Topic
Accounting period
About: Accounting period is a research topic. Over the lifetime, 157 publications have been published within this topic receiving 2245 citations.
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01 Jan 1998
TL;DR: In this paper, the authors discuss some issues in relation with the interim version of the SEEA and raise some questions as to the meaning of the results, based on partial and constrained modelling, and their inclusion in an accounting framework.
Abstract: Modelling plays a limited role in the central framework accounts of the System of National Accounts (SNA), which are based essentially on observations. By contrast, satellite environmental accounts in money terms, with the more ambitious objectives advanced in the United Nations System of integrated Environmental and Economic Accounting (SEEA), seem largely a modelling construct. Modelling is used in a broad sense, covering valuation relying on economic theory. Such an approach requires careful explanation of what types of flows and stocks are intended to be measured, what seems to be measurable, what is actually measured (or measurable) and what is the meaning of the aggregates that are proposed. This chapter discusses some issues in relation with the interim version of the SEEA. They include mainly the difficulty raised by the advocated combination of exchange values (market prices) and use values (based on analysis of the consumer surplus) in the welfare approach. Ex post modelling used for the estimation of the hypothetical maintenance costs also raises some questions as to the meaning of the results, based on partial and constrained modelling, and their inclusion in an accounting framework.
12 citations
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12 citations
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TL;DR: In this paper, the frequency with which accounting information is reported to management is an important determinant of the decisions which managers make, and a simple laboratory experiment using a business game was designed.
Abstract: The casual observer of accounting and business management is often surprised to learn that significant questions about the way in which accounting is used in decision-making remain unanswered. Yet, not until recent years has attention been focused on the seemingly important relationships among accounting, accounting systems, and the kinds of decisions which business managers make.' While the results of empirical studies undertaken to date are almost all tentative rather than conclusive, few can read them without appreciating the significance for accounting of the questions which have been considered. There are reasons to believe that the future development of accounting depends upon identifying relationships among accounting, decisions, organizational structure, and operations of accounting and information systems. The research which provides the basis for this paper was initiated to seek the answer to a simple question. Is the frequency with which accounting information is reported to management an important determinant of the decisions which managers make? A simple laboratory experiment using a business game was designed. The laboratory environment allowed participants to be divided into two groups. The first group received financial statements and other data each period, while making
12 citations
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30 Oct 2020
TL;DR: In this paper, the authors apply models that have been developed to detect creative accounting, which occurs under conditions that help enterprises to adjust their financial statements and tax bases and involves using creative accounting techniques to become competitive or to take advantage of deductions.
Abstract: The economic results of a company are an important tool for many entities, e.g., for internal entities as well as for external entities. As the economic results of a company are often the only source of information that informs the company’s partners about the managerial activities of their company, it is necessary to present these economic results using real numbers. However, companies prefer to achieve better results by applying the principles of creative accounting, which leads to improved economic values being shown to be achieved during an accounting period. The purpose of this article is to apply models that have been developed to detect creative accounting, which occurs under conditions that help enterprises to adjust their financial statements and tax bases and involves using creative accounting techniques to become competitive or to be able to take advantage of deductions. These models were applied to the Slovak Republic’s agriculture, forestry, and fishing sector (sector A), which is highly affected by earnings manipulation. This article provides a numerical expression of companies, which were previously, with some probability level, involved in conducting financial statement manipulation. Subsequently, the results that were obtained have been displayed using receiver operating characteristic (ROC) curves. The outputs of the analysis show that a large proportion of the companies in this sector tend to use creative accounting, which is not only harmful for entrepreneurs and their business partners in sector A, but also for the Slovak Republic at large, as the Slovak government cannot determine whether the reported accounting results reflect a company’s real financial situation.
12 citations
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01 Jan 2002
TL;DR: In the last years, a number Belgian public sector organisations have been reformed from cameralistic/cash accounting towards business-like accrual accounting as discussed by the authors, which implies a maintaining of the traditional Cameralistic accounting system together with the introduction of accruality.
Abstract: In the last years a number Belgian public sector organisations have been reformed from cameralistic/cash accounting towards business-like accrual accounting. Recently, the Belgian legislator prepared the accounting reform of provincial governments (1999, 2000) starting as of 1st January 2002. Generally, the provincial accounting reform implies a maintaining of the traditional cameralistic accounting system together with the introduction of accrual accounting in order to obtain a patrimonial view of each province. Although provinces are more extensive than local governments, they have mostly a centralised accounting system.
12 citations