Üzerindeki Etkisi(The Effect of the Accounting Information System on the Business Management Efficiency

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Ali İhsan AKGÜN

2013-11-01

Full Text Available The operations in the businesses in the process from collecting, recording, classing, briefing of the data transferred from all business functions to interpretation and analysis of financial events are performed via information technologies. The managers using accounting reports in the accounting information system by information technologies use the information of transactional accounting system and collect specific information about activities by making use of internal financial reporting system. Cost-benefit analysis of the business is made by the accounting information system (MBS and it helps management to separate controllable events from uncontrollable events. Accounting information system constitutes infrastructure of the management information system since accounting information system is integrated information system and financial events occur in every department of the business. Accounting information system and management information system were discussed in conceptual basis in the study. In the study, a simple linear regression analysis was conducted on the data obtained from a questionnaire form conducted on the managers of Tuz Lake (Salt Lake businesses for determining the efficiency of the Accounting Information System on the business management. It was detected from the obtained findings that the novelties brought by the MBS had a positive effect on the efficiency of the business management.

Introduction of self-control of enterprise information system through accounting documentation process of

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K.О. Volskа

2017-12-01

Full Text Available The research is devoted to determining the possibility of implementing self-control of an enterprise information system, describing the criteria for building an information system in an enterprise that will be self-organized and capable of self-analysis. The article considers the concept of self-control, its main criteria as well as the possibility of implementing the self-control in the information system of the enterprise. The current study provides the definition of intelligent information systems and how to use expert knowledge in them. The article presents the place of the self-control (in terms of its organization at the enterprise in the economic activity of the enterprise and its correlation with internal control; as a result, it is suggested to consider the self-control of the information system as the unit included in the methods of internal control. The paper carries out the comparison of the response to the error in the information system under the usual control (from the subject of the control to the person and the self-control, that made it possible to determine the latter as the method of preventing errors, that is, real-time control during the data entry in the information system of the enterprise. It is proposed to divide the control mechanisms in the information system into informational (protection of the information system from a technical point of view and special (accounting, legal, technological, etc.. The special control mechanisms of the information system should initially be formed by the experts of the relevant profile and who should present them in the form of algorithms for preventing any possible errors that will allow IT-professionals to describe them at the software level and implement one of the criteria for self-control of the information system, namely, a self-examination. The article proposes to implement the self-control at the input of the information system, when entering the data of the primary documents

48 CFR 53.301-1439 - Schedule of Accounting Information.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of Accounting...

Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

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Ali Uyar

2017-03-01

Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

Science.gov (United States)

Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

Science.gov (United States)

Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

2010-01-01

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

NARCIS (Netherlands)

Blums, Ivar; Weigand, Hans

Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB

Risk Analysis of Accounting Information System Infrastructure

OpenAIRE

MIHALACHE, Arsenie-Samoil

2011-01-01

National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of...

COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

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Radmila Jablan STEFANOVIĆ

2010-12-01

Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

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Claudiu BRANDAS

2013-01-01

Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

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CARAIMAN ADRIAN-COSMIN

2015-12-01

Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

Science.gov (United States)

Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

2015-01-01

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

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Miculescu Marius Nicolae

2012-12-01

knowledge about business and accounting. Also were studied data on how the easiest to increase intelligibility provided by management accounting information. It was found that there are different possible behaviors of managers in the dissemination of accounting information in relation to how the organization deals with information about the external environment and as a result of research efectaute have identified some solutions that managers can limit the effects of uncertainty in information dissemination accounting. Therefore the present study, the detailed approach and identify the quality requirements of modern economic information system, comes to effectively support managers in making decisions.

Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

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Liakhovych Halyna І.

2017-12-01

Full Text Available The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural. The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.

Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design

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Naseem Yousif Hanna Lallo

2013-07-01

Full Text Available In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.

The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

Directory of Open Access Journals (Sweden)

Liege Moraes do Carmo

2015-12-01

Full Text Available This study aims to examine the importance of obtaining skills in Information Systems (IS and Information Technology (IT for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs located in the state of Rio de Janeiro, divided by gender (male and female. The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.

Management of Information Security in Financial Accounting

OpenAIRE

Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

2014-01-01

Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

An information system for sustainable materials management with material flow accounting and waste input–output analysis

Directory of Open Access Journals (Sweden)

Pi-Cheng Chen

2017-05-01

Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.

Accounting information and managerial work

OpenAIRE

Matthew Hall

2010-01-01

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

The Reform of Management System of Accountants in China

Institute of Scientific and Technical Information of China (English)

无

2002-01-01

The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

Analysis of the role of an interfacility SNM accounting system

International Nuclear Information System (INIS)

McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.

1982-01-01

Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system

78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-12-24

... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-08-09

... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems

OpenAIRE

Asatiani, Aleksandre; Penttinen, Esko

2015-01-01

The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...

The Importance of Accounting Information in Decision Making

Directory of Open Access Journals (Sweden)

Ionuț Spătărelu

2016-01-01

Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.

78 FR 21937 - Proposed Agency Information Collection Request: Comment Request; Great Lakes Accountability...

Science.gov (United States)

2013-04-12

... Collection Request: Comment Request; Great Lakes Accountability System (Renewal) AGENCY: Environmental... an information collection request (ICR), ``Great Lakes Accountability System'' (EPA ICR No. 2379.02... using www.regulations.gov (our preferred method) or by mail to: Great Lakes Accountability System, Attn...

The Information - Connexion Between Financial Accounting and Management Accounting

Directory of Open Access Journals (Sweden)

Florin Radu

2016-01-01

Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

Accounting systems for special nuclear material control. Technical report

International Nuclear Information System (INIS)

Korstad, P.A.

1980-05-01

Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

Principles of accounting in the information space of foreign economic activity management

Directory of Open Access Journals (Sweden)

V.Yu. Gordopolov

2018-04-01

Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.

The importance of managerial accounting in managerial accounting system

OpenAIRE

Dragan Cristian

2014-01-01

In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.

Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

Directory of Open Access Journals (Sweden)

Silas Adolfo Potin

2016-08-01

Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

5 CFR 1640.2 - Information regarding account.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

2016-01-01

A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra

2016-01-01

Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

Directory of Open Access Journals (Sweden)

Ebipanipre Gabriel Mieseigha

2014-08-01

Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

Directory of Open Access Journals (Sweden)

Mahbobeh Arab

2013-01-01

Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

Science.gov (United States)

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

Science.gov (United States)

2012-08-22

... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

A system of health accounts 2011

National Research Council Canada - National Science Library

2011-01-01

.... As demands for information increase and more countries implement and institutionalize health accounts according to the system, the data produced are expected to be more comparable, more detailed...

Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

OpenAIRE

Peter, Winter

2005-01-01

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

Science.gov (United States)

Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

2005-08-01

With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

Accounting and information support of profit management under uncertainty

Directory of Open Access Journals (Sweden)

M.V. Yakymenko

2015-09-01

Full Text Available The main components of the entity profit management system have been determined. The article pays attention to the information management organization on which the effectiveness of the whole system of management depends. The author researches the features of accounting information as a part of risk-based management from two perspectives: as the risk indicator of an economic activity and as the source of internal economic risks. Taking into consideration the existence of both external and internal risk factors of an economic activity, the availability of internal indicators which are formed in the accounting system, the article builds the relationship of information sources, factors of risk emerging and risks of financial results. While managing of financial results the author suggests to analyze the external and internal factors of economic risks in terms of controllability, namely, controlled, partially controlled and uncontrolled. It has been offered to conduct this analysis in order to determine the possibility of management of economic risk emergence factors and the risks which an enterprise takes already.

12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

CONSIDERATIONS ON THE ORGANIZATION OF THE MANAGEMENT ACCOUNTING SYSTEM IN BAKERY COMPANIES

OpenAIRE

Marian Taicu

2012-01-01

The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The accounting information in general and especially the management accounting information acquire greater importance in the current economic conditions, characterized by risk and uncertainty. The technological...

The Effect of Used Information Technology, Internal Control, and Regional Accounting System on the Performance of City Governance Agency of Banda Aceh City, Indonesia

Directory of Open Access Journals (Sweden)

Muslim Djalil

2017-07-01

Full Text Available The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia.The population of the research is 39 city government agencies (SKPK of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research arecollected by using questionnaire and analyzed by using the multiple regression regresion method with a SPSS application software.The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regionalfinancial accounting system have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internalcontrol system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.Keywords: Information Technology, Internal Control System, Regional Financial Accounting System, and Performance of City Governance.

Development of Account Receivable and Payable System for Travel Bureau Company

Science.gov (United States)

Karma, I. G. M.; Susanti, J.

2018-01-01

Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

Implementing of the nuclear materials accounting and control computerized system at JINR

International Nuclear Information System (INIS)

Dobryanskij, V.M.; Kalyakin, N.N.; Koltin, G.P.; Samojlov, V.N.; Cheker, A.V.; Shestakov, B.A.

2000-01-01

The results of the development of the computerized nuclear materials accounting system at the Joint Institute for Nuclear Research (JINR) are submitted. This work was carried out under Russian-American Nuclear Materials Protection, Control and Accounting (MPCandA) Program. The System was implemented at the Institute, it was attested to work with sensitive information. The computerized information nuclear materials accounting and control system, named MTIS (Materials Tracking Information System), is intended for the automated accounting of the nuclear materials used in JINR, tracking their moving, changes of their inventory amounts, preparation of the required documentation, and also for information support of the measures spent in the JINR on MPCandA program. MTIS can prepare reports for federal level and can also generate data to be reported for internal purposes. MTIS includes as one of the subsystems a program module to prepare reporting information to the Federal Information System (FIS). The system MTIS provides control of access to the database (DB), protection of the information against the non-authorized access, division of the data into the sensitive and non-sensitive data. (author)

Using accounting information systems by operations managers in a project company

NARCIS (Netherlands)

Wouters, Marc; van der Veeken, Henk J.M.

2002-01-01

This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take

Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2015-01-01

Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

INFORMATION SYSTEM QUALITY INFLUENCE ON ORGANIZATION PERFORMANCE: A MODIFICATION OF TECHNOLOGY-BASED INFORMATION SYSTEM ACCEPTANCE AND SUCCESS MODEL

Directory of Open Access Journals (Sweden)

Trisnawati N.

2017-12-01

Full Text Available This study aims to examine the effect of information system quality on technology-based accounting information systems usage and their impact on organizational performance on local government. This study is based on Technology Acceptance Model (TAM, IS Success Model, and the success of technology-based information systems. This study is a combination of previous studies conducted by Seddon and Kiew (1997, Saeed and Helm (2008, and DeLone and McLean (1992. This study used survey method and took 101 respondents from accounting staff working in Malang and Mojokerto regencies. This study uses Partial Least Square to examine research data. Research result exhibits information system qualities affecting benefit perception and user satisfaction. Technology-based accounting information systems usage in local government is influenced by benefits perception and user satisfaction. Research result concluded that technology-based accounting information systems usage will affect the performance of local government organizations.

Proposed improvement of the Accounting System of Non-Agricultural Cooperatives

Directory of Open Access Journals (Sweden)

Yamira Mirabal González

2017-12-01

Full Text Available The improvement of the accounting system of the cooperatives should contribute to the consolidation of the cooperative role as a way of economic and social development, in the sphere of agricultural production, and in other sectors of the economy, raising the levels of efficiency and economic efficiency, productive and social. The research is aimed at: Perfecting the accounting system of the non-agricultural cooperative "Café Pinar", based on a set of tools for each of the subsystems that comprise it, which contributes to the improvement of the accounting information generated as part of its management process. The results of the research focus on: the theoretical and methodological foundations of Accounting and Accounting Systems, the results of the diagnosis of the Accounting System of the non-agricultural Cooperative "Café Pinar" and the tools for each of the subsystems that make up the Accounting system of the cooperative. In the development of the research, theoretical methods such as the historical and the logical ones were applied, among these the systemic, the modeling and the axiomatic-deductive. In addition to empirical methods such as scientific observation and measurement. Based on the diagnosis made, the existing deficiencies in the Accounting System of the cooperative object of study were determined. On this basis, the proposal was made to improve its Accounting System that will contribute to the improvement of the accounting information that the cooperative generates as part of its management.

Methods of internal control in integrated management accounting system of the enterprise

Directory of Open Access Journals (Sweden)

Shevelev A.E.

2017-01-01

Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.

Opinions of the managers of the SMEs in Brasov concerning the need of accounting information offered by the companies that provide accounting services

Directory of Open Access Journals (Sweden)

Anton, C. E.

2011-01-01

Full Text Available In the business world, all the managers of the companies are interested in consolidating their position against the competitors. This involves information concerning the competition environment, but also information concerning the administration system. Consequently, the accounting information and the financial management are strongly connected. This paper aims at emphasizing the need of financial-accounting information in the management of the trade companies. Consequently, we focused on identifying the types of accounting reports requested by the managers of the SMEs in Brasov, from the companies that provide accounting services with whom they collaborate, and also on identifying the goal for which this information are used.

Integrated information theory of consciousness: an updated account.

Science.gov (United States)

Tononi, G

2012-12-01

This article presents an updated account of integrated information theory of consciousness (liT) and some of its implications. /IT stems from thought experiments that lead to phenomenological axioms (existence, compositionality, information, integration, exclusion) and corresponding ontological postulates. The information axiom asserts that every experience is spec~fic - it is what it is by differing in its particular way from a large repertoire of alternatives. The integration axiom asserts that each experience is unified- it cannot be reduced to independent components. The exclusion axiom asserts that every experience is definite - it is limited to particular things and not others and flows at a particular speed and resolution. /IT formalizes these intuitions with postulates. The information postulate states that only "differences that make a difference" from the intrinsic perpective of a system matter: a mechanism generates cause-effect information if its present state has selective past causes and selective future effects within a system. The integration postulate states that only information that is irreducible matters: mechanisms generate integrated information only to the extent that the information they generate cannot be partitioned into that generated within independent components. The exclusion postulate states that only maxima of integrated information matter: a mechanism specifies only one maximally irreducible set of past causes and future effects - a concept. A complex is a set of elements specifying a maximally irreducible constellation of concepts, where the maximum is evaluated over elements and at the optimal spatiatemporal scale. Its concepts specify a maximally integrated conceptual information structure or quale, which is identical with an experience. Finally, changes in information integration upon exposure to the environment reflect a system's ability to match the causal structure of the world. After introducing an updated definition of

Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

Directory of Open Access Journals (Sweden)

Nikmatuniayah Nikmatuniayah

2017-06-01

Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

The users manual and concepts of nuclear materials accounting system

International Nuclear Information System (INIS)

Lee, Byung Du; Jeon, In

1996-03-01

This report is to describe the concepts, operation status and user's manuals of nuclear materials accounting system which was developed to not only make out, report and manage the IAEA accounting reports but also maintain the accounting information. Therefore, facility operator could effectively make use of the accounting system without a special training by using this report. 3 tabs., 15 figs., (Author) .new

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

Directory of Open Access Journals (Sweden)

Elesban Kihuba

2016-06-01

Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

Science.gov (United States)

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

2016-01-01

Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

Science.gov (United States)

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

2016-01-01

Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

NARCIS (Netherlands)

Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

2014-01-01

Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

ECONOMIC AND ACCOUNTING INFORMATION AND STOCK MARKET EFFICIENCY

Directory of Open Access Journals (Sweden)

Simona – Florina SĂLIȘTEANU

2014-05-01

Full Text Available The purpose of this paper is to explore and to analyse the relations between financial accounting information and stock market efficiency. As we know, accounting contributes to the efficiency of the stock market by producing primordial information for the investors. On the other side, an efficient market facilitates the role of accounting by providing a reliable estimate of the value of many assets that needs to be evaluated. This article examines the importance of the financial accounting information for the efficiency of stock market, and also analyses whether and how the structure, the characteristics and publication of the information, impacts the prices and transactions volumes.

Strategic relevance and accountability expectations: new perspectives for health care information technology design.

Science.gov (United States)

Tan, J K; Modrow, R E

1999-05-01

In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

The need for scientific research aimed at improving of the quality of accounting information

Directory of Open Access Journals (Sweden)

T.F. Plahtiy

2015-09-01

Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.

2014-15 System Accountability Report. Appendix: Data Tables

Science.gov (United States)

Board of Governors, State University System of Florida, 2016

2016-01-01

This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

37 CFR 260.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

Informativeness of accounting earnings in family firms

OpenAIRE

DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

2009-01-01

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

37 CFR 382.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

Science.gov (United States)

Saracina, Tara H.

2012-01-01

The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

Management accounting and its place in the accounting system

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Aneliya Galinova

2017-05-01

Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

Managerial accounting in the system of payments with enterprise buyers

Directory of Open Access Journals (Sweden)

Tsegel'nik N.I.

2017-12-01

Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.

Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment

OpenAIRE

Ovidia DOINEA

2008-01-01

The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

Science.gov (United States)

2010-10-01

... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

Qualities and Requirements of the Financial – Accounting Information

OpenAIRE

Boghean Cristina Iuliana

2011-01-01

Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

Intellectual Capital Based Management Accounting System For Creative City

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Daryanto Hesti Wibowo

2015-08-01

Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

Science.gov (United States)

Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

2015-01-01

Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

Supporting management decisions with ex ante accounting information

NARCIS (Netherlands)

Wouters, Marc; Verdaasdonk, Peter

2002-01-01

This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

Science.gov (United States)

2010-04-01

... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

Directory of Open Access Journals (Sweden)

Victor Munteanu

2016-03-01

Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

The Information Support of the Internal Control of Receivables and Accounts Payable

Directory of Open Access Journals (Sweden)

Akimova Natalia S.

2017-11-01

Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

The impact on the accounting information after the implementation of an integrated system of administration in the federal institutions of higher education.

Directory of Open Access Journals (Sweden)

Josué Viana de Oliveira Neto

2005-03-01

Full Text Available This article presents a research is intended to verify theories that explain the process ofimplementation of an Integrated System of Administration (ISA in an organization, analyzingthe effects on the use of accounting information. The empiric work based on a case study anorganization that implemented of an ISA which main objective is to produce analytical reportsintegrated. The found evidences support the propositions done by Walton (1993:14 whichdescribes the integration of the information technology and the organization. The results of usingthe information accounting in this case study evidences the difficulty in expanding the use of thistype of information when they are not obtained the success in the implementation of an ISA.

Tourism information system

OpenAIRE

Ulevičius, Žygimantas

2017-01-01

The goal of this project is to create responsive design portal with the tools for its administration which lets users to access tourist relevant information. In order to achieve the goal certain tasks were formulated, few technical analysis were done and similar systems which already exist were reviewed. The result is creation of information system with administrative tools, which can be used by several user types which have rights to take adequate actions. The system has account control modu...

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

OpenAIRE

Elsukova Tatiana Vasilevna

2014-01-01

This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

Nuclear material statistical accountancy system

International Nuclear Information System (INIS)

Argentest, F.; Casilli, T.; Franklin, M.

1979-01-01

The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase

Partial Least Square Approach to Second Order Factor in Behavioural Study of Accounting Information System

Directory of Open Access Journals (Sweden)

Ibrahim Mohd Tarmizi

2017-01-01

Full Text Available Theories are developed to explain an observed phenomenon in an effort to understand why and how things happen. Theories thus, use latent variables to estimate conceptual parameters. The level of abstraction depends, partly on the complexity of the theoretical model explaining the phenomenon. The conjugation of directly-measured variables leads to a formation of a first-order factor. A combination of theoretical underpinnings supporting an existence of a higher-order components, and statistical evidence pointing to such presence adds advantage for the researchers to investigate a phenomenon both at an aggregated and disjointed dimensions. As partial least square (PLS gains its tractions in theory development, behavioural accounting discipline in general should exploit the flexibility of PLS to work with the higher-order factors. However, technical guides are scarcely available. Therefore, this article presents a PLS approach to validate a higher-order factor on a statistical ground using accounting information system dataset.

Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system

IAEA safeguards information system

International Nuclear Information System (INIS)

Nardi, J.

1984-01-01

The basic concepts, structure, and operation of the Agency Safeguards Information System is discussed with respect to its role in accomplishing the overall objectives of safeguards. The basis and purposes of the Agency's information system, the structure and flow of information within the Agency's system, the relationship of the components is the Agency system, the requirements of Member States in respect of their reporting to the Agency, and the relationship of accounting data vis-a-vis facility and inspection data are described

Principles and methods of managerial cost-accounting systems.

Science.gov (United States)

Suver, J D; Cooper, J C

1988-01-01

An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

Quality of the Accounting Information of Brazilian Third Sector Entities

Directory of Open Access Journals (Sweden)

Fernando Maciel Ramos

2015-08-01

Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

New Valences for the Financial-Accounting System

Directory of Open Access Journals (Sweden)

Adrian LUPAŞC

2009-01-01

Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

Directory of Open Access Journals (Sweden)

Davor VAŠIČEK

2010-06-01

Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

Directory of Open Access Journals (Sweden)

Elsukova Tatiana Vasilevna

2014-02-01

Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

Value Relevance of Accounting Information in the United Arab Emirates

Directory of Open Access Journals (Sweden)

Jamal Barzegari Khanagha

2011-01-01

Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

Audit trails in an online accountability system

International Nuclear Information System (INIS)

Jamison, C.

1985-01-01

The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig

Health Information Systems

International Development Research Centre (IDRC) Digital Library (Canada)

the technology and expertise to process and share ... services. GEHS supports efforts that reach beyond healthcare institutions to capture evidence ... Health information systems are a foundation for quality care, and can increase accountability ...

ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

Directory of Open Access Journals (Sweden)

DARABOS Eva

2014-07-01

Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.

A Study of Social Information and Corporate Social Accounting

OpenAIRE

Nakajima, Teruo

1996-01-01

This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...

Creating a Statewide Educational Data System for Accountability and Improvement: A Comprehensive Information and Assessment System for Making Evidence-Based Change at School, District, and Policy Levels

Science.gov (United States)

Felner, Robert D.; Bolton, Natalie; Seitsinger, Anne M.; Brand, Stephen; Burns, Amy

2008-01-01

This article reports on one ongoing statewide effort to create a high-quality data reporting and utilization system (i.e., High-Performance Learning Community [HiPlaces] Assessment) to inform educational accountability and improvement efforts system. This effort has undergoing refinement for more than a decade. The article describes the features…

An Agent-Based Approach for Evaluating Basic Design Options of Management Accounting Systems

Directory of Open Access Journals (Sweden)

Friederike Wall

2013-12-01

Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied

Issues surrounding the classification of accounting information

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Huibrecht Van der Poll

2011-06-01

Full Text Available The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.

BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

OpenAIRE

YILMAZ, Emine; ÖZER, Gökhan

2015-01-01

This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...

Integrated material accountancy system

International Nuclear Information System (INIS)

Calabozo, M.; Buiza, A.

1991-01-01

In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

Directory of Open Access Journals (Sweden)

Claudia-Elena GRIGORAȘ-ICHIM

2016-06-01

Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.

The relevance of accounting information enclosed in performance indicators

Directory of Open Access Journals (Sweden)

Mihaela-Cristina Onica

2012-12-01

Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

Institute of Scientific and Technical Information of China (English)

Hao Li

2010-01-01

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

OpenAIRE

Hui-Sung, Kao; Tzu-Han Wei

2014-01-01

This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

Do investors become risk takers after receiving MLA and accounting information?

Directory of Open Access Journals (Sweden)

Ni Made Wisni Arie Pramuki

2016-11-01

Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

SCATS: SRB Cost Accounting and Tracking System handbook

Science.gov (United States)

Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

1978-01-01

The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

47 CFR 64.4006 - Limitations on use of customer account information.

Science.gov (United States)

2010-10-01

... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...

A passive automated personnel accountability system for reactor emergency preparedness

International Nuclear Information System (INIS)

Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.

1988-04-01

In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational

45 CFR 164.528 - Accounting of disclosures of protected health information.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...

Destination Information Management System for Tourist

OpenAIRE

Abdulhamid, Shafii Muhammad; Usman, Gana

2014-01-01

The use of information and communication technology in our day to day activities is now unavoidable. In tourism developments, destination information and management systems are used to guide visitors and provide information to both visitors and management of the tour sites. In this paper, information and navigation system was designed for tourists, taking some Niger state of Nigeria tourism destinations into account. The information management system was designed using Java Applet (NetBeans I...

Intelligent Control System Taking Account of Cooperativeness Using Weighting Information on System Objective

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Masaki Takahashi

2004-08-01

Full Text Available This study considers an intelligent control system to integrate flexibly its components by using weighted information where the system evaluation is reflected. Such system evaluates the information flowing through the components and converts them by weighting depending on the degree of importance. Integration of components based on the system evaluation enables a system consisting of them to realize various, flexible and adaptive control. In this study, the intelligent control method is applied to a swing up and stabilization control problem of a number of cart and pendulum systems on a restricted straight guide. To stabilize the pendulum in a restricted environment, each system should realize not only a swing-up and stabilization control of the pendulum, but also a position control of the cart to avoid collision or deadlock. The experiment using a real apparatus demonstrated that the controller learning light interaction acquires egoistic character, the controller learning heavy interaction behaves altruistically, and the controller equally considering self cart and another cart becomes cooperative. In other words, these autonomous decentralized controllers can acquire various characters and flexibility for cooperation.

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

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Riana Iren RADU

2014-11-01

Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

Directory of Open Access Journals (Sweden)

Gianina RIZESCU

2014-06-01

Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

Management Information Systems

Directory of Open Access Journals (Sweden)

Furduescu Bogdan-Alexandru

2017-12-01

Full Text Available Technology is the science that studies processes, methods and operations run or applied onto raw materials, matters or data, in order to obtain a certain product. Information is the material signal able to launch a material reaction of a dynamic auto-tuning system for which the system is conditioned and finalized. Information Technology is the technology needed for handling (procuring, processing, storing converting and transmitting information, in particular, with the use of computers [Longley, D. & Shain, M. (1985, p. 164]. The importance of IT in the economic growth and development is widely known, taking into account the impact that technology can have on the success and survival, or the failure of the economic activity of enterprises/organizations, IT offering various management information systems (MIS, executive and feedback segments, which all have important and beneficial implications in management and control.

A Job Monitoring and Accounting Tool for the LSF Batch System

International Nuclear Information System (INIS)

Sarkar, Subir; Taneja, Sonia

2011-01-01

This paper presents a web based job monitoring and group-and-user accounting tool for the LSF Batch System. The user oriented job monitoring displays a simple and compact quasi real-time overview of the batch farm for both local and Grid jobs. For Grid jobs the Distinguished Name (DN) of the Grid users is shown. The overview monitor provides the most up-to-date status of a batch farm at any time. The accounting tool works with the LSF accounting log files. The accounting information is shown for a few pre-defined time periods by default. However, one can also compute the same information for any arbitrary time window. The tool already proved to be an extremely useful means to validate more extensive accounting tools available in the Grid world. Several sites have already been using the present tool and more sites running the LSF batch system have shown interest. We shall discuss the various aspects that make the tool essential for site administrators and end-users alike and outline the current status of development as well as future plans.

18 CFR 367.9090 - Account 909, Informational and instructional advertising expenses.

Science.gov (United States)

2010-04-01

..., Informational and instructional advertising expenses. 367.9090 Section 367.9090 Conservation of Power and Water... Account 909, Informational and instructional advertising expenses. (a) This account must include the cost... supervision of informational activities. (2) Preparing informational materials for newspapers, periodicals...

Management information systems

Energy Technology Data Exchange (ETDEWEB)

Crump, K.

1978-01-01

An Australian university architect studying management information systems programs at academic institutions in the United States visited 26 universities and colleges and nine educational and professional associations, including extended visits at the University of Wisconsin and the National Center of Higher Education Management Systems. During these visits, he investigated university and college space utilization programs, gained operational and developmental experience at institutions with education philosophies similar to those in Australia, and examined trends in low cost student housing. This report of his observations focusses on management information systems projects throughout the academic community, resource accountability, energy conservation, facilities planning for the handicapped, student housing, and interdisciplinary approaches to education.

Overview of DYMCAS, the Y-12 Material Control And Accountability System

International Nuclear Information System (INIS)

Alspaugh, D. H.

2001-01-01

This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration

Materials accounting system for an IBM PC

International Nuclear Information System (INIS)

Bearse, R.C.; Thomas, R.J.; Henslee, S.P.; Jackson, B.G.; Tracy, D.B.; Pace, D.M.

1986-01-01

We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal

Automated accounting systems for nuclear materials

International Nuclear Information System (INIS)

Erkkila, B.

1994-01-01

History of the development of nuclear materials accounting systems in USA and their purposes are considered. Many present accounting systems are based on mainframe computers with multiple terminal access. Problems of future improvement accounting systems are discussed

The need for monetary information within corporate water accounting.

Science.gov (United States)

Burritt, Roger L; Christ, Katherine L

2017-10-01

A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

Verification Account Management System (VAMS)

Data.gov (United States)

Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

Towards a new system of accounting of nuclear material

International Nuclear Information System (INIS)

Maceiras, Elena; Fernandez Moreno, Sonia; Castro, Laura B.; Saavedra, Analia D.; Mairal, M.L.; Valentino, Lucia I.; Vicens, Hugo E.; Llacer, Carlos D.

1999-01-01

The Nuclear Regulatory Authority (NRA) of Argentina has, among other functions, to ensure the fulfilment of national nuclear regulatory standards and all international safeguards commitments assumed by Argentina, particularly those related to the accounting and control of nuclear materials. To fulfil this responsibility, national inspections and audits of the operator's accounting and measurement systems are carried out, generating a great deal of data to be processed and evaluated. To manage this information in an efficient way, the RNA has implemented a control system composed by three database: SCMN, SIS and SOP, which interact amongst them. The objectives and functions of this integrated system and the achieved results to date are described in the present paper. (author)

THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

Directory of Open Access Journals (Sweden)

MARIUS BOIŢĂ

2014-05-01

Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan

Directory of Open Access Journals (Sweden)

DHIAA SHAMKI

2013-07-01

Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

OpenAIRE

Assist. Alina Rusu

2012-01-01

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...

IAEA Safeguards Information System (ISIS)

International Nuclear Information System (INIS)

1984-10-01

Publication of this technical document should serve for better understanding of the technical and functional features of the IAEA Safeguards Information System (ISIS) within the Agency, as well as in the National Systems of accounting for and control of nuclear material. It will also serve as a foundation for further development and improvement of the design and modifications of the Safeguards Information System and its services as a function of Safeguards implementation

MANAGERIAL ACCOUNTING SYSTEM: UTILITY, PRACTICE, MANIPULATION, NORMALIZATION

Directory of Open Access Journals (Sweden)

Flavius-Andrei GUINEA

2017-05-01

Full Text Available Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, except the efficiency one. In order to manage a more and more complex organization, located in an uncertain environment, managers require a permanent, real-time, information system. There is no longer sufficient the simple retrospective measurement of results, as there should be provided those instruments that support the decision making process throughout the strategic and operational processes. The implementation of a managerial accounting tool will always interact with the human behavioural dimension. In the initial stage, the actors of an organization will initially manifest reactions of difficult acceptance or even rejection. Each of them will adopt that behaviour which ensures the maximization of its own goals, even if these are, or not, convergent with the organizational objectives.

5 CFR 10.2 - Accountability systems.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

Aligning Spinoza with Descartes: An informed Cartesian account of the truth bias.

Science.gov (United States)

Street, Chris N H; Kingstone, Alan

2017-08-01

There is a bias towards believing information is true rather than false. The Spinozan account claims there is an early, automatic bias towards believing. Only afterwards can people engage in an effortful re-evaluation and disbelieve the information. Supporting this account, there is a greater bias towards believing information is true when under cognitive load. However, developing on the Adaptive Lie Detector (ALIED) theory, the informed Cartesian can equally explain this data. The account claims the bias under load is not evidence of automatic belief; rather, people are undecided, but if forced to guess they can rely on context information to make an informed judgement. The account predicts, and we found, that if people can explicitly indicate their uncertainty, there should be no bias towards believing because they are no longer required to guess. Thus, we conclude that belief formation can be better explained by an informed Cartesian account - an attempt to make an informed judgment under uncertainty. © 2016 The British Psychological Society.

Trust Account Fraud And Effective Information Security Management

Directory of Open Access Journals (Sweden)

Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

32 CFR Appendix A to Part 275 - Obtaining Basic Identifying Account Information

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

The upgrade of nuclear material accounting system at KAERI

International Nuclear Information System (INIS)

Kim, Hyun Jo; Kim, Hyun Sook; Park, Ho Jun; Ko, Han Suk; Lee, Byung Doo

2010-01-01

The agreement between the government of Republic Of Korea (ROK) and the IAEA for the application of safeguards was signed and entered into force in 1975. The Additional Protocol (AP) to the Safeguards Agreement between the ROK and the IAEA was signed in 1999 and entered into force on 19 February 2004. Also, Implementation of Integrated Safeguards (IS) was started on 1 July, 2008 after a draw of the broader conclusion. The IAEA provides 2 hours notification for Random Interim Inspection (RII) under IS. For RII, the facility has to prepare the inspection documents in a short time. Therefore, KAERI (Korea Atomic Energy Research Institute) developed a new computerized nuclear material accounting system named KASIS (KAERI Safeguards Information treatment System) to treat the data by on-line for RII. For the efficient IS implementation, KAERI has a plan to upgrade the system to reflect the accounting approaches or reporting procedure according to facility characteristic. This paper describes the upgrade of the nuclear material accounting system and the efforts to reduce the burden of the facility operators

The establishment of computer system for nuclear material accounting

International Nuclear Information System (INIS)

Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon

1988-01-01

Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)

Managerial Accounting in Library and Information Science Education.

Science.gov (United States)

Hayes, Robert M.

1983-01-01

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

Science.gov (United States)

2012-11-19

...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

The Case of a Newly Implemented Modern Management Accounting System in a Multinational Manufacturing Company

Directory of Open Access Journals (Sweden)

Daniel Watts

2014-06-01

Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.

THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

Directory of Open Access Journals (Sweden)

CARUNTU GENU ALEXANDRU

2017-11-01

Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

Japanese Quality Assurance System Regarding the Provision of Material Accounting Reports and the Safeguards Relevant Information to the IAEA

International Nuclear Information System (INIS)

Goto, Y.; Namekawa, M.; Kumekawa, H.; Usui, A.; Sano, K.

2015-01-01

The provision of the safeguards relevant reports and information in accordance with the comprehensive safeguards agreement (CSA) and the additional protocol (AP) is the basis for the IAEA safeguards. The government of Japan (Japan Safeguards Office, JSGO) has believed that the correct reports contribute to effective and efficient safeguards therefore the domestic quality assurance system for the reporting to the IAEA was already established at the time of the accession of the CSA in 1977. It consists of Code 10 interpretation (including the seminars for operators in Japan), SSAC's checks for syntax error, code and internal consistency (computer based consistency check between facilities) and the discussion with the IAEA on the facilities' measurement system for bulk-handling facilities, which contributes to the more accurate reports from operators. This spirit has been maintained for the entry into force of the AP. For example, questions and amplification from the IAEA will be taken into account the review of the AP declaration before sending to the IAEA and the open source information such as news article and scientific literature in Japanese is collected and translated into English, and the translated information is provided to the IAEA as the supplementary information, which may contribute to broadening the IAEA information source and to their comprehensive evaluation. The other safeguards relevant information, such as the mail-box information for SNRI at LEU fuel fabrication plants, is also checked by the JSGO's QC software before posting. The software was developed by JSGO and it checks data format, batch IDs, birth/death date, shipper/receiver information and material description code. This paper explains the history of the development of the Japanese quality assurance system regarding the reports and the safeguards relevant information to the IAEA. (author)

Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

Directory of Open Access Journals (Sweden)

Yao Liqiong

2016-01-01

Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

Environmental Information System Baden-Wuerttemberg, RIPS 2016. Spatial information and planning system

International Nuclear Information System (INIS)

Weissenbach, Kurt; Czommer, Olaf; Ellmenreich, Bastian

2016-01-01

The Spatial Information and Planning System (RIPS), as the overarching component of the Environmental Information System Baden-Wuerttemberg (UIS BW), implements the environmental and nature conservation-specific geoinformation-related requirements taking into account applicable framework conditions. To this end, RIPS offers tailor-made services on the basis of a standardized and in transnational cooperation developed technical kit for the areas of geodata processing and management as well as the development and provision of software components with geo-functions and geodata services as part of the technical and information procedures. The coordination and steering takes place via project development offices, working groups and committees in close coordination with the departments of environmental and nature conservation administration as well as further cooperation and in coordination with other specialist administrations. Taking into account changed framework conditions and new geo-referenced requirements in UIS BW, the present RIPS concept focuses on future-oriented geofunction and geodata management in the field of environmental and nature conservation management as well as the provision of geo-specialized environmental and nature conservation data for policy makers, administrators and the public on innovative technologies Applications and Services. [de

Aligning Business Process Quality and Information System Quality

OpenAIRE

Heinrich, Robert

2013-01-01

Business processes and information systems mutually affect each other in non-trivial ways. Frequently, the business process design and the information system design are not well aligned. This means that business processes are designed without taking the information system impact into account, and vice versa. Missing alignment at design time often results in quality problems at runtime, such as large response times of information systems, large process execution times, overloaded information s...

7 CFR 1962.14 - Account and security information in UCC cases.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...

Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

National Research Council Canada - National Science Library

1996-01-01

The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

The effects of the Health Insurance Portability and Accountability Act privacy rule on influenza research using geographical information systems

Directory of Open Access Journals (Sweden)

Norisse Tellman

2010-11-01

Full Text Available The Health Insurance Portability and Accountability Act (HIPAA privacy rule was enacted to protect patients’ personal health information from undue disclosure. Despite its intention to protect patients, recent reports suggest that HIPAA restrictions may be negatively impacting health research. Quantitative, visual geographical and statistical analysis of zip code geographical information systems (GIS mapping, comparing 3-digit HIPAA-compliant and 5-digit HIPAA-non-compliant simulated data, was chosen to identify and describe the type of distortion that may result. It was found that unmitigated HIPAA compliance with HIPAA mapping rules distorted the GIS zip code data by 28% leading to erroneous results. Thus, compliance with HIPAA privacy rule when mapping may lead investigators to publish erroneous GIS maps.

Accounting for Systems Analysts in the 21st Century

Science.gov (United States)

Giordano, Thomas; McAleer, Brenda; Szakas, Joseph S.

2010-01-01

Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…

Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

Directory of Open Access Journals (Sweden)

Zarah Puspitaningtyas

2010-10-01

Full Text Available Application of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

24 CFR 92.502 - Program disbursement and information system.

Science.gov (United States)

2010-04-01

... information system. 92.502 Section 92.502 Housing and Urban Development Office of the Secretary, Department of... disbursement and information system. (a) General. The Home Investment Trust Fund account established in the United States Treasury is managed through a computerized disbursement and information system established...

Development of information management system on LWR spent fuel

International Nuclear Information System (INIS)

Lee, B. D.; Lee, S. H.; Song, D. Y.; Jeon, I.; Park, S. J.; Seo, D. S.

2002-01-01

LWRs in Korea should manage all the information of spent fuel to implement the obligations under Korea-IAEA safeguards agreement and to perform the nuclear material accountancy work at the facility level. The information management system on LWR spent fuel was developed to manage all movement records from receipt to shipment of LWR fuels, and to get the necessary information such as nuclear fuel inventory lists and status, maps of fresh fuel storage, reactor and spent fuel pool, receipt and shipment records and so on. This information management system has a function to setup the system environments to cover the various kinds of storage types for all LWRs ; reactor, spent fuel pool and fresh fuel storage. The movements of nuclear fuel between the storages can be easily done by double click of the mouse to the destination. It also has a several error checking routines for maintaining the correct accounting data. Using this information management system of LWR spent fuel, facility operators can perform efficiently and effectively the safeguards related works including nuclear material accountancy at each facility

Development of information management system on LWR spent fuel

Energy Technology Data Exchange (ETDEWEB)

Lee, B. D.; Lee, S. H.; Song, D. Y.; Jeon, I.; Park, S. J.; Seo, D. S. [KAERI, Taejon (Korea, Republic of)

2002-10-01

LWRs in Korea should manage all the information of spent fuel to implement the obligations under Korea-IAEA safeguards agreement and to perform the nuclear material accountancy work at the facility level. The information management system on LWR spent fuel was developed to manage all movement records from receipt to shipment of LWR fuels, and to get the necessary information such as nuclear fuel inventory lists and status, maps of fresh fuel storage, reactor and spent fuel pool, receipt and shipment records and so on. This information management system has a function to setup the system environments to cover the various kinds of storage types for all LWRs ; reactor, spent fuel pool and fresh fuel storage. The movements of nuclear fuel between the storages can be easily done by double click of the mouse to the destination. It also has a several error checking routines for maintaining the correct accounting data. Using this information management system of LWR spent fuel, facility operators can perform efficiently and effectively the safeguards related works including nuclear material accountancy at each facility.

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

OpenAIRE

Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande

2014-01-01

The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...

Concepts on integration of physical protection and material accounting functions in a safeguards system

International Nuclear Information System (INIS)

Reynolds, D.A.

1981-01-01

Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. Integration is approached by coordinating all safeguards information through a safeguards coordination center. This center represents a higher level in a communication, data-processing, and decision-making structure which is needed for efficient real-time operation of the integrated system. The safeguards coordination center functions to assess alarm and warning data required to resolve threats in the safeguards system, coordinate information and interaction involving the material accounting, physical protection, and facility monitoring and control systems, and present a single unified interface for interaction with facility management, facility operations, safeguards system personnel, and response forces

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

Exploratory Study Based on Stakeholder Theory in the Development of Accounting Information Systems in the Catholic Church: A Case Study in the Archdiocese of Semarang, Indonesia

Directory of Open Access Journals (Sweden)

Siswanto Fransiscus Asisi Joko

2017-01-01

Full Text Available This study aims to find a strategy in the development of computer-based accounting information system in the church. With exploratory study on the theory of stakeholders, this study identifies the needs of financial information for the purposes of making a decision required by the parish priest, the parish treasurer, and a team of economists at the archdiocese of Semarang (AS. This research was conducted by using qualitative and quantitative approach. Qualitative method is conducted by applying a focus group discussion with economist team in AS (the users who have major influence in the development of the system. In addition to that, quantitative method is also applied to the parish treasurer (the users who have great interest in the system development. The results showed that the parish treasurer has high perceived usefulness, perceived ease of use, perceived of relevance, and the self-efficacy toward the accounting information system (AIS for the parish. This study provides an answer on the benefits of a bottom-up strategy based on the stakeholder analysis in the development of AIS in the area of the Catholic Church AS.

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

1995-01-01

This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

Dual-process Accounts of Reasoning in User's Information System Risky Behavior

OpenAIRE

Li, Ying; Zhang, Nan

2016-01-01

End user of information system (IS) is the weakest point in terms of IS security. A variety of approaches are developed to convince end users to avoid IS risky behaviors. However, they do not always work. We would like to argue that one of the reasons is that previous studies focused on System 2 thinking (analytic, deliberate, rule-governed and effortful process) and overlooked the factors that can influence people who are using System 1 thinking (automatic, effortless, associa...

32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information

Science.gov (United States)

2010-07-01

... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...

Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement

OpenAIRE

Sumiyana, Sumiyana

2011-01-01

This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information. Investors consider forward looking information that enables them to predict potential future cash flow, increase predictive power, lessen mispricing error, increase information content and drives future price equilibrium. The accounting fundamentals are earnings yield, book v...

Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

OpenAIRE

McBride, Freda D. H.

1998-01-01

This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

ORGANIZING OF MANAGERIAL ACCOUNTING IN THE FORMING OF INFORMATION BASE OF BUILDING ENTERPRISES PROVIDING DEVELOPMENT

Directory of Open Access Journals (Sweden)

Nadiia Pylypiv

2017-03-01

Full Text Available This article explores the impact of organization of managerial accounting on formation of informational base on the local (level of the individual enterprise, regional, disciplinary and national levels in the context of providing stable economic development for building enterprises. Based on our findings, we built a cognitive map of such an influence, which shows itself through different spheres, such as: economic, ecological and social, and will enjoy informational requests of management for improving of effectiveness of management system of such kind of  enterprises. Keywords: managerial accounting, organization, provision, stable economic development, building enterprises

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

Accounting-information support investment in object of tourism industry

Directory of Open Access Journals (Sweden)

Ya.D. Krupka

2015-06-01

Full Text Available The article reveals the peculiarities of investments in tourism, their financial support through various sources. Given the branching system of travel, and additional related services offered by the author, each of the objects viewed as an investment project which, in turn, provides investment and obtaining from them certain benefits. In the article the system of investment projects, including the relationship of forms of investment (own cash and property investments of investors, credit and other borrowed resources, funds from sponsors and donations and the effects of investment (profit from operations, related income, social benefits for citizens and other benefits for society. Given the fact that every project goes through several stages since its launch and completion stages of submitted investment projects include the following phases: pre, investment process and control the results and return on capital investment projects under operation. The scheme of the project life cycle, which provided a way out of the project, corresponding interpretation investing activities international and national accounting standards and financial reporting. In this paper, special attention is paid to the rehabilitation of tourist visits, keeping investments in them, as well as an attempt to give an objective assessment of the effectiveness of such investments on the basis of accounting information.

The Russian Federal Information System for Nuclear Material Control and Accounting: Yesterday, Today and Tomorrow

International Nuclear Information System (INIS)

Martyanov, A.A.; Pitel, V.A.; Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Kilmartin, W.E.; Heinberg, C.L.

2002-01-01

Most enterprises in the Russian Federation are not prepared to report to the Russian Federal Nuclear Material Control and Accounting Information System (FIS) by the full function reporting method. The full function reporting method requires reporting inventory listings on a schedule based on nuclear material category, submission of individual inventory change reports, and reconciliation and closeout at the end of each reporting period. Most Russian enterprises do not have automated systems and do not have the resources to develop and implement such systems. Over the last two years, MinAtom put the regulations and national level nuclear material control and accounting (MC and A) software in place to require all enterprises in the Russian Federation to report summarized inventory listings to the FIS in January 2002. Enterprises do not need automated systems to comply with summarized reporting requirements. Along with the approximately 25% of the total Category 1 Material Balance Areas (MBAs) using full function reporting, the addition of this complete summarized inventory makes the FIS a more valuable tool for MinAtom management. The FIS is now poised to complete the work by improving the integrity and reliability of the data through increasing the number of enterprises and MBAs using full function reporting. There are obstacles and issues that must be dealt with along the way to achieving the final goal of every MBA sending inventory and inventory change reports using the full function reporting method. Summarized reporting is a major step toward this final goal. Currently all MBAs using full function reporting are doing so under a U.S. contract. FIS management recognized full function reporting could not be implemented in the near-term and prepared a plan with immediate, intermediate, and long-term FIS tasks. To address the major obstacles and optimize implementation, two paths need to be followed in parallel: developing the regulatory basis and overcoming

LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION

Directory of Open Access Journals (Sweden)

Ivan Raluca

2010-07-01

Full Text Available Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13, subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

International classifications of accounting systems as a result of influence of various environmental factors

Directory of Open Access Journals (Sweden)

Ivo Mijoč

2012-12-01

Full Text Available Activities of various environmental factors resulted in the emergence of accounting clusters that in- clude equal or similar countries, observed through evaluation (measurement criteria and publishing, which has led to group formation, i.e. clusterisation of accounting systems within similar or equal groups, subgroups and clusters. The key principle of group formation of accounting systems within certain clusters implies similar accounting practices, primarily the practice of measuring (evaluating positions and publishing information in financial reports. The measurement level and the quantity of published information is related to the environmental factors, primarily to cultural heritage, which, according to claims of numerous authors, is of crucial importance. If accounting practices of the com- pared countries are observed according to this factor, then it is possible to form at least two or more clusters, which is significant in the world of financial reporting as there are some controversies in the relation between IASB and FASB even today.

Accounting Information - A Fundamental Factor in Winning Battles

OpenAIRE

Sandu Gabriela; Lazar Gabriela

2012-01-01

Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in finan...

Study on interface between nuclear material accounting system and national nuclear forensic library

International Nuclear Information System (INIS)

Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho

2016-01-01

The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library

Study on interface between nuclear material accounting system and national nuclear forensic library

Energy Technology Data Exchange (ETDEWEB)

Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho [Korea Institute of Nuclear Non-proliferation and Control, Daejeon (Korea, Republic of)

2016-10-15

The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library.

THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Flavius-Andrei GUINEA

2016-12-01

Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

A system of nuclear material accountancy in the JAERI

International Nuclear Information System (INIS)

Kase, Toshio; Nishizawa, Satoshi; Takahashi, Yoshindo

1983-05-01

Pursuant to the domestic law and regulations revised in 1978 as to be conformed to the requirements specified in the Safeguards Agreement under the Non-Proliferation Treaty (NPT), the JAERI's system of nuclear material accountancy has been effectively developed. The system of accountancy in the JAERI is based on the information treatment by the computer. The data of nuclear material are retained batchwisely together with their complicate history reflected the inventory changes and other transactions. The reports represented these data are prepared and submitted to the IAEA through the Government every month. The inspections are frequently conducted to the JAERI to verify the material appeared in the reports. Item counting, item identification and non-destructive assay technique are brought to the verification. In some cases, seals of the Government and the IAEA are applied to the nuclear material at the inspections, as their containment measures. The surveillance camera is also installed in the facility to look whole view of reactor room and spent fuel pond. In this paper, the general safeguards application and its corresponding accountancy system on JAERI's nuclear facility are described. (author)

A system design for the nuclear material accounting reports control based on the intra-net

International Nuclear Information System (INIS)

Jeon, I.; Park, S. J.; Min, K. S.

2003-01-01

The 34 nuclear facilities, including the nuclear power plants, were on operating in Korea and the Technology Center for Nuclear Control(TCNC) has been submit the nuclear material accounting reports to the government and IAEA. At the start point of this work, all reports were controlled via manually and at now, they were controlled based on the client/server system. The fast progress of the computer and internet communication changes the environment of computing from disk operating system to web based system using internet. So, a new system to access the safeguards information and nuclear material accounting system more convenient was needed. In this thesis, a safeguards information control system including the nuclear material accounting reports at the state level based on the web was designed. The oracle RDBMS (Relational Data Base Management System) was adopted for data base management. And all users can access this program via inter-net using their own computer

77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

Science.gov (United States)

2012-08-27

...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

Compare the Chinese and American Accounting Management System

Institute of Scientific and Technical Information of China (English)

刘晨

2014-01-01

Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Ioan UŞURELU

2010-12-01

Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

INFORMATION SYSTEM OF AUTOMATION OF PREPARATION EDUCATIONAL PROCESS DOCUMENTS

Directory of Open Access Journals (Sweden)

V. A. Matyushenko

2016-01-01

Full Text Available Information technology is rapidly conquering the world, permeating all spheres of human activity. Education is not an exception. An important direction of information of education is the development of university management systems. Modern information systems improve and facilitate the management of all types of activities of the institution. The purpose of this paper is development of system, which allows automating process of formation of accounting documents. The article describes the problem of preparation of the educational process documents. Decided to project and create the information system in Microsoft Access environment. The result is four types of reports obtained by using the developed system. The use of this system now allows you to automate the process and reduce the effort required to prepare accounting documents. All reports was implement in Microsoft Excel software product and can be used for further analysis and processing.

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

Directory of Open Access Journals (Sweden)

Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

7 CFR 1767.12 - Accounting system requirements.

Science.gov (United States)

2010-01-01

... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...

17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-04-01

... account number information for marketing purposes. (a) General prohibition on disclosure of account... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges...

Accounting - a Normative Representation of Economic Reality?

Directory of Open Access Journals (Sweden)

Gianina Roman

2010-07-01

Full Text Available Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

Science.gov (United States)

2012-06-08

... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

Directory of Open Access Journals (Sweden)

Tatang Ary Gumanti

2003-06-01

Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

Science.gov (United States)

2010-04-01

..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...

FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

OpenAIRE

Boby COSTI; Marius BOIŢĂ; Cosmina REMEŞ

2014-01-01

This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of inve...

Development and realization of the new state system of account and control of RAM and RAW

International Nuclear Information System (INIS)

Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.

1998-01-01

In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)

Management Information System Project. Data Processors Manual to the Program Oriented Accounting System: The Budgetary Process.

Science.gov (United States)

Foley, Walter; Harr, Gordon

The purpose of this manual is to serve the needs of a data processing facility in the operation of a management information system (MIS). Included in the manual are system flowcharts, job control language, and system documentation. The system has been field tested and operates under IBM System 360/Model 65-05-MVT-HASP. The programing language is…

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Operational advanced materials control and accountability system

International Nuclear Information System (INIS)

Malanify, J.J.; Bearse, R.C.; Christensen, E.L.

1980-01-01

An accountancy system based on the Dynamic Materials Accountability (DYMAC) System has been in operation at the Plutonium Processing Facility at the Los Alamos Scientific Laboratory (LASL) since January 1978. This system, now designated the Plutonium Facility/Los Alamos Safeguards System (PF/LASS), has enhanced nuclear material accountability and process control at the LASL facility. The nondestructive assay instruments and the central computer system are operating accurately and reliably. As anticipated, several uses of the system have developed in addition to safeguards, notably scrap control and quality control. The successes of this experiment strongly suggest that implementation of DYMAC-based systems should be attempted at other facilities. 20 refs

Essential medicines in Tanzania: does the new delivery system improve supply and accountability?

Science.gov (United States)

Mikkelsen-Lopez, Inez; Cowley, Peter; Kasale, Harun; Mbuya, Conrad; Reid, Graham; de Savigny, Don

2014-02-01

Objective : Assess whether reform in the Tanzanian medicines delivery system from a central 'push' kit system to a decentralized 'pull' Integrated Logistics System (ILS) has improved medicines accountability. Methods : Rufiji District in Tanzania was used as a case study. Data on medicines ordered and patients seen were compiled from routine information at six public health facilities in 1999 under the kit system and in 2009 under the ILS. Three medicines were included for comparison: an antimalarial, anthelmintic and oral rehydration salts (ORS). Results : The quality of the 2009 data was hampered by incorrect quantification calculations for orders, especially for antimalarials. Between the periods 1999 and 2009, the percent of unaccounted antimalarials fell from 60 to 18%, while the percent of unaccounted anthelmintic medicines went from 82 to 71%. Accounting for ORS, on the other hand, did not improve as the unaccounted amounts increased from 64 to 81% during the same period. Conclusions : The ILS has not adequately addressed accountability concerns seen under the kit system due to a combination of governance and system-design challenges. These quantification weaknesses are likely to have contributed to the frequent periods of antimalarial stock-out experienced in Tanzania since 2009. We propose regular reconciliation between the health information system and the medicines delivery system, thereby improving visibility and guiding interventions to increase the availability of essential medicines.

ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION

Directory of Open Access Journals (Sweden)

Rodica Gabriela Blidişel

2012-01-01

Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.

Concepts on integration of physical protection and material accounting functions in a safeguards system

International Nuclear Information System (INIS)

Reynolds, D.A.

1981-01-01

Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. These concepts identify ways in which material accounting systems can be used to enable effective monitoring of authorized movement of nuclear material through physical protection boundaries. Concepts are also discussed for monitoring user access to nuclear material and for tagging user identification to material accounting transactions through physical protection functions. These result in benefits in detecting diversion and in positively tracing material movement. Finally, coordination of safeguards information from both subsystems in such an integrated system through a safeguards coordination center is addressed with emphasis on appropriate response in case of discrepancies

16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

Integrating Systems into Accounting Instruction.

Science.gov (United States)

Heatherington, Ralph

1980-01-01

By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

Information System for Educational Policy and Administration.

Science.gov (United States)

Clayton, J. C., Jr.

Educational Information System (EIS) is a proposed computer-based data processing system to help schools solve current educational problems more efficiently. The system would allow for more effective administrative operations in student scheduling, financial accounting, and long range planning. It would also assist school trustees and others in…

12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

Development of nuclear material accountancy control system

International Nuclear Information System (INIS)

Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

1992-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

Informational analysis involving application of complex information system

Science.gov (United States)

Ciupak, Clébia; Vanti, Adolfo Alberto; Balloni, Antonio José; Espin, Rafael

The aim of the present research is performing an informal analysis for internal audit involving the application of complex information system based on fuzzy logic. The same has been applied in internal audit involving the integration of the accounting field into the information systems field. The technological advancements can provide improvements to the work performed by the internal audit. Thus we aim to find, in the complex information systems, priorities for the work of internal audit of a high importance Private Institution of Higher Education. The applied method is quali-quantitative, as from the definition of strategic linguistic variables it was possible to transform them into quantitative with the matrix intersection. By means of a case study, where data were collected via interview with the Administrative Pro-Rector, who takes part at the elaboration of the strategic planning of the institution, it was possible to infer analysis concerning points which must be prioritized at the internal audit work. We emphasize that the priorities were identified when processed in a system (of academic use). From the study we can conclude that, starting from these information systems, audit can identify priorities on its work program. Along with plans and strategic objectives of the enterprise, the internal auditor can define operational procedures to work in favor of the attainment of the objectives of the organization.

Proposals for the Future Development of the Russian Automated Federal Information System for Nuclear Material Control and Accounting: The Universal Reporting Concept

International Nuclear Information System (INIS)

Martyanov, Alexander; Pitel, Victor; Kasumova, Leila; Babcock, Rose A.; Heinberg, Cynthia L.

2004-01-01

Development of the automated Russian Federation Federal Information System for Nuclear Material Control and Accounting (FIS) started in 1996. From the beginning, the creation of the FIS was based on the concept of obtaining data from the material balance areas of the organizations, which would enable the system to collect detailed information on nuclear material. In December 2000, the organization-level summarized reporting method was mandated by the Russian Federation and subsequently implemented for all organizations. Analysis of long-term FIS objectives, reporting by all the MBAs in Russia, showed that the present summarized reporting approach decreed by regulations posed a fair number of problems. We need alternative methods that allow the FIS to obtain more detailed information on nuclear material but which accurately reflect the technical and economic resources available to Russian organizations. One possible solution is the universal reporting method. In August 2003, the proposals of the FIS working group to transition to the universal reporting method were approved at the fourth meeting of the Joint Coordinating Committee for Implementation of the Russian Federation and U.S. Government-to-Government Agreement on Cooperation in the Area of Nuclear Material Physical Protection, Control and Accounting (JCC). One of the important elements of universal reporting is that organizations handling nuclear material will establish 'reporting areas' in cooperation with MinAtom of Russia. A reporting area may consist of one MBA, several MBAs, or even an entire organization. This paper will discuss the universal reporting concept and its major objectives and methods for the FIS.

Considerations on Accounting Intelligent Systems Importance

Directory of Open Access Journals (Sweden)

2007-01-01

Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

34 CFR 200.12 - Single State accountability system.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

Integration of Modern Information Technologies in the Field of Financial Accounting

Directory of Open Access Journals (Sweden)

Adrian LUPASC

2011-11-01

Full Text Available Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. Basically, it has already made the passage to a new stage:the global network society, whose main features are digitizing and interconnectivity. In this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.

Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

Science.gov (United States)

Camm, Frank; Stecher, Brian M.

2010-01-01

Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

Development of Nuclear Control and Management Information Treatment System

Energy Technology Data Exchange (ETDEWEB)

Yoo, J. G.; Lee, B. D.; So, D. S. [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2007-07-01

To implement obligations under the Non-Proliferation Treaty (NPT) and the bilateral agreements more effectively, we proposed a computerized system named the Nuclear Control and Management Information Treatment System (NCAMITS) as a part of the Nuclear Transparency Enhancement Project at the Korea Atomic Energy Research Institute (KAERI). The database system is designed not only to undertake the facility-level accounting for and control of nuclear material at KAERI, but also to meet the requirements of the State (National) System of Accounting and Control (SSAC). Since the NCAMITS will provide services for the facility operators as well as the safeguard information managers at KAERI, the development of the system is supposed to accommodate the end-user's convenience and the manager's sophisticated specifications as well.

Two-year review of an on-line accountability system

International Nuclear Information System (INIS)

Carlson, R.L.; Bair, W.J.; Larson, G.F.; Serier, M.N.; Woehle, B.A.

1983-05-01

In November 1980, Westinghouse Hanford Company installed the initial version of the Safeguards Active Response Inventory System (SARIS). It was designed as an advanced accountability system to meet the needs of process, safeguards, criticality, safety, and inventory control. A single database translates information about a quantity of nuclear material into the language used by process operators or accountants. Modifications made through functions that model the process automatically generate changes in nuclear material reports, including input of transactions to the NMMSS system at Oak Ridge, Tennessee. During the past two years, the user attitude about SARIS has improved, largely due to the changes implemented in four major additions. Problems encountered during development include: obtaining accurate and complete data to load the database, slow computer response, insufficient training of users before system implementation, and functions that did not exactly meet the user's needs. The benefits of SARIS have included: consistency in data reporting, fewer errors due to immediate resolution of discrepancies, a standardized audit trail, and elimination of manual methods. The most important improvement is a reporting scheme that enables rapid conduction and reconciliation of physical inventories

Compatibility of accounting information systems (AISs with activities in production cycle

Directory of Open Access Journals (Sweden)

Farnaz Vali Moghaddam Zanjani

2013-01-01

Full Text Available The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC.

Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

Science.gov (United States)

Counte, M A; Glandon, G L

1988-01-01

Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

Aligning the systems of environmental accounting: From EU to Stockholm and vice versa

Energy Technology Data Exchange (ETDEWEB)

Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science

2001-07-01

as a proposal for a system of local/regional physical environmental accounting, to be used within a broader environmental management information system, but also as a proposal for a system to be used in relation to collection and collation of data in a national and even international environmental accounting system.

Integration of financial and management accounting systems : the mediating influence of a consistent financial language on controllership effectiveness

OpenAIRE

Weißenberger, Barbara E.; Angelkort, Hendrik

2009-01-01

To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasi...

77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

Science.gov (United States)

2012-06-18

... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...

ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

OpenAIRE

Sarac Ionut Pavel

2012-01-01

Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

The Influence Of Organizational Culture On Management Information System

Directory of Open Access Journals (Sweden)

Arlis Dewi Kuraesin

2017-03-01

Full Text Available This article aims to know the culture of the organization and management accounting information system based on existing theories. The management information system is a collection of sub-systems which are interconnected with each other to work together in harmony to achieve one goal of process data into information needed by management in decision making. An important factor influencing the use of information systems is Cultural Organization. Management Information system success is influenced by several factors one of which is the organizations culture. Organizational culture has a very strong influence on the overall organizational and individual behavior due to the information system is a major component of the organization are influenced substantially by organizational culture.

Factors affecting management accounting and control systems. A critical review of empirical studies

Directory of Open Access Journals (Sweden)

Joanna Dyczkowska

2015-12-01

Full Text Available Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on man-agement accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system.

17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-04-01

....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...

The account system for students school‘s attendance

OpenAIRE

Birgėlienė, Raminta

2007-01-01

SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

Two Perspectives on Information System Adaptation

DEFF Research Database (Denmark)

Jensen, Tina Blegind; Kjærgaard, Annemette; Svejvig, Per

Institutional theory has proven to be a central analytical perspective for investigating the role of larger social and historical structures of Information System (IS) adaptation. However, it does not explicitly account for how organizational actors make sense of and enact IS in their local context...

Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

Directory of Open Access Journals (Sweden)

Luciana Holtz

2014-12-01

Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

Public accounting and its challenges: the case of Hungary

Directory of Open Access Journals (Sweden)

JOZSEF SIMON

2013-09-01

Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

OpenAIRE

Claudia-Elena GRIGORAȘ-ICHIM; Lucia MOROŞAN-DANILĂ

2016-01-01

The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they fa...

INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

OpenAIRE

Vasile-Daniel CARDOȘ; Ildikó Réka CARDOȘ

2014-01-01

Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC) and the Institute of Internal Auditors (IIA) curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA). By reviewing these three curricula, we matched the content in the ISACA Model Curriculum wi...

Environmental farm accounting: the case of the Dutch nutrients accounting system.

NARCIS (Netherlands)

Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

1996-01-01

In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a

SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

Directory of Open Access Journals (Sweden)

Stanislava Pancheva

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

CONCEPT MAPS – IMPROVEMENT TOOL FOR ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Oana DRĂGAN

2014-12-01

Full Text Available Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.

25 CFR 115.403 - Who will receive information regarding a minor's supervised account?

Science.gov (United States)

2010-04-01

... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

INFORMATION SYSTEM FOR PLANNING, ACCOUNTING, MONITORING AND MANAGEMENT OF INNOVATION IN THE UKRAINIAN HEALTH CARE SPHERE

Directory of Open Access Journals (Sweden)

A. E. Gorban

2016-06-01

Full Text Available Each year, research teams of organizations, institutions and enterprises from the sphere of the Ministry of Public Health (MPH of Ukraine carried out more than 200 scientific research works (SRW, the results of which creates innovative products (new method, a technique, a compound device, and the like. Growth in the medical information obtained in the performance of SRW results in the need to speed up the processing and transfer of innovation activity agents. This problem can be effectively addressed through the use of automated information systems. Timely analysis of the incoming information, particularly at the planning stage of SRW, and forecasting its effectiveness permit to avoid mistakes in management decisions. In this regard, relevant and timely is the development of automated information systems and modern information technologies for collecting, processing and analyzing information. The article presents the scientific basis of development and the creation of an automated information system for recording, monitoring and forecasting of the effectiveness of innovation. The basic principles to be met by the developed system are systemic, development, interoperability, standardization and efficiency, data security and reliability, agility, visibility and intuitive user experience, ease of use and minimal sufficient of information support.

12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Science.gov (United States)

Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

2015-01-01

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

14 CFR Sec. 1-4 - System of accounts coding.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...

Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

Science.gov (United States)

Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.

2015-04-01

Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved

The IAEA safeguards information system

International Nuclear Information System (INIS)

Gmelin, W.R.; Parsick, R.

1976-01-01

The IAEA safeguards under the Non-Proliferation Treaty is meant to follow the model agreement developed by the Safeguards Committee in 1970 and formulated in document INFCIRC/153, which contains provisions that Member States, having concluded Safeguards Agreements with the Agency, should provide design information and reports on initial inventories, changes in the inventories and material balances in respect of each nuclear facility and material balance area for all nuclear materials subject to safeguards. The Agency, on the other hand, should establish and maintain an accountancy system which would provide the data on the location and the movements of all nuclear material subject to safeguards on the basis of the reported information and information obtained during inspections in order to support the Agency's verification activities in the field, to enable the preparation of safeguards statements and to adjust the inspection intensity. Following these requirements, a computer-based information system has been developed and is being implemented and used routinely for input manipulations and queries on a limited scale. This information system comprises two main parts: Part 1 for processing the information as provided by the States, and Part 2 (still under development) for processing the inspection data obtained during verification. This paper describes the characteristics of the Agency information system for processing data under the Non-Proliferation Treaty as well as recent operational experience. (author)

47 CFR 64.4005 - Unreasonable terms or conditions on the provision of customer account information.

Science.gov (United States)

2010-10-01

... provision of customer account information. 64.4005 Section 64.4005 Telecommunication FEDERAL COMMUNICATIONS... Customer Account Record Exchange Requirements § 64.4005 Unreasonable terms or conditions on the provision of customer account information. To the extent that a carrier incurs costs associated with providing...

Mexico Under NAFTA: Accounting Information In a Changing Economy

Directory of Open Access Journals (Sweden)

Juan M. Rivera

1998-08-01

Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

Information System Governance in Moroccan Universities: Case of ...

African Journals Online (AJOL)

pc

2018-03-05

Mar 5, 2018 ... Abstract- Good governance of information systems is a guarantee of an ... that it meets the expectations of the various internal and external .... Information Technologies allows to orient and control the ... investment and its impact, due to training time and the effects ... student affairs, accounting services).

ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM

Directory of Open Access Journals (Sweden)

RISTI LUCIA

2015-07-01

Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.

U.S. national nuclear material control and accounting system

International Nuclear Information System (INIS)

Taylor, S; Terentiev, V G

1998-01-01

Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968

Intelligent Traffic Information System a Real-Time Traffic Information System on the Shiraz Bypass

Directory of Open Access Journals (Sweden)

Sodagaran Amir

2016-01-01

Full Text Available Real-time traffic information system is an Intelligent Transportation System (ITS that allows commuters to make their traveling plan better. In this regard, an intelligent and real-time traffic information system was developed based on the video detection and an image processing algorithm was applied to measure traffic-flow according to the average speed of vehicles. Then, traffic status of each pass way is broadcasted to the electronic boards installed on all decision making entrance / exit. Different levels of congestion related to the routes ahead are shown on the boards with different colors in order to assist commuters. This system was implemented on the Shiraz Dry River’s bypasses which account as vital routes to moderate traffic of city center. Experimental results are promising due to the proximity of determined traffic status by the system compared to the detection done by traffic experts. Average speed improvement is another result of using this system. This intelligent system developed and implemented in Shiraz city for the first time in Iran.s.

Drinking Water State Revolving Fund National Information Management System Reports

Science.gov (United States)

The Drinking Water State Revolving Fund (DWSRF) National Information Management System collects information that provide a record of progress and accountability for the program at both the State and National level.

Order Fulfillment and Accounting System

Data.gov (United States)

National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis

Directory of Open Access Journals (Sweden)

Daniela Postolache (Males

2010-12-01

Full Text Available Business Intelligence (BI systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. This study examines the BI solutions promoted in Romania through Internet sites written in Romanian, in terms of how the accounting information integration is done. Our paper highlights the most used economic and financial indicators and most often selected tools by BI systems developers to assist decisions. The writing bring forward the lack of transparency of the analyzed sites towards of configuration details of economic instruments, which we consider likely to delay the managers from Romania in order to become familiar with BI solutions, and it represent a weakness of this products promotion.

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

Directory of Open Access Journals (Sweden)

Herbei Ioana

2015-05-01

Full Text Available In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards, taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood

Nuclear material accountability system in DUPIC facility (I)

International Nuclear Information System (INIS)

Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.

1999-01-01

KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works

Information Needs for Accountability Reporting: Perspectives of Stakeholders of Malaysian Public Universities

Directory of Open Access Journals (Sweden)

Norida Basnan

2016-06-01

Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.

Early adoption of the effect of IFRS 15 on the quality of accounting information

Directory of Open Access Journals (Sweden)

Andreia Carpes Dani

2017-05-01

Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.

IS THERE ANY ROOM TO IMPROVE THE USE OF ACCOUNTING INFORMATION?

Directory of Open Access Journals (Sweden)

Danciu Radu

2010-07-01

Full Text Available In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study, students who already worked in financial or management positions in companies from Cluj-Napoca and the surrounding areas. The study has addressed a few technical, organizational and educational factors that – in our view – can improve the use of accounting information in managing a company.

Risk-Informed Monitoring, Verification and Accounting (RI-MVA). An NRAP White Paper Documenting Methods and a Demonstration Model for Risk-Informed MVA System Design and Operations in Geologic Carbon Sequestration

Energy Technology Data Exchange (ETDEWEB)

Unwin, Stephen D.; Sadovsky, Artyom; Sullivan, E. C.; Anderson, Richard M.

2011-09-30

This white paper accompanies a demonstration model that implements methods for the risk-informed design of monitoring, verification and accounting (RI-MVA) systems in geologic carbon sequestration projects. The intent is that this model will ultimately be integrated with, or interfaced with, the National Risk Assessment Partnership (NRAP) integrated assessment model (IAM). The RI-MVA methods described here apply optimization techniques in the analytical environment of NRAP risk profiles to allow systematic identification and comparison of the risk and cost attributes of MVA design options.

78 FR 54617 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

Science.gov (United States)

2013-09-05

...] Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval for... (202) 799-7039 before coming. FOR FURTHER INFORMATION CONTACT: For information on credit account... Coordinator, at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable...

ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

Directory of Open Access Journals (Sweden)

TÜNDE VERES

2011-01-01

Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

Controls Over Operating System and Security Software Supporting the Defense Finance and Accounting Service

National Research Council Canada - National Science Library

McKinney, Terry

1994-01-01

This is the final in a series of three audits of management controls over the operating systems and security software used by the information processing centers that support the Defense Finance and Accounting Centers (DFAS...

NDA systems to support nuclear material control and accounting in spent fuel reprocessing plants

International Nuclear Information System (INIS)

Simpson, J.C.B.; Clark, P.A.; Nicols, O.P.; Whitehouse, K.R.

1999-01-01

Detailed descriptions of a number of instrument systems relating to accountancy and safeguarding of plutonium operations and storage on Thermal Oxide Plant (Thorp) are provided. The systems described include the Plutonium Inventory Measurement System (PIMS), used to provide Near Real Time Materials Accountancy (NRTMA) information within the Thorp plutonium finishing area; the Product Can Contents Monitor (PCCM), used to verify can weight measurements and isotopic composition and; the In-Store Plutonium Verification Monitor, used to provide in-situ measurements of plutonium in cans whilst they are in their storage channels. These nondestructive systems are necessarily combined with other physical security, surveillance and identification arrangements for the handling and storage of plutonium product cans [ru

INFORMATION, KEY ELEMENT OF ACCOUNTING AND AUDIT IN THE KNOWLEDGE SOCIETY

Directory of Open Access Journals (Sweden)

NELUTA MITEA

2011-04-01

Full Text Available In a knowledge society, the advantage of nations will not result from their natural resources, nor to the cheap labor, but from their ability to valorize the intellectual potential and to use efficiently the information. The knowledge based economy represents a new step in the development of human civilization that promises us a better future. The knowledge transfer between people and generations in order to facilitate human society’s evolution is the basic function of information science. This paper aims to examine how, in Romania, accounting and audit use and create information in current conditions of economic development. The purpose of this study consists in offering perspectives of improving the information quality. An information is high quality when, by its form and content, it corresponds integrally to all the needs, the exigencies and expectations of its user, without sacrificing the reality. A number of errors made by the accounting profession have been identified along this paper. These errors led to the decrease of information’s credibility. But the study proposes some changes in order to restore the image of this profession: the changes are sustained by the advantages of Knowledge Economy and Information Society. The research method consists in studying a rich background material, including reference items, such as works of applied and fundamental research. The originality of this work is given by the identification of knowledge society’s challenge which could be used as a lever of revival for accounting and audit in Romania.

A two-year review of an on-line accountability system

International Nuclear Information System (INIS)

Carlson, R.L.; Bair, W.J.; Larson, G.F.; Serier, M.N.; Woehle, B.A.

1983-01-01

In November 1980, Westinghouse Hanford Company installed the initial version of the Safeguards Active Response Inventory System (SARIS). It was designed as an advanced accountability system to meet the needs of process, safeguards, criticality, safety, and inventory control. A single database translates information about a quantity of nuclear material into the language used by process operators or accountants. Modifications made through functions that model the process automatically generate changes in nuclear material reports, including input of transactions to the NMMSS system at Oak Ridge, Tennessee. During the past two years, the user attitude about SARIS has improved, largely due to the changes implemented in four major additions. Problems encountered during development include: obtaining accurate and complete data to load the database, slow computer response, insufficient communication between users and developers, insufficient training of users before system implementation, and functions that did not exactly meet the user's needs. The benefits of SARIS have included: consistency in data reporting, fewer errors due to immediate resolution of discrepancies, a standardized audit trail, and elimination of manual methods. The most important improvement is a reporting scheme that enables rapid conduction and reconciliation of physical inventories

Standardized facility record and report model system (FARMS) for material accounting and control

International Nuclear Information System (INIS)

Nishimura, Hideo; Ihara, Hitoshi; Hisamatsu, Yoshinori.

1990-07-01

A facility in which nuclear materials are handled maintains a facility system of accounting for and control of nuclear material. Such a system contains, as one of key elements, a record and report system. This record and report information system is a rather complex one because it needs to conform to various requirements from the national or international safeguards authorities and from the plant operator who has to achieve a safe and economical operation of the plant. Therefore it is mandatory to computerize such information system. The authors have reviewed these requirements and standardized the book-keeping and reporting procedures in line with their computerization. On the basis of this result the authors have developed a computer system, FARMS, named as an acronym of standardized facility record and report model system, mainly reflecting the requirements from the national and international safeguards authorities. The development of FARMS has also been carried out as a JASPAS - Japan Support Programme for Agency Safeguards - project since 1985 and the FARMS code was demonstrated as an accountancy tool in the regional SSAC training courses held in Japan in 1985 and 1987. This report describes the standardization of a record and report system at the facility level, its computerization as a model system and the demonstration of the developed system, FARMS. (author)

Interactive Role of Organizational Learning and Informal Norms in Accountability and Job Performance in 2014

Directory of Open Access Journals (Sweden)

Abolfazl Ghasemzadeh

2015-09-01

Full Text Available Introduction: Although the contribution of organizational learning to employee organizational performance is well documented, the mechanisms that explain such relationship remain unclear. Accordingly, the purpose of this paper is to investigate the interactional role of organizational learning and informal norms in accountability and job performance of the staff in a medical department. Methods: The research method of the study is descriptive-correlational type. The statistical population of this study included all staff (N=315 of the Medical Department in Oshnavieh Hospital in 2014. For data gathering in this study, a sample comprising of 180 staff was selected using stratified random sampling. The data were collected through standard questionnaires of Neefe for organizational learning, informal norms of Hall, job performance of Paterson, and the questionnaire of individual accountability of Hochwarter. Pearson and moderated multiple regression analysis were used to test hypotheses. Results: Results showed that organizational learning has a positive and significant correlation with job performance and individual accountability. The results, also, showed a positive and significant correlation between informal norms, personal accountability, and job performance. Regression results showed the interactive role of learning structure dimensions, strategy, and shared vision with informal norms, predicting individual accountability of the staff. Also, interactive role of organizational learning and informal norms was confirmed in predicting job performance of the medical staff. Conclusion: The result of this study hold out that organizational learning directly and with interaction of informal norms improves staffs' performance and accountability. As a result of improved informal norms in a medical setting, we will have staff’s strong accountability and performance.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

Optimal interface between principal deterrent systems and material accounting

International Nuclear Information System (INIS)

Deiermann, P.J.; Opelka, J.H.

1983-01-01

The purpose of this study is to find an optimal blend between three safeguards systems for special nuclear material (SNM), the material accounting system and the physical security and material control systems. The latter two are denoted as principal deterrent systems. The optimization methodology employed is a two-stage decision algorithm, first an explicit maximization of expected diverter benefits and subsequently a minimization of expected defender costs for changes in material accounting procedures and incremental improvements in the principal deterrent systems. The probability of diverter success function dependent upon the principal deterrents and material accounting system variables is developed. Within the range of certainty of the model, existing material accounting, material control and physical security practices are justified

12 CFR 792.61 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...

Education in Accounting Using an Interactive System

Directory of Open Access Journals (Sweden)

Bogdan Patrut

2010-04-01

Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.