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Throughput Accounting in a Hyperconnected World最新文献

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The Role of Internal Controls in Corporate Governance Systems 内部控制在公司治理体系中的作用
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH013
Ibrahim Oba
{"title":"The Role of Internal Controls in Corporate Governance Systems","authors":"Ibrahim Oba","doi":"10.4018/978-1-5225-7712-6.CH013","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH013","url":null,"abstract":"The recent scandals and corporate failures in the United States and in Europe have led to a renewed interest in research of corporate governance. The objective of this chapter was to explore the role of internal control in enhancing the corporate governance and supervise the functionality of the implementation of the corporate government principles. The results show that the internal control has a significant role in enhancing the corporate governance pillars in companies, and the successes of corporate governance requires compliance with all elements of internal control.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117091854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Information Security Risk Management in the European Union 欧盟的信息安全风险管理
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH014
A. Petrescu, N. Sîrbu
{"title":"Information Security Risk Management in the European Union","authors":"A. Petrescu, N. Sîrbu","doi":"10.4018/978-1-5225-7712-6.CH014","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH014","url":null,"abstract":"Currently the organization's risk management covers a wider range of risks, especially operational risks, reputation risks to the organization, and more recently, strategic risks. Moreover, within a growing number of organizations, responsibilities associated with risk management are assumed by the top management, which generally coordinates the teams of specialists directly responsible for monitoring the risks and the risk handling measures. This chapter focuses on how to implement an approach to reduce the identified risks to the information conveyed through computer systems and communications. In additional, it presents EU regulations relevant to the analysis and risk management information security.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121871086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Valences of the Corporate Governance in the Process of Accounting Reporting 公司治理在会计报告过程中的价值
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH007
Tatiana Dănescu, Mihaela Prozan
{"title":"Valences of the Corporate Governance in the Process of Accounting Reporting","authors":"Tatiana Dănescu, Mihaela Prozan","doi":"10.4018/978-1-5225-7712-6.CH007","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH007","url":null,"abstract":"In the context of the issues that the global economy is facing, one of the main concerns of the regulative authorities, of the professional organizations, and of entities was and still is identifying the risk factors that affect the systems of corporative governance and the systems and processes through which the supply of reliable information in the decision-making process is insured. Another concern is identifying reliable solutions for insuring the implementation of a proactive and prospective risk management that makes a mark on the utility of the information presented and communicated to the targeted users, especially through accounting reporting. Hence, through the necessity of insuring the transparency and the utility of accounting information, in this chapter, the role of corporate governance, in improving the process of accounting reporting and as a consequence of the value of accounting information, will be synthetically presented.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121038293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Drawing the Technologies of Improving the Methods of Crisis Management Based on a Complex Approach 基于复杂方法的危机管理方法改进技术
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH011
N. Mocanu
{"title":"Drawing the Technologies of Improving the Methods of Crisis Management Based on a Complex Approach","authors":"N. Mocanu","doi":"10.4018/978-1-5225-7712-6.CH011","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH011","url":null,"abstract":"The purpose of any modern economic politics is to ensure the stability and economic growth. In order to achieve this goal, each economic agent models (builds) an individual economic strategy. The building of the actual economic model is influenced by many factors – political, geographical, national, and cultural. Today, by the notion of crisis, we understand an aggravation of the discrepancies of the social-economic system that threaten its stability. Specialist that deal with problems of crisis management claim that measures must be taken when the financial results of the enterprise become unsatisfactory, when symptoms of an unfavorable situation of the activity of enterprise appear. This chapter presents the economic-organizational analysis of the strategies applied in the anti-crisis management.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"223 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124430181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Usefulness of Accounting Models in Providing Accounting Information in Romania 罗马尼亚会计模型在提供会计信息中的有用性
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH003
Tatiana Dănescu, Luminița Rus
{"title":"The Usefulness of Accounting Models in Providing Accounting Information in Romania","authors":"Tatiana Dănescu, Luminița Rus","doi":"10.4018/978-1-5225-7712-6.CH003","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH003","url":null,"abstract":"The evolution of the business environment under the impact of globalization highlights the increase of social expectations through which it considers the success of the economic entity, measured and recognized in various forms of expression, based on the indicators of performance in terms of accounting information. The purpose of this chapter is to present the models of “cash accounting” and “accrual accounting” in terms of conceptual and empirical, comparative, right next to the main similarities and differences between them, and the usefulness of accounting information produced by them in the decision-making process by users of accounting information. The use of one or the other accounting model makes the accounting information different, respectively creating a different picture of financial performance, the parties concerned, in many cases, to request additional information. It is therefore of interest to be known options regarding the production of accounting information, indicators for measuring the financial performance of the entity.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121891817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Decision Process Based on the Accounting Information System 基于会计信息系统的决策过程
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH010
T. Calotă, A. Tănase
{"title":"The Decision Process Based on the Accounting Information System","authors":"T. Calotă, A. Tănase","doi":"10.4018/978-1-5225-7712-6.CH010","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH010","url":null,"abstract":"Historical cost is the main basis for assessing tangible assets in the annual financial statements. However, the accounting regulations applicable in Romania allow the valuation of tangible investments at fair value determined by authorized persons. Once chosen, this option must be applied consistently for the entire class of tangible assets subject to revaluation. By January 1, 2015, national regulations did not allow the return from the fair value method to historical cost method. The chapter aims to present both the accounting and tax treatments to be adopted when choosing the fair value, as well as those related to returning to the cost-based approach.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125137213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Joint Enterprise and Financial Position Consolidated at the Date of Acquisition 合营企业及收购日合并财务状况
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH012
A. Tănase, T. Calotă
{"title":"Joint Enterprise and Financial Position Consolidated at the Date of Acquisition","authors":"A. Tănase, T. Calotă","doi":"10.4018/978-1-5225-7712-6.CH012","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH012","url":null,"abstract":"The continuous increase in the diversity and complexity of economic and financial transactions at both national and transnational level is leading to a continuous dynamic of business organizations and reorganizations. Thus, some of the practical forms adopted are the formation of groups, associations, and other organizational forms, which implies the production of significant mutations in the standards and regulations in the field at national and international level. The chapter aims to introduce the concept of joint business and to distinguish between the notions of acquisition of assets and acquisition of businesses. It also discloses the required information requirements for affiliate related party as well as the interests held in other entities (subsidiaries, joint ventures, joint ventures, etc.).","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131238952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Throughput Accounting and Green Reporting 吞吐量会计和绿色报告
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH005
D. Constantin, D. Topor, Sorinel Căpușneanu, Adrian Anica-Popa
{"title":"Throughput Accounting and Green Reporting","authors":"D. Constantin, D. Topor, Sorinel Căpușneanu, Adrian Anica-Popa","doi":"10.4018/978-1-5225-7712-6.CH005","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH005","url":null,"abstract":"This chapter highlights some aspects of the contribution of TA to enhancing environmental performance. The main objectives of this chapter are to highlight aspects related to the TA and its implications for its use as an efficient method in ensuring decision support in the environmental reports of an economic entity. This implies the transition to a larger geographic scale of national economies and, implicitly, the global economy, from a linear economy to a circular economy that should not only involve the recycling of resources but also the green reporting requirement. All aspects presented by the authors are based on the existing specialized literature, university studies, and specialty from all over the world. A new conceptual and empirical framework has been developed as a result of the issues debated and presented by the authors, whose purpose is to extend the knowledge of specialists from all over the world, as well as challenging other equally interesting new research themes.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"54 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114041146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ethics in Accounting and Finance 会计与金融伦理
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH008
I. Oncioiu, Tatiana Dănescu, Maria-Alexandra Popa
{"title":"Ethics in Accounting and Finance","authors":"I. Oncioiu, Tatiana Dănescu, Maria-Alexandra Popa","doi":"10.4018/978-1-5225-7712-6.CH008","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH008","url":null,"abstract":"Accounting and taxation are two key functions for optimal performance of an entity's economic activity. Accounting, on the one hand, helps to provide the information needed for decision-making, and taxation, on the other hand, helps to find resources and use them efficiently. These two systems cannot function properly without trust, without ethics. This chapter aims to study the issue of applying ethical conduct in the fiscal and accounting field as well as to analyze the causes and consequences of ethical and unethical conduct specific to the topic addressed. Also, this chapter aims to present some proposals and recommendations for solving the identified problems.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123303609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Performance and Competitiveness of Romanian Enterprises in the European Economic Area 罗马尼亚企业在欧洲经济区的表现和竞争力
Throughput Accounting in a Hyperconnected World Pub Date : 1900-01-01 DOI: 10.4018/978-1-5225-7712-6.CH009
Rodica Gherghina, Ioana Duca, N. Caragea
{"title":"The Performance and Competitiveness of Romanian Enterprises in the European Economic Area","authors":"Rodica Gherghina, Ioana Duca, N. Caragea","doi":"10.4018/978-1-5225-7712-6.CH009","DOIUrl":"https://doi.org/10.4018/978-1-5225-7712-6.CH009","url":null,"abstract":"The scientific approach of the authors' aims at highlighting the performance of the Romanian enterprises, based on the statistical indicators, and their competitiveness in the national and European economic space. Romanian companies are facing a decline in productivity lately, mainly due to a shortage of qualified workforce. Exodus of the skilled labor force towards the European market has led, most of the time, especially among small and medium enterprises, to reducing their activity, decreasing their productivity, and implicitly, to decreasing the profit rate. In this context, the competitiveness of Romanian companies in the European economic space has dropped considerably. Throughout the research, the authors highlight the economic impact due to the use of an unskilled workforce, which led to a low productivity and a decrease in the performance of the enterprises. The research is the results of the analysis of the statistical data, mainly provided by National Institute of Statistics surveys.","PeriodicalId":413574,"journal":{"name":"Throughput Accounting in a Hyperconnected World","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129659147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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