Accounting Information

This paper aims to estimate a translog stochastic frontier production function in the analysis of a balanced panel of 147 mixed Catalan farms in a five-year period (1989)(1990)(1991)(1992)(1993), in order to attempt to measure and explain variation in output inefficiency scores with a one-stage approach. The mean output efficiency in the period analysed was estimated to be 62.3%. Using techniques for confidence interval estimation we showed that 62.7% of the observations present efficiency scores statistically lower than 0.95. In the inefficiency effects model we test the influence of management on technical efficiency by including variables that relate both to personal aspects and to aspects of the decision-making process of the farmer. Fully integrated management based on reliable accounting information and comprising planning and control phases reveals to be a significant factor positively affecting farm efficiency. Farm efficiency levels were also found to be positively influenced by farm size, and farm environmental variables such as rented and irrigated area are seen to negatively influence farm efficiency levels.

According to research, accounting information-especially earnings-has remained valuable and relevant over time. Rather, other accounting elements like growth prospects and intangible assets have become more relevant, particularly in light of the new economy.

XBRL stands for extensible business reporting language. It is an XML based computer language for reporting business information. In December 2008, the United States Securities and Exchange Commission (US SEC) voted to require public filers to provide a supplemental exhibit of their financial statements (including footnotes) in XBRL, with the top approximately 500 public companies required to comply with this new requirement starting on June 15, 2009, and the phase-in of this requirement for the other filers to be completed on June 15, 2011. The file created using the XRBL language is called an XBRL instance document. Under this requirement, the filers are not required to obtain a third party assurance on the XBRL instance document. The main reason for not requiring a third party independent assurance of XBRL instance documents is to encourage filers to comply with the SEC requirement without incurring much added costs. In addition, to encourage the filers to comply with this requirement, the SEC is not holding filers legally liable of any errors in the filed XBRL instance documents so long as they look similar to the standard reports when viewed using the SEC viewer. Even though the SEC is not currently requiring a third party assurance of the XBRL instance documents of the SEC filings, it is in the best interest of the public that these documents be assured. Although there have been efforts by both the practitioners and academics to investigate issues involved in providing assurance on XBRL documents, these efforts have been focused on the specifics of the assurance process and the difficulties involved in it, and not on developing a framework of assertions. Even the American Institute of Certified Public Accountants recent publication SOP 09-1 provides only an illustrative list of management assertions for handling the XBRL-tagging engagements under the SSAEs as agreed-upon procedures without considering a framework. Without a conceptual framework, the assurance process for XBRL instance document would be ad hoc and inconsistent. This paper develops a set of assertions for providing assurance on XBRL instance documents similar to the management assertions for financial audits. Further, we discuss how such a framework would assist auditors in planning and evaluating such an engagement by collecting appropriate items of evidence pertaining to specific assertions to form an opinion whether the instance document is a true representation of the standard format (i.e., ASCII or HTML) document. We also discuss how the use of new technology would make the assurance process more effective and efficient.

In this paper we review and discuss some recent attempts at ontological re-engineering of REA in the light of the UFO ontology and the OntoUML language, focusing in particular on different choices concerning the UFO notion of relator. We also take this as an opportunity to clarify and revise Guarino and Guizzardi’s general theory of reification and truthmaking proposed in the past.

Con el objetivo de mejorar el grado de eficiencia de las instituciones hospitalarias, en el año 2002, el Gobierno Portugués transformó treinta y cuatro hospitales en treinta y un Hospitales-empresa. Este cambio en los modelos de gestión utilizados generó nuevas necesidades de información, que motivaron que se procediera a la reestructuración del sistema de información y control de gestión. Sin embargo, el principal problema subyacente a esta reestructuración está en la necesidad de que los profesionales de la salud realmente integren la información contable con la información clínica en sus procesos de toma de decisiones. Nuestro trabajo está basado en un estudio de caso y tiene como objetivo aclarar las siguientes cuestiones de investigación: ¿Los profesionales de la salud utilizan la información económico-financiera disponible? Y¿Cuáles son los factores que condicionan la utilización de dicha información? PALABRAS CLAVE: Nueva Gestión Pública, gestión hospitalaria; información contable, información clinica.

ABSTRACT
This study set out to examine audit quality and earnings management in Nigeria listed oil and gas companies. The specific focus of the study was to investigate the relationship between audit firm tenure and audit quality; assess the effect of audit committee on audit quality; and examine the relationship between audit quality and earnings management. This research work is hinged on agency and stakeholders theories. The data for this study were collected from the financial statements of the companies studied, journal articles, reports, periodicals, websites and magazines. The research study nine (9) oil and gas companies and covered a 20 (2000-2019) year period. The study adopted Ordinary Least Square method of data analysis to analyse the data collected and decisions were made from the statistical result. Conclusions of this study were made from the empirical findings. From the empirical result of this research this study concludes that there is significant negative relationship between audit quality and audit committee meeting. This means that as the audit committee meeting increase, audit quality tend to decreases. This study concludes among others that significant positive relationship exists between audit quality (AUQTY) and firm age (AGE); there is significant positive relationship between board size and audit quality; there is significant negative relationship between audit fee (FEE) and audit quality (AUQTY); there is significant negative relationship between earnings management (EMGT) and audit quality (AUQTY); there is significant positive relationship between cash flow from operation and audit quality; and  that there is significant negative relationship between liquidity ratio and audit quality. Therefore, this study recommends that firms should find a better way to monitor statutory audit rather than increasing meetings of audit committee; that firms should have on its board members a reasonably enough numbers that will help to monitor preparation and presentation of financial statements; government also should ensure that all firms comply with minimum number of board members; and that firms should work towards ensuring audit quality to minimize earnings management. Government should not relent in ensuring that financial statements of companies comply with all relevant laws and regulations.

Why do rockets need so much power to lift off? Why do humans walk on two legs? To answer these questions, we are likely to call upon the theories of gravity and evolution. These theories are generally held in high regard for their powers of explanation and prediction, but what is it that gives them their authority? In fact, what is a theory? Furthermore, what is the relevance of accounting theory to accounting? 

This paper explores how IVS 500 affects the valuation of complex financial instruments such as derivatives and structured products. It analyzes the transparency and comparability achieved through standard methods and emphasizes the challenges of limited liquidity and opaque market data. Findings show that IVS 500 improves valuation consistency when combined with robust disclosure and model governance. The study recommends integrating sensitivity analysis and risk disclosures to enhance stakeholder understanding and confidence.

The medium for processing and reporting corporate financial and business information through the supply chain from the manager-preparer to government regulators and to external users has been evolving. In Australia, some major regulatory agencies of federal and state governments recently went 'live' with a coordinated on-line reporting facility called Standard Business Reporting (SBR), based on XBRL taxonomies for electronic data exchange. The take up by businesses of this medium compliance reporting of financial, tax and other business data to government regulators, is initially voluntarily. The objective of this paper is to assess SBR's prospects of widespread adoption by businesses, users and regulators in Australia. An assessment is provided of the normative arguments in support and against the implementation of XBRL from the viewpoints of corporate financial and business information stakeholder users, management preparers and government regulators. The limited ex...

Individuals' decisions and subsequent actions fl ow from their understanding of the surroundings in which they operate. In order to facilitate economic and fi nancial sustainability, individuals need the cognitive ability to understand fi nancial information in the context of these surroundings. The intellectual construct inferred from this encompassing and complex process is fi nancial literacy. The term 'fi nancial literacy' consists of the words 'fi nancial' and 'literacy', both of which are used to represent a myriad of issues that can easily lose their relevance when used together. This article addresses the interface (or gap) between information (matter) and decision-making (mind). The dualism of fi nancial literacy, matter and mind, is explored by means of a literature review and an empirical survey. From the survey, respondents' perceptions of the fi nancial literacy construct were gleaned. Awareness of fi nancial literacy from the interface perspective promotes a deeper understanding of the concept. Recommendations are made to assist organisations and individuals to overcome fi nancial uncertainties.

Un ni iv ve er rs si it ty y o of f P Pr re et to or ri ia a particular, I would like to sincerely thank the following: • My Lord, for the grace, courage and strength to persevere. • My promoter, Professor Daan Gouws, for his able guidance and the exceptional manner in which he mentored, inspired and encouraged me to complete the study. • My husband, Henry, for his technical assistance and motivation throughout this study. • My children, family and friends for their support and tolerance. • My colleagues at the Department of Management Accounting at Unisa for allowing me the time to complete my thesis. • Miss Yvonne van Stuyvenberg, of Unisa Library, for her efficiency, willingness and friendly assistance in the collection of relevant literature sources. • Professor Francois Steffens and Ms Jaqui Sommerville of the Department of Statistics at the University of Pretoria for their invaluable assistance with the compilation and processing of the questionnaire and research results. • The individuals at the different organisations who diligently distributed and collected the questionnaires. • Moya Joubert from Unisa for editing my thesis. • The anonymous reviewers of this thesis who provided valuable feedback.

As part of a future international accounting standard, the USA Financial Accounting Standards Board and UK International Accounting Standards Board recently updated their description of the financial reporting information characteristics that determine its decision ...

El objetivo del trabajo es presentar el tratamiento contable que corresponde a los activos biológicos en un sistema de producción porcina. Incluye un resumen sobre los mismo, la descripción de las cuestiones de medición y exposición de acuerdo con la normativa contable nacional y su aplicación a los datos obtenidos al establecimiento que sirve como base. El análisis se realiza a partir de la aplicación de la RT 46 de la FACPCE vigente para ejercicios iniciados el 01 de enero de 2018 y se trabaja con los datos de un establecimiento ubicado al norte de la provincia de Buenos Aires, para el período enero-junio de 2018. Contribuye al desarrollo de un sistema contable que facilite la tarea del contador y sirva de base para la preparación de la información financiera. Demuestra que la información suministrada por un ente agropecuario mejora sustancialmente, cuando se incorpora el concepto de producción a los estados contables.

Human resources are the main source of knowledge in firms, and are considered a critical resource, perhaps even the most important (Johanson, 2005). For this reason, HR management and development are crucial in increasing the value of a firm. The objective of this paper is to analyse the influence that the investment in training has over the total value of intangibles. A model has been proposed to analyse the relationship between investment in human resources and the total value of intangibles. From this, a positive relationship between both variables is obtained, that is, investment in training employees generates increases in terms of the future intangible value of the firm. Key words: Intellectual capital, human capital, training, depreciation, firm value.

The goal of this study is to see if there is a link between dividends per share, retained profits per share, and Jordanian stock prices. Previous studies examined these factors separately; however, in this study, all of these variables were included, in addition to financial leverage, which served as the control variable. The sample used for this purpose was acquired as panel data from 9 Jordanian enterprises from 2015 to 2019. To assess data, fixed effect models were used. The share price was employed as the dependent variable in this study. As independent variables, dividends per share and retained earnings per share were used. In addition, financial leverage is used as a control variable. The results show that share price has been positively impacted by dividends per share, while it has been insignificantly impacted by retained earnings per share and financial leverage.

Objective
Given that managers play a crucial role in grounded and old theories such as agency theory, stewardship theory, and contracts theory, the concept of managerial ability and its measurement has attracted the researchers' attention. Recent dominant perspective emphasizes that manager's ability is reflected in the firm's performance. Therefore, measuring managerial ability depends on the separation of the manager's performance from the firm's performance, and the more the manager's contribution to the company's performance, the higher ability he/she has. The current study seeks to develop a model to measure managerial ability, taking into account the unique circumstances of the country in which the companies operate.
Methods
To develop a model for measuring managerial ability, a comprehensive approach is applied including systematic literature review, interpretive analysis of interviews with experts, and a descriptive method. In systematic literature review domestic and foreign studies and reliable information sources and databases is applied based on specific related keywords. Additionally, interviews with experts such as executive managers, financial managers, internal and external auditors, and academics were analyzed using interpretive analysis based on chain sampling. To run and validate the designed model, data from 158 firms listed on the Tehran Stock Exchange (TSE) across 12 industries from 2012 to 2021 is used. Triangulation was employed to evaluate the research validity, considering multiple dimensions including methodology, data, and the researchers. This rigorous approach ensures the reliability and robustness of the model developed for measuring managerial ability.

∗ Introducir nuevos o mejorados productos en el mercado nacional o extranjero (ejemplos: medicamentos, equipos, dispositivos médicos, diagnosticadores; y de productores: LABEX, IMEFA, CIDEM, CQF, etc.). ∗ Introducir nuevos o mejorados servicios (ejemplos: nuevos servicios quirúrgicos, preventivos, de atención estomatológica, PPU). ∗ Implantar nuevos o mejorados procesos productivos o procedimientos (ejemplos: medicoquirúrgicos, docente-educativos, informativos y de automatización). ∗ Introducir y validar nuevas o mejoradas técnicas de gerencia y sistemas organizacionales con los que se presta atención sanitaria y que se aplican en nuestras fábricas y empresas.

ii AGRADECIMENTO Agradeço a todas as pessoas que, de uma forma ou de outra, contribuíram para a realização deste trabalho de investigação. Principalmente a minha família pelo apoio e pelo incentivo que sempre me deram e a todos meus amigos e colegas. Agradeço especialmente a Professora Doutora Ana Bela Delicado Teixeira orientadora desta dissertação, pelo estímulo evidenciado ao longo da realização deste estudo pelo incentivo dado na escolha do tema e pela sua disponibilidade de colaborar.

ii AGRADECIMENTO Agradeço a todas as pessoas que, de uma forma ou de outra, contribuíram para a realização deste trabalho de investigação. Principalmente a minha família pelo apoio e pelo incentivo que sempre me deram e a todos meus amigos e colegas. Agradeço especialmente a Professora Doutora Ana Bela Delicado Teixeira orientadora desta dissertação, pelo estímulo evidenciado ao longo da realização deste estudo pelo incentivo dado na escolha do tema e pela sua disponibilidade de colaborar.

Based on Easton & Harris model (1991), this study aims to investigate the relationship between accounting information reported in financial statements and stock returns. We collected the sample of 108 listed firms on the Ho Chi Minh stock market - the most developmental economic zone in Vietnam during the period of 4 years, from 2010 to 2013. In order to examine the relationship, this paper principally used quantity approach and data estimation techniques of Pooled Regression Model, Fixed Effects Model (FEM) and Random Effects Model (REM). We then utilized the Hausman Test to choose an appropriate model between FEM and REM. The results indicate that there is an association between accounting information and stock returns in Vietnam, but this association is considerably weak. It implies that the accounting information is less useful to make investment decisions in the Vietnamese stock market.

ABSTRACT
This study aims to assess the quality control practices employed by KPMG to enhance auditor independence and objectivity within their audit processes. Using a case study design and a mixed-methods approach, the study utilized primary data collection through a questionnaire distributed to 40 auditors at KPMG. The research focuses on four key objectives: examining the current quality control practices at KPMG, analyzing the impact of these practices on auditor objectivity, identifying potential threats to independence and objectivity within KPMG’s audit processes, and evaluating the effectiveness of regulatory frameworks, such as PCAOB and IAASB, in supporting these quality control initiatives. After data collection they were summarized and analyzed by using SPSS and presented in tables, frequencies and percentages as well as mean and standard deviation.
The findings revealed that KPMG’s well-structured quality control system, which includes continuous training, internal monitoring, and clear policies on independence and ethical conduct, plays a critical role in enhancing auditor independence and objectivity. Additionally, the study highlights the significant impact of quality control mechanisms, such as regular engagement reviews and professional skepticism, in mitigating potential threats to auditor objectivity, including economic dependence and long-term client relationships. Furthermore, the study emphasized that regulatory oversight from bodies like the PCAOB and IAASB strengthens KPMG’s quality control practices and promotes adherence to professional standards.
Overall, this study provides valuable insights into how quality control measures and regulatory frameworks can enhance audit quality and reinforce auditor independence. The findings are useful for audit practitioners, regulators, and policymakers aiming to improve the effectiveness of quality control systems in auditing.

This study seeks to substantiate its proposition through two research objectives: (1) To investigate the impact of customer accounting (CA) information usage on companies’ performance; and (2) to determine the moderating effect of perceived environmental uncertainty (PEU) on the relationship between CA information and companies’ performance. This study develops a theoretical framework by applying interaction fit. To answer the research questions, the study follows a sequential explanatory design and the data is collected in two phases. In the first phase, 172 questionnaires are distributed to managers, of which 97 questionnaires are deemed usable. The results of this stage indicate that CA information usage significantly influences organizational performance, and that there is a moderating effect of PEU on the relationship between CA information and organizational performance. The second phase aims to validate the quantitative results via seven semi-structured interviews. The result...

This study seeks to substantiate its proposition through two research objectives: (1) To investigate the impact of customer accounting (CA) information usage on companies’ performance; and (2) to determine the moderating effect of perceived environmental uncertainty (PEU) on the relationship between CA information and companies’ performance. This study develops a theoretical framework by applying interaction fit. To answer the research questions, the study follows a sequential explanatory design and the data is collected in two phases. In the first phase, 172 questionnaires are distributed to managers, of which 97 questionnaires are deemed usable. The results of this stage indicate that CA information usage significantly influences organizational performance, and that there is a moderating effect of PEU on the relationship between CA information and organizational performance. The second phase aims to validate the quantitative results via seven semi-structured interviews. The result...

Audit quality is crucial for upholding the integrity of the audit profession. However, due to its complex nature, auditing firms find it challenging to integrate audit quality as part of their organizational mandates. The main purpose of this study was to describe and analyze the status of audit quality within the global audit industry over the past decade thru the perspective of the Big 4 firms. Data were gathered from published annual reports spanning a ten-year period thru in-depth document analysis and were subjected to statistical, trends, and comparative analyses. Results revealed that the Big 4 have already been integrating audit quality concepts in their organizational operations even before formal audit quality management standards have been promulgated. They were able to identify proxies for effectively measuring audit quality. In addition, they also determined indicators that could potentially influence audit quality and classified them according to both organizational and operational parameters. These findings suggest that the Big 4 identify themselves as comprehensive organizational entities other than being mere external assurance providers. Smaller and local auditing firms can therefore look to the Big 4 for guidance on how to achieve and integrate audit quality within their own unique organizational and operational contexts.

We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com) database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

Management discussion and analysis (MD&A) include statements that are referred to as forward-looking information. Disclosure of the Management discussion and analysis (MD&A) Report provided information that you invest your rationale in making your investment decision concerning the added value created by your use. The primary purpose of this study is to investigate the effect of forward-looking information disclosure on stock price response. For this purpose, the data of 140 manufacturing companies listed on the Tehran Stock Exchange and OTC from 1394 to 1398 have been studied and analyzed through combined data. In order to investigate the effect of forward-looking information disclosure on stock prices, Olson (1995) model and then, through the Zong Wong test, the significance of Olson (1995) model coefficients and the first hypothesis model were required. Initially, To measure the disclosure of forward-looking information stimulated the impact of future words and was surveyed by financial analysts following research (Hassanin and Hosseini, 2015). Then, using the Savara method, which is one of the methods to solve the multi-criteria problem, the words influencing the decision of investors to pass the eleventh weight were placed. The results of the first hypothesis study showed that the disclosure of forward-looking information was examined in a sample of cases, whether the information was not high and whether a stock price response was required. Also, the results of the second hypothesis show that the lack of environmental need has a positive and significant effect on the relationship between forward-looking information disclosure and stock price reaction.

Partindo da premissa de que as informacoes financeiras sao as principais referencias para tomada de decisao, sendo as demonstracoes contabeis sua principal fonte,este trabalho analisa a relevância das informacoes contidas nas demonstracoes contabeis preparadas no padrao da Legislacao Societaria antes e apos a adocao das Normas Internacionais de Contabilidade (IFRS) comparando seus reflexos nos precos das acoes das empresas brasileiras listadas na BOVESPA. O objetivo consiste em verificar se as demonstracoes estruturadas segundo o IFRS possuem maior impacto no retorno anormal das acoes quando comparadas as demonstracoes estruturadas na base da legislacao societaria antes da adocao da IFRS.O arcabouco teorico abrangeu a Hipotese de Mercados Eficientes-HME, Information Aproach e convergencias as normas internacionais de contabilidade. A metodologia adotada compreendeu estudos de eventos, onde foram comparados os Retornos Anormais Diarios ( RA ) e Retornos Anormais Acumulados ( RAA ) co...

This study examines the attributive factors of decision-making process among selected institutions in emerging economies. The researchers used a survey research design to study accounting information quality and its relationship with decision-making approach. The current work was quantitative in nature where purposive and random sampling methods were employed. The sample consists of thirty-seven (37) respondents with a mix percentage of male and female. Results from the study indicated that the quality of accounting information such as accuracy, timeliness, conciseness, relevancy, and reliability significantly aid and determine the decision-making process. From the findings of this study, it can be concluded that the quality of accounting information had a positive and significant impact on decision-making process in public-sector organizations. It was noted that decisionmaking and traits of financial information are cyclical in nature. They are described as input and output relationship. The study suggests that new initiatives be implemented to improve the predictive value aimed at improving decision-making using accounting information.

“The role of financial statement analysis on investment decision making: a case of the retail
sector of Zimbabwe”

The main objective of this research study was focused on the role of financial statement
analysis, typically to investors for good investment decisions. It was however prompted by the
need of enhancing the quality of accounting information, the reliability, relevance and the
credibility of the accounting information for quality investment decisions. Given the rise and
likelihood of accounting fraud or scandals, creative accounting, corruption, and many other malpractices which may deter the effectiveness and the reliability of accounting information, financial statements analysis then comes into place to effectively restore the reliability and the credibility of such information, Many other positive results have been yielded through the use of financial statement analysis, which among others includes the enhanced explanatory value
of a company’s finances, a clear picture of an entity’s overall performance in terms of profitability, asset utilisation, as well as contributing towards good internal control systems, reduction of risks associated with uninformed investments and lastly better assurance is given to the investors by trying to predict the future value of a company’s financial position through various analysis tools such as trend analysis, comparative financial statements and many others.
The research project also appreciates that financial statements are historical in nature,
nevertheless the role of financial statement analysis seems to be proactive rather than reactive
as it tries to predict the future trends, thus it yields greater value on the qualitative side of accounting by explaining such areas which may not be disclosed in general financial reporting.
The researcher was satisfied using a descriptive survey design, which was deemed to be the
most appropriate. A descriptive research was proposed because the research is qualitative in
nature, aimed at evaluating the role of financial statement analysis on investment making
decisions as well as appreciating its shortcomings and possible measures to improve the
contribution of financial information to investors. A sample of 20 study respondents was selected on the basis of judgemental sampling and questionnaires which contained structured interviews were employed and distributed to a cluster of senior managers, individual shareholders and institutional shareholders. Among other tools, bar graphs, tables and pie
charts were used in the presentation of data. In summary the research study observed that
financial statement analysis is of practical relevancy in today’s investment arena where the future is mostly uncertain, accounts being window dressed against the needs by investors of reliable and futuristic investment financial reporting information.

Conclusively the researcher recommended that investors who find it difficult to understand financial statement analysis are encouraged to seek the services of qualified accounting personnel, the use of less technical terms by the preparers of financial statements in order to house various investors in the financial analysis process and majorly the researcher advised companies to regularly carryout educational seminars with their investors so that they could fully understand how the analysis operate. Lastly the Financial Reporting frameworks, IFRSs and IASs have also immensely contributed towards the role of financial statement analysis by setting out the basis of good corporate reporting whose objectives are key to relevancy and reliability of financial reports.
Independent external auditors also supports the notion of financial statement analysis towards
a crime free accounting environment which thus benefits investors.

Las IFRS son normas contables internacionales establecidas por el IASB
con pretensión de universalización. Luego de diez años, la eficacia de esos modelos contables comienza a recibir críticas. Este trabajo no trata de la hermenéutica de las IFRS, sino a lo que éstas están destinadas: las grandes empresas y las PME. El objetivo que se pretende es verificar cuál es el papel de esas corporaciones en el centro de la economía globalizada y qué lugar corresponde a las PME. Se constató que unas pocas corporaciones aún concentran una parte significativa del PIB global, aunque la participación de las PME también es bastante significativa. En ningún caso, la aplicación de las IFRS ha sido completamente fructífera, ni siquiera se aplica efectivamente por las empresas, por las PME, o por los países; tanto por imposibilidades, como por diferencias culturales.

Ludwig Von Mises (1881-1973), um dos pais do neoliberalismo, defende a tese de que a contabilidade é “inteiramente inaplicável e inútil a qualquer consideração que não leve em conta o ponto de vista dos indivíduos”. Ela tem a ver com o cálculo dos lucros dos indivíduos, não com valores “sociais” imaginários e com o bem estar “social” (229).
O objetivo do presente trabalho é discutir a validade de sua afirmação, tendo em vista: 1) que a sua visão da contabilidade é restrita ao fato operativo da regulamentação da profissão contábil, momento em que o contador se alia ao proprietário (indivíduo) como forma de se fortalecer profissionalmente; 2) que o seu conceito de contabilidade não leva em conta a vasta literatura contábil, proeminente no seu tempo; 3) o curso da socialidade assumido pela contabilidade nos tempos atuais.

Importance, comprehensiveness, verifiability, neutrality, timeliness, comparability, and integrity characterize a well-defined
financial report of any organisation. Nigeria has a thoroughly reviewed accounting system which is a major factor that enhances
the profitability of most NGOs. For anybody to collect genuine data from a real source, a questionnaire has to be drafted and
used. The results so obtained were analysed, and in most cases, presented in the form of percentages, averages, and standard
deviations. The intended respondents off this research included financial professionals of renowned non-profit organizations in
Rivers State of Nigeria. The respondents distributed a total of 55 questionnaires and returned 50 questionnaires, representing
90% of the total. To achieve a better analysis, the ANOVA One-way technique ware was used. Our findings revealed that, the
accounting system has a substantial impact on the effectiveness of non-profit organizations. It is our recommendation that
Non-profit organizations maintain adequate record-keeping in full compliance with the international reporting standards; follow
proper recruitment procedures; carry out regular trainings for their accounting personnel in modern software on a constant
schedule; carry out routing and annual auditing of their financial statements; and most importantly, incorporate good accounting
and internal control systems.

The negative relationship between the distress risk and stock returns is known as the abnormality of the risk of distress risk, and recent studies consider stock mispricing as one of the factors that cause this abnormality. For this reason, the aim of this research is to first investigate the impact of the distress risk on stock returns in order to identify the abnormality of the distress risk, and in the next step, this research has examined the moderating effect of stock mispricing on the relationship between distress risk and stock returns. In order to test the hypotheses of the research, a number of 106 companies were selected as a selected sample during the years 2012-2022, and to analyze its data from a multivariate regression model using panel data, the results were examined. The findings of the research proved that the distress risk had a negative and significant effect on stock returns, but the moderating effect of mispricing on the negative relationship between the risk of distress risk and stock returns was not confirmed. In other words, the results of the research show that the negative impact of the risk distress risk on stock returns is not dependent on the stock mispricing.

International accounting standards, which are regarded as high quality standards, result in high quality accounting information. The concept of the quality of accounting information being a multidimensional concept we have decided to refer to a particular attribute which is value relevance. The objective of our research is to study the relationship between value relevance and the mandatory adoption of IFRS. In order to study this relationship, we have referred to a context where the vision of accounting is different from the Anglo-Saxon vision, so the French context seemed to us to be the most relevant. We specifically referred to the SBF 120 companies that we examined over two time periods: from 2003 to 2004 and from 2005 to 2008. In order to assess the level of relevance, we referred to the Ohlson (1995) model, which establishes the relationship between the stock price of shares and the book value of equity. After an empirical analysis, we concluded that the transition to international accounting standards has led to more relevant accounting information. Our research thus proves that the transition to international accounting standards has been beneficial.

Purpose: The purpose of this study is to determine the factors that influence individual investor behavior in the Pakistani financial markets.
Design/methodology/approach: Cronbach's Alpha, Chi square test, Descriptive statistic and Frequency distribution have been used to find the extent of influence of these 30 variables on the investor's behavior of Pakistan financial market.
Findings: The most influencing factors in terms of order are expected corporate earnings, dividends paid, stock marketability, condition of financial statements, expected dividends, current economic indicators, past performance of the firm stock, broker recommendations, firm status in industry and get rich quick. The least influencing factors by order are religious reasons, political party affiliation, environmental record, perceived ethics of the firm and family member opinions. Two factors are such that they unexpectedly have least influence on the Pakistani investor's behavior that is religious reasons and family member opinions. One factor that is broker recommendation is unexpectedly highly influence Pakistani investors behavior in making their investment decision.
Practical implications: Pakistan is a developing country and due to the volatile nature of market most of the time investors rely on these factors which have been observed in this study. The results of this research are mostly consistent with the evidences in previous studies. This study, hopefully, will help investors to be aware of the impact of these factors in their decision making in the stock market, thus increasing the rationality of investment decisions for enhanced market efficiency.
Originality/value: Behavioral finance is relatively a new subject in Pakistan. The study examines the factors influencing individual investor's behavior in Pakistan's financial market. The paper is based on a modified questionnaire administered to 102 investors and their response was measured for five groups of thirty variables. The groups are accounting information, firm image/self-image coincidence, neutral information, advocate recommendations and personal financial needs.

This paper examines patterns in the budgeting of information technology (IT). Using an econometric timeseries model of budgeted versus actual spending, the paper explores, in the context of healthcare settings, the relationship between past, present, and future budgets with past, present and future spending for IT and non-IT variables. The results show a distinct difference in the patterns of budgeted and actual spending across IT and non-IT variables. Notably, actual IT capital spending does not correlate significantly with past or budgeted IT spending. These results signal a need for more research in the design of IT budgets.

Financial reporting represents a current issue of economic environment, given globalization and the recent economic crisis. Accounting-as profession-along with the investors and state institutions have started a comprehensive project of accounting convergence designed to improve the comparability of accounting information released by financial statements synthesis. The success of the project can only be provided by taking into account several constraints imposed by the economic environment, and not only. Therefore, attention must be paid to the voice of capital markets and large multinational corporations regarding the future development of financial reporting.

O ambiente organizacional requer conteúdos informacionais para o alcance de metas que podem divergir em função dos valores culturais. Para o alcance das metas as organizações necessitam gerenciar variáveis como: receita, custo, produtividade, tributação, despesa, que estão associadas à Demonstração de Resultado do Exercício (DRE). O objetivo desta pesquisa é contribuir com a construção de uma modelagem a partir da DRE capaz de orientar as decisões no tocante a planejamentos e análises com ênfase na lucratividade. Cenário que conduz responder, como a DRE pode contribuir na construção de uma modelagem que orienta de forma sistêmica planejamentos e decisões no tocante a lucratividade e que, ainda, possa promover o conhecimento organizacional. Busca-se apresentar a DRE na perspectiva informacional; destacar o uso da informação na construção do conhecimento e elaborar a proposta de uma modelagem decisória a partir da DRE. No que se refere ao método, trata-se de discussão teórica, com abordagem qualitativa dos dados, cujos objetivos são de caráter descritivo, com estratégia bibliográfica e documental. Como resultado, a partir da abordagem sistêmica foi possível construir a MODRE (Modelagem decisória a partir da DRE no contexto da informação contábil), como um sistema de informação que subsidia as decisões estratégicas, táticas e operacionais através dos indicadores informacionais. Palavras-chave: Demonstração de Resultado do Exercício. Modelagem sistêmica. Conhecimento organizacional. Informação contábil. Tomada de decisões.

This study examined the effect of accounting information on share prices of Deposit Money Banks (DMB) in Nigeria. Accounting information was measured using earnings per share, assets per share and dividend per share while secondary data were collected from the annual reports of the sampled banks obtained from the websites of the banks and the Nigeria Exchange Group from 2013- 2022. The data for the study was analyzed using multiple regression analysis and findings of the study indicate that all the proxies of accounting information (EPS, APS and DPS) have positive significant effect on the share price of the sampled DMB. It was generally recommended that the banks should maintain an increase in the provision of accounting information to continually increase their share prices.

Through simultaneous examination of climatic factors such as temperature, relative humidity, and air flow, human perception of the surrounding environment can be understood. These variables, which are influenced by environmental conditions, have a significant impact on comfort and shape human thermal responses. Therefore, the combination of these factors has an inevitable psychological and physical impact on human comfort conditions. The main purpose of this research is to investigate the thermal conditions of the environment, which are correlated with human responses and can provide reliable predictions of comfort conditions. Thermal compatibility has also been selected as a theoretical model for research evaluation and its validity has been examined.
This article, in line with project Ashrae-884, focuses on estimating neutral temperature and thermal comfort boundaries for residents of residential buildings on Kish Island during two moderate to warm seasons. Data obtained from field studies in a hot and humid climate have been analyzed using a combination of variables through the statistical methods of correlation and regression analysis via Excel software to predict thermal comfort.
Based on the actual opinions, residents feel comfortable at higher temperatures than those stated in international standards. It is also observed that the average indoor temperature has been in harmony with the comfort temperature, and more importantly, there is an acceptable correlation between the neutral temperature and the monthly average temperature outside the building, which is evidence of the compatibility theory.
Since there is a difference of about 4 degrees between the actual and the predicted neutral temperature in this study, and according to Nickel's studies, every 1 degree difference in the neutral temperature creates a 7% difference in energy consumption in the same space, so by applying the results, we can achieve a 28% energy saving in residential areas. That's why architects are guided towards logical design, and relevant ministries are assisted on the scientific principles of energy consumption. In the present study, contemporary buildings are considered as a case study.

Objective: It is important for investors and traders to be aware of the stock price in listed companies, so it is important to identify the factors affecting Stock price informativeness. The purpose of the current research is to interpret the structural modeling of factors influencing Stock price informativeness in companies listed on the Iranian Stock Exchange.
Methods: The identification of factors affecting informativeness through research background and semi-structured interviews with qualitative content analysis method based on theoretical saturation technique was done with 17 professors and financial managers. The validity of the qualitative part of the research was confirmed by the method of relative content validity and reliability using Cohen's kappa index. Coding of the interviews using MAXQDA software led to the identification of 41 effective factors, after referring to experts and drawing a pie chart, 34 factors were determined as the most important factors affecting Stock price informativeness. In order to stratify and model the structural interpretation of the identified factors, the opinions of 41 financial managers of listed companies were used with the available non-probability sampling method and with the help of a paired comparison questionnaire. The validity of the questionnaire was confirmed using the content validity and its reliability using the test-post-test method.
Results: Interpretive structural modeling of the factors affecting Stock price informativeness led to the formation of thirteen levels, where economic factors and financial macroeconomic policies were the most effective, and transparency of financial information, auditors' management letter, and the type of auditor's comments were the most effective factors.
Conclusion: Identifying factors affecting awareness and information disclosure by companies in the financial sector is essential, it helps investors and other stakeholders to make more informed decisions.

This paper aims to study the effect of corporate financial performance on stock prices and consequently investors' decisions. The Jordanian banks enlisted in Amman Stock Exchange were studied over the period 2006-2017, as their average annual prices were linked in a multiple regression equation to the following independent variables (financial ratios), which are: Total Assets, Return on Equity, Return on Assets, Price-Earnings ratio, Price-to-Book ratio, Dividend per Share ratio and Debt ratio. Multiple regression analysis was used by SPSS to test the equation and showed that there are significant positive relationships between the average annual stock prices and the total assets, the Price-to-Book ratio and Dividend/Share ratio, while indicated a negative relationship with the Debt ratio. The rest of the independent variables were insignificant to the annual average stock prices.

La globalización económica ha llevado a la búsqueda de convergencia con estándares internacionales, al punto que las Normas Internacionales de Información Financiera (NIIF) se han convertido en las últimas décadas en el modelo contable de mayor aplicación en todo el mundo, tal como es el caso de los países sobre los cuales se basa esta investigación, de carácter descriptivo. Este documento es el primer avance de una investigación cuyo objetivo principal es presentar la evolución y el estado actual de la adopción del modelo contable de las NIIF en los países de Iberoamérica, España y Portugal, como parte del proceso de convergencia contable que se ha presentado a nivel mundial. Para tal efecto, este estudio se compone de cuatro partes. En la primera de ellas se describe, en forma general, el proceso de armonización contable internacional. Mientras, en los apartados siguientes, se presenta la descripción y evolución de la normatividad contable local de España, Perú y Argentina, hasta llegar al proceso de adopción de las NIIF o, en su caso, de adaptación de su normativa a estas disposiciones. Finalmente, en el análisis de la experiencia de cada país, se incluyen unas breves reflexiones finales sobre el proceso de convergencia hacia el modelo contable de las NIIF.

Resources-Events-Agents (REA) is the best known theoretical accounting enterprise database model, while SAP is the dominant enterprise resource-planning system. The purpose of this paper is to investigate some of the relationships between the underlying data models in REA and SAP. The criteria of Dunn and McCarthy [J. Inf. Syst. (1997) 31] for differentiating accounting systems (database orientation, semantic orientation, and structuring orientation) are used to structure a summary of those relationships. Although it is found that there are substantial similarities, SAP does have some implementation compromises that generally keep it from being fully REA. These compromises are based on the use of accounting artifacts and other, often, implementation-specific compromises. In addition, there are emerging differences between the two. A comparison between REA and SAP is important for a number of reasons. First, the tie between SAP and REA provides SAP with a theoretic basis. Second, the existence of a relationship between REA and SAP provides an important basis for the coverage of REA in the curriculum. Third, the opening of a dialogue between SAP and REA could spur further development of both.

L'étude de cet outil a, en effet, connu un engouement considérable dans la littérature managériale. Horngren (2004) a même déclaré que la budgétisation l'a toujours fasciné, parce qu'elle est l'essence même de la comptabilité de gestion : le parfait mélange entre comptabilité et management. Les recherches portant sur le budget et le système budgétaire snt très nombreuses, elles se sont intéressées à la définition du budget (Anthony, 1965), à sa théorisation (Argyris, 1952 ; Hofstede, 1965 ; Merchant, 1981 ; Goold et Campbell, 1987), à son histoire et à sa place dans le dispositif du contrôle de gestion (Berland, 1992 ; Komarev, 2007), d'autres recherches apparues depuis les années 1950 et 1960 tendaient vers une perfection et une meilleure utilisation de cet outil en se penchant sur quatre de ces anomalies :