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 +6 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
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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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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
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PENGARUH PERKEMBANGAN BASIS DATA RELASIONAL TERHADAP TEKNIK DOUBLE ENTRY BOOKKEEPING [PDF]
The emergence of such prediction as to say that with the coming data relational basis to eliminate the data redundancy would cause the accounting double entry bookkeeping to be left behind.
Setyarini Sentosa, Maya Fransisca
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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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Cymbeline: Arithmetic, Double-Entry Bookkeeping, Counts, and Accounts [PDF]
The importance of commercial arithmetic and double-entry bookkeeping (or “debitor and creditor” accounting) has been traced in The Merchant of Venice, Othello, the Sonnets, and other works of Shakespeare and his contemporaries. But even though both are explicitly cited in Cymbeline (the only Shakespeare play other than Othello to invoke double-entry by
Patricia G. Parker
openalex +3 more sources
Limitations of double-entry bookkeeping on accounts in accounting [PDF]
Jarosław Bogusław Wedler
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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
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Reinventing Bookkeeping and Accounting (In Search of Certainty)
Joichi Ito
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