Accounting and Financial Control最新文献_第2页

Determinants of debt financing in South African state-owned entities 南非国有实体债务融资的决定因素

Accounting and Financial Control Pub Date : 2021-01-01 DOI: 10.21511/afc.03(1).2020.04

Ferina Marimuthu

引用次数: 1

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis 将会计理解为一种社会和制度实践：会计科学走出危机的可能出路

Accounting and Financial Control Pub Date : 2020-06-17 DOI: 10.21511/afc.03(1).2020.02

S. Lehenchuk, I. Zhyhlei, O. Syvak

{"title":"Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis","authors":"S. Lehenchuk, I. Zhyhlei, O. Syvak","doi":"10.21511/afc.03(1).2020.02","DOIUrl":"https://doi.org/10.21511/afc.03(1).2020.02","url":null,"abstract":"This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48938557","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: 4

Logistics costs accounting: challenges for identification in Ukrainian accounting practice 物流成本核算：乌克兰会计实务中识别的挑战

Accounting and Financial Control Pub Date : 2019-05-24 DOI: 10.21511/AFC.02(1).2018.05

Y. Serpeninova, I. Makarenko, A. Linska

{"title":"Logistics costs accounting: challenges for identification in Ukrainian accounting practice","authors":"Y. Serpeninova, I. Makarenko, A. Linska","doi":"10.21511/AFC.02(1).2018.05","DOIUrl":"https://doi.org/10.21511/AFC.02(1).2018.05","url":null,"abstract":"Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49494387","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: 4

Accounting systems in developing countries under sustainability: first glance from Ukraine and Ghana 可持续发展下发展中国家的会计制度:从乌克兰和加纳看

Accounting and Financial Control Pub Date : 2018-12-28 DOI: 10.21511/AFC.02(1).2018.04

I. Makarenko, S. Adu

引用次数: 0

Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings 理解利润作为经济信息工具的概念：语义的揭示

Accounting and Financial Control Pub Date : 2018-11-12 DOI: 10.21511/AFC.02(1).2018.03

Zarah Puspitaningtyas, Akhmad Toha, Aryo Prakoso

{"title":"Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings","authors":"Zarah Puspitaningtyas, Akhmad Toha, Aryo Prakoso","doi":"10.21511/AFC.02(1).2018.03","DOIUrl":"https://doi.org/10.21511/AFC.02(1).2018.03","url":null,"abstract":"Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is not only materially interpreted. Although profit is used as an indicator of the success of the company, profit is interpreted as a representation of changes in the company’s economic reality. That, the meaning of profit reflects the company’s efforts to improve its economic capacity and its usefulness to the wider community. In other words, that profit is an economic information instrument that is expected to provide value-added to its users.","PeriodicalId":52967,"journal":{"name":"Accounting and Financial Control","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48509496","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

Evaluating pedagogy in educating business majors: an empirical analysis of teaching accounting without debits and credits 商科专业教学的教育学评价:无借贷会计教学的实证分析

Accounting and Financial Control Pub Date : 2018-11-12 DOI: 10.21511/AFC.02(1).2018.02

A. Rai, Craig A. Sisneros

引用次数: 0