Information quality and management accounting

The paper aims to estimate the effect of financial statement reliability on listed firms’ performance in Vietnam, particularly on the Ho Chi Minh City Stock Exchange, from 2015 to 2022. Reliability is a crthe listedattribute of information quality in financial statements, and by using the quantitative method (feasible generalized least squares – FGLS), the findings show that reliability positively affects listed firms’ performance with a confidence interval of 95%.

10p leminhvu111 07-06-2024 1 0   Download

The article focuses on analysing the impact of Artificial Intelligence and Big Data on accounting nowadays and in the future in terms of organisational personnel apparatus, human resources, the degree of application of information technology, and the role of an accountant. Since then, the author has contributed practical notes to future accountants to improve the quality of accounting work, especially management accountants in business management, which is consistent with the development of AI and Big Data.

6p leminhvu111 07-06-2024 0 0   Download

. The study aims to shed light on the relationship between accounting conservatism and the improvement of the quality of financial statements, and the effect of this relationship on the supply chain of the organization in the financial market. Conservatism can be used by the company management as a way of accounting alternatives in an opportunistic and practical way through some accounting policies that the companies apply. In order to reach the study goals, the necessary data and information have been gathered to test the study hypotheses.

14p longtimenosee10 26-04-2024 2 1   Download

This study aims to determine the effect of using enterprise resource planning (ERP) technology and knowledge management on the quality of accounting information systems. The study was conducted on 30 state-owned enterprises in Gorontalo province where the respondents were managers, and financial heads / supervisors, using survey methods. Data testing uses Structural Equation Modeling (SEM) with Part Least Square (PLS) analysis approach

7p longtimenosee10 26-04-2024 3 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The main reason for choosing this kind of research problem was growing importance of information about quality costs in the era of corporate social responsibility, which has been observed recently. Therefore, the aim of framework is to present a nature and significance of quality costing and proquality cost accounting in the management of a modern enterprise.

10p longtimenosee10 26-04-2024 2 1   Download

This study aimed to identify the role of the use of modern administrative techniques in managerial accounting, which is the target cost technology and cost technology based on activities and quality cost technology, value engineering technology in reducing production costs in Jordanian industrial companies listed on the Amman Stock Exchange, as these technologies demonstrated its high ability to reduce costs in industrial companies and provide the necessary information to the higher departments to take appropriate decisions, which guaranteed these companies competing in the market and conti...

10p longtimenosee07 29-03-2024 7 2   Download

This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information.

6p longtimenosee06 27-03-2024 4 2   Download

This research aims to (1) investigate influence of accounting information systems on supply chain management capability of maize, (2) study influence of supply chain management capability on sustainable competitive advantages of maize in Tak special economic zone (Tak SEZ), and (3) examine influence of accounting information systems on sustainable competitive advantages of maize. The data was collected from samples of 580 households by using questionnaires.

11p longtimenosee04 06-03-2024 2 1   Download

Part 1 of ebook "Reshaping accounting and management control systems: New opportunities from business information systems" provides readers with contents including: trends of digital innovation applied to accounting information and management control systems; data quality and data management in banking industry, empirical evidence from small Italian banks; how to integrate languages on safety; cloud computing adoption in Italian SMEs; legislation-aware cloud computing;...

167p mocthanhdao0210 19-11-2023 6 4   Download

Ebook "Information quality and management accounting: A simulation analysis of biases in costing systems" investigates the impact of a set of input biases in raw accounting data on the quality of the provided information in the case of traditional costing systems. The focus of this simulation study is twofold. On the one hand, the impact of traditional costing system sophistication on error propagation in the case of a set of input biases is investigated.

204p loivantrinh 29-10-2023 4 4   Download

Earnings management is the act of corporate to adjust financial reports to present positive earnings, positive profit growth and gain positive predictive analysis from report through accounting techniques. The financial statements are of great value to all users in decision making and the smoothing earnings will affect the quality of accounting information presented on the reports. Therefore, the research on earnings management is important to information users, attracting attention from the global academic community

8p nhanchienthien 25-07-2023 6 4   Download

Our objective was to characterize physicians’ participation in delivery and payment reform programs over time and describe how participants in these programs were using health information technology (IT) to coordinate care, engage patients, manage patient populations, and improve quality.

10p visteverogers 24-06-2023 5 2   Download

Marine debris assessment gives information about their quantity, type, and composition, which provides data to help with their management and control. The authors conducted two surveys at three beaches at Sam Son, Hai Tien, Hai Hoa) in Thanh Hoa province in March 2020 and July 2020, respectively, during an inactive and active tourism period. A total of 3,803 waste units were collected for assessment, of which plastic waste accounts for more than 98%.

12p vielonmusk 21-01-2022 27 0   Download

. Independent audit firms can contribute to the quality improvement of financial information by providing financial statements audit service that enables interested users to access the reliable and reliable financial information. However, financial statements audit service quality in Vietnam is still a controversial matters. Therefore, This research arms to provide readers with an objective view on current financial statement audit service quality in Vietnam.

10p huyetthienthan 23-11-2021 16 0   Download

This research is the basis for applying the research model of factors affecting the satisfaction of information and economic information requirements on cost, revenue and performance in COE, and is the basis for proposing recommendations which contribute to improving the quality of management accounting information to better meet the needs of managers.

11p vijihyo2711 25-09-2021 8 1   Download

After studying this chapter, you should be able to: understand how firms create value and manage performance, understand how users use information about performance to make decisions, understand the concept of and be able to assess quality of earnings/information,...

63p koxih_kothogmih6 22-09-2020 17 0   Download

The dissertation provides an overview of issues related to the organization of the cost management accounting information system and the organizational factors affecting the quality of the cost management accounting information.

26p cothumenhmong6 17-07-2020 28 1   Download

This article aims to determine management support, the quality of accounting information systems and the quality of accounting information. The method used in this research is descriptive and verification method (verificative research).

7p lucastanguyen 01-06-2020 31 4   Download

This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam.

12p kelseynguyen 26-05-2020 42 3   Download