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War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards 战争与财务报表：评估俄乌冲突对国际会计和报告准则的影响

Advances in Applied Accounting Research Pub Date : 2024-05-20 DOI: 10.60079/aaar.v2i2.177

Ismail Noy, Jufri Dabamona

{"title":"War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards","authors":"Ismail Noy, Jufri Dabamona","doi":"10.60079/aaar.v2i2.177","DOIUrl":"https://doi.org/10.60079/aaar.v2i2.177","url":null,"abstract":"Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics.\u0000Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected from comprehensive searches on databases like Google Scholar and JSTOR, with thematic analysis used to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings.\u0000Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates enforcement of international accounting standards, and increases complexities in financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies.\u0000Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.","PeriodicalId":486289,"journal":{"name":"Advances in Applied Accounting Research","volume":"60 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141121756","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

Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management 村级资金分配管理的机构能力、内控制度、信息技术利用和问责制

Advances in Applied Accounting Research Pub Date : 2024-01-31 DOI: 10.60079/aaar.v2i1.144

Nurtisatul Mukarramah

{"title":"Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management","authors":"Nurtisatul Mukarramah","doi":"10.60079/aaar.v2i1.144","DOIUrl":"https://doi.org/10.60079/aaar.v2i1.144","url":null,"abstract":"Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations.\u0000Research Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test.\u0000Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations.\u0000Implications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.","PeriodicalId":486289,"journal":{"name":"Advances in Applied Accounting Research","volume":"123 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476124","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