Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigat...Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigates the moral,legal,and political dimensions of punishing political lies,drawing on Kantian deontological ethics,consequentialist reasoning,and theories of democratic communication.It distinguishes minor misstatements from harmful falsehoods that distort elections,public health responses,and national security.Building on Hannah Arendt’s warning about the collapse of truth and Jürgen Habermas’s emphasis on communicative integrity,the analysis shows how unchecked deception corrodes the foundations of democratic legitimacy.Although legal punishment risks overreach and potential misuse,political and social sanctions remain essential tools of accountability.By examining cases such as misinformation in the Iraq War and the COVID-19 pandemic,the essay argues that meaningful consequences for harmful lies are indispensable to maintaining truth as a shared democratic norm.展开更多
Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In ...Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.展开更多
This study aims to explore the application of SysTrust Theory in Accounting Information Systems(AIS)through a systematic literature review.SysTrust Theory,developed by the AICPA(2017),focuses on the reliability of inf...This study aims to explore the application of SysTrust Theory in Accounting Information Systems(AIS)through a systematic literature review.SysTrust Theory,developed by the AICPA(2017),focuses on the reliability of information systems by assessing aspects such as availability,integrity,security,confidentiality,and privacy.This study analyzed several related articles published between 2012 and 2025,identifying the positive impacts of implementing SysTrust Theory on AIS effectiveness,business performance,financial reporting quality,and organizational commitment.The results showed that integrity was the most dominant factor in improving AIS reliability,followed by security and privacy.The implementation of SysTrust has also been shown to reduce the risk of fraud,improve the accuracy of financial data,and support strategic decision making.However,challenges such as user uncertainty about electronic payment systems and technology adaptation continue to be obstacles.This study recommends the need to improve system quality,educate users,and strengthen internal controls to optimize the benefits of SysTrust Theory in business practices.展开更多
Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an acco...Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an account prior to submitting a manuscript for consideration.If you have any questions about submitting,please contact the editorial office:lersurgery@srrsh.com.展开更多
Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,phy...Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,physical chemistry,polymer chemistry,applied chemistry,etc.,satisfying a real and urgent need for the dissemination of research results,especially hot topics.The journal does not accept articles previously published or scheduled to be published.To verify originality,your article may be checked by the originality detection service Cross Check.展开更多
Yunhe County in Lishui City,southwestern Zhejiang Province,doesn’t have any Disney castles.Instead,it has built bridges to the world with wood.Known as“China’s town of wooden toys,”accounting for about 40 percent ...Yunhe County in Lishui City,southwestern Zhejiang Province,doesn’t have any Disney castles.Instead,it has built bridges to the world with wood.Known as“China’s town of wooden toys,”accounting for about 40 percent of the global wooden toy market,Yunhe’s story began with a small factory established in 1970.Today,it has grown into a distinctive industrial cluster with an annual output value exceeding 8 billion yuan($1.15 billion),exporting products to 82 countries and regions.展开更多
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national...To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.展开更多
Several studies have investigated the association between CYP2C19 polymorphism and clinical outcomes of patients treated with clopidogrel, but few have noticed the difference in association between Westerners and Asia...Several studies have investigated the association between CYP2C19 polymorphism and clinical outcomes of patients treated with clopidogrel, but few have noticed the difference in association between Westerners and Asians. We searched MEDLINE, EMBASE and Cochrane Library database and conducted a systematic review and meta-analysis. Thirty-six studies involving 44 655 patients with coronary artery disease（CAD） treated with clopidogrel were included, of which more than 68% had undergone percutaneous coronary intervention（PCI）. The primary outcome of our interest was the recurrence of major adverse cardiovascular events（MACE） in those CAD patients. Firstly, we found that the distribution of reduced-function CYP2C19 allele varied between Westerners and Asians. Among Asians, 1 and 2 reduced-function CYP2C19 mutant allele carriers accounted for 42.5% and 10%, respectively. While among Westerners, 1 and 2 reduced-function CYP2C19 mutant allele carriers accounted for 25.5% and 2.4%, respectively. Secondly, the impact of CYP2C19 polymorphism on clinical outcomes of patients treated with clopidogrel varied with races. Among Asians, only 2 reduced-function CYP2C19 mutant allele carriers had the reduced effect of clopidogrel. And the reduced effect was significant only after the 30 th day of treatment. While among Westerners, both 1 and 2 reduced-function CYP2C19 allele carriers had the reduced effect, and it mainly occurred within the first 30 days. Thirdly, the safety of clopidogrel was almost the same among races. Reduced-function allele non-carriers had higher risk for total bleeding but did not have higher risk for major bleeding. It is suggested that CYP2C19 polymorphism affects the efficacy of clopidogrel differently among Westerners and Asians.展开更多
This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspec...This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.展开更多
As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about ...As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch...The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.展开更多
Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. T...Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.展开更多
The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise ...The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs展开更多
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.展开更多
The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accountin...The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.展开更多
This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, pa...This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.展开更多
The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+acc...The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.展开更多
This paper describes the method by which roaming accounts transferred,with FTAM services in telecommunication systems. The functions of FTAM initiator entity and responder entity and realization system are di...This paper describes the method by which roaming accounts transferred,with FTAM services in telecommunication systems. The functions of FTAM initiator entity and responder entity and realization system are discussed.It also presented the way to use FTAM mechanisms by data roaming system in mobile communications.展开更多
文摘Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigates the moral,legal,and political dimensions of punishing political lies,drawing on Kantian deontological ethics,consequentialist reasoning,and theories of democratic communication.It distinguishes minor misstatements from harmful falsehoods that distort elections,public health responses,and national security.Building on Hannah Arendt’s warning about the collapse of truth and Jürgen Habermas’s emphasis on communicative integrity,the analysis shows how unchecked deception corrodes the foundations of democratic legitimacy.Although legal punishment risks overreach and potential misuse,political and social sanctions remain essential tools of accountability.By examining cases such as misinformation in the Iraq War and the COVID-19 pandemic,the essay argues that meaningful consequences for harmful lies are indispensable to maintaining truth as a shared democratic norm.
文摘Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.
文摘This study aims to explore the application of SysTrust Theory in Accounting Information Systems(AIS)through a systematic literature review.SysTrust Theory,developed by the AICPA(2017),focuses on the reliability of information systems by assessing aspects such as availability,integrity,security,confidentiality,and privacy.This study analyzed several related articles published between 2012 and 2025,identifying the positive impacts of implementing SysTrust Theory on AIS effectiveness,business performance,financial reporting quality,and organizational commitment.The results showed that integrity was the most dominant factor in improving AIS reliability,followed by security and privacy.The implementation of SysTrust has also been shown to reduce the risk of fraud,improve the accuracy of financial data,and support strategic decision making.However,challenges such as user uncertainty about electronic payment systems and technology adaptation continue to be obstacles.This study recommends the need to improve system quality,educate users,and strengthen internal controls to optimize the benefits of SysTrust Theory in business practices.
文摘Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an account prior to submitting a manuscript for consideration.If you have any questions about submitting,please contact the editorial office:lersurgery@srrsh.com.
文摘Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,physical chemistry,polymer chemistry,applied chemistry,etc.,satisfying a real and urgent need for the dissemination of research results,especially hot topics.The journal does not accept articles previously published or scheduled to be published.To verify originality,your article may be checked by the originality detection service Cross Check.
文摘Yunhe County in Lishui City,southwestern Zhejiang Province,doesn’t have any Disney castles.Instead,it has built bridges to the world with wood.Known as“China’s town of wooden toys,”accounting for about 40 percent of the global wooden toy market,Yunhe’s story began with a small factory established in 1970.Today,it has grown into a distinctive industrial cluster with an annual output value exceeding 8 billion yuan($1.15 billion),exporting products to 82 countries and regions.
基金supported by National Key Social Science Research Project(11&ZD042)Forestry Public Welfare Scientific Research Project of the State Forestry Administration in China(200904003)DAAD-K.C.Wong Postdoctoral Fellowship Programme,Germany
文摘To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.
基金supported by grants from National Natural Science Foundation of China(Nos.81371311 and 81101905)New Century Excellent Talents in University of China(No.NCET-10-0406)
文摘Several studies have investigated the association between CYP2C19 polymorphism and clinical outcomes of patients treated with clopidogrel, but few have noticed the difference in association between Westerners and Asians. We searched MEDLINE, EMBASE and Cochrane Library database and conducted a systematic review and meta-analysis. Thirty-six studies involving 44 655 patients with coronary artery disease（CAD） treated with clopidogrel were included, of which more than 68% had undergone percutaneous coronary intervention（PCI）. The primary outcome of our interest was the recurrence of major adverse cardiovascular events（MACE） in those CAD patients. Firstly, we found that the distribution of reduced-function CYP2C19 allele varied between Westerners and Asians. Among Asians, 1 and 2 reduced-function CYP2C19 mutant allele carriers accounted for 42.5% and 10%, respectively. While among Westerners, 1 and 2 reduced-function CYP2C19 mutant allele carriers accounted for 25.5% and 2.4%, respectively. Secondly, the impact of CYP2C19 polymorphism on clinical outcomes of patients treated with clopidogrel varied with races. Among Asians, only 2 reduced-function CYP2C19 mutant allele carriers had the reduced effect of clopidogrel. And the reduced effect was significant only after the 30 th day of treatment. While among Westerners, both 1 and 2 reduced-function CYP2C19 allele carriers had the reduced effect, and it mainly occurred within the first 30 days. Thirdly, the safety of clopidogrel was almost the same among races. Reduced-function allele non-carriers had higher risk for total bleeding but did not have higher risk for major bleeding. It is suggested that CYP2C19 polymorphism affects the efficacy of clopidogrel differently among Westerners and Asians.
文摘This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.
文摘As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.
文摘The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.
基金The Stage Achievement of the Item "Theory and Policy Research on Building A New Socialist Countryside"in Heilongjiang Philosophy and Social Service Research Base (Economic of Agricultural and Rural Area) (05zd001)
文摘Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.
文摘The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.
文摘The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.
文摘This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.
文摘The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.
文摘This paper describes the method by which roaming accounts transferred,with FTAM services in telecommunication systems. The functions of FTAM initiator entity and responder entity and realization system are discussed.It also presented the way to use FTAM mechanisms by data roaming system in mobile communications.
