Akkad Journal Of Contemporary Accounting Studies最新文献

Accounting Information Quality In Governmental Units Under Ipsas Specific Information Characteristics: An Analytical Study 公共部门会计准则特定信息特征下政府单位会计信息质量分析研究

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-07-10 DOI: 10.55202/ajcas.v1i4.93

Hussein Unaza, Murtadh Abdulzahra

引用次数: 0

Energy Accounting and Performance: A theoretical Perspective 能源会计与绩效:一个理论视角

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-07-10 DOI: 10.55202/ajcas.v1i4.88

A. Almagtome, Mohamed Abdlazez

{"title":"Energy Accounting and Performance: A theoretical Perspective","authors":"A. Almagtome, Mohamed Abdlazez","doi":"10.55202/ajcas.v1i4.88","DOIUrl":"https://doi.org/10.55202/ajcas.v1i4.88","url":null,"abstract":"People have relied on biomass as their primary source of renewable energy (RE) for thousands of years. Fossil fuels (FFs) have completely replaced renewable energy sources during the previous century and allowed for a twofold increase in global energy consumption. FF's dominance has changed how we think about and accounts for energy use. Suppose the world continues to ignore climate change. Eventually, renewable energy will be required, and nuclear power may once again be required to meet most of the world's energy requirements. However, the shift is likely to occur because of the urgent need to mitigate the effects of climate change. Renewable energy is now mostly accounted for simply calculating the FF power necessary to produce it. When the MS components decrease, this strategy becomes more inconvenient. The most abundant renewable energy sources, wind and solar, are intermittent. Hence a new approach to energy accounting is necessary. The energy accounting process may be more difficult if excess intermittent renewable energy is converted to H2. Passive solar, which is expected to grow in importance over the next few decades, is another potential source of energy savings that will need to be addressed. This research synthesizes previous efforts to determine the most effective means of tracking and disclosing future energy use","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125798422","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

INVESTORS RESPONSE TO THE REPORTING OF FINANCIAL PERFORMANCE INDICATORS: EVIDENCE FROM IRAQ 投资者对财务业绩指标报告的反应:来自伊拉克的证据

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-07-08 DOI: 10.55202/ajcas.v1i1.8

Zahraa Fadhil Abbas

引用次数: 0

IT GOVERNANCE AND INFORMATION SECURITY OF ACCOUNTING INFORMATION SYSTEMS: A CASE STUDY 会计信息系统的信息治理和信息安全:一个案例研究

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i2.12

Zahraa Rahim Mahdi

{"title":"IT GOVERNANCE AND INFORMATION SECURITY OF ACCOUNTING INFORMATION SYSTEMS: A CASE STUDY","authors":"Zahraa Rahim Mahdi","doi":"10.55202/ajcas.v1i2.12","DOIUrl":"https://doi.org/10.55202/ajcas.v1i2.12","url":null,"abstract":"This paper aims to determine the level of information technology governance available in the commercial bank (Bank Audi - Najaf branch) using the seven components of COBIT represented. These elements constitute principles, policies, frameworks, processes, organizational structure, culture, ethics, behaviors, information, skills, experience, services, and infrastructure. The research uses the statistical method through a survey of administrators and managers in the Audi Bank - Najaf branch to determine the level of information technology governance available and compare it with the COBIT model, a tool for controlling information technology. The results show that applying information technology governance mechanisms in Iraqi commercial banks can reduce audit risks assessed by external auditors, increase the reliability of accounting information systems, and support information security in light of electronic accounting systems. Finally, applying a model to measure information technology governance in Iraqi commercial banks under the framework COBIT will be a standard measure of the level of governance of information technology and help these banks reduce risk.","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124615427","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

CONTRACT-BASED BUDGETING AND FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS: A CASE STUDY 基于合同的预算与高等教育机构财务绩效:一个案例研究

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i1.9

Laith Malik Khaghaany

{"title":"CONTRACT-BASED BUDGETING AND FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS: A CASE STUDY","authors":"Laith Malik Khaghaany","doi":"10.55202/ajcas.v1i1.9","DOIUrl":"https://doi.org/10.55202/ajcas.v1i1.9","url":null,"abstract":"This research aims to determine the impact of the transition from the conventional way of creating the general budget to the contractual budget method on the financial performance of public sector units. This research used the case study technique to examine the University of Kufa (2017). The University of Kufa is one of Iraq's universities. The findings indicate that implementing the contractual budget may substantially improve the University of Kufa's financial performance metrics than the conventional budget presently authorized. Additionally, the study's findings show that cost indices for all university faculties and programs have decreased. On the other hand, profitability metrics increased significantly after the implementation of the contractual budgeting technique. This discrepancy is primarily due to universities' overall expenses being reduced in varying amounts since the contractual budgeting technique estimates actual costs, not actual costs of activities. The findings of this research demonstrate the need to use the contractual budget technique for creating the general budget for government units rather than the presently utilized conventional budget method. Contractual budgeting enables government units to carry out their functions and gain financial and administrative control and the potential of rationalizing public expenditure and improving their financial performance. Additionally, while using the contractual budget approach, it is essential to work for economic independence for Iraqi institutions. This research provides the optimal method for budget preparation, which will aid in rationalizing expenditure by establishing financial and administrative control over the performance of Iraq's higher education institutions","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"57 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133017730","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

MEASUREMENT OF VOLUNTARY REPORTING PRACTICES IN EMERGING MARKETS 新兴市场自愿报告实践的衡量

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i3.17

Hussein Alfatlah

{"title":"MEASUREMENT OF VOLUNTARY REPORTING PRACTICES IN EMERGING MARKETS","authors":"Hussein Alfatlah","doi":"10.55202/ajcas.v1i3.17","DOIUrl":"https://doi.org/10.55202/ajcas.v1i3.17","url":null,"abstract":"Financial reports are widely regarded as the basis for evaluating companies, as users heavily rely on them when making various decisions. Financial reports are prepared under a wide range of criteria, both internationally and locally. Moreover, interest in this area has increased in the aftermath of the collapse of several major companies. In the United States of America, this resulted in significant financial problems for insurance firms and stockholders, affecting the overall economic condition. The purpose of this research is to determine the degree of voluntary disclosure by examining the financial statements of a sample of businesses listed on the Iraqi Stock Exchange for the year 2015. The study sample included (58) firms listed on the primary market, with a market capitalization of (82 percent ). a scale consisting of (110) items has been developed To quantify the degree of Voluntary disclosure. According to the study's ranking, the average proportion of voluntary information sharing was 31.6 percent, a low figure. The research suggested that interest in voluntary disclosure be increased due to its critical role in broadening the definition of the business, attaining information symmetry, and attracting investments","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117256298","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

ROLE OF PUBLIC BUDGETING APPROACHES IN IMPROVING THE EFFECTIVENESS OF PUBLIC SECTOR UNITS IN IRAQ 公共预算方法在提高伊拉克公共部门单位效率方面的作用

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i2.11

Laith Malik Khaghaany

引用次数: 0

FINANCIAL SUSTAINABILITY AND FINANCIAL REPORTING PRACTICES IN DEVELOPING COUNTRIES: EVIDENCE FROM IRAQ 发展中国家的财务可持续性和财务报告实践:来自伊拉克的证据

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i3.14

Furqan Alaa Alnajjar

引用次数: 0

USING COBIT FRAMEWORK FOR REDUCING THE AUDIT RISKS OF ACCOUNTING INFORMATION SYSTEMS 利用cobit框架降低会计信息系统审计风险

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i1.18

I. Almusawi

{"title":"USING COBIT FRAMEWORK FOR REDUCING THE AUDIT RISKS OF ACCOUNTING INFORMATION SYSTEMS","authors":"I. Almusawi","doi":"10.55202/ajcas.v1i1.18","DOIUrl":"https://doi.org/10.55202/ajcas.v1i1.18","url":null,"abstract":"The fast transition of accounting information systems from manual to electronic media impacts the financial reporting process linked to information technology. First, significant dependence on electronic accounting information systems may expose the company’s databases to information security threats, resulting in higher audit risks. As such, this study seeks to demonstrate how information technology governance structures may aid in protecting information in the context of electronic accounting information systems. Second, the study investigates the impact of improving information technology governance in Iraqi private banks in decreasing audit risks using the COBIT framework for internal control. The results indicate that implementing IT governance mechanisms in Iraqi private banks can reduce audit risks identified by external auditors. This framework increases the reliability of accounting information systems and enhances information security in the context of electronic accounting information systems. In addition, the field findings indicated a positive and statistically significant relationship between audit risk reduction and the dimensions of information technology governance (mechanisms and automation, policies, plans, and procedures, responsibility and accountability, skills and experience, knowledge and communication, and goal setting and measurement). Finally, the study proposes that Iraqi private banks implement the COBIT framework for internal control to govern information technology and risk management in electronic accounting information systems","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128943966","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: 2

SUSTAINABILITY REPORTING PRACTICES THROUGH INTEGRATED REPORTING FRAMEWORK FOR SUSTAINABLE DEVELOPMENT IN DEVELOPING COUNTRIES: AN EMPIRICAL STUDY 通过综合报告框架促进发展中国家可持续发展的可持续报告实践:实证研究

Akkad Journal Of Contemporary Accounting Studies Pub Date : 2022-01-14 DOI: 10.55202/ajcas.v1i1.7

Hawraa Nama AlShara

{"title":"SUSTAINABILITY REPORTING PRACTICES THROUGH INTEGRATED REPORTING FRAMEWORK FOR SUSTAINABLE DEVELOPMENT IN DEVELOPING COUNTRIES: AN EMPIRICAL STUDY","authors":"Hawraa Nama AlShara","doi":"10.55202/ajcas.v1i1.7","DOIUrl":"https://doi.org/10.55202/ajcas.v1i1.7","url":null,"abstract":"This research aims to shed light on the scientific underpinnings and benefits of sustainable development in businesses. Additionally, it seeks to examine the integrated reporting framework's significance in attaining sustainable development objectives within industries and its appropriateness in improving the quality and transparency of integrated reports inside businesses. This research uses the survey method to determine the extent of information disclosure. In other words, whether the information exists (quantitative) and does not exist within the accounting system's output. The study uses data from Audi Bank's annual reports for the years 2012 to 2016. The findings indicate a disconnect between the accounting information system's outputs and the criteria for sustainability. Furthermore, the results of this study shed light on the compatibility between the outcomes of the accounting information system and the sustainability requirements for the preparation of the integrated report (IR) to close the gap between the requirements for the indicators of the integrated reporting framework and the integrated report proposal form used by businesses","PeriodicalId":438441,"journal":{"name":"Akkad Journal Of Contemporary Accounting Studies","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131353561","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