Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills [PDF]
Aside from statutory requirements, Small and Medium-Sized Enterprises (SMEs) hardly take into consideration reliable accounting systems. Therefore, poor and ineffective bookkeeping has contributed to the collapse of some SMEs.
Vincent Adela +7 more
doaj +5 more sources
Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network
“Parallel bookkeeping” is a key technical arrangement to achieve the goal of moderately separating and connecting the financial accounting system and budget accounting system established by the government accounting system.
Qing Li
doaj +3 more sources
Development obstacles of the agent accounting industry in China’s Guangdong-Hong Kong-Macao Greater Bay Area based on quantitative analysis—Research on the problem of employee’s work attitude [PDF]
The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of ...
Xiang Huang +5 more
doaj +2 more sources
This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud.
Budi Septiawan, Windi Fartika
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The article tries to substantiate the extension of the list of accounting methods, which make up the method of current bookkeeping. Focus is not made on specifying content of the present and established in practice ways of accounting but on insertion in ...
S. V. Asriev
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MSMEs Bookkeeping Capabilities for Accounting Information Transparency
MSMEs contribute 60% to gross domestic income, MSMEs also absorb labor and collect investment. However, of the total percentage of banking credit, MSMEs only get 20%. Banks experience difficulties in disbursing credit due to a lack of information on debtors who are worthy of financing.
Desak Rurik Pradnya Paramitha, Nida +2 more
openaire +2 more sources
Exploring the Bookkeeping Practices of Family-owned Business: A Case Study of Carriaga Traders Mart
Carriaga Traders Mart (CTM), an established retail business, has transitioned from a small grocery store to a thriving enterprise, offering a diverse array of affordable products. Their sustained success is attributed to meticulous bookkeeping practices.
Cristine Mae Casas +4 more
doaj +2 more sources
Reinventing Bookkeeping and Accounting (In Search of Certainty)
Joichi Ito
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Urgency Historical Tracing Reality Double-Entry Bookkeeping
This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of
Vaisal Amir, Yulis Diana Alfia
doaj +3 more sources
Did the ancient Romans have double-entry bookkeeping? [PDF]
Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the Romans, which was later used by Venetian merchants and ...
Sławomir Sojak
doaj +1 more source

