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An Inventory of Financially Coherent Accounting Systems
IMA Journal of Management Mathematics, 1991Summary: This paper distinguishes certain well-known accounting systems on the basis of five axioms characterizing their concept of capital maintenance. The structure of these `financially coherent accounting systems' is reduced to a description in terms of simple diagrams called `double-edged chain graphs'.
Jha, V., Willett, R.
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Financial accounting systems - ratio between accounting organisation system and informatic approach [PDF]
Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the mechanism of market-oriented economy.
Diana-Elena CODREANU +3 more
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Financial Accounts in a System of Economic Accounts
Staff Papers - International Monetary Fund, 1955E CONOMIC accounts, like company accounts, may be of three types: (1) flow accounts, represented by national income statements, (2) asset-liability accounts, which are best represented at present by monetary statistics, and (3) a combination of the two that are probably best referred to as source-and-use-of-funds statements.l Study of these three types
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FINANCIAL AND ACCOUNTING INFORMATION SYSTEMS INTEROPERABILITY [PDF]
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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Financial accounting system for quality circle programmes
Participation and Empowerment: An International Journal, 1999Appraises that the quality circle programme is one of the enablers of total quality management (TQM) projects. Points out that a considerable number of quality circles fail throughout the world in spite of their contributions toward attaining TQM objectives.
S.R. Devadasan +4 more
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