Contabilitatea, expertiza şi auditul afacerilor最新文献_第2页

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence 审计质量、董事会治理和真实盈余管理——印尼证据

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.07

None Krismiaji, None Handayani, None Sumayyah

引用次数: 0

Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (V) 农业合作社蔬菜种植加工会计业务(五)

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.01

Paul C. Șchiopu

引用次数: 0

Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto 影响中小微企业在北方烹饪企业会计信息使用的因素

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.05

Hanna Hanifa

{"title":"Factors Affecting Micro, Small and Medium Enterprises in the Use of Accounting Information on Culinary Business in the North Purwokerto","authors":"Hanna Hanifa","doi":"10.37945/cbr.2023.08.05","DOIUrl":"https://doi.org/10.37945/cbr.2023.08.05","url":null,"abstract":"This research is survey research on MSME in the North Purwokerto sub-district. Lack of ability to use accounting information is one of the main factors that cause problems and result in the failure of MSMEs in developing businesses. This study aims to examine and analyze the factors that influence the use of accounting information. These factors are owner/manager education level, business age, business size, business turnover and accounting training. This study uses primary data. The population in this study is the MSME culinary sector in the North Purwokerto sub-district. The sampling technique used was convenience sampling. The data was collected by conducting a field survey using a questionnaire. Respondents in this study were 60 MSME owners/managers in the culinary sector in North Purwokerto. The data analysis method used multiple linear regression analysis using SPSS Statistics 23 with α 0.05. The results of this study indicate that business age, business turnover and accounting training affect the use of accounting information. Accounting training is the factor that most influences the use of accounting information. However, the owner/manager’s education level and business size did not affect the use of accounting information.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782684","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

All’s (or Not) Fair in Work and Life? Focus on Females in Information and Communications Technology Through the Prism of Work-Life Balance 工作和生活是否公平?从工作与生活平衡的角度关注信息通信技术领域的女性

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.06

Wiza Munyeka, Ashika Maharaj

{"title":"All’s (or Not) Fair in Work and Life? Focus on Females in Information and Communications Technology Through the Prism of Work-Life Balance","authors":"Wiza Munyeka, Ashika Maharaj","doi":"10.37945/cbr.2023.08.06","DOIUrl":"https://doi.org/10.37945/cbr.2023.08.06","url":null,"abstract":"The changing nature of employment and work has resulted in new demands and challenges in society, such as work-life balance, that have developed in labor relations as an imperative aspect of a beneficial work environment. Scholars affirm that implementing work-life balance practices aid in achieving better organizational results and improve employee outcomes like satisfaction, commitment and reduced turnover intentions. However, some authors have argued that there are variances between the availability of work-life balance practices in corporations and employees’ perceptions of access to such practices. This study’s purpose was to explore the professionals’ perceptions of work-life balance on managing career and personal life at a telecommunications company. This study adopted a qualitative semi-structured interview method to gather data from 16 participants selected through a purposive sampling method. The results indicated that participants agreed that when they thought about work-life balance, it meant controlling their work and life aspects, like personal interests, family, social and leisure, resulting in a balance over life and work and them being happier and more productive. This study unveiled different perceptions of female information and communications technology professionals. Reflecting that, the study emphasized the advancement of work-life balance practices to encourage and modify employees’ perceptions.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035378","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

Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania 流行病浪潮对罗马尼亚创业倡议的影响

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-06-30 DOI: 10.37945/cbr.2023.07.07

Claudia-Florina Botar

{"title":"Implications of the Pandemic Wave on the Entrepreneurial Initiative in Romania","authors":"Claudia-Florina Botar","doi":"10.37945/cbr.2023.07.07","DOIUrl":"https://doi.org/10.37945/cbr.2023.07.07","url":null,"abstract":"Measuring the implications of the shock wave propagated following the outbreak of the coronavirus pandemic is becoming an exhausting process. The negative impact on the business environment during the sanitary crisis certifies the imbalance occurred within the entrepreneurial initiative, based on the uncertainty felt in the financial area and equally in the emotional one, emphasizing the vulnerability, incertitude and instability of those who intend to develop and apply a business plan. This article highlights the degradation of the entrepreneurial activity during the pandemic, based on the statistical analysis regarding the action of setting up an entity and not only that, emphasizing the influence promoting factors of the behaviour related to the adoption of the entrepreneur status, given the circumstances created by the sanitary crisis, with great effect on the economic world. Likewise, the issues regarding the suspension of a company’s activity provides indices with regard to the seriousness of the situation induced by the COVID-19 pandemic, being analysed during the work. The adjustment and relaunching of the post-pandemic economic activity remains a desideratum of the economic world, even after a significant period from the disappearance of the pandemic wave.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300767","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

Assessment Approaches: The Income Approach (II) 评估方法:收入法(II)

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-06-30 DOI: 10.37945/cbr.2023.06.04

Elena Valentina Țilică, Radu Ciobanu

引用次数: 0

The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector 可持续发展报告与企业绩效的关系。来自欧洲能源部门的证据

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-06-30 DOI: 10.37945/cbr.2023.07.06

Pompei Mititean, Nicoleta-Florina Sărmaș

{"title":"The Relationship Between Sustainability Reporting and Corporate Performance. Evidence from the European Energy Sector","authors":"Pompei Mititean, Nicoleta-Florina Sărmaș","doi":"10.37945/cbr.2023.07.06","DOIUrl":"https://doi.org/10.37945/cbr.2023.07.06","url":null,"abstract":"This article examines the relationship between corporate sustainability, as measured by the combined environmental, social and governance (ESG) and individual scores, and corporate performance of companies operating in the European energy sector. Due to the new EU regulation, companies must adopt strategies regarding environmental, social and governance activities, elaborating an integrated report that shows investors how they are involved in social issues and environmental concerns. This study is based on a quantitative research method which involves using an econometric model and running a multiple linear regression. The data used was collected from the Thomson Reuters Eikon database and covers the period 2017-2021. The identified results are mixed. There is a positive, but statistically insignificant relationship between ESG, ENV, SOC and ROA, while there is a negative and significant relationship between GOV and ROA at the 0.05 level. ENV and SOC scores have a strong negative and significant impact on ROE, and ESG and GOV do not show a significant relationship with it. Additionally, ESG has a significant positive impact on Tobin’s Q ratio, and ENV and SOC have a significant positive impact on it. This research can help investors and other stakeholders have an overview of the energy sector in which they can direct their investment strategies.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"246 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136300556","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

A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession 人工智能对会计行业影响的文献计量学分析

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-05-31 DOI: 10.37945/cbr.2023.05.07

Ovidiu-Constantin Bunget, Cristian Lungu

{"title":"A Bibliometric Analysis of the Implications of Artificial Intelligence on the Accounting Profession","authors":"Ovidiu-Constantin Bunget, Cristian Lungu","doi":"10.37945/cbr.2023.05.07","DOIUrl":"https://doi.org/10.37945/cbr.2023.05.07","url":null,"abstract":"Society is going through a digital transformation, and the accounting and financial services industry is no exception. The integration of artificial intelligence (AI) has led to significant changes in the way accounting and financial services are delivered, resulting in more efficient and accurate processes. This study proposes the analysis of the relevance of specialized literature in the field of AI to highlight the impact generated by these technologies on the accounting profession. The research studies 82 references extracted from the Web of Science Core Collection database, published between 1991 and 2023. The mapping of the scientific literature was carried out by means of the Biblioshiny programme. The results of the study outline an increasing trend in the number of publications analyzing the impact of AI technologies on the accounting profession since 2015. We also note a greater concentration of articles published in highly developed countries such as the United States of America, China and Australia. Finally, the results revealed a strong connection between the concept of artificial intelligence and the accounting profession. Our study contributes to the literature on AI technologies and the accounting profession by highlighting key concepts specific to previous research, the spatial distribution of publications and outstanding scientific papers in the field.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135434777","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

Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting 罗马尼亚公共机构采用国际公共部门会计准则对财务报告质量的影响

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-04-30 DOI: 10.37945/cbr.2023.04.03

Elena Alina Olaru (Colbea)

引用次数: 0

Analysis of the Decisive Factors of the VAT Gap 增值税差距的决定因素分析

Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-01-31 DOI: 10.37945/cbr.2023.01.06

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

引用次数: 0