Accountant in Business

This study confirmed the significance of accounting software in reducing frauds and errors in SMEs’ businesses despite some drawbacks. It showed that the managers’ ability to access the software and the decentralization of power in accessing the accounting software were the two key factors deciding the success/failure of applying accounting software to control frauds and errors.

10p vibecca 01-10-2024 1 1   Download

The paper investigates the factors including stakeholder pressure, awareness of senior executives, accountant qualification and business characteristics affecting the implementation of environmental accounting for listed companies on the Vietnamese stock market. Through qualitative and quantitative research, the author conduct survey with 135 interviewees of listed companies from November 2022 to January 2023. SPSS software was used to perform exploratory factor analysis (EFA) and linear regression to determine the influence of independent factors on environmental accounting implementation.

16p toduongg 24-08-2024 3 1   Download

The process of integrating with the popularity of digital technology has changed the way of financial accounting practices, as well as posed certain requirements on the capacity of the account and audit team. However, in fact, every year, Vietnam has tens of thousands of students graduating from colleges and universities that are major in accounting and auditing but they can not immediately meet the requirements of businesses, they even have to be retrained. Therefore, improving the quality of training is an urgent requirement for the accounting and auditing field nowadays.

3p longtimenosee09 08-04-2024 9 1   Download

This study reveals the significant influence of supplier-countries’ contexts on CoC compliance in terms of labour rights protections. By doing so, it expands the scope of debate by highlighting the importance of local context to the implementation of MNCs’ CoCs in supplier-countries. Furthermore, the findings make important contributions to current understandings of the labour rights environment of MNCs in China.

171p runthenight04 02-02-2023 6 3   Download

This study aims to investigate the impact of the selection process of organisers on members’ opinions of organisers’ performance and accountability. In doing so, it examines the attitudes and perceptions of union members towards the differing selection processes of organisers, the characteristics of organisers (including gender, age, experience and education), and their possible impact on union democracy.

176p runthenight04 02-02-2023 3 1   Download

This interpretive study explores foreign accounting academics’ understanding of their cultural intelligence through individual interviews and a CQS survey. Using the theoretical framework of CQ, comprising of metacognitive, cognitive, motivational and behavioural dimensions, this research examines the perceptions, experiences and skills of accounting academics teaching full-time in a branch campus in Vietnam.

81p runthenight04 02-02-2023 4 2   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.

247p runthenight04 02-02-2023 9 3   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 4 2   Download

Whilst the level of CQ and the factors that influence CQ have been investigated among business students, it has not been applied to the academics responsible for their education. In the context of CQ, there is a lack of knowledge regarding the capacity or preparedness of university academics to deal with the increasing phenomenon of multiculturalism in the classroom. This research addressed this gap through an examination of the level of CQ exhibited by Australian accounting academics.

305p runthenight04 02-02-2023 6 3   Download

This thesis focuses on the management control function in Australian small businesses. The main function of a Management Control System (MCS) is strategy implementation. It is the system used by management to plan and control the firm’s performance. Elements of the MCS include strategic planning, budgeting, resource allocation, forecasting, performance measurement and evaluation and the core management accounting system (Anthony & Govindarajan, 2007).

439p runthenight04 02-02-2023 4 2   Download

The objectives of the study are: to extend the literature in several ways. First, the relationship between strategictype and organisational capabilities has been predominately investigated in the context of the private sector, not the public sector; To provide evidence about the comparative impacts of two contemporary control devices adapted by management of GBEs, as organisations that operated in a nexus between private sector market conditions and public sector ownership and oversight conditions; To provide evidence about the mix of congruency factors (i.e.

261p runthenight04 02-02-2023 7 2   Download

The thesis "Performance measurement evolution and accountability in Indonesian regional governments" explores the development and implementation of a performance measurement system in Indonesian regional governments. A field study approach is employed in which publicly available and internal documents, together with semi-structured interviews, are used as a comprehensive source of evidence.

181p runthenight04 02-02-2023 10 4   Download

This thesis investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work is not intended to be a thesis on history. Nor is it a thesis on accounting theories. Rather, the work looks at historical events from the perspective of a modern accountant.

90p runthenight04 02-02-2023 11 4   Download

Report "Accounting information system: E-Commerce business and accounting problems in E-commerce" has present the content: overview E-commerce and Accounting Information System (AIS); problems with accounting information systems at enterprises; information security; ensure that electronic systems for transmitting, receiving, and processing customer order information operate efficiently and provide accurate information;...

16p minhlong26052001 08-08-2022 16 8   Download

The main topics covered in "E-commerce business and accounting problems in e-commerce" include: overview e commerce and accounting information system; problems with accounting information systems at enterprises and solution;...

39p minhlong26052001 08-08-2022 18 6   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or ‘combined heat and power’, in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers’ requirements as well as boost the production of electricity.

247p runordie3 06-07-2022 10 4   Download

The research methods involved participatory action research during the projects, followed by semi-structured interviews with key decision makers after project completion. The analysis was conducted by a combination of manual processes and NVivo software. The analysis revealed decision makers perceived two specific tools, being personas and Journey maps, as having influenced their ‘felt’ accountability.

166p runordie3 06-07-2022 12 4   Download

The thesis "The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective" investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work looks at historical events from the perspective of a modern accountant.

90p runordie3 06-07-2022 8 2   Download

The research objective of the thesis is to evaluate the impact of external and internal environmental factors on the implementation of reverse logistics and economic results; provide research implications on reverse logistics implementation management to help retail businesses improve economic results.

29p kethamoi12 15-05-2021 32 2   Download

The content of the thesis explores the current situation of applying modern management accounting in enterprises; factor analysis and testing the reliability of the official scale; test the difference between groups of businesses to the intention to apply modern management accounting.

12p kethamoi12 15-05-2021 17 2   Download