Results 11 to 20 of about 86,881 (330)

Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills [PDF]

open access: goldHeliyon, 2023
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]

open access: yesFrontiers in Psychology, 2022
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

APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD

open access: diamondAkuntansi Dewantara, 2022
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
doaj   +3 more sources

Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network

open access: yesJournal of Electrical and Computer Engineering, 2022
“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   +2 more sources

PENGARUH PERKEMBANGAN BASIS DATA RELASIONAL TERHADAP TEKNIK DOUBLE ENTRY BOOKKEEPING [PDF]

open access: yesJurnal Akuntansi dan Keuangan, 1999
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
doaj   +2 more sources

Updating the Content of Bookkeeping Method in Conditions of Regulatory Framework Reorganization and On-Going Digitalization of Accounting in Russia

open access: diamondВестник Российского экономического университета имени Г. В. Плеханова
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
doaj   +3 more sources

Cymbeline: Arithmetic, Double-Entry Bookkeeping, Counts, and Accounts [PDF]

open access: bronzeSederi, 2013
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

Urgency Historical Tracing Reality Double-Entry Bookkeeping

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2021
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

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