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
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 value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplas...The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.展开更多
In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Fa...In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’Cooperatives(Trial)issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.展开更多
This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of f...This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs＇ ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation （SMIDEC） website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.展开更多
The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of ...The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.展开更多
With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new d...With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.展开更多
This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the con...This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.展开更多
Along with the more and more attention from people to the environmental problems, people constantly attach higher and higher importance to the environmental accounting. In this paper, the disadvantages of environmenta...Along with the more and more attention from people to the environmental problems, people constantly attach higher and higher importance to the environmental accounting. In this paper, the disadvantages of environmental accounting system are analyzed, and also corresponding measures for transforming the disadvantages are proposed.展开更多
Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the Ame...Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.展开更多
With the continuous progress of Chinas society, Chinas medical and health system has entered a new stage of development. Hospitals at all levels of society have ushered in the opportunity for rapid development. The or...With the continuous progress of Chinas society, Chinas medical and health system has entered a new stage of development. Hospitals at all levels of society have ushered in the opportunity for rapid development. The original accounting system in hospitals is already difficult to adapt to the new development situation. It is necessary to vigorously promote the new accounting system in hospitals. This paper analyzes the timing and content changes of the promulgation of the new accounting system, the problems in the implementation of the new accounting system and relevant improvement measures, hoping to provide some help for the implementation of the new accounting system in hospitals in our country.展开更多
With the implementation of the new accounting system, state-owned enterprises began to speed up the reform of relevant systems. Under this background, it brings new challenges to the development of enterprise accounti...With the implementation of the new accounting system, state-owned enterprises began to speed up the reform of relevant systems. Under this background, it brings new challenges to the development of enterprise accounting and puts forward more requirements for financial information. Based on this, this paper mainly probes into the problems existing in the financial management of state-owned enterprises under the background of the new accounting system, and provides specific paths for further development for reference.展开更多
The government accounting system is a new type of accounting system based on the development of market economy. It includes the accounting model and the scope of asset accounting, etc. It helps to improve the quality ...The government accounting system is a new type of accounting system based on the development of market economy. It includes the accounting model and the scope of asset accounting, etc. It helps to improve the quality of internal accounting work in administrative institutions, ensure the overall efficiency of the use of unit funds, and promote the stable and long-term development of the unit. In order to effectively improve the level and quality of accounting work, administrative institutions need to combine the actual situation of accounting work, rely on the impact of the government accounting system on accounting work, analyze the difficulties faced by the internal accounting work of administrative institutions, and then use reasonable and effective countermeasures to make the accounting work of institutions adapt to the requirements of the government accounting system.展开更多
Public institutions play a prominent role in China's economic construction and social management. Now, the internal and external environment of public institutions' accounting has changed greatly. With the gra...Public institutions play a prominent role in China's economic construction and social management. Now, the internal and external environment of public institutions' accounting has changed greatly. With the gradual implementation of the new accounting system, it will surely bring new opportunities for the improvement and perfection of public institutions' accounting. This paper briefly analyzes the new accounting system and the accounting of public institutions, studies the new problems and explores how to improve the accounting methods of public institutions for reference.展开更多
The system of government accounting is a key component that must be changed in the current national administrative system, especially in the era of deepening the reform in an all-round way. In the accounting system of...The system of government accounting is a key component that must be changed in the current national administrative system, especially in the era of deepening the reform in an all-round way. In the accounting system of China's financial accounting, government financial management is the most critical core component. Only according to the relevant deployment content of China's current government financial management and continuous optimization, can the management performance of the government financial department be improved. With the deepening and implementation of China's modern financial theory, China's government accounting system has also made good progress, and the government accounting work has also been effectively improved. At present, under the background of the reform of the accounting department, it is more necessary to improve the optimization of the government accounting audit, so that the government accounting audit can be further reformed and a good accounting system can be established.展开更多
Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementatio...Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementation. The new government accounting system has constructed a new accounting model, which has given full play to the dual functions of budget management and financial management. Great changes have taken place in fixed assets accounting after the reform. The fixed assets of public institutions have the characteristics of large quantity and large investment ratio, and their management is complicated. Due to the complexity of fixed assets in public institutions, the accounting of fixed assets has always been a relatively difficult and important work in financial accounting. How to maximize the efficiency of fixed assets is the appeal of fixed assets accounting management in public institutions. After the reform of government accounting system, great changes have taken place in the accounting methods and accounting contents such as confirmation, measurement and disposal of fixed assets under the new system. These changes have had a significant impact on the fixed assets management of public institutions.展开更多
Since the implementation of the new "Government Accounting System" in 2019, it has shown many obvious advantages, providing a very strong institutional guarantee for administrative institutions and pointing ...Since the implementation of the new "Government Accounting System" in 2019, it has shown many obvious advantages, providing a very strong institutional guarantee for administrative institutions and pointing out new ideas for the development direction. Therefore, based on the impact of the new Government Accounting System on the daily operation of administrative institutions at this stage, this paper will analyze the impact of the new Government Accounting System on the daily operation of administrative institutions and put forward some valuable reference opinions for the improvement and improvement of the new Government Accounting System from the perspectives of background, advantages, problems and countermeasures.展开更多
Data mining involves extracting information from large data sets,discovering the hidden relationships and unknown dependencies,and supporting strategic decision-making tasks.The alignment of data mining and business w...Data mining involves extracting information from large data sets,discovering the hidden relationships and unknown dependencies,and supporting strategic decision-making tasks.The alignment of data mining and business would bring benefits to the organization's management.The study investigated the adoption of data mining technologies in managerial accounting system,concentrating on the challenges and opportunities.The research showed that with the technology adoption,managerial functions could be improved and current information system could be upgraded.Since the technical progresses are reshaping the world of business and accountancy,it is significant for accountants and finance professionals to exploit information technologies.展开更多
This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management syste...This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.展开更多
The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That...The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That＇s why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the process to main accounting systems： US GAAP and IAS/IFRS, in order to achieve in the next period the convergence, in order to be able to propose to the financial world a unique accounting model.展开更多
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.
基金Supported by National Social Science Fund(07BZX062)
文摘The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.
文摘In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’Cooperatives(Trial)issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.
文摘This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs＇ ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation （SMIDEC） website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.
文摘The development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.
文摘With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.
文摘This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.
文摘Along with the more and more attention from people to the environmental problems, people constantly attach higher and higher importance to the environmental accounting. In this paper, the disadvantages of environmental accounting system are analyzed, and also corresponding measures for transforming the disadvantages are proposed.
文摘Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.
文摘With the continuous progress of Chinas society, Chinas medical and health system has entered a new stage of development. Hospitals at all levels of society have ushered in the opportunity for rapid development. The original accounting system in hospitals is already difficult to adapt to the new development situation. It is necessary to vigorously promote the new accounting system in hospitals. This paper analyzes the timing and content changes of the promulgation of the new accounting system, the problems in the implementation of the new accounting system and relevant improvement measures, hoping to provide some help for the implementation of the new accounting system in hospitals in our country.
文摘With the implementation of the new accounting system, state-owned enterprises began to speed up the reform of relevant systems. Under this background, it brings new challenges to the development of enterprise accounting and puts forward more requirements for financial information. Based on this, this paper mainly probes into the problems existing in the financial management of state-owned enterprises under the background of the new accounting system, and provides specific paths for further development for reference.
文摘The government accounting system is a new type of accounting system based on the development of market economy. It includes the accounting model and the scope of asset accounting, etc. It helps to improve the quality of internal accounting work in administrative institutions, ensure the overall efficiency of the use of unit funds, and promote the stable and long-term development of the unit. In order to effectively improve the level and quality of accounting work, administrative institutions need to combine the actual situation of accounting work, rely on the impact of the government accounting system on accounting work, analyze the difficulties faced by the internal accounting work of administrative institutions, and then use reasonable and effective countermeasures to make the accounting work of institutions adapt to the requirements of the government accounting system.
文摘Public institutions play a prominent role in China's economic construction and social management. Now, the internal and external environment of public institutions' accounting has changed greatly. With the gradual implementation of the new accounting system, it will surely bring new opportunities for the improvement and perfection of public institutions' accounting. This paper briefly analyzes the new accounting system and the accounting of public institutions, studies the new problems and explores how to improve the accounting methods of public institutions for reference.
文摘The system of government accounting is a key component that must be changed in the current national administrative system, especially in the era of deepening the reform in an all-round way. In the accounting system of China's financial accounting, government financial management is the most critical core component. Only according to the relevant deployment content of China's current government financial management and continuous optimization, can the management performance of the government financial department be improved. With the deepening and implementation of China's modern financial theory, China's government accounting system has also made good progress, and the government accounting work has also been effectively improved. At present, under the background of the reform of the accounting department, it is more necessary to improve the optimization of the government accounting audit, so that the government accounting audit can be further reformed and a good accounting system can be established.
文摘Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementation. The new government accounting system has constructed a new accounting model, which has given full play to the dual functions of budget management and financial management. Great changes have taken place in fixed assets accounting after the reform. The fixed assets of public institutions have the characteristics of large quantity and large investment ratio, and their management is complicated. Due to the complexity of fixed assets in public institutions, the accounting of fixed assets has always been a relatively difficult and important work in financial accounting. How to maximize the efficiency of fixed assets is the appeal of fixed assets accounting management in public institutions. After the reform of government accounting system, great changes have taken place in the accounting methods and accounting contents such as confirmation, measurement and disposal of fixed assets under the new system. These changes have had a significant impact on the fixed assets management of public institutions.
文摘Since the implementation of the new "Government Accounting System" in 2019, it has shown many obvious advantages, providing a very strong institutional guarantee for administrative institutions and pointing out new ideas for the development direction. Therefore, based on the impact of the new Government Accounting System on the daily operation of administrative institutions at this stage, this paper will analyze the impact of the new Government Accounting System on the daily operation of administrative institutions and put forward some valuable reference opinions for the improvement and improvement of the new Government Accounting System from the perspectives of background, advantages, problems and countermeasures.
文摘Data mining involves extracting information from large data sets,discovering the hidden relationships and unknown dependencies,and supporting strategic decision-making tasks.The alignment of data mining and business would bring benefits to the organization's management.The study investigated the adoption of data mining technologies in managerial accounting system,concentrating on the challenges and opportunities.The research showed that with the technology adoption,managerial functions could be improved and current information system could be upgraded.Since the technical progresses are reshaping the world of business and accountancy,it is significant for accountants and finance professionals to exploit information technologies.
文摘This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.
文摘The process of globalization is one of the biggest social processes which the humanity has faced ever. That＇s why its impact on the global economy is huge and due to this the accounting sector is very important. That＇s why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the process to main accounting systems： US GAAP and IAS/IFRS, in order to achieve in the next period the convergence, in order to be able to propose to the financial world a unique accounting model.
