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FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2009 The current economic developments have led to substantial changes in terms of how thefinancial and accounting activities are carried. The business environment can be characterized by awidespread consolidation of companies and their grouping in holding companies.
Iuliana Ionescu +3 more
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The Vulnerability of the Financial and Accounting System to Cyberattack
International Journal of Research and Innovation in Social ScienceMany accounting firms are increasingly exposed to cyberattacks due to evolving digital environments and inadequate cybersecurity preparedness. The rapid shift towards remote work has further intensified these risks, contributing to a significant rise in cyber incidents.
Aina Adlina Zainudin +3 more
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The Management Accounting System of Financial Company
Korea Business Review, 2016본 연구는 금융기관인 A사를 대상으로 관리회계시스템을 구축한 배경 및 과정을 살펴보고 금융기관에 관리회계시스템을 성공적으로 정착하기 위한 방안을 제시하였다. 최근의 자본시장통합법 및 한․미 자유무역협정(Free Trade Agreement: FTA)의 체결은 자본시장의 경쟁을 심화시켰으며, 금융업계도 선진화된 경영관리의 필요성을 요구하고 있다. 이에 최근의 많은 금융기관들이 경영환경에 맞는 관리회계시스템을 변경 또는 구축하고 있는 실정이다. A사의 경영자가 관리회계시스템을 구축하면서 결정했던 주요한 의사결정사항은 다차원손익분석, 책임회계단위별 수익성분석, 업무원가의 산출, 자금원가의 산출, 일별/월별 손익의 산출, 데이터의
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The effects of just‐in‐time systems on financial accounting metrics
Industrial Management & Data Systems, 2002The literature indicates that JIT has been successful as an inventory reduction tool. JIT systems do not, however, automatically increase profit, because the benefits from JIT adoption may be offset by the associated direct and indirect costs of implementation such as training, capital expenditures for reengineering, increased shipping costs, and the ...
David T. Boyd +2 more
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Financial accountability: a missing link in university financial reporting systems
Managerial Auditing Journal, 1998There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with performance criteria and mandates for accountability. It is hoped that through such measures, universities will become better custodians of public funds leading to better and more ...
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A prototype system for temporal reconstruction of financial accounting standards
International Journal of Accounting Information Systems, 2007Abstract This paper presents a prototype system to support the temporal reconstruction of financial accounting standards (FASs). The FASs have been subject to rapid expansion, increased complexity and frequent changes (amendments), which in combination make it difficult to determine the accurate rendering of FASs at specific points in time.
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Financial account in the national accounting system of Ukraine
2015В статье рассмотрено порядок внедрения финансового счета в систему национального счетоводства Украины.
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Accounting and accountability: recent developments in government financial information systems
Public Administration and Development, 2004AbstractIn developed countries, governmental accounting is considered as an integral part and a successful aspect of public sector reforms. In developing countries, besides being a tool for government financial management modernisation, accounting is regarded as a weapon against fraud and waste in government.
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The Financial Accountability of Australia's Medicare System: A Generational Accounting Analysis
Financial Accountability & Management, 2001The financial sustainability of publicly funded health care systems is sensitive to the demographics of ageing populations, which have a significant bearing on their financial management, accountability and reporting of their financial performance. This paper examines historical and current trends in demographic structure of Australia's population that
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FINANCIAL ACCOUNTING WITHIN A SYSTEM OF NATIONAL ACCOUNTS
Review of Income and Wealth, 1959Petter Jakob Bjerve, Mikael Selsjord
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