48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

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V. Shvets

2014-09-01

Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.

An Analysis of the Turkish Accounting Education Symposiums: Influential Meetings on Accounting Education and Practice in Turkey

OpenAIRE

Türker, Masum; Türker, İpek; Aslan, Muhsin

2017-01-01

Accounting education symposiums organized by the Turkish academia have a significant impact on the Turkish accounting education. Particularly, developments in accounting education in the last quarter of the 20th century have been mainly affected by these symposiums.Turkish Accounting Education Symposiums are the national academic meetings of accounting academicians, as well as being cultural events. They began in the second half of the 20th century and have been organized annually. After the ...

The Global Challenge for Accounting Education

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Helliar, Christine

2013-01-01

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

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Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

2014-01-01

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

Employers' Perceptions of Online Accounting Education

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Tabatabaei, Manouchehr; Solomon, Alison; Strickland, Emily; Metrejean, Eddie

2014-01-01

The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

Future Challenges of Accounting Education at the University of Debrecen

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Orbán Ildikó

2016-01-01

Full Text Available The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical

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…

Educational Testing as an Accountability Measure

DEFF Research Database (Denmark)

Ydesen, Christian

2013-01-01

analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications...... for continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...

Reclaiming Accountability in Teacher Education

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Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

2018-01-01

Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

Is Reform in Accounting Education Needed in China and Russia: A Literature Review

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Theodore T. Y. Chen

2015-09-01

Full Text Available The purpose of this study is to examine, through literature review, whether China and Russia are in need of accounting education reforms when they are not English-speaking, do not have developed accounting systems as major English-speaking countries do, have a different political orientation from the selected Englishspeaking countries and are at a transition stage from a state-planned economy to a market-driven economy. The paper is based entirely on literature review of global forces at play on accounting education reform, accounting education change in selected English-speaking countries and developments in accounting education in Russia and China. The review indicates that the two countries have a desperate need for accounting education change and that gradual changes are taking place in both countries, although China is at a more advanced stage of development because of its international trade. There are signs of both countries leaning towards the direction of the Accounting Education Change Commission’s (AECC initiatives. China is focusing more on breadth of education than specialization and Russia is at a preliminary stage having to enhance its financial reporting system. The available literature on accounting education in Russia and China is limited, particularly in Russia as the Soviet’s old system did not offer accounting degrees. However, this does not present a problem in identifying an accounting education trend in these two countries from the available literature as explained in the final section of this paper “Limitations of This Study and Future Research”. With major English-speaking and non English-speaking countries leaning towards AECC in their accounting education reforms regardless of the political orientation of the country, one may conclude that AECC is the direction that developing countries having the same need for change should consider. The comparison made in this paper provides insights into an area that

Risk-Based Educational Accountability in Dutch Primary Education

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Timmermans, A. C.; de Wolf, I. F.; Bosker, R. J.; Doolaard, S.

2015-01-01

A recent development in educational accountability is a risk-based approach, in which intensity and frequency of school inspections vary across schools to make educational accountability more efficient and effective by enabling inspectorates to focus on organizations at risk. Characteristics relevant in predicting which schools are "at risk…

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

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Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

Social accountability and nursing education in South Africa.

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Armstrong, Susan J; Rispel, Laetitia C

2015-01-01

There is global emphasis on transforming health workforce education in support of universal health coverage. This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants' perspectives on nursing education in South Africa. Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC). Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection.

Social accountability and nursing education in South Africa

Science.gov (United States)

Armstrong, Susan J.; Rispel, Laetitia C.

2015-01-01

Background There is global emphasis on transforming health workforce education in support of universal health coverage. Objective This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants’ perspectives on nursing education in South Africa. Methods Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. Results South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC). Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Conclusion Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection. PMID:25971402

Social accountability and nursing education in South Africa

Directory of Open Access Journals (Sweden)

Susan J. Armstrong

2015-05-01

Full Text Available Background: There is global emphasis on transforming health workforce education in support of universal health coverage. Objective: This paper uses a social accountability framework, specifically the World Health Organization's six building blocks for transformative education, to explore key informants’ perspectives on nursing education in South Africa. Methods: Using a snowballing sampling technique, 44 key informants were selected purposively on the basis of their expertise or knowledge of the research area. Semi-structured interviews were conducted with the key informants after informed consent had been obtained. The interviews were analysed using template analysis. Results: South Africa has strategic plans on human resources for health and nursing education, training, and practice and has a well-established system of regulation and accreditation of nursing education through the South African Nursing Council (SANC. Key informants criticised the following: the lack of national staffing norms; sub-optimal governance by both the SANC and the Department of Health; outdated curricula that are unresponsive to population and health system needs; lack of preparedness of nurse educators; and the unsuitability of the majority of nursing students. These problems are exacerbated by a perceived lack of prioritisation of nursing, resource constraints in both the nursing education institutions and the health training facilities, and general implementation inertia. Conclusion: Social accountability, which is an essential component of transformative education, necessitates that attention be paid to the issues of governance, responsive curricula, educator preparedness, and appropriate student recruitment and selection.

Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

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Ahmed Mohammadali-Haji

2016-05-01

Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

Quality Street: Encountering Higher Education's Accountabilities

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Leihy, Peodair; Salazar, José Miguel

2017-01-01

This article offers a new approach to quality, focusing on the dimensions that gather around it. The mismatched goals of controlling and improving higher education continue to trouble the conceptual clarity of accountability. Quality in higher education emerges as something agreed upon (to varying efficacy) through accountability measures, rather…

The Impact of Accounting Education Research

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Sangster, Alan; Fogarty, Tim; Stoner, Greg; Marriott, Neil

2015-01-01

This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, "Google Advanced Scholar" citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global…

The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

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Horsley, Stephanie

2009-01-01

This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

Toshiba

Accountants in Nigeria: Challenges and Way. Forward. Akhidime, Augustine ... Nigerian professional accounting regulatory bodies and tertiary educational ... Academic accountants are lecturers, tutors or teachers in educational and professional .... profile non-professional accountants in key public and private organisations ...

Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

The Effects of Accountability on Higher Education

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Rezende, Marcelo

2010-01-01

This paper analyzes the effects of a higher education accountability system in Brazil. For each discipline, colleges were assigned a grade that depended on the scores of their students on the ENC, an annual mandatory exam. These grades were then disclosed to the public and colleges were rewarded or penalized based on them. I find that the ENC had…

Kant's Account of Moral Education

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Giesinger, Johannes

2012-01-01

While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

Multiple Measures Accountability Systems: A Perspective from Vermont

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Fowler, Amy

2018-01-01

In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…

The Development of Educational Accountability in China and Denmark

DEFF Research Database (Denmark)

Rasmussen, Palle; Zou, Yihuan

2014-01-01

contexts, China and Denmark. Two main sectors of education are covered, general school education and higher education. It is shown that both countries are marked by an increasing concern with educational accountability, that differences in history and culture between the two countries are reflected......In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national...... in the approaches to accountability, but that there are still considerable similarities in the types of accountability pursued. Under the influence of a transnational regime of policy development both countries seem to be moving towards output-based accountability, but more traditional inspection continues to have...

International harmonization of accounting demands a new approach to accounting education

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Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

Educational Accountability: A Qualitatively Driven Mixed-Methods Approach

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Hall, Jori N.; Ryan, Katherine E.

2011-01-01

This article discusses the importance of mixed-methods research, in particular the value of qualitatively driven mixed-methods research for quantitatively driven domains like educational accountability. The article demonstrates the merits of qualitative thinking by describing a mixed-methods study that focuses on a middle school's system of…

Bilingual Education and Accountability: A Perceptual View.

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Hernandez-Domingues, Jose L.; Gertenbach, Donald

This paper discusses (1) The Current Definition of Bilingual Education, (2) The Origin of Accountability, (3) The Empirical and Rational View of Education, (4) Man Defines Himself or Is Defined, and (5) Who Is Accountable? A list of notes is included in the study. (SK)

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

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TEIUŞAN SORIN-CIPRIAN

2015-12-01

Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

To Be Accountable in Neoliberal Times: An Exploration of Educational Policy in Ecuador

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Aviles, Enma Campozano; Simons, Maarten

2013-01-01

The ascendancy of neoliberal modes of governing has caused a shift in accountability practices in the public sector, including in the field of education. This shift can be observed in the accountability regimes introduced into education systems around the world. They reflect a strong focus on quality assurance/control and efficiency in order for…

Exploring Culture-Specific Learning Styles in Accounting Education

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Sikkema, Seth E.; Sauerwein, Joshua A.

2015-01-01

Purpose: The purpose of this paper is to review whether culture affects accounting students' learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on…

Education of managers in the area of accountancy

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Michał Mijal

2017-09-01

Full Text Available Education of managers in the area of accountancy The paper highlights the most important factors in the process of passing on knowledge about a compa-ny’s financial situation, or accountancy in general. Those factors are general conditions relevant for every educational process, as well as specific ones characteristic of a particular field of knowledge. The article also describes an innovative game created by one of the authors for the purpose of basic education, and it analyzes the possibilities and limitations of that tool in the educational process. The conclusions were made based on a series of tests of the game which are described in this article, and which were conducted among professors and students of accountancy, as well as active businesspeople. In the last section of the paper, the authors suggest possible uses of the game in higher education, in the research of accountancy, as well as in primary and secondary education.

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

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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.

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.

Reclaiming "Sense" from "Cents" in Accounting Education

Science.gov (United States)

Dellaportas, Steven

2015-01-01

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey

OpenAIRE

Ali UYAR; Ali Haydar GUNGORMUª

2013-01-01

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public accountants via an online questionnaire during November and December, 2011. The questionnaire was developed based on a review of earlier...

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.

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

OpenAIRE

Anis Barieyah Mat Bahari; Lai Ming Ling

2009-01-01

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-accounting program in one Malaysian public university. 190 usable responses were received. The survey found ...

Higher Education Systems 3.0: Harnessing Systemness, Delivering Performance. Critical Issues in Higher Education

Science.gov (United States)

Lane, Jason E., Ed.; Johnstone, D. Bruce, Ed.

2013-01-01

This thought-provoking volume brings together scholars and system leaders to analyze some of the most pressing and complex issues now facing higher education systems and society. Higher Education Systems 3.0 focuses on the remaking of higher education coordination in an era of increased accountability, greater calls for productivity, and…

Should Reformers Support Education Savings Accounts?

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Ladner, Matthew; Smith, Nelson

2016-01-01

In this article, "Education Next" talks with Matthew Ladner and Nelson Smith on the topic of Education Savings Accounts (ESAs). ESAs apply the logic of school choice to the ever-expanding realm of education offerings. Rather than simply empowering families to select the school of their choice, ESAs provide families with most or all of…

Ready to Assemble: Grading State Higher Education Accountability Systems

Science.gov (United States)

Aldeman, Chad; Carey, Kevin

2009-01-01

States need strong higher education systems, now more than ever. In the tumultuous, highly competitive 21st century economy, citizens and workers need knowledge, skills, and credentials in order to prosper. Yet many colleges and universities are falling short. To give all students the best possible postsecondary education, states must create…

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

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Cevdet Kızıl

2014-08-01

Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 2.

Science.gov (United States)

Schwartz, Bill N., Ed.; Ketz, Edward, Ed.

This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical…

Gender Inequality and Disabled Inclusivity in Accounting Higher Education and the Accounting Profession during Financial Crises

Science.gov (United States)

Lodh, Suman; Nandy, Monomita

2017-01-01

In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget…

A Note on Accounting Education in Vocational Schools and Its Quality

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Fehmi Karasioğlu

2011-06-01

Full Text Available Accounting is a way to shows the right ways that relates to the past in a healthy, complete and giving the right information and at the same time is a true thing to plan for the future and give effective decision. In other words while giving the information related to accounting it is also to get the reel decisions, to take the risk and confirm the opportunities which will show the ways in the future. To fulfill all these functions successfully those who assimilate “accounting business” are the ones who get a good education on accounting. It is true that the quality of education is related to many factors. To increase the quality in education, these factors should be confirmed, the reel economy demand should be considered and educational, students and the surrounding should be developed by technical learning. The development of a model in the accounting education during the four semesters that the students will get; moreover, the instructors should have the required information, skills and responsibilities on this issue. The educational model which has been established on computer environment by a program should be followed by a business or working on issues will lead. The education model / teaching and learning the model, the assessment of the exercise being open all the time and the performances of the teachers and the students should be estimated by the authorities. Additionally, the model being open on “company based on practice” and to make it compatible in the market it should include “work simulation”. Finally, the students who will study accounting, business administration ect. in the departments at vocational school and the ones who accept it as a job should have a “career consultant” system to be settled and it should be operated actively. By this way the students will be able to reach to success by being guided and to keep the motivation alive in their future goals

Vernacular Globalisations: Neo-Statist Accountability Policies in France and Quebec Education

Science.gov (United States)

Maroy, Christian; Pons, Xavier; Dupuy, Claire

2017-01-01

The article argues that there is no single globalisation of education systems, but rather multiple globalisations of each system taken in its individual context. We propose three explanatory factors to account for these vernacular globalisation processes, that is, for individual policy trajectories in each national context: path dependence on…

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

A SCIENTIFIC WORLDVIEW OF ACCOUNTING ETHICS AND GOVERNANCE EDUCATION: THE RIGHT FOOTING OF INTERNATIONAL EDUCATION STANDARD 4, BUT...

Directory of Open Access Journals (Sweden)

Aziuddin Ahmad

2012-01-01

Full Text Available This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC, the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed.

Educational Context: Preparing Accounting Students to Identify Ethical Dilemmas

Science.gov (United States)

Billiot, Mary Jo; Daniel, David; Glandon, Sid; Glandon, TerryAnn

2012-01-01

We examine the effect of different contexts in an educational process on measures of ethical sensitivity and levels of moral reasoning of accounting majors in the first Intermediate Accounting course. The educational process compared a context that centers on ethical issues with one that focuses on technical accounting issues. At the end of the…

Intelligent Accountability in Education

Science.gov (United States)

O'Neill, Onora

2013-01-01

Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

Development of a comprehensive nuclear materials accountancy system at JAEA

International Nuclear Information System (INIS)

Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro

2007-01-01

The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)

Identifying Ethical Hypernorms for Accounting Educators

Science.gov (United States)

Siegel, Philip H.; Mintz, Steven; Naser-Tavakolian, Mohsen; O'Shaughnessy, John

2012-01-01

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of…

Reconceptualizing Environmental Education: Taking Account of Reality.

Science.gov (United States)

Dillon, Justin; Teamey, Kelly

2002-01-01

Investigates the pros and cons of integrating environmental education into the school curriculum. Focusing solely on environmental education's role in the school curriculum ignores a range of factors that affect its efficacy in the majority of the world. Suggests a conceptualization of environmental education that takes into account a range of…

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

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.

Accounting Information Systems in Healthcare: A Review of the Literature.

Science.gov (United States)

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

2017-01-01

As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

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…

Adapting Accountability Systems to the Limitations of Educational Measurement

Science.gov (United States)

Kane, Michael

2015-01-01

Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

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

A Rising Tide Meets a Perfect Storm: New Accountabilities in Teaching and Teacher Education in Ireland

Science.gov (United States)

Conway, Paul F.; Murphy, Rosaleen

2013-01-01

This paper examines the emergence of new accountabilities in teaching and teacher education in Ireland in the 15 years period 1997-2012. Framing accountability in terms of the three main approaches to it globally in education systems, that is, compliance with regulations, adherence to professional norms and attainment of results/outcomes, we…

Strategic Planning and Accountability in Irish Education

Science.gov (United States)

Gleeson, Jim; O Donnabhain, Diarmaid

2009-01-01

This article considers the impact of the New Public Management culture on Irish education and calls for a debate in relation to the prevailing bureaucratic model of accountability. The influence of the Lisbon Agenda (2000) on education planning is identified and the 2005/7 Education Strategy Statement is analysed using the relevant OECD framework.…

The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Directory of Open Access Journals (Sweden)

Bobițan Nicolae

2017-01-01

Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.

Teaching What Matters: A New Conception of Accounting Education

Science.gov (United States)

Hurt, Bob

2007-01-01

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

School Accountability Systems and the Every Student Succeeds Act. Re:VISION

Science.gov (United States)

Martin, Mike

2016-01-01

The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…

Changes in Accounting Education Include Increased Use of Writing Tasks.

Science.gov (United States)

McCleary, Bill

1997-01-01

The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

A national accounts satellite for human capital and education

OpenAIRE

Bos, Frits

2011-01-01

The official national accounts statistics do not show the role of human capital in the national economy. A set of satellite tables supplementing the standard national accounts statistics could serve this data need. In this satellite account, expenditure on education and training are recorded as human capital formation. This includes not only the expenditure on primary, secondary and tertiary education, but also expenditure on training and courses by employers and the earnings foregone by stud...

Using Collaboration for Curriculum Change in Accounting Higher Education

Science.gov (United States)

Pickering, Beth Marie

2013-01-01

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Accounting for Veterans’ Educational Assistance Benefits

Science.gov (United States)

1984-06-01

today’s accounting records. It represents a deferred compensation S earned for present employment. If this cost is omitted from financial statements...that would provide a quantitative basis from which to allocate earned educational benefits as a current employment cost . Pension S accounting ...September 1967, pp. 37-51. 32. Horngren , C.T., Cost Accounting : A Managerial Emphasis, Englewood Cliffs, NJ, Prentice-Hall, inc., 1972. 33. Matz, A

Educating Accountants in Corruption Pervasive Societies: A Focus on Nigeria

Science.gov (United States)

Idialu, Jeremiah Uwaifo; Oghuma, Richard Iyere

2007-01-01

There has been widespread corruption in almost all societies and a general belief that without the involvement of Accountants, or if accountants carry out their duties effectively, there will be no corruption. Therefore this paper is designed to look at the current approach educating accountants in order to discover the educational arrangement put…

The Development of Educational Accountability in China and Denmark

Science.gov (United States)

Rasmussen, Palle; Zou, Yihuan

2014-01-01

In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national contexts, China and Denmark. Two main sectors of…

Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

Science.gov (United States)

Thissen, David

2015-01-01

In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…

Fraud Education for Accounting Students.

Science.gov (United States)

Peterson, Bonita K.

2003-01-01

Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

Obeying the Rules or Gaming the System? Delegating Random Selection for Examinations to Head Teachers within an Accountability System

Science.gov (United States)

Elstad, Eyvind; Turmo, Are

2011-01-01

As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…

Teaching Business Ethics: A Quandary for Accounting Educators

Science.gov (United States)

Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

2010-01-01

The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

Performance management: the neglected imperative of accountability systems in education

Directory of Open Access Journals (Sweden)

M J Mosoge

2014-01-01

Full Text Available The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS. The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the individual interview was selectedfor use in this research. Fifteen participants drawn randomlyfrom 24 schools were interviewed. The findings revealed the weakness of integrating development with appraisal since it leads to the neglect of development in favour of appraisal which is linked to incentives. A lack of knowledge and expertise on the IQMS processes such as mentoring, coaching, and monitoring was found to hamper the zeal to implement performance management. Teachers, as co-developers of education policy on the ground, act as a driving force behind the actualisation of transformation in education. The development of teachers is therefore crucial in an education system that is in the grips of transformation.

Engineering Accountability for Results into Public Education.

Science.gov (United States)

Lessinger, Leon

"Accountability" is a classical term in management theory, but new in education. It is the product of the process of performance contracting, in which a public authority grants money to a local educational agency to contract with private enterprise to achieve specific goals within a specific period for specific costs. This process can be…

U.S. Department of Education FY 2003 Performance and Accountability Report.

Science.gov (United States)

Department of Education, Washington, DC.

This is a report on the progress of the U.S. Department of Education's accounting systems and management controls. Sections include: (1) Management's Discussion and Analysis; (2) Performance Details; (3) Financial Details; and (4) Other Statutorily Required Reports. Five appendixes are included along with a glossary of terms and a list of figures.…

The Accountability Era in US Teacher Education: Looking Back, Looking Forward

Science.gov (United States)

Cochran-Smith, Marilyn; Baker, Megina; Burton, Stephani; Chang, Wen-Chia; Cummings Carney, Molly; Fernández, M. Beatriz; Stringer Keefe, Elizabeth; Miller, Andrew F.; Sánchez, Juan Gabriel

2017-01-01

In keeping with the theme of the 40th anniversary issue of "EJTE," this article looks back and forward at US teacher education accountability. It argues that "holding teacher education accountable" has been the major approach to reforming teacher education in the US for the last two decades, assuming that enhanced teacher…

Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education

NARCIS (Netherlands)

Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Cokins, G.; Sorensen, J.E.; Stout, D.E.; Sundem, G.L.; Wolcott, S.K.; Wouters, M.J.F.

2014-01-01

Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are

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

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…

Time for action: key considerations for implementing social accountability in the education of health professionals.

Science.gov (United States)

Ventres, William; Boelen, Charles; Haq, Cynthia

2017-09-12

Within health professional education around the world, there exists a growing awareness of the professional duty to be socially responsible, being attentive to the needs of all members of communities, regions, and nations, especially those who disproportionately suffer from the adverse influence of social determinants. However, much work still remains to progress beyond such good intentions. Moving from contemplation to action means embracing social accountability as a key guiding principle for change. Social accountability means that health institutions attend to improving the performance of individual practitioners and health systems by directing educational and practice interventions to promote the health of all the public and assessing the systemic effects of these interventions. In this Reflection, the authors (1) review the reasons why health professional schools and their governing bodies should codify, in both curricular and accreditation standards, norms of excellence in social accountability, (2) present four considerations crucial to successfully implementing this codification, and (3) discuss the challenges such changes might entail. The authors conclude by noting that in adopting socially accountable criteria, schools will need to expand their philosophical scope to recognize social accountability as a vitally important part of their institutional professional identity.

Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

Science.gov (United States)

Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

2012-01-01

Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

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,…

Is Reform in Accounting Education Needed in China and Russia: A Literature Review

OpenAIRE

Theodore T. Y. Chen

2015-01-01

The purpose of this study is to examine, through literature review, whether China and Russia are in need of accounting education reforms when they are not English-speaking, do not have developed accounting systems as major English-speaking countries do, have a different political orientation from the selected Englishspeaking countries and are at a transition stage from a state-planned economy to a market-driven economy. The paper is based entirely on literature review of global fo...

Exploring the practical themes for medical education social accountability in Iran.

Science.gov (United States)

Ahmady, Soleiman; Akbari Lakeh, Maryam

2015-01-01

The purpose of this paper is to explore themes for enhancing socially accountability in medical education. Medical education in Iran experience new challenges due to the enormous influence of changes in technology, development of new methods of teaching and learning, student requirements, patient management, financial credit constraints, and social and economic developments. For responding to these, use of strategic thinking in order to make appropriate decisions is the only solution. Strategic plans need to formulate practical guides which can help accountable to people's reasonable expectations. For this qualitative study, along with the 14(th)national conference on Medical Education in Iran, the opinions of experts were obtained during seven expert panels' group discussions, each lasting four hours and including 10 participants. Data were collected by audiotapes, which were then transcribed. Data analyzed using a thematic content analysis approach. Peer and member checking during analysis and data triangulation from other recent studies were used to increase the findings' trustworthiness. Among more than hundred meaning units groups identified the following eight main themes as affecting the social accountable medical education in Iran: organization of responsive education councils; development of community based courses; development in field training; organization of educational processes; homogeneity in educational rules and regulations; budget management, educational outcomes; educational programs in departments and groups. This study have found the main themes that might affecting social accountable medical education in Iran, where Iranian policymakers should consider those when plan to make changes in medical education and could potentially adopt the proven useful policies and strategies of other countries.

Developmental Physical Education Accountability; Volume I.

Science.gov (United States)

Guarnieri, Barbara; Sandeen, Cecile

Presented in the first of a two volume series is a developmental physical education checklist which provides teachers of trainable mentally retarded students with a permanent and accountable record of pupil progress and needs. The checklist is intended to be used with the accompanying volume of curricular activities in a nongraded enviroment for…

Accountability in Education -- the Michigan Experience

Science.gov (United States)

Murphy, Jerome T.; Cohen, David K.

1974-01-01

One view of accountability focuses on schemes that assume that if government can get more rational information and use it in more scientific ways, the schools' performance can be improved; the other assumes that the schools' problems are less scientific than political and that clients and constituents should influence educational decisions more…

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

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

Directory of Open Access Journals (Sweden)

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.

Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

Science.gov (United States)

Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

2010-01-01

Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

Graduates' Vocational Skills for the Management Accountancy Profession: Exploring the Accounting Education Expectation-Performance Gap

Science.gov (United States)

Howcroft, Douglas

2017-01-01

This paper focuses on understanding the vocational skills required by graduates and assessing the competence of graduates for the management accountancy profession. It explores "expectation gaps" by examining whether the Chartered Institute of Management Accountants, practitioner employers and university educators have different…

Transforming educational accountability in medical ethics and humanities education toward professionalism.

Science.gov (United States)

Doukas, David J; Kirch, Darrell G; Brigham, Timothy P; Barzansky, Barbara M; Wear, Stephen; Carrese, Joseph A; Fins, Joseph J; Lederer, Susan E

2015-06-01

Effectively developing professionalism requires a programmatic view on how medical ethics and humanities should be incorporated into an educational continuum that begins in premedical studies, stretches across medical school and residency, and is sustained throughout one's practice. The Project to Rebalance and Integrate Medical Education National Conference on Medical Ethics and Humanities in Medical Education (May 2012) invited representatives from the three major medical education and accreditation organizations to engage with an expert panel of nationally known medical educators in ethics, history, literature, and the visual arts. This article, based on the views of these representatives and their respondents, offers a future-tense account of how professionalism can be incorporated into medical education.The themes that are emphasized herein include the need to respond to four issues. The first theme highlights how ethics and humanities can provide a response to the dissonance that occurs in current health care delivery. The second theme focuses on how to facilitate preprofessional readiness for applicants through reform of the medical school admission process. The third theme emphasizes the importance of integrating ethics and humanities into the medical school administrative structure. The fourth theme underscores how outcomes-based assessment should reflect developmental milestones for professional attributes and conduct. The participants emphasized that ethics and humanities-based knowledge, skills, and conduct that promote professionalism should be taught with accountability, flexibility, and the premise that all these traits are essential to the formation of a modern professional physician.

Romanian accrual accounting experience in public higher education sector

OpenAIRE

Tiron Tudor, Adriana; Blidisel, Rodica

2007-01-01

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

Leading the Charge: Governors, Higher Education and Accountability

Science.gov (United States)

American Council of Trustees and Alumni, 2014

2014-01-01

With this new tool, ACTA [American Council of Trustees and Alumni] is working to expand its outreach to governors nationwide on behalf of higher education reform, focusing on key issues of quality, cost, and accountability. ACTA has worked with governors and education leaders from across the country, and that experience has proven that innovative…

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…

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

OpenAIRE

Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

The challenges of competency based education of Certified Public Accountant

Directory of Open Access Journals (Sweden)

José Carlos Dextre Flores

2014-02-01

Full Text Available The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.

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

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.

Accountability in Education: An Imperative for Service Delivery in Nigerian School Systems

Science.gov (United States)

Usman, Yunusa Dangara

2016-01-01

Schools and other educational institutions are established, maintained and sustained essentially to achieve certain assured objectives. The goals of such establishment cannot be easily achieved without putting in place certain mechanisms towards ensuring the success of implementation of its policies and programmes. In the education system, one of…

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...

How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession?

Directory of Open Access Journals (Sweden)

Ika Dewi Hartutik

2016-08-01

Full Text Available This purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1 the motivation of career affects the interest of accounting students to follow PPAk; (2 quality motivation does not affect the interest of accounting students to follow PPAk; (3 economic motivation does not affect the interest of accounting students to follow PPAk; (4 social motivation does not affect the interest of accounting students to follow PPAk; (5 the degree motivation does not affect the interest of accounting students to follow PPAk.   Keywords: motivation, interests, education accounting profession, PPAk

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

U.S. Accounting Education: Misalignment with the Needs of Small and Medium Companies

Science.gov (United States)

Burke, Megan M.; Gandolfi, William R.

2014-01-01

This study looks to answer the question, "Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?" This investigation surveys CPAs…

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...

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...

Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

Science.gov (United States)

Azih, Nonye; Nwagwu, Lazarus

2015-01-01

This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

Financial Accounting for Local and State School Systems, 1990.

Science.gov (United States)

Fowler, William J., Jr.

The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

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.

Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

Science.gov (United States)

Salazar, Timothy Ross

2013-01-01

This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

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

ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria

Directory of Open Access Journals (Sweden)

Oyebisi Mary Ogundana

2015-12-01

Full Text Available This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS. The results revealed that integration of ICT (accounting software packages and IT knowledge and skills into accounting education (curriculum would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC and relevant educational bodies should compulsorily integrate (in all higher institution into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills.

Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

Science.gov (United States)

Sugahara, Satoshi; Wilson, Rachel

2013-01-01

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

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…

The integration of computerised accounting in the accounting curriculum as an educational learning curve for students entering the business world

Directory of Open Access Journals (Sweden)

Elmarie Papageorgiou

2014-06-01

Full Text Available At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: ‘Computerised accounting is used in the workplace and therefore using it in varsity, grants students a view on how things will be after completion of their respective degrees.’ Accordingly, the purpose of this study was to empirically investigate the perceived acquisition of information technology (IT knowledge and determine the skills required for students to convert the knowledge gained into actions as a learning curve for accounting students entering the business world. The results indicated that students’ knowledge of Accounting I increased with the integration of computerised Accounting in the Accounting I Curriculum.

The Expectation Performance Gap in Accounting Education: A Review of Generic Skills Development in UK Accounting Degrees

Science.gov (United States)

Webb, Jill; Chaffer, Caroline

2016-01-01

Accounting educators are criticised for a focus on the development of technical skills at the expense of generic employability skills. This study considers the perspective of UK graduates training for the CIMA professional accountancy qualification and examines their perceptions of the extent to which opportunities for generic skills development…

ACCRUAL ACCOUNTING EXPERIENCE IN THE ROMANIAN PUBLIC HIGHER EDUCATION SECTOR

OpenAIRE

Tiron Tudor, Adriana; Blidisel, Rodica

2007-01-01

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

Ethics in the profession of management accountants in literature and education in Poland

Directory of Open Access Journals (Sweden)

Irena Sobańska

2016-07-01

Full Text Available The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

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...

Deterrents to Accountability.

Science.gov (United States)

Hencley, Stephen P.

This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues

Science.gov (United States)

Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas

2007-01-01

This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

A Commentary on"'Sustainability and Accounting Education: The Elephant in the Classroom"

Science.gov (United States)

Laine, Matias

2013-01-01

In this commentary Matias Laine reviews the vivid paper written by Rob Gray (2013) who discusses his view of how sustainability is positioned within accounting education and how accounting educators can directly approach sustainability in their teaching. Laine notes many of the aspects that Gray considers important reflect the starting point of…

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

Science.gov (United States)

Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

2012-01-01

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

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...

Creating equal opportunities: the social accountability of medical education.

Science.gov (United States)

Gibbs, Trevor; McLean, Michelle

2011-01-01

As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

Stress among Accounting Educators in the United States.

Science.gov (United States)

Seiler, Robert E.; Pearson, Della A.

1984-01-01

Stress among accounting educators was investigated and relationships between stress levels and work satisfaction levels, personality traits, and stress-coping techniques were examined. The most important personality charcteristics of higher stress individuals were impatience, assertiveness, workaholism, and idealism. (Author/MLW)

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.

Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

Science.gov (United States)

Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

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

A Critical Analysis of Accountability in Higher Education: Its Relevance to Evaluation of Higher Education

Science.gov (United States)

Kai, Jiang

2009-01-01

Accountability, which is closely related to evaluation of efficiency, effectiveness, and performance, requires proving that higher education has achieved planned results and performance in an effective manner. Highlighting efficiency and effectiveness and emphasizing results and outcomes are the basic characteristics of accountability in higher…

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.

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

Accounting Information Systems for Decision Making

NARCIS (Netherlands)

Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

2013-01-01

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

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.

Using Concept Map Technique in Accounting Education: Uludag University Application

OpenAIRE

Ertan, Yasemin; Yücel, Elif; Saraç, Mehlika

2014-01-01

In recent years accounting applications become more complicated because of the growing markets and developing technology. Therefore the requirements of accounting education have increased and trying some new learning techniques have become necessary. Thus, this study was prepared to measure the contribution of concept map technique, used in accounting lessons, to the effect on students learning level. In the first part of the study, the concept map technique and its applications were explaine...

Improving Science Education through Accountability Relationships in Schools.

Science.gov (United States)

Wildy, Helen; Wallace, John

1997-01-01

Presents a contrast between bureaucratic and professional models of accountability and their impact on the science education enterprise. Topics include improving performance, climate of trust, principles and consequences, demonstrating acceptance of responsibilities, and feedback. Concludes that it is necessary to develop the skills and processes…

Critical Education for Systemic Change: A World-Systems Analysis Perspective

Science.gov (United States)

Griffiths, Tom G.

2015-01-01

This paper both draws on, and seeks to apply, world-systems analysis to a broad, critical education project that builds mass schooling's potential contribution to the process of world-systemic change. In short, this is done by first setting out the world-systems analysis account of the current state, and period of transition, of the capitalist…

Bureaucracy and Its Limits: Accountability and Rationality in Higher Education

Science.gov (United States)

Murphy, Mark

2009-01-01

Alongside debates concerning managerialism, marketisation and performativity, the question of accountability in higher education has come to the fore in recent commentary. Discussion of the subject has tended to be divided into two distinct camps. On the one hand, there are strong calls for more accountability to the public purse--a desire to…

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

This paper, through the review of relevant literature, examined the factors that had hindered the educational development and production of sufficient numbers of desirable quality of professional and academic accountants in Nigeria from meeting the demands of the growing Nigerian economy. Accordingly, the efforts of the ...

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.

地方政府教育課責系統現況與成效探究 Educational Accountability System in Local Government: Current Conditions and Impact

Directory of Open Access Journals (Sweden)

賴彥全 Yen-Chywan Lai

2014-09-01

Full Text Available 受新右派主義與新公共管理思潮影響，政治治理（governance）納入績效回應等觀念，對於公部門課責（accountability）需求高漲，以確保官僚組織的高績效與高回應性。本研究以地方縣市政府課責系統為焦點，以活化課程為研究對象，探討地方教育課責系統之運作途徑、效果以及影響因素。先由文獻歸納課責五大機制－科層課責、法律課責、政治課責、專業課責、社會課責，再透過個案研究，以臺北縣（現為新北市）活化課程為例，透過文件分析、訪談，探討縣市政府之課責系統。結果發現，科層課責因法制及政治因素成效不彰，法律課責以經費掌控為主政治性強，政治課責具影響力但與選舉連結有限，專業課責受文化因素影響並不顯著，社會課責力道強但受壓力團體影響。各課責機制間存在相互影響，以及政治考量介入之情形。 The emerging influences of the “New Right” and the “New Public Management” have prompted the government to incorporate additional ideas of market principles and responsiveness in their management. A public accountability system is established when the demands for efficiency and answerability increase. Because local governments are currently the major providers of education, examining how the educational accountability system functions in local government is crucial. The concepts, types, and operations of accountability systems in local governments were examined. Five types of accountability system, namely hierarchical accountability, legal accountability, political accountability, professional accountability, and social accountability, were considered. Language Enrichment Curriculum of Taipei County (now New Taipei City was used as the case for study. Document analysis and interviews were used to collect information on how the five types of accountability system functioned in this

Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

Science.gov (United States)

Mette, Ian M.; Bengtson, Ed

2015-01-01

This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…

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 INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

Directory of Open Access Journals (Sweden)

Oana Bogdan

2014-10-01

Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

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.

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

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...

Education by Objectives: Putting Teacher Accountability into Perspective

Science.gov (United States)

Valentine, Ivan E.; Larson, Milton E.

1976-01-01

If education by objectives is to be firmly established as an instructional approach, teachers must insist on a validated curriculum that truly prepares students to secure employment and to function effectively in society. This means members of the community responsible for fund allocation and resource selection must also be accountable. (Author/BP)

An Internet-Based Accounting Information Systems Project

Science.gov (United States)

Miller, Louise

2012-01-01

This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

THE USE OF ELECTRONIC JOURNALS IN SCORE RATING ACCOUNTING SYSTEM OF EDUCATIONAL ACHIEVEMENTS OF STUDENTS

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И Н Куринин

2016-12-01

Full Text Available The article describes a method of using electronic journals as a tool for efficient organization of teacher’s practical work in conditions of computerization of educational process and the widespread implementation of credit-modular system of educational process organization and grade-rating system for basic educational programs proficiency examination. A version of the electronic journal designed by the authors and realized in the program MS Excel is also presented in the article. An example of a completed “Academic Progress” page of the university educational web portal is discussed. It contains a marked electronic student grade book section and the stated conditions and criteria for grades allocation, according to a 100-point scale.

Socially Accountable Medical Education: An Innovative Approach at Florida International University Herbert Wertheim College of Medicine.

Science.gov (United States)

Greer, Pedro J; Brown, David R; Brewster, Luther G; Lage, Onelia G; Esposito, Karin F; Whisenant, Ebony B; Anderson, Frederick W; Castellanos, Natalie K; Stefano, Troy A; Rock, John A

2018-01-01

Despite medical advances, health disparities persist, resulting in medicine's renewed emphasis on the social determinants of health and calls for reform in medical education. The Green Family Foundation Neighborhood Health Education Learning Program (NeighborhoodHELP) at Herbert Wertheim College of Medicine provides a platform for the school's community-focused mission. NeighborhoodHELP emphasizes social accountability and interprofessional education while providing evidence-based, patient- and household-centered care. NeighborhoodHELP is a required, longitudinal service-learning outreach program in which each medical student is assigned a household in a medically underserved community. Students, teamed with learners from other professional schools, provide social and clinical services to their household for three years. Here the authors describe the program's engagement approach, logistics, and educational goals and structure. During the first six years of NeighborhoodHELP (September 2010-August 2016), 1,470 interprofessional students conducted 7,452 visits to 848 households with, collectively, 2,252 members. From August 2012, when mobile health centers were added to the program, through August 2016, students saw a total of 1,021 household members through 7,207 mobile health center visits. Throughout this time, households received a variety of free health and social services (e.g., legal aid, tutoring). Compared with peers from other schools, graduating medical students reported more experience with clinical interprofessional education and health disparities. Surveyed residency program directors rated graduates highly for their cultural sensitivity, teamwork, and accountability. Faculty and administrators are focusing on social accountability curriculum integration, systems for assessing and tracking relevant educational and household outcomes, and policy analysis.

The Contribution of Islamic Ethics Towards Ethical Accounting Practices

Directory of Open Access Journals (Sweden)

Rochania Ayu Yunanda

2011-12-01

and also increase public confidence in the profession. However, the efforts to integrate ethical values in educational system will not work well if there are no moral commitments implanted in the individuals.  Islam with its divine values plays the notable role to embed cognitive ethical values. It emphasizes on the unity of God, the accountability to God and the concept of maslahah (public benefits to be the foundations of ethics. Incorporating Islamic ethics into the system will be a significant contribution towards generating ethical accounting education. This paper attempts to elucidate how the Islamic ethics contribute its role towards ethical accountants as the products of accounting education.

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

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.

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

Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

Science.gov (United States)

Ydesen, Christian; Andreasen, Karen E.

2014-01-01

This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

Linking Teacher Education to Redesigned Systems of Accountability: A Call for Multiple Measures in Pre-Service Teacher Effectiveness

Science.gov (United States)

Farley, Amy N.; Clayton, Grant; Kaka, Sarah J.

2018-01-01

In this written commentary for the special issue of "Education Policy Analysis Archives" focused on "Redesigning Assessment and Accountability," we call for teacher preparation to embrace a multiple measures philosophy by providing teacher candidates with rich opportunities to engage with data from a variety of sources, beyond…

School Accountability and Youth Obesity: Can Physical Education Mandates Make a Difference?

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Helen Schneider

2013-01-01

Full Text Available This paper explores the effect of accountability laws under No Child Left Behind Act (NCLB on obesity rates among school-aged children in the United States. Our results show that pressures due to school closures for poor performance, rewards for good performance, and assistance to schools that lag behind lead to lower levels of vigorous physical activity. This effect is significant for high school children only. We find no significant impact of school accountability laws on children in grades 3 through 8 after state characteristics such as state obesity rate are taken into account. We also find that state physical education mandates increase physical activity for children in grades 3 through 8 and mitigate the negative effect of accountability pressures on physical activity at the high school level where accountability pressures are most effective at decreasing physical activity and increasing obesity. The study shows that physical education mandates play an important role in promoting physical activity for all grades in our sample.

Accounting Manual for Educational Service Districts in the State of Washington

Science.gov (United States)

Lunghofer, Daniel S.

2010-01-01

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

Measuring the attitudes of dental students towards social accountability following dental education - Qualitative findings.

Science.gov (United States)

Chen, Vivian; Foster Page, Lyndie; McMillan, John; Lyons, Karl; Gibson, Barry

2016-06-01

The term social accountability has gained increased interest in medical education, but is relatively unexplored in dentistry. The aim of this study is to explore dental students' attitudes towards social accountability. A qualitative study utilizing focus groups with University of Otago final year (5th year) Bachelor of Dental Surgery (BDS) students was carried out. A questionnaire designed to measure medical students' attitudes towards social responsibility was used as a guide. Following data collection, framework analysis was used to analyze each of the three focus groups, and repeating themes were noted. Analysis of the focus groups discovered recurring themes, such that participants believed that dentists should be accountable to society in a professional context and that they are responsible for patients who present at their clinic but that there is no professional obligation to help reduce oral health inequalities by working with populations facing inequalities. There was strong agreement that there needs to be change to the dental health care system from a structural and political level to address oral health inequalities, rather than individual dentists assuming greater responsibility. Our findings show that dental education may not be accountable to society in the sense that it is not producing graduates who believe that they have an obligation to address the priority oral health concerns of society.

Can Kant Have an Account of Moral Education?

Science.gov (United States)

Moran, Kate A.

2009-01-01

There is an apparent tension between Immanuel Kant's model of moral agency and his often-neglected philosophy of moral education. On the one hand, Kant's account of moral knowledge and decision-making seems to be one that can be self-taught. Kant's famous categorical imperative and related "fact of reason" argument suggest that we learn the…

Accountability Practices in the History of Danish Primary

DEFF Research Database (Denmark)

Ydesen, Christian; Andreasen, Karen Egedal

2014-01-01

between different national settings. Furthermore, accountability measures and practices have an impact on both the ways and means by which societies approach their educational systems. Hence there is a need to clarify the characteristics and traits connected with the concept. One way of approaching......This paper focuses on primary education accountability as a concept and as an organizational practice in the histo-ry of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly...... this endeavor is to turn to the history of education, because the discourse and practice of accountability incorporates numerous historical antecedents, technologies, and arguments. Based on primary as well as secondary sources this article presents the case of Denmark, analyzing the period from 1660...

Beliefs of Certified Public Accountants toward Distance Education: A Statewide Georgia Survey.

Science.gov (United States)

Perdue, Kathy J.; Valentine, Thomas

1998-01-01

Examines the beliefs of certified public accountants (CPAs) in the state of Georgia concerning the effectiveness of distance education in providing continuing professional education (CPE). Findings indicate that the CPAs believe distance education to be an effective mode of learning, and that necessary technological capabilities are available to…

Management and Accounting in English Higher Education Influenced by Environmental and Academia-Specific Factors

Science.gov (United States)

von Alberti-Alhtaybat, Larissa; Al-Htaybat, Khaldoon; Hutaibat, Khaled

2012-01-01

This article originates from a longitudinal study of management and accounting practices in the English higher education sector. The processes of strategic management and strategic management accounting in several English higher education institutions were investigated, from planning to assessment, and their meaning to members of staff. The study…

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)

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

The Role of Law in Prompting Parents to Participate Accountably with Education Partners

Directory of Open Access Journals (Sweden)

Elda De Waal

2015-12-01

Full Text Available Bearing in mind the previous Gauteng Education MEC’s recent indication that “discipline starts at home”, our article focuses on what South African law has contributed during the past 20 years to prompt parents participate accountably with partners in public school education, and how case law has defined parent accountability in this regard. Examples of relevant legislation would be those which assign the ultimate responsibility for learner conduct to parents, and call for a harmonious relationship between parents and educators. In line with the South African Schools Act’s requiring that parents partner with the State, educators and learners in accepting responsibility for their children’s schooling, this article highlights the need for a shared vision of the way forward. The importance of having such a shared vision to bring these disparate stakeholders’ aspirations together around the common goal, namely to develop all learners’ talents and capabilities, is underscored. The authors argue that factors such as reciprocal blame and a lack of cooperation are among the problems that hamper the full realisation in practice of the legislative provisions pertaining to parental accountability. Our article identifies solutions to this challenge, such as parents’ setting upright examples by behaving in an accountable manner, and recommendations, such as empowering parents for their roles as partners in education

Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

Science.gov (United States)

Allison, Gregory S.

2015-01-01

The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

Accountability Requirements and Professional Development in the US Adult Basic and Literacy Education System

Directory of Open Access Journals (Sweden)

CRISTINE SMITH

2009-12-01

Although high-stakes accountability systems help focus professional development efforts on the curricular needs of students, little evidence exists to support the claim that such systems help teachers change their practice to enhance student learning...A tendency exists…to narrow the focus of professional development activities to tested subjects or provide general support that is disconnected from curricular needs. (Association for Supervision and Curriculum Development 2004:3

Accountability Policies at Schools: A Study of Path Analysis

Science.gov (United States)

Erdag, Coskun

2017-01-01

Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…

Negotiating the terrain of high-stakes accountability in science teaching

Science.gov (United States)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

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

Barriers to Accountability Implementation in the Education Directorates in the Kingdom of Saudi Arabia

Science.gov (United States)

Kentab, Mohammad Yousef

2016-01-01

The study aimed to identify the barriers to accountability implementation in the education directorates and to know the suggestions for applying accountability in the education directorates in the Kingdom of Saudi Arabia from the study members' point of view. For the purpose of achieving the objectives and procedures of the study, the descriptive…

Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong

Science.gov (United States)

Lui, Gladie; Shum, Connie

2012-01-01

Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

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

The Value of Incorporating Emotional Intelligence Skills in the Education of Accounting Students

Directory of Open Access Journals (Sweden)

Greg Jones

2009-06-01

Full Text Available The tasks and skills that are required of accounting practitioners in today’s global business environment havechanged significantly since the early 1990s. No longer are accounting practitioners required merely toundertake the tasks necessary for information provision, such as bookkeeping, data analysis and taxpreparation. Instead, they are now in a more encompassing position which has extended their roles intoinformation facilitation, thus repositioning accountants as knowledge professionals rather than accountingtechnicians. This in turn suggests a need for a greater emphasis on incorporating components of emotionalintelligence in accounting education. However, as accounting students are generally not aware of thisexpanded role, those who are attracted into accounting courses may not possess the appropriate aptitude thatwould provide a good foundation for developing the skills now required in the professional accountingenvironment. Therefore, it is important that the teaching of accounting should incorporate strategies thatenable students to understand and the need for developing these necessary, but often missing, competencies.This paper reports on two independent studies conducted at an Australian university which suggest thatincorporating emotional intelligence skills into the education of accounting students, by providing a variety oflearning environments and tasks, may be beneficial to accounting graduates as they seek employment.

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.

The State of Accounting Education Scholarship in New Zealand

Science.gov (United States)

Adler, Ralph

2012-01-01

This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.

Science.gov (United States)

Stiverson, Clare L.

The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…

A Neo-Aristotelian Account of Education, Justice, and the Human Good

Science.gov (United States)

Curren, Randall

2013-01-01

This article sketches the contours of a neo-Aristotelian account of education, justice, and the human good, organized around a sequence of three increasingly distinctive features of the Aristotelian understanding of respect for persons as rational beings. The first and second of these features bear on important aspects of educational justice,…

How Data Use for Accountability Undermines Equitable Science Education

Science.gov (United States)

Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

2017-01-01

Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

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.

Accountability--A Historical Perspective.

Science.gov (United States)

Keefover, Karen Shade

1983-01-01

Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

Bureaucratic accountability in the education action zones of South ...

African Journals Online (AJOL)

The Education Action Zone program me in Gauteng p rovince, South A frica, has been w idely seen as a very successful school improvement initiative, with particular significance as it represents a unique model of top-down, bureaucratic accountability as a vehicle for turning- around dysfunctional secondary schools. In this ...

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 ...

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.

An Emotional Response To The State of Accounting Education::Developing Accounting Students’ Emotional Intelligence

OpenAIRE

McPhail, Ken

2004-01-01

This paper attempts to do three things. Firstly, in the light of growing concern over the expanding managerialism and rationalism within society in general and accounting education in particular, the paper presents a theoretical reappraisal of the extent to which conventional perspectives on rationalism and managerialism might be misconstrued. In particular, the paper address a question that relates to the role of emotion within business decision making: ‘while we might feel uneasy about basi...

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

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...

Systems of educational specialization and labor market outcomes in Norway, Australia and the Netherlands

NARCIS (Netherlands)

van de Werfhorst, H.G.

2004-01-01

To account for differences between systems of education of highly educated societies, we argue that the impact of academic discipline (field of study) on labor market outcomes should be central. Three modifications of earlier typologies are needed to account for cross-national differences in the

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.

THE FORMATION OF THE FACULTY: INTERCULTURAL EDUCATION IN ACCOUNTING, ADMINISTRATIVE AND FISCAL INDIGENOUS AUTONOMOUS UNIVERSITY OF MEXICO

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Anet Yuriria de Jesús López-Corrales

2015-07-01

Full Text Available Based on the mission and vision of Indigenous Autonomous University of Mexico the idea to form a Corps Academic Degree in Accounting education program, whose mission is to develop the culture of research in each of the Education Facilitators and the Academic Headlines accounting education Program, the development of knowledge by placing a high priority for intellectual contribution to research work of quality that allows the local as well as regional development through intercultural education in accounting, administrative and fiscal area. It is intended to be a group of researchers with local and regional recognition, with input from research in intercultural education to implement the updates of concepts, methods and techniques of accounting area and application thereof, committed with small and medium enterprises region, both in administration as a prosecutor.

Redesigning Systems of School Accountability: A Multiple Measures Approach to Accountability and Support

Science.gov (United States)

Bae, Soung

2018-01-01

The challenges facing our children in the 21st century are rapidly changing. As a result, schools bear a greater responsibility to prepare students for college, career, and life and must be held accountable for more than just testing and reporting on a narrow set of outcomes aimed at minimum levels of competency. Thus, scholars, educators, and…

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

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Andreea C. BENDOVSCHI

2015-04-01

Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

Accountability Systems: A Comparative Analysis of Superintendent, Principal, and Teacher Perceptions

Directory of Open Access Journals (Sweden)

KERRYENGLERT,PH.D.

2007-04-01

Full Text Available A key assumption of NCLB appears to be that assessment data in and of itself can foster or promote change. Specifically, the supposition is that by requiring assessment data to be reported yearly, schools will be motivated - and will have the ability - to address those areas where student achievement is lagging. This assumption rests on the notion that educator competence in understanding and utilizing such data will result in academic success. Testing this assumption with empirical evidence is an important component of researching the efficacy of current accountability policies and practices in general. Over the past three years we have been involved in a series of empirical examinations of accountability. Each of these studies has been aimed at gathering varied perspectives on and about accountability, ranging from superintendents to principals to teachers. Our research examines education accountability at three interconnected layers: district administrators, principals, and teachers. This nested data set (superintendents were surveyed, as were their principals, and their principals’ teachers allows for not only an examination of the perceptions and reflections of the members of each group but also for an evaluation of the consistency of those beliefs across the members of the educational community. This study will present findings from research projects that speak to each of these levels, focusing on how each understands education accountability and how those meanings are consistent across groups and to what degree.

The Impact of New Technology on Accounting Education.

Science.gov (United States)

Shaoul, Jean

The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

Characteristics of Company Accounting Information System

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Marija Tokić

2011-12-01

Full Text Available 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 development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

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...

Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

Science.gov (United States)

Cameron, Robyn Ann; O'Leary, Conor

2015-01-01

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then…

Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

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Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin

2013-01-01

We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the…

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

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...

Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

Science.gov (United States)

Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika

2013-01-01

The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties:…

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

Elements and Perspectives of Educational Accountability in China and Denmark

DEFF Research Database (Denmark)

Rasmussen, Palle; Zou, Yihuan

2013-01-01

that institutional regulation or even professional norms have disappeared. The three types coexist in different combinations. In this paper we will discuss the evolution and current status of educational accountability in two nations, China and Denmark. In size, history and culture these are two very different...

Juggling Multiple Accountability Systems: How Three Principals Manage These Tensions in Ontario, Canada

Science.gov (United States)

Pollock, Katina; Winton, Sue

2016-01-01

Accountability in education is not new. Schools have always been accountable in one way or another to the communities they serve, regardless of the policy environment of the time (Elmore, "The Educational Forum," 69:134-142, 2005). This article explores how three principals from Ontario, Canada manage the tensions of multiple…

Accounting for social accountability: developing critiques of social accountability within medical education.

Science.gov (United States)

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

Determiners of the students’ academic performance in accounting courses in distance education

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Brenda Cristina de Oliveira Rodrigues

2016-08-01

Full Text Available In Brazil, the education scenario has undergone many changes in recent decades, among the main ones is the expansion of higher education. Within this context, distance teaching has gained a significant importance due to the increase in enrollment presented in recent years, which increased 1.16 % of higher education enrollments in 2002 to 15.8 % in 2012 (INEP, 2013. It is necessary to pay attention to the quality of education offered on this accelerated growth. Thus, the aim of this study was to identify and analyze determiners of student achievement in Accounting courses in ENADE 2012, distance education. The guiding theory was the educational production function. To this end, it was selected a sample of 4.387 students from the Accounting courses, participants of ENADE 2012. For statistical tests, we used the Variance Component Model. According to the results, the variables related to the student, such as gender, marital status, ethnicity, income, scholarship or funding, high school, type of high school, hours of study, support conditions and participation in monitoring, are the ones which most strongly explain the academic performance. On the other hand, the variables: age, paid employment, internship, how the student was approved, parents’ education, number of books read, scientific research and extension participation didn’t show influence on the students’ academic performance in the distance education. These results suggest the need to monitor the development of teaching distance.

Ontology-Based e-Assessment for Accounting Education

Science.gov (United States)

Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina

2013-01-01

This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

Science.gov (United States)

Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

2010-01-01

In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

Legal accountability for public school discipline: fact or fiction?

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Elda de Waal

2011-01-01

Full Text Available Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in making decisions and dealing with discipline. This article adds a third challenge: convincing educators, learners and parents/caregivers of their accountability concerning creating/maintaining safe learning environments. Five subordinate legislation documents relevant to legal accountability are scrutinized, as well as relevant case law. The article follows a documentary comparative perspective using a secondary analysis method: appraising legal guidelines and asking questions to draw conclusions and make pragmatic action-oriented suggestions.

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

Commentary: On regulation and medical education: sociology, learning, and accountability.

Science.gov (United States)

Durning, Steven J; Artino, Anthony R; Holmboe, Eric

2009-05-01

The topic of regulation is commonplace in society, yet it seems to receive little explicit consideration in discussions on undergraduate medical education. The accompanying articles by Hauer and colleagues, White and colleagues, and Bloodgood and colleagues approach the topic of regulation from several different viewpoints. In this commentary, we too approach the topic of regulation from several different viewpoints: sociology, learning (self-regulated learning), and accountability. In this commentary, we present both theoretical and practical issues with the aim of initiating an open, scholarly discussion in the field of medical education. Ultimately, we hope other medical educators will seriously contemplate the questions raised and, more importantly, will consider employing these theoretical perspectives into future research efforts.

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

The Nature and Incorporation of CSPAP Learning Experiences in Physical Education Teacher Education: Accounts of Faculty from "Highly Effective" Programs

Science.gov (United States)

Webster, Collin A.; Russ, Laura; Webster, Liana; Molina, Sergio; Lee, Heesu; Cribbs, Jason

2016-01-01

The purpose of this study was to examine faculty accounts of the nature and incorporation of Comprehensive School Physical Activity Program (CSPAP) learning experiences for preservice physical education teachers (PPETs) in undergraduate physical education teacher education (PETE). Nine individuals employed as faculty members in different PETE…

Performance evaluation of near-real-time accounting systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

Examples are given illustrating the application of near-real-time accounting concepts and principles to actual nuclear facilities. Experience with prototypical systems at the AGNS reprocessing plant and the Los Alamos plutonium facility is described using examples of actual data to illustrate the performance and effectiveness of near-real-time systems. The purpose of the session is to enable participants to: (1) identify the major components of near-real-time accounting systems; (2) describe qualitatively the advantages, limitations, and performance of such systems in real nuclear facilities; (3) identify process and facility design characteristics that affect the performance of near-real-time systems; and (4) describe qualitatively the steps necessary to implement a near-real-time accounting and control system in a nuclear facility

The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

Science.gov (United States)

Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

2009-01-01

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

Science.gov (United States)

Alzeban, Abdulaziz

2016-01-01

Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

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.

Performance analysis of nuclear materials accounting systems

International Nuclear Information System (INIS)

Cobb, D.D.; Shipley, J.P.

1979-01-01

Techniques for analyzing the level of performance of nuclear materials accounting systems in terms of the four performance measures, total amount of loss, loss-detection time, loss-detection probability, and false-alarm probability, are presented. These techniques are especially useful for analyzing the expected performance of near-real-time (dynamic) accounting systems. A conservative estimate of system performance is provided by the CUSUM (cumulative summation of materials balances) test. Graphical displays, called performance surfaces, are developed as convenient tools for representing systems performance, and examples from a recent safeguards study of a nuclear fuels reprocessing plant are given. 6 refs

Hungarian national nuclear material control and accounting system

International Nuclear Information System (INIS)

Lendvai, O.

1985-01-01

The Hungarian system for nuclear materials control and accounting is briefly described. Sections include a historical overview, a description of nuclear activities and an outline of the organizational structure of the materials management system. Subsequent sections discuss accounting, verification and international relations

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.

Latino Demographics, Democratic Individuality, and Educational Accountability: A Pragmatist's View

Science.gov (United States)

Martinez Aleman, Ana M.

2006-01-01

In an era of heightened teacher and school accountability, what are the implications of standards-based reform for individual Latino children and their democratic self-realization? The educational demography of the fastest-growing and largest ethnic group in the United States suggests that the future of Latino self-realization is in jeopardy.…

The accountability of clinical education: its definition and assessment.

Science.gov (United States)

Murray, E; Gruppen, L; Catton, P; Hays, R; Woolliscroft, J O

2000-10-01

Medical education is not exempt from increasing societal expectations of accountability. Competition for financial resources requires medical educators to demonstrate cost-effective educational practice; health care practitioners, the products of medical education programmes, must meet increasing standards of professionalism; the culture of evidence-based medicine demands an evaluation of the effect educational programmes have on health care and service delivery. Educators cannot demonstrate that graduates possess the required attributes, or that their programmes have the desired impact on health care without appropriate assessment tools and measures of outcome. To determine to what extent currently available assessment approaches can measure potentially relevant medical education outcomes addressing practitioner performance, health care delivery and population health, in order to highlight areas in need of research and development. Illustrative publications about desirable professional behaviour were synthesized to obtain examples of required competencies and health outcomes. A MEDLINE search for available assessment tools and measures of health outcome was performed. There are extensive tools for assessing clinical skills and knowledge. Some work has been done on the use of professional judgement for assessing professional behaviours; scholarship; and multiprofessional team working; but much more is needed. Very little literature exists on assessing group attributes of professionals, such as clinical governance, evidence-based practice and workforce allocation, and even less on examining individual patient or population health indices. The challenge facing medical educators is to develop new tools, many of which will rely on professional judgement, for assessing these broader competencies and outcomes.

Organizing for Instruction in Education Systems and School Organizations: "How" the Subject Matters

Science.gov (United States)

Spillane, James P.; Hopkins, Megan

2013-01-01

Teaching, the core technology of schooling, is an essential consideration in investigations of education systems and school organizations. Taking teaching seriously as an explanatory variable in research on education systems and organizations necessitates moving beyond treating it as a unitary practice, so as to take account of the school subjects…

Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

Science.gov (United States)

Lauermann, Fani; Karabenick, Stuart A.

2011-01-01

Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

The Relevance of Business Law Education for Future Accountants: A New Zealand Perspective

Science.gov (United States)

McCourt, Alison; Low, Mary; Tappin, Ella

2013-01-01

The importance of business law education is emphasised by the fact that there is a compulsory commercial law topic in the academic requirements for a chartered accountants' programme of study. However, researchers over time have pointed out that there was a gap between the legal awareness and understanding expected of graduate accountants and the…

Mindfulness Practices for Accounting and Business Education: A New Perspective

Science.gov (United States)

Borker, David R.

2013-01-01

For more than a decade, researchers in accounting and business education have focused on the concept of mindfulness as a source of ideas that contribute to transforming the classroom experience and the quality of student learning. This research is founded on the work of social scientists studying the general application of mindfulness to teaching…

IMPROVING MANAGEMENT INFORMATION SYSTEMS AT A HIGHER EDUCATIONAL INSTITUTION

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Nataliya N. Fedyakova

2016-06-01

Full Text Available Introduction: this paper deals with the foreign and domestic experience of creation and use of educational institution management automation systems. The problems of higher educational institutions management are essential in conditions of growing competition between educational institutions. Their complexity and timeliness defines multifunctional activity of higher educational institutions, diversity of funding sources, the variety of forms and types of educational, scientific, industrial and economic activities, the need for monitoring of the market of educational services and the labor market (including the need for employment of graduates, the necessity for adaptation to continuously changing economic conditions. Materials and Methods: system approach and method of comparison were used in analysing the current state of development and organisation of the automated information systems of higher education. These methods were also used to compare the qualitative characteristics of different technologies and methods of creation of the automated information systems. Results: the foreign and domestic educational institution management automation systems SIMS. net, Capita Education, SPRUT, Galaxy of Higher Educational Institution Management”, and “GSVedomosty” were analysed. Disadvantages of the functional module AIS – AWP pertaining to the University Rector of the higher educational institution were found. The improvement of higher educational institution AIS by implementing decision support systems for the management, made on the basis of the model of SaaS (software as a service is discussed. The author developed a model of automated score-rating system to assess the individual performance of students. Discussion and Conclusions: the author tackles the problems of higher educational institution AIS taking into account the specifics of the use of higher educational institution management information systems. They have a practical

Legal Accountability for Public School Discipline--Fact or Fiction?

Science.gov (United States)

de Waal, Elda

2011-01-01

Educators, learners and parents/caregivers should be held accountable for instilling learner discipline through clear guidelines and limitations to achieve security at public schools. Two previously identified education challenges are sustaining well-disciplined education systems and ensuring that educators are attentive to legal parameters in…

Influence Business Process On The Quality Of Accounting Information System

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Meiryani

2015-01-01

Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

Design and Analysis: Payroll of Accounting Information System

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Suryanto Suryanto

2011-05-01

Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

NCLB Waivers and Accountability: The Graduation Rate Balancing Act

Science.gov (United States)

Young, Kathryn

2013-01-01

When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…

Introductory Accounting Students' Motives, Expectations and Preparedness for Higher Education: Some Portuguese Evidence

Science.gov (United States)

Teixeira, Cláudia; Gomes, Delfina; Borges, Janete

2015-01-01

In Portugal, the massive expansion and diversification of higher education has led to a large and diverse student population. This has impacted on the complexity of the higher education learning environment and has implications for the teaching and learning activities. Thus, the current study examines Portuguese introductory accounting students'…

The Role of the Patrimonial Result Account in Rendering Performance in the Secondary Educational Institutions

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Daniela Vitan

2016-01-01

Full Text Available Through its tools, in particular through patrimonial result account, accounting gives information about the performance in the secondary educational institutions and beyond. In the work ”Informational valence regarding the role of the patrimonial result account in rendering performance at secondary educational institutions” it is presented an analysis model of the performance in the pre-university education institutions based on the economic-financial indicators. These indicator simply an analysis of the dynamics and structure of revenues, costs, results and enable the knowledge of the resource management in order to cover expenses from the revenue, their evolution and their total balance. The analysis was based on hypothetical data over a period of two years, and after this period it was determined that the institution has managed to maintain its level of efficiency in resource management.

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

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.

Implementing a trustworthy cost-accounting model.

Science.gov (United States)

Spence, Jay; Seargeant, Dan

2015-03-01

Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

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

Scientific and educational recommender systems

Science.gov (United States)

Guseva, A. I.; Kireev, V. S.; Bochkarev, P. V.; Kuznetsov, I. A.; Philippov, S. A.

2017-01-01

This article discusses the questions associated with the use of reference systems in the preparation of graduates in physical function. The objective of this research is creation of model of recommender system user from the sphere of science and education. The detailed review of current scientific and social network for scientists and the problem of constructing recommender systems in this area. The result of this study is to research user information model systems. The model is presented in two versions: the full one - in the form of a semantic network, and short - in a relational form. The relational model is the projection in the form of semantic network, taking into account the restrictions on the amount of bonds that characterize the number of information items (research results), which interact with the system user.

48 CFR 252.242-7004 - Material management and accounting system.

Science.gov (United States)

2010-10-01

... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the Contractor...

The value of crop germplasm and value accounting system

Institute of Scientific and Technical Information of China (English)

WANG Xiaowei; DING Guangzhou; CHANG Ying

2007-01-01

The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

Societal Factors Affecting Communication and Cooperation Between Industry and Accounting Education at Castleton State College.

Science.gov (United States)

O'Neil, Bryan L.

The purpose of the practicum was to determine the societal factors existing in the accounting industry and accounting education, with the aim of integrating the changing regulations and environment of the industry into the classroom at Castleton State College (Vermont). A group of certified public accountants were surveyed by Likert scale to learn…

Influence Business Strategy On The Quality Of Accounting Information System

OpenAIRE

Meiryani

2015-01-01

Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

Accounting Education Area Student Evaluation of Motivation and Expectations Çanakkale Onsekiz Mart University Vocational School Due to an Application

Directory of Open Access Journals (Sweden)

Metin ATMACA

2014-06-01

Full Text Available The aim of our study was to considering these issues Çanakkale Onsekiz Mart University accounting and tax applications, depending on what part of higher vocational schools of higher education students to measure expectations and motivations. Population of the study consists of 807 students in accounting and tax application departments of 7 vocational schools of Çanakkale Onsekiz Mart University. In our study, 723studentswere reached, as a means of data collection questionnaire. In the first part of the survey questions related to demographic variables found to the accounting section of the second part, students’ reasons for choosing, there are judgments to measure their expectations and motivations. According to the results, the motivation to adopt means of accounting education, accounting, education, expectations, reasons for choosing accounting and accounting education is part of the point of view of the factors is a linear correlation.

ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

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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.

The invisible accounting side of ERP systems

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Iliyan Dimitrov

2017-12-01

Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.

MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

Science.gov (United States)

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

Science.gov (United States)

Wardle, Andrew; O'Connor, Rodric

The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

United States Department of Education: Annual Accountability Report, Fiscal Year 1995.

Science.gov (United States)

Department of Education, Washington, DC.

Fiscal year 1995 marks the first year during which an independent audit was conducted of the U.S. Department of Education's financial statements. This first annual accountability report describes the department's history, current mission, priorities, and progress. It highlights the department's program and fiscal accomplishments and describes…

Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

Science.gov (United States)

General Accounting Office, Washington, DC.

This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

Science.gov (United States)

Schaltegger, Stefan

2013-01-01

Accounting has been accused of being a cause of unsustainable management, but is also seen as being a means to support corporate sustainability and improvement. In both views the introduction of environmental and sustainability topics in accounting education is widely supported. The main finding from the study by Wynder, Wellner, and Reinhard…

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.

GAMES FOR LEARNING IN ACCOUNTANCY EDUCATION:A SYSTEMATIC LITERATURE REVIEW

Directory of Open Access Journals (Sweden)

Veruschka Pelser-Carstens

2017-01-01

Full Text Available Background:Games for learning (educational gamesareviewedas instructionalstrategiesrequiringstudentstoengageincompetitive activitieswithpredeterminedrulesand conditions.Various studiesproposebeneficial effects ofgamesfor learningandpredicttheirincreased future use.Theelementsof gamesfor learning contribute towardsmakingthem pedagogically soundandteachersand higher educationlecturershaveincreasingly become interested in usingthemto enhancetraditional teaching and learningenvironments.Aim:This paper documents asystematicreview of empirical and theoreticalarticles on the use of gamesfor learningin teaching and learningin order todeterminehow games for learning could contribute towards AccountancyEducation.Method:Articleslistedindigitalacademic databasesweresystematicallyreviewed according to:(i the timespan as2011-2017; (ii the document typeasjournalarticles; (iii the keywordsas“educational games AND student curiosity;”“educational games AND engagement;” “educational gamesAND skills” and“educational games AND active learning.”Although the authors prefer the use ofthe construct ofgames for learninginstead ofeducational games, the literaturestill related to educational games.Conclusions:The study concludeson:(ihowenjoyabledostudents experiencegamesfor learning;(iihowgamesinfluence, shape,andenrichlearning;(iiihow studentsgain,processandassimilateinformationfrom games for learning; (ivthelimitedavailability ofinformationon how games for learningstimulate students’curiosityfor learning; (vhowstudents engage with one another todevelop skillswhile engaging with games for learning;and (vi the need forfurtherresearchtoassess the effectiveness of gamesfor learning.Recommendations:(iThe decision to use gamesfor learningin teaching andlearning should be based onawell-groundedtheoryof learning, as well asontheskills required for the learning area;and (ii gamesfor learningshould beemployedaslearningtools, andnot as stand-alone instruction.

Quality assurance and evaluation system in japanese higher education

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Ana Mami Yamaguchi

2016-03-01

Full Text Available Abstract In this paper we aim to contribute to the debate over accountability and assessment of higher education (HE by introducing the Japanese system. We first discuss the circumstances and issues surrounding Japanese HE and then examine the historical development of the quality assurance and evaluation system. Since the 1990s, with the implementation of policies that focused on liberalization, deregulation and increased institutional autonomy, the role of the government has shifted from setting strict regulations and quality standards to organizing an evaluation system for assessing the learning outcomes and improving accountability of the HE institutions. Finally, we suggest how Japan may take hints from Brazil in organizing an evaluation system on a national level that can more efficiently support and assess HE institutions

INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

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Andréia Carpes Dani

2014-09-01

Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

Interprofessional education in the integrated medical education and health care system: A content analysis

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MAHBOOBEH KHABAZ MAFINEJAD

2016-07-01

Full Text Available Introduction: The current literature supports the inclusion of inter-professional education in healthcare education. Changes in the structure and nature of the integrated medical education and healthcare system provide some opportunities for interprofessional education among various professions. This study is an attempt to determine the perceptions of students and faculty members about interprofessional education in the context of the medical education and healthcare system. Methods: This qualitative content analysis study was conducted using purposeful sampling in 2012. Thirteen semi-structured interviews were conducted with 6 faculty members and 7 students at Tehran and Iran Universities of Medical Sciences. Data collection and analysis were concurrent. Results: Data analysis revealed four categories and nine subcategories. The categories emerging from individual interviews were “educational structure”, “mediating factors”, “conceptual understanding”, and “professional identity”. These categories are explained using quotes derived from the data. Conclusion: Matching the existing educational context and structure with IPE through removing barriers and planning to prepare the required resources and facilities can solve numerous problems associated with implementation and design of interprofessional training programs in Iran. In this way, promoting the development of a cooperative rather than a competitive learning and working atmosphere should be taken into account. The present findings will assist the managers and policy makers to consider IPE as a useful strategy in the integrated medical education and healthcare system.

Principles of near-real-time materials accounting and control systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

The general structural features of a national system of accountability and control and the interfaces with the IAEA safeguards system are considered. Techniques for carrying out the design of such systems, including modeling and simulation, are discussed. Measures of systems performance and methods for evaluating those measures are described. Examples of the safeguards design process for selected fuel-cycle facilities will be presented. The purpose of this session is to enable participants to: (1) identify the major components of an effective national system of accountability for nuclear materials; (2) describe qualitatively methods for designing an accountability system; (3) describe suitable performance measures for an effective accountability system; and (4) identify special safeguards design considerations and applications to selected fuel-cycle facilities

ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

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PALIU -POPA LUCIA

2013-02-01

Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

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

Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

Directory of Open Access Journals (Sweden)

BUŞAN GABRIELA

2014-05-01

Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

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...

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

An accounting system to support process improvements: Transition to lean accounting

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

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

Energy accounting in nuclear power systems

International Nuclear Information System (INIS)

Symonds, J.L.; Essam, P.; Stocks, K.

1976-01-01

Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)

Energy accounting in nuclear power systems

International Nuclear Information System (INIS)

Symonds, J.L.; Essam, P.; Stocks, K.

1975-10-01

Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Methodology of Adaptive Integrated Accounting System in Information Environment

Directory of Open Access Journals (Sweden)

Bochulya Tetyana V.

2013-12-01

Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

Design and Analysis: Payroll of Accounting Information System

OpenAIRE

Suryanto, Suryanto

2011-01-01

Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...

Empirical Research Concerning the Impact of the Public Internal Audit on the Accounting System and its Reliability in Romanian Universities

Directory of Open Access Journals (Sweden)

Drăguşin Cristina-Petrina

2016-12-01

Full Text Available The present paper is materialized in an empirical study concerning the impact of the internal audit on the accounting system and its reliability, in case of public universities in Romania. In order to achieve the study, it was necessary to know the different points of view of the representatives of the accounting departments of public institutions of academic education, using a statistical survey based on questionnaire. The research objectives were focused on obtaining conclusions regarding: the importance of internal auditing of the accounting system and its reliability; the extent to which the internal audit manages to provide reasonable assurances regarding the accounting and financial activity; the importance in auditing of the items related to the accounting activity; the assurance and the adequacy of the human resources allocated to the internal audit departments; the frequency with which the internal audit reports projects are modified in order to follow the audited structure recommendations; the extent to which the audit reports reflect the reality; the internal audit activity contribution in improving the accounting systems and their reliability in the Romanian universities.

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

The Politics of Accountability: Assessing Teacher Education in the United States

Science.gov (United States)

Cochran-Smith, Marilyn; Piazza, Peter; Power, Christine

2013-01-01

Currently there are multiple teacher education reform policies being proposed, piloted, and debated at a variety of levels and by various interest groups, stakeholders, and policy-makers. Along with an unprecedented sense of urgency about these important goals, what most U.S. reforms have in common is increased accountability. Using a discourse…

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

New Computer Account Management System on 22 November

CERN Multimedia

IT Department

2010-01-01

On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

Education System, Labour Market and Education System Graduates Employment in Romania

OpenAIRE

Adina Popovici (Barbulescu)

2012-01-01

The objective of our paper is to highlight and analyse certain aspects related to the education system, labour market and education system graduates employment in Romania. It starts by pointing out the importance of education and some of the transformations the Romanian education system has undertaken after 1989 and during the process of passage to the Bologna system. It then focuses on the Romanian labour market and education system graduates employment. We conclude that the education system...

Outline of material accountancy system for Rokkasho reprocessing plant

International Nuclear Information System (INIS)

Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu

2004-01-01

In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)

Drivers of Teaching Effectiveness: Views from Accounting Educator Exemplars in Australia

Science.gov (United States)

Wygal, Donald E.; Watty, Kim; Stout, David E.

2014-01-01

This paper summarizes the views, obtained via a survey instrument created by the authors and reported in studies by Stout and Wygal, of 22 accounting educator teaching exemplars from Australia. Each of these individuals has been cited for teaching excellence through receipt of one or more formal teaching awards. The paper responds to calls in…

49 CFR 1242.18 - Communication systems (account XX-19-20).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other Equipment...

Modelling adversary actions against a nuclear material accounting system

International Nuclear Information System (INIS)

Lim, J.J.; Huebel, J.G.

1979-01-01

A typical nuclear material accounting system employing double-entry bookkeeping is described. A logic diagram is used to model the interactions of the accounting system and the adversary when he attempts to thwart it. Boolean equations are derived from the logic diagram; solution of these equations yields the accounts and records through which the adversary may disguise a SSNM theft and the collusion requirements needed to accomplish this feat. Some technical highlights of the logic diagram are also discussed

Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

Science.gov (United States)

Della Sala, Matthew R.; Knoeppel, Robert C.

2015-01-01

The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

AKRO/SF: Catch Accounting System (CAS)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...

Accounting Education and the Provision of Soft Skills: Implications of the Recent NZICA CA Academic Requirement Changes

Science.gov (United States)

Low, Mary; Samkin, Grant; Liu, Christina

2013-01-01

This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms,…

46 CFR 403.100 - Applicability of system of accounts and reports.

Science.gov (United States)

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

Corruption in Education Systems: A Review of Practices, Causes, Effects and Recommendations

Directory of Open Access Journals (Sweden)

Sergio Cárdenas Denham

2012-11-01

Full Text Available Achieving higher levels of transparency and accountability in education systems is essential for attaining an adequate distribution of educational opportunities. Studies of corruption in education systems are important since they can contribute to increasing public awareness of the harmful effects of corruption and promote political support for the implementation of anti-corruption initiatives in education. This paper describes a typology of corrupt practices and develops a classification for the findings reported in the literature on corruption in education, such as causes, consequences and recommendations, as well as a classification of the methodologies applied to the study of corrupt practices. Finally, it describes the possible implications of these findings for policymakers.

The development of nuclear material accountability system - software user's manual

International Nuclear Information System (INIS)

Byeon, Kee Hoh; Kim, Ho Dong; Song, Dae Yong; Ko, Won Il; Hong, Jong Sook; Lee, Byung Doo

1999-07-01

We have developed the near-real time nuclear material accountability system, named by DMAS, for DUPIC Test Facility in the basis of the survey of DUPIC process and activities for the accountability of the system, and the review of the rules and regulations related to the nuclear material accounting. Our system adopts the structure and technologies used in COREMAS which was developed by LANL. This technical report illustrates the system structure and program usage as a user manual for DMAS. (author). 56 tabs., 1 fig

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

Conceptual design of tritium accountancy system for LLCB TBM

International Nuclear Information System (INIS)

Patel, Rudreksh; Sircar, Amit

2017-01-01

Lead Lithium Ceramic Breeder (LLCB) Test Blanket Module (TBM) will be tested in ITER for performance evaluation of high grade of heat extraction and tritium breeding. The bred tritium in the breeder materials is extracted and recovered by Tritium Extraction System (TES), whereas tritium permeated from breeder materials to helium coolants, viz., primary coolant and secondary coolant, is recovered by Coolant Purification System (CPS). This recovered tritium has to be accounted before transferring it to tritium plant (i.e., ITER inner fuel). This tritium accountancy is performed by Tritium Accountancy System (TAS). In addition to tritium accountancy, TAS also provides necessary data for the validation of design and modelling tools.In this work, we have presented conceptual design of TAS. It also describes operational philosophy, process parameters, process flow diagram, and interface details with ITER tritium plant. (author)

Accountability: Brand L.

Science.gov (United States)

Lessinger, Leon M.

Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

49 CFR 1242.79 - Communication systems operations (account XX-55-77).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...

Development and operation of nuclear material accounting system of JAERI

International Nuclear Information System (INIS)

Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro

2003-01-01

For the nuclear material accounting system, the mainframe computer had been used in Japan Atomic Energy Research Institute (JAERI). For the purpose of more flexible use and easy operation, the PC base accounting system has been developed since 1999, and operation started from October, 2002. This system consists of the server with the database software and the client PC with original application software. The functions of this system are the input and edit of data, the creation of inspection correspondence data, and creation of a report to the states. Furthermore, it is also possible to create the Web application which used accounting data on a user level by using the programming language. Now, this system is being specialized in JAERI, but it is during a plan to develop as a system which can be also used at other institutions and organization. In the paper, the outline and operating situation of the nuclear material accounting system of JAERI are presented. (author)

Implementation status of accrual accounting system in health sector.

Science.gov (United States)

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2014-07-29

Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

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

Accountability: A Watchword for University Administration in Nigeria

Science.gov (United States)

Sofoluwe, Abayomi Olumade; Oduwaiye, Rhoda Olape; Ogundele, Michael Olarewaju; Kayode, David Jimoh

2015-01-01

The term accountability means different things to different people in different organizations. In the educational setting, the term is seen as liability to one's accomplishment in the educational system. The ever increasing needs of the universities and the dwindling resources available to them have forced university management and other…

The Development Of Learning Sets And Research Methodology Module Using Problem Based Learning For Accounting Education Students

OpenAIRE

Thomas, Partono; Nurkhin, Ahmad

2016-01-01

Improving the learning process is very important for every lecturer by implement innovative learning methods or media. The purpose of this study is to develop a research methodology learning instruction and module based of problem based learning for accounting education students. This research applied research and development design in the research methodology course in Economics Education (Accounting) Department, Faculty Of Economics, Semarang State University. Data analysis was used to test...

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

A Grid storage accounting system based on DGAS and HLRmon

International Nuclear Information System (INIS)

Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A

2012-01-01

Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

About opportunity and advantages of adaptation the system of education of experts on atomic engineering specialty in Odessa Polytechnic University to the European system of education

International Nuclear Information System (INIS)

Mazurenko, A.

2004-01-01

Education of experts for atomic engineering in Odessa Polytechnic University is conducted for almost thirty years and has developed traditions. Approaching of education systems of experts of Ukraine and Europe inevitably in the modern integrated world including nuclear engineering. Thus it is necessary to take into account experience of progressive World and European countries and Eastern Europe countries - Russia and Ukraine. Creation of All-European Methodical Center for coordination of education of experts for Nuclear industry with the main functions - coordinating, supervising and consulting is expedient. (author)

Example of an in-plant near-real-time accountancy/process control system

International Nuclear Information System (INIS)

Anon.

1981-01-01

This session describes an existing computerized in-plant near-real-time accounting and process monitoring system at the Allied-General Nuclear Services (AGNS) Barnwell Nuclear Fuel Plant (BNFP). Details of the system performance, objectives, hardware, plant instrumentation, and system functions are presented. Examples of actual programs for accounting and monitoring are described and system benefits will be discussed. The purpose of this session is to enable participants to: (1) identify the major computer hardware components of functional near-real-time accounting systems; (2) identify the types of process instrumentation necessary to perform near-real-time accounting; (3) describe the major nuclear material control and accounting functions of the AGNS computer system; and (4) assess the benefits to safeguards and plant operations of a computerized near-real-time accounting system

Blockchain Technology: A Data Framework to Improve Validity, Trust, and Accountability of Information Exchange in Health Professions Education.

Science.gov (United States)

Funk, Eric; Riddell, Jeff; Ankel, Felix; Cabrera, Daniel

2018-06-12

Health professions educators face multiple challenges, among them the need to adapt educational methods to new technologies. In the last decades multiple new digital platforms have appeared in the learning arena, including massive open online courses and social media-based education. The major critique of these novel methods is the lack of the ability to ascertain the origin, validity, and accountability of the knowledge that is created, shared, and acquired. Recently, a novel technology based on secured data storage and transmission, called blockchain, has emerged as a way to generate networks where validity, trust, and accountability can be created. Conceptually blockchain is an open, public, distributed, and secure digital registry where information transactions are secured and have a clear origin, explicit pathways, and concrete value. Health professions education based on the blockchain will potentially allow improved tracking of content and the individuals who create it, quantify educational impact on multiple generations of learners, and build a relative value of educational interventions. Furthermore, institutions adopting blockchain technology would be able to provide certification and credentialing of healthcare professionals with no intermediaries. There is potential for blockchain to significantly change the future of health professions education and radically transform how patients, professionals, educators, and learners interact around safe, valid, and accountable information.

Dynamic material accountancy in an integrated safeguards system

International Nuclear Information System (INIS)

Murrell, J.S.

1979-01-01

The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process. (author)

Dynamic material accountancy in an integrated safeguards system

International Nuclear Information System (INIS)

Murrell, J.S.

1978-01-01

The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer, and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process

Achieving Globalization of AACSB Accounting Programs with Faculty-Led Study Abroad Education

Science.gov (United States)

Meier, Heidi Hylton; Smith, Deborah Drummond

2016-01-01

This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad…

Consumer Rights and Accountability in Postsecondary Vocational-Technical Education: An Exploratory Study.

Science.gov (United States)

Fitzgerald, Brian; Harmon, Lisa

Beginning in October 1987, Pelavin Associates conducted an exploratory study of consumer rights and accountability in postsecondary vocational-technical (PVT) programs for the U.S. Department of Education. The study focused on how effectively the governance structure--accreditation and federal and state regulation--ensures that consumer rights are…

Educational Accounting Procedures.

Science.gov (United States)

Tidwell, Sam B.

This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

Science.gov (United States)

Knoeppel, Robert C.; Della Sala, Matthew R.

2015-01-01

The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

Online Education Systems in Scandinavian and Australian Universities: A Comparative Study

Directory of Open Access Journals (Sweden)

Morten Flate Paulsen

2002-10-01

Full Text Available This article presents a comparative study of online education systems in Norwegian, Swedish, and Australian universities. The online education systems discussed comprise content creation tools and systems for learning management, student management, and accounting. The author of this article arrives at the conclusion that there seems to be a general lack of integration between theses systems in all three countries. Further, there seems to be little focus on standards specifications such as IMS Global Learning Consortium (IMS and Sharable Content Object Reference Model (SCORM in higher education in all three countries. It was found that both Norway and Sweden value the importance of nationally developed learning management systems and student management systems; however, this does not seem to be the case in Australia. There also seems to be much more national coordination and governmental coercion concerning the choice of student management systems used in Sweden and Norway, than is the case in Australia. Finally, with regard to online education, the most striking difference between these three countries is that of economic policy. In Australia, education is considered an important export industry. In Norway and Sweden, however, the export of education does not seem to be an issue for public discussion.

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.

Implementation Status of Accrual Accounting System in Health Sector

Science.gov (United States)

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2015-01-01

Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

The politics of accountability for school curriculum: An Australian case study

Science.gov (United States)

Smithson, Alan

1987-03-01

This normative-descriptive case study of accountability for state school curriculum in South Australia has the following objectives. First, to seek to draw a distinction between accountability and responsibility: terms which have been confused by two South Australian Directors-General of Education (position akin to C.E.O. in the U.K. and Superintendent in the U.S.A.) with important consequences. Second, to present a model of accountability for state school curriculum, by which accountability for such curriculum may be judged democratic or non-democratic, and against which accountability for curriculum in South Australian state schools will be gauged. Third, to show that whilst the South Australian school system exhibits a large measure of bureaucratic or technocratic accountability for curriculum, there is no effective democratic accountability for curriculum, and to indicate a remedy for this situation. Finally, to point out the wider significance of the South Australian case study, and suggest that democracies currently re-structuring their educational systems would do well to keep the need for democratic accountability foremost in mind.

Trigger Points: Enhancing Generic Skills in Accounting Education Through Changes to Teaching Practices

Directory of Open Access Journals (Sweden)

Ted Watts

2008-06-01

Full Text Available In 2001 a small Australian university implement particular intervention strategies designed to improvespecific educational outcomes in its accounting degree program. These outcomes mirrored the three coreareas of the Graduate Careers Council of Australia’s Course Experience Questionnaire: (1 good teaching,(2 overall satisfaction, and (3 generic skills. Five areas were identified for intervention: (1 the effectiveallocation of full-time staff, (2 the effective use of sessional staff, (3 greater commitment by sessional staff,(4 the introduction of common subject outlines, and (5 the proactive response to student evaluations. Theresults indicate a statistically significant improvement in 2003 in the three core areas, supporting theargument that improving student satisfaction with their educational experience will improve studentoutcomes. A similar, but less significant, improvement of grades in the three final year accounting subjectswas identified. Suggestions for the decline from 2004 are also explored.

Outputs as Educator Effectiveness in the United States: Shifting towards Political Accountability

Science.gov (United States)

Piro, Jody S.; Mullen, Laurie

2013-01-01

The definition of educator effectiveness is being redefined by econometric modeling to evidence student achievement on standardized tests. While the reasons that econometric frameworks are in vogue are many, it is clear that the strength of such models lie in the quantifiable evidence of student learning. Current accountability models frame…

40 CFR 73.30 - Allowance tracking system accounts.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...

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.

US national material control and accounting system

International Nuclear Information System (INIS)

Smith, C.N.

1984-01-01

The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described

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.

"Utopia" and "Passion": A Commentary on "Sustainability and Accounting Education: The Elephant in the Classroom"

Science.gov (United States)

Contrafatto, Massimo

2013-01-01

In this commentary, Massimo Contrafatto explains his understanding of Gray's interpretation of accounting education for sustainability (AE4S), and contributes some personal insights to the future development of AE4S. Gray reflected on an educational engagement experiment where the complex issues surrounding sustainability were dealt with in an…

Inserting environment into the national accounting system

International Nuclear Information System (INIS)

del Giudice, R.

1992-01-01

The article is an analysis of the problem of incorporating the environment in the national accounting system as an essential part of a country's revenue. Revenue is defined here as the value which is necessary for the prudent management of a nation's expenses and balances. After a first analysis of the importance of properly structuring national accounting systems, methods used in certain countries such as France, Japan and Germany were considered in order to single out the limitations and merits of these methods. The purpose is to find a standard method which would allow for comparison with the situation in various countries and, in this way, indicate directives for better management of the environment in all of its aspects

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

Collaborating with Industry to Enhance Financial Planning and Accounting Education

Directory of Open Access Journals (Sweden)

Mark Brimble

2012-11-01

Full Text Available Higher education is integral to the professionalisation of financial planning in Australia. However, thetraditional separation between ‘content’ and ‘practice’ in tertiary curriculum does not necessarily equipstudents with the skills required to apply the content in a professional context. Contextualisation of thefinancial planning curriculum requires collaboration between higher education institutions and the professionto develop authentic learning environments, such as work-integrated learning (WIL. This paper describes thecollaboration by one Australian university to develop a professionally integrated Financial Planning andAccounting degree and provides evidence of its impact from an industry perspective. The results reveal a highlevel of industry satisfaction with the degree, substantial professional integration, as well as the developmentof students’ professional skills. Students also developed an improved impression of the university, its studentsand its staff.

Accounting Systems and the Electronic Office.

Science.gov (United States)

Gafney, Leo

1986-01-01

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

Security features of a nuclear material accounting system

International Nuclear Information System (INIS)

Erkkila, B.H.

1988-01-01

The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed

14 CFR Section 1 - Introduction to System of Accounts and Reports

Science.gov (United States)

2010-01-01

... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

Redesigning School Accountability and Support: Progress in Pioneering States

Science.gov (United States)

Cook-Harvey, Channa M.; Stosich, Elizabeth Leisy

2016-01-01

How might policymakers and educators utilize the work already being done as states redesign their accountability systems? The 2015 reauthorization of the Elementary and Secondary Education Act (ESEA), brought much needed attention to the performance of traditionally underserved subgroups of students. Supported by greater flexibility under ESEA…

Household Rates of Return to Education in Rural Bangladesh: Accounting for Direct Costs, Child Labour, and Option Value

Science.gov (United States)

Shafiq, M. Najeeb

2007-01-01

This study estimates the returns to boys' education for rural Bangladeshi households by accounting for some conventionally neglected items: direct costs of education, foregone child labour earnings, and option value. The estimated returns are 13.5% for primary education, 7.8% for junior-secondary education, 12.9% for higher-secondary education,…

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

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

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 Analysis of the Articles Written About Accounting in Academic Journals ofTurkey

OpenAIRE

Önce, Saime; Başar, Banu

2010-01-01

(The Analysis of the Articles Written About Accounting in Academic Journals of Turkey) This study aims at analyzing and determining the trends of accounting related articles printed in academic research journals in Turkey. The articles are classified as Financial Accounting, Cost and Managerial Accounting, Auditing, Accounting Standards, Accounting Information System, Accounting Education, Accounting Profession, Social Accounting and Reporting, Specialized Accounting and Other categories. As...

Workshop on materials control and accounting system design

International Nuclear Information System (INIS)

Pillay, K.K.S.

1989-01-01

The chapter describes the workshop aimed at reinforcing, through participation in the design exercise, the concepts of nuclear materials control and accountability. Topics include: workshop format; key elements of a materials management and accounting (MC and A) system; and MC and A system design including safeguards organization and management, material access areas, key measurement points, nuclear materials measurements, physical inventory, material balance closings, and internal controls. Appended to this chapter is a detailed description of a facility that produces metallic plutonium and the safeguards requirements for this facility

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

The Growth in International Enrolments in Accounting: Implications for an Established Nexus between Education and Migration

Science.gov (United States)

Ekanayake, Dimuthu; Jackling, Beverley

2014-01-01

International student enrolments globally have grown substantially over the first decade of the twenty-first century. In the context of Australia, the higher education (HE) sector and specifically the accounting discipline grew during this time, together with the growth in the demand for qualified accountants. Australia was attractive to…

Tritium accountancy in fusion systems

Energy Technology Data Exchange (ETDEWEB)

Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

2015-03-15

The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

THE IMPACT OF UNIVERSITY EDUCATION ON THE MORAL DEVELOPMENT OF ACCOUNTING STUDENTS: A CASE STUDY

OpenAIRE

Umaru Zubairu

2016-01-01

Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study assessed the progress of Malaysian universities in meeting this important mandate by evaluating the moral development of accounting students enrolled at the International Islami...

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.

Computer program for the automated attendance accounting system

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

Saving for Success: Financial Education and Savings Goal Achievement in Individual Development Accounts

Science.gov (United States)

Grinstead, Mary L.; Mauldin, Teresa; Sabia, Joseph J.; Koonce, Joan; Palmer, Lance

2011-01-01

Using microdata from the American Dream Demonstration, the current study examines factors associated with savings and savings goal achievement (indicated by a matched withdrawal) among participants of individual development account (IDA) programs. Multinomial logit results show that hours of participation in financial education programs, higher…

Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

OpenAIRE

Zoltán Musinszki

2011-01-01

The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

49 CFR 1242.19 - Electric power systems (account XX-19-21).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68). ...

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

Toward defining and measuring social accountability in graduate medical education: a stakeholder study.

Science.gov (United States)

Reddy, Anjani T; Lazreg, Sonia A; Phillips, Robert L; Bazemore, Andrew W; Lucan, Sean C

2013-09-01

Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. We explored how GME stakeholders perceive, define, and measure social accountability. Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. THREE THEMES EMERGED IN REGARDS TO DEFINING SOCIAL ACCOUNTABILITY: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers.

Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education

OpenAIRE

Joyce, John; Hassall, Trevor; Arquero-Montano, Jose; Donoso-Anes, Jose Antonio

2006-01-01

Purpose – To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education.\\ud Design/methodology/approach – Uses questionnaires to establish the levels of communication apprehension (CA) and maths anxiety (MA) in students at the commencement of their accounting and business courses in higher education. Establishes the underlying fa...

Meeting the Demand for Accountability: Case Study of a Teacher Education Program in China

Directory of Open Access Journals (Sweden)

Tak Cheung CHAN

2009-02-01

Full Text Available To meet the demand for accountability, a teacher education program in a university located in South China has established processes at the college, the program, and the faculty levels to assure its program quality. Highlights of the processes are: involvement of stakeholders and the examination of program effectiveness. Although much has been done to help program candidates succeed, more effort is needed in the areas of program assessment and continuous improvement to assure program quality. An accountability implementation plan, a beginning teacher mentoring program, and a comparative study of beginning teacher performance were recommended to further enforce its strategies toward program accountability.

Safeguards research: assessing material control and accounting systems

International Nuclear Information System (INIS)

Maimoni, A.

1977-01-01

The Laboratory is working for the Nuclear Regulatory Commission to improve the safeguarding of special nuclear material at nuclear fuel processing facilities, to provide a basis for improved regulations for material control and accounting systems, and to develop an assessment procedure for verifying compliance with these regulations. Early work included setting up a hierarchy of safeguard objectives and a set of measurable parameters with which systems performance to meet those objectives can be measured. Present work has focused on developing a computerized assessment procedure. We have also completed a test bed (based on a plutonium nitrate storage area) to identify and correct problems in the procedure and to show how this procedure can be used to evaluate the performance of an applicant's material control and accounting system

Solomon Islands School Autonomy and Accountability : SABER Country Report 2013

OpenAIRE

World Bank

2013-01-01

Education in the Solomon Islands is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Pe...

Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

Science.gov (United States)

Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

2016-01-01

The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

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

Learning Not Borrowing from the Queensland Education System: Lessons on Curricular, Pedagogical and Assessment Reform

Science.gov (United States)

Mills, Martin; McGregor, Glenda

2016-01-01

This paper provides a detailed account of the Queensland education system's engagement with reforming curriculum, pedagogies and assessment. In so doing, it responds to the University College London's Institute of Education report on "high-performing" jurisdictions, of which Queensland, Australia, was identified as one. In this report,…

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

Accountability and Sanctions in English Schools

Science.gov (United States)

West, Anne; Mattei, Paola; Roberts, Jonathan

2011-01-01

This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

The financial accounting model from a system dynamics' perspective

NARCIS (Netherlands)

Melse, E.

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal

Paradigms, Power, and PR in New York City: Assessing Two School Accountability Implementation Efforts

Science.gov (United States)

Peck, Craig

2014-01-01

This policy study critically compares two different efforts to implement an accountability system in the New York City public schools. In 1971, the New York City Board of Education contracted with the Educational Testing Service (ETS), which created a lengthy accountability plan for the district. Fitful maneuvers to execute the ETS plan fizzled…

QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

Directory of Open Access Journals (Sweden)

V. Shvets

2015-10-01

Full Text Available With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.

Development of data base system for nuclear material accountancy data at PNC

International Nuclear Information System (INIS)

Hirosawa, N.; Akiba, Mitsunori; Nakagima, Kiyoshi; Usui, Shinichi; Tosa, Kiyofumi; Hashimoto, Kazuyuki.

1993-01-01

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 inquiries from STA can be carried out by the data base system which has free item searching procedure. The present paper introduces 'Development of Data Base System for Nuclear Material Accountancy Data at PNC'. (author)

ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE UNIVERSITY AS A MECHANISM OF INNOVATIVE CHANGES

Directory of Open Access Journals (Sweden)

E. V. Myalkina

2015-01-01

Full Text Available In article the questions connected with introduction of management accounting at university are considered, the interrelation of strategic development of quality of education and effective management of resources of higher education institution comes to light, tendencies of financial and economic mechanisms of management are analyzed, opportunities for increase of efficiency of activity of university are defined. Management accounting reveals as the effective mechanism of management of university allowing to plan, consider and analyze financial results of the educational organization in general and on kinds of activity, divisions, business processes, programs, projects, sources of the income and articles of expenses. Article describes the organization of the registration and analytical system binding information for an assessment and the analysis of financial and economic activity of university for the purpose of receiving reliable information and acceptance of operational administrative decisions. Work describes basic elements of system of management accounting, describes practice of realization of this system on the example of Mininsky university.

Celebrating 20 Years of Publication of "Accounting Education: An International Journal": 1992-2011

Science.gov (United States)

Jackling, Beverley; Natoli, Riccardo; Nuryanah, Siti; Ekanayake, Dimuthu

2013-01-01

This paper describes the background to the establishment of "Accounting Education: an international journal," as well as an outline of its distinctive characteristics, including the international focus of the journal both in relation to the composition of its Editorial Boards and its authorship since its launch in 1992. A thematic…

Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach

OpenAIRE

Grover Kearns

2010-01-01

Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting stu...

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

Preparing Students for an Online Accounting Course

Science.gov (United States)

Scofield, Barbara W.; Walsh, Robert J.

2009-01-01

Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990). Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown…

Next generation of individual account pension reforms in Latin America.

Science.gov (United States)

Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

2011-01-01

Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.

Challenges with Ethical Behavior and Accountability in Leadership

Directory of Open Access Journals (Sweden)

Laura Thompson

2016-04-01

Full Text Available In terms of purpose, accountability systems are designed to apply governance, and in some cases, legislate rules, in order to impact the quality of the end result, or control the behavior of people and their environments [19]. The rules within accountability systems are usually implicit, intrinsic, very detailed, and fully known by only a few people. Education and levels of leadership are some of the main factors leading to breakdown of communication and accountability within organizational structure. However, business intelligence tools like knowledge management [11], make it easier to access, capture share information and make decisions on accountability within organizations. Strategic Misalignment occurs when decisions are made, without communication or ethical standards [13]. To address the challenges associated with accountability in for and non profit organizations, a sequential explanatory mixed method design was employed, along with action research. Participants of the study were interviewed and asked seven qualitative questions, in efforts to explain the quantitative results. The process to gather and culminate the qualitative results took approximately 6 months. Three main classifications of accountability systems were derived from the interviews; personal accountability, financial accountability, and organizational accountability [8]. To ensure the credibility of findings in the qualitative analysis, the framework for additional study with more rigor is presented here.

Principle of accrual and compliance of income and expenses in accounting system

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V.V. Travin

2017-12-01

Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

Science.gov (United States)

2010-01-01

... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... preparation, and financial management reporting systems through a revision of their management plan. (c...

DEVELOPMENT OF THE ACCOUNTING PROFESSION IN MARYLAND (ABSTRACT

Directory of Open Access Journals (Sweden)

Jerome DeRidder

1999-01-01

Full Text Available Double entry bookkeeping began in fifteenth century Italy. It developed into a fully integrated accounting system in England during the Industrial Revolution. The English system was transferred to America in the early 1880’s by accountants who were sent to America to represent investors in England.The first professional accounting society began in New York in 1886 as the American Association of Public Accountants. It established the requirement for the first Certified Public Accounting Examination (CPA in 1896 .Maryland established the accounting profession with the certification requirement in 1901. Max Tecichman was the first person to pass the CPA exam in Maryland.Max Tecichman is considered the founder of the accounting profession in Maryland. He founded the Association of Public Accountants and was its first president. Since then, the profession in Maryland has expanded rapidly in response to the needs of business. By 1998 it had over 10,000 members to serve the needs of commerce and society within the state and encompassed areas such as tax, ethics, education and public service.

The social accountability of medical schools and its indicators.

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Boelen, Charles; Dharamsi, Shafik; Gibbs, Trevor

2012-01-01

There is growing interest worldwide in social accountability for medical and other health professional schools. Attempts have been made to apply the concept primarily to educational reform initiatives with limited concern towards transforming an entire institution to commit and assess its education, research and service delivery missions to better meet priority health needs in society for an efficient, equitable an sustainable health system. In this paper, we clarify the concept of social accountability in relation to responsibility and responsiveness by providing practical examples of its application; and we expand on a previously described conceptual model of social accountability (the CPU model), by further delineating the parameters composing the model and providing examples on how to translate them into meaningful indicators. The clarification of concepts of social responsibility, responsiveness and accountability and the examples provided in designing indicators may help medical schools and other health professional schools in crafting their own benchmarks to assess progress towards social accountability within the context of their particular environment.

The Greek Education System and Implications for the Turkish Education System

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Karabulut, Nuriye

2018-01-01

The purpose of the current study is to make a detailed introduction to the Greek education system and to compare it with the Turkish education system to come up with some implications for the latter. To this end, the literature was reviewed. A general introduction was made to Greece and its education system was examined considering its goals,…

Envisioning a Future Governance and Funding System for Undergraduate and Graduate Medical Education.

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Gold, Jeffrey P; Stimpson, Jim P; Caverzagie, Kelly J

2015-09-01

Funding for graduate medical education (GME) and undergraduate medical education (UME) in the United States is being debated and challenged at the national and state levels as policy makers and educators question whether the multibillion dollar investment in medical education is succeeding in meeting the nation's health care needs. To address these concerns, the authors propose a novel all-payer system for GME and UME funding that equitably distributes medical education costs among all stakeholders, including those who benefit most from medical education. Through a "Medical Education Workforce (MEW) trust fund," indirect and direct GME dollars would be replaced with a funds-flow mechanism using fees paid for services by all payers (Medicaid, Medicare, private insurers, others) while providing direct compensation to physicians and institutions that actively engage medical learners in providing clinical care. The accountability of those receiving MEW funds would be improved by linking their funding levels to their ability to meet predetermined institutional, program, faculty, and learner benchmarks. Additionally, the MEW fund would cover learners' UME tuition, potentially eliminating their UME debt, in return for their provision of health care services (after completing GME training) in an underserved area or specialty. This proposed model attempts to increase transparency and enhance accountability in medical education by linking funding to the development of a physician workforce that is able to excel in the evolving health delivery system. Achieving this vision requires physician educators, leaders of academic health centers, policy makers, insurers, and patients to muster the courage to embrace transformational change.

The Financial Accounting Model from a System Dynamics' Perspective

OpenAIRE

Melse, Eric

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...

Accreditation in the Netherlands: Does Accountability Improve Educational Quality?