Accounting and Financial Control最新文献

Usefulness of accounting information systems for small business profitability in South Africa: A systematic literature review 会计信息系统对南非小企业盈利能力的实用性：系统文献综述

Accounting and Financial Control Pub Date : 2024-06-03 DOI: 10.21511/afc.05(1).2024.01

Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize

{"title":"Usefulness of accounting information systems for small business profitability in South Africa: A systematic literature review","authors":"Kansilembo Freddy Aliamutu, Msizi Vitalis Mkhize","doi":"10.21511/afc.05(1).2024.01","DOIUrl":"https://doi.org/10.21511/afc.05(1).2024.01","url":null,"abstract":"Accounting information systems are an important instrument in the hands of administrators seeking to maintain a competitive edge in the face of fast technological innovation, having the knowledge, and demanding expectations from customers and business owners. The objective of the study is to investigate the empirical literature pertaining to accounting information systems and companies. This study uses a systematic literature review method to provide responses to the research issue, and the bulk of the research was conducted in industrialized economies where computerized accounting system approaches were widely adopted. The selected method of inquiry consists of the following phases: study choice, development of both inclusion and exclusion guidelines, research designation, quality of research assessment, data collection, and data compilation. Based on the paper’s findings, most small businesses fail to implement accounting information systems in their operations, resulting in low-efficiency levels because of the difficulty of preserving company information records. Furthermore, this systematic literature review adds to the prior literature in three ways: (1) it indicates the usefulness of accounting information systems; (2) it expresses the suggestions that might be implemented to boost the accounting information system; and (3) it describes the research gaps that require to be filled to encourage an improved adoption of accounting information systems for small business profitability.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":"53 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141269790","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

Analyzing the external auditor’s perception of the impact of IFRS 15 on the profitability and performance of emerging market companies 分析外部审计师对《国际财务报告准则第 15 号》对新兴市场公司盈利能力和业绩影响的看法

Accounting and Financial Control Pub Date : 2023-12-26 DOI: 10.21511/afc.04(1).2023.07

Cristina Gabriela Cosmulese, Veronica Grosu, A. Zhavoronok

{"title":"Analyzing the external auditor’s perception of the impact of IFRS 15 on the profitability and performance of emerging market companies","authors":"Cristina Gabriela Cosmulese, Veronica Grosu, A. Zhavoronok","doi":"10.21511/afc.04(1).2023.07","DOIUrl":"https://doi.org/10.21511/afc.04(1).2023.07","url":null,"abstract":"Revenue recognition is a very complex area due to user interest in this metric and can even lead to errors and fraud in its understanding. The difficulties of revenue recognition are well known to practitioners because, even if the principles and standards are stable, economic conditions may require new experiences, adaptive knowledge, and flexibility. Therefore, thinking about how to apply the new IFRS 15 standard is more important than ever as the transition to the new standard takes place. In this context, this study aims to evaluate the way external auditors understand how implementing IFRS 15 will probably affect business performance and profitability, and to identify the main problems and obstacles that could come up during that process. In this sense, a quantitative study was conducted using a survey of auditors working for Big Four companies during 2021–2022. To address these problematic aspects of revenue disclosure under the standard, the study’s findings look into how external auditors perceive the complexity of IFRS 15, the openness of their professional judgment, and the anticipated advantages of engagement activities. In addition, the literature review identified business sectors that demonstrated a significant impact on revenue recognition as a result of the implementation of IFRS 15.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":"71 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139157201","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

Does neglecting the instruments of financial failure play a role in the bankruptcy of companies? 忽视财务失败的工具是否在公司破产中发挥了作用？

Accounting and Financial Control Pub Date : 2023-06-12 DOI: 10.21511/afc.04(1).2023.06

Selma Douha, Soufyane Bouali, Khadri Nadjib

{"title":"Does neglecting the instruments of financial failure play a role in the bankruptcy of companies?","authors":"Selma Douha, Soufyane Bouali, Khadri Nadjib","doi":"10.21511/afc.04(1).2023.06","DOIUrl":"https://doi.org/10.21511/afc.04(1).2023.06","url":null,"abstract":"Corporate financial analysis tools are an important factor in corporate efficiency. Low-quality accessories for corporate financial analysis tools really brutally violate the interests of shareholders and can lead to the collapse of the business. The paper examines the development of models for predicting financial crises and compares the capabilities of existing models that can help alert management to current activity regarding an economic decision to buy shares or make loans. In the example of the NCA RUIBA company, Kida and Sherrod models were considered for predicting the financial failure of a firm. Based on the results of the calculations, it can be noted that NCA RUIBA had a good financial position when calculating the indicators according to Kida’s model, and according to the calculated data of the Sherrod model, the organization relies on external financing through high-risk loans, which is associated with the growth of non-current liabilities, especially long-term and medium-term ones. The results suggest that although corporate financial analysis tools alone are not sufficient to accurately predict financial distress, they can increase the predictive power of financial indicators and macroeconomic factors.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45557933","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

Emerging trends and research focal points of information technologies for financial control and accounting at the state and corporate level: Bibliometric research and visualization 国家和公司层面财务控制和会计信息技术的新兴趋势和研究焦点:文献计量学研究和可视化

Accounting and Financial Control Pub Date : 2023-05-26 DOI: 10.21511/afc.04(1).2023.05

O. Skrynnyk, S. Lyeonov

{"title":"Emerging trends and research focal points of information technologies for financial control and accounting at the state and corporate level: Bibliometric research and visualization","authors":"O. Skrynnyk, S. Lyeonov","doi":"10.21511/afc.04(1).2023.05","DOIUrl":"https://doi.org/10.21511/afc.04(1).2023.05","url":null,"abstract":"The rapid development of information technologies poses challenges to various processes of the financial departments of companies or the state. The aim of the paper is to substantiate the main directions of global research on information technologies for financial control and accounting for a better perception and derivation of the potentially associated requirements, challenges, and risks under the evolutionary magnifier. Applied bibliometric and network analysis, comprising analytical and visualization tools of Scopus and VosViewer, reveals the constantly increasing research interests of scholars in the field of research that has reached its maximum in 2022 and continues to rise, especially in the countries with the frontrunner affiliations (the United States, China, and the United Kingdom). The cluster analysis identified 19 total thematic clusters, eleven at the state and eight at the corporate levels, that determined the focal research points Big Data, Blockchain, and Artificial Intelligence are similar for financial control and accounting at the state and corporate level and underlined the partial similarity in terms of technical specification (cryptocurrency) as well as differences in specific levels (social networking issues at the state level) that are reflected in the recommendations for the elaboration of significant technology interfaces for both levels under investigation.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43311948","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

Multi-level benchmark system for sustainability reporting: EU experience for Ukraine 可持续性报告的多级基准系统：欧盟对乌克兰的经验

Accounting and Financial Control Pub Date : 2023-04-21 DOI: 10.21511/afc.04(1).2023.04

I. Makarenko, Serhiy Makarenko

{"title":"Multi-level benchmark system for sustainability reporting: EU experience for Ukraine","authors":"I. Makarenko, Serhiy Makarenko","doi":"10.21511/afc.04(1).2023.04","DOIUrl":"https://doi.org/10.21511/afc.04(1).2023.04","url":null,"abstract":"The paper analyzes the key European benchmarks in the field of compiling and submitting sustainability reports. The analysis concerns the disclosure of their features in the context of considering the introduction in Ukraine to increase transparency, accountability and investment attractiveness of Ukrainian enterprises. Based on content and comparative analyses, a comparison was made of the key provisions of sustainability reporting issued by various standards-setters (ISSB (International Sustainability Standards Board), EFRAG (European Financial Reporting Advisory Group), SEC (The United States Securities and Exchange Commission), GRI (Global Reporting Initiative), and IIRC (International Integrated Reporting Council)) as a methodological level of the system of such benchmarks. The global impact of the specified benchmarks is complemented by an analysis of the impact of Directive 2014/95/EU (Non-Financial Reporting Directive – NFRD) and the new Directive 2022/2464/EU (Corporate Sustainability Reporting Directive – CSRD) on the introduction of the sustainability reporting. It is proved that in the context of the formation of the Ukrainian accounting system on the way to European integration, the transposition of the requirements of these Directives is the first step towards streamlining the regulatory framework for companies’ sustainability reporting. A two-level sustainability reporting benchmark system is presented, which at the operational level is based on the EU directives on disclosure of non-financial information and sustainability reporting, and at the methodological level – on the European Sustainability Reporting Standards and other generally accepted standards.\u0000Acknowledgment Inna Makarenko gratefully acknowledges support from the Supreme Council of Ukraine (0122U201796).","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47657214","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: 3

Development of customs control in the system of ensuring the financial security of a country 海关监管在保障国家金融安全体系中的发展

Accounting and Financial Control Pub Date : 2023-04-20 DOI: 10.21511/afc.04(1).2023.03

Olexandr Petruk, N. Vyhovska, Yuriy Kostyshyn

引用次数: 3

Blockchain technologies in accounting: bibliometric analysis 区块链会计技术:文献计量分析

Accounting and Financial Control Pub Date : 2023-04-20 DOI: 10.21511/afc.04(1).2023.02

Olena Kravchenko, N. Nebaba, John O. Aiyedogbon

{"title":"Blockchain technologies in accounting: bibliometric analysis","authors":"Olena Kravchenko, N. Nebaba, John O. Aiyedogbon","doi":"10.21511/afc.04(1).2023.02","DOIUrl":"https://doi.org/10.21511/afc.04(1).2023.02","url":null,"abstract":"The purpose of the paper is to conduct a bibliometric analysis of scientific literature on the use of blockchain technologies in accounting for the period 2013–2022 based on the use of a number of special methods and tools, including Scopus and WoS, VOSviewer, Publish or Perish, Google Trends, and Google Books Ngram Viewer. Based on the results of the bibliometric analysis of relevant scientific publications, a map of the relationships between the concepts of «blockchain» and «accounting» with other categories was formed, which allowed identifying seven clusters. Based on the results of the analysis of the evolutionary time block of blockchain technology research, it was possible to identify several main periods during which the main accents in this area changed. It has been proven that it was in 2020–2021 that the interest of researchers was directed to considering blockchains as tools for working with financial and accounting information. An analysis of the space-time dimension of bibliometric analysis in Ukraine showed that the publication activity of research on the use of blockchain technologies in accounting has intensified since the second half of 2021. Analysis using Google Books and Google Trends confirmed the absence of analogies in the dynamics of changes in search queries «blockchain» and «accounting». The use of bibliometric analysis tools allowed identifying the most relevant works by the searched terms. Relevance was mostly determined by the significance of the scientific work and the scientific cluster. On the basis of these works, key theses are presented, which will become the basis for further empirical research on the chosen topic.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47702230","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

Accounting support for sustainability reporting: theoretical foundations and bibliometric analysis 可持续性报告的会计支持：理论基础和文献计量分析

Accounting and Financial Control Pub Date : 2023-04-18 DOI: 10.21511/afc.04(1).2023.01

H. Filatova, T. Vasylieva, N. Vynnychenko, Martina Ballova, Milan Gedeon

引用次数: 3

Tax compliance in an EFD-enabled environment: Evidence from a developing economy EFD环境下的税收合规性：来自发展中经济的证据

Accounting and Financial Control Pub Date : 2021-12-13 DOI: 10.21511/afc.03(1).2020.05

Agnes Elson Malima, S. Pillay, Adefemi A. Obalade

{"title":"Tax compliance in an EFD-enabled environment: Evidence from a developing economy","authors":"Agnes Elson Malima, S. Pillay, Adefemi A. Obalade","doi":"10.21511/afc.03(1).2020.05","DOIUrl":"https://doi.org/10.21511/afc.03(1).2020.05","url":null,"abstract":"The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania. The study was motivated by the fact that the government of Tanzania has invested effort and funds to ensure that revenue adequately supports development projects. Regardless of effort, there is continued reliance on external sources of funds to support development projects. This poses a question on how the introduction of EFDs would increase tax compliance and eventually impact the government income for development projects. The main objective of the study was to determine whether the rate of using EFDs, the level of transparency, fairness in tax procedures, and the perceived audit effectiveness affect the level of tax compliance. Data was analyzed using descriptive procedures, One Way ANOVA, Chi-Square, and ordinal regression. Findings of the study are as follows: First, fairness in tax procedures, the perceived level of transparency and the rate of EFD use had no impact on the level of tax compliance; second, business and EFD use experience, audit effectiveness, and the use of EFDs in tax audits have impacted tax compliance. The study recommends other government departments to consider adopting relevant technology in operational areas where transparency, fairness and compliance are required. The inclusion of other sectors not currently captured by EFD use will be a step in the right direction.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42396911","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

Sustainability reporting: An overview of the recent development 可持续发展报告:对近期发展的概述

Accounting and Financial Control Pub Date : 2021-06-17 DOI: 10.21511/AFC.03(1).2020.03

Inten Meutia, Zulnaidi Yaacob, Shelly F. Kartasari

{"title":"Sustainability reporting: An overview of the recent development","authors":"Inten Meutia, Zulnaidi Yaacob, Shelly F. Kartasari","doi":"10.21511/AFC.03(1).2020.03","DOIUrl":"https://doi.org/10.21511/AFC.03(1).2020.03","url":null,"abstract":"This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41406767","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: 9