Search results for: accounting management information system

Authors: Mohamed Abdalla Elamein Boshara, Peter Charles Woods, Nour Eldin Mohamed Elshaiekh

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Knowledge Management has become very important for Disaster Management response and planning. This paper proposes the implementation of a Knowledge Management System with a sustainable data collection mechanism for reliable and timely information management to support decision makers in making the right decisions in the timely manner.

Keywords: knowledge management, disaster management, incident tracking, web application

Procedia PDF Downloads 766

Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

Procedia PDF Downloads 89

Authors: Prateep Wajeetongratana

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The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

Procedia PDF Downloads 213

Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

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This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

Procedia PDF Downloads 131

Authors: Feddaoui Amina

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This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.

Keywords: accounting, UK GAAP, IFRS, similarities, differences

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Authors: Ioana Neamtu

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This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

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Authors: Khajeerat Phumphruk

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This research aims to study the knowledge, attitude toward household accounting philosophy of sufficiency economy and study the Expense Behavior Changing of household accounting in Banbolang Samut Songkhram Province. The samples of this research are chief of villages and householders in Banbolang Samut Songkhram. The sampling revealed that chief of villages and 60 of householders. The random sampling was used to collect the data. Tools of this research are structure interview and questionnaires that verified by specialist as the content validity and reliability. The result found that the reasons of doing the household accounting are finding the revenue and expenditure in order to in develop the wealthy of the family and follow the philosophy of sufficiency economy of His Majesty. The reasons of not doing the household accounting are less understanding of the household accounting, less time and useless. Moreover, there are householders who interesting in training about household accounting.

Keywords: expense behavior changing, household accounting, samut songkhram province, sufficiency economy philosophy

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Authors: Edna Gnomblerou

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Given the current scale of corruption epidemic in West African economies, governments are seeking for immediate and effective measures to reduce the likelihood of the plague within the region. Generally, accountants and auditors are expected to help organizations in detecting illegal practices. However, their role in the fight against corruption is sometimes limited due to the collusive nature of corruption. The Denmark anti-corruption model shows that the implementation of additional controls over public accounts and independent efficient audits improve transparency and increase the probability of detection. This study is aimed at reviewing the existing anti-corruption policies of the Economic Commission of West African States (ECOWAS) as to observe the role attributed to accounting, auditing and other managerial practices in their anti-corruption drive. It further discusses the usefulness of accounting and auditing in helping anti-corruption commissions in controlling misconduct and increasing the perception to detect irregularities within public administration. The purpose of this initiative is to identify and assess the relevance of accounting and auditing in curbing corruption. To meet this purpose, the study was designed to answer the questions of whether accounting and auditing processes were included in the reviewed anti-corruption strategies, and if yes, whether they were effective in the detection process. A descriptive research method was adopted in examining the role of accounting and auditing in West African anti-corruption strategies. The analysis reveals that proper recognition of accounting standards and implementation of financial audits are viewed as strategic mechanisms in tackling corruption. Additionally, codes of conduct, whistle-blowing and information disclosure to the public are among the most common managerial practices used throughout anti-corruption policies to effectively and efficiently address the problem. These observations imply that sound anti-corruption strategies cannot ignore the values of including accounting and auditing processes. On one hand, this suggests that governments should employ all resources possible to improve accounting and auditing practices in the management of public sector organizations. On the other hand, governments must ensure that accounting and auditing practices are not limited to the private sector, but when properly implemented constitute crucial mechanisms to control and reduce corrupt incentives in public sector.

Keywords: accounting, anti-corruption strategy, auditing, ECOWAS

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

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Authors: Pimploi Tirastittam, Sawanath Treesathon, Amornrath Ongkawat

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Learning Management System (LMS) is the system which uses to manage the learning in order to grouping the content and learning activity between the lecturer and learner including online examination and evaluation. Nowadays, it is the borderless learning era so the learning activities can be accessed from everywhere in the world and also anytime via the information technology and media. The learner can easily access to the knowledge so the different in time and distance is not a constraint for learning anymore. The learning pattern which was used in this research is the integration of the in-class learning and online learning via internet and will be able to monitor the progress by the Learning management system which will create the fast response and accessible learning process via the social media. In order to increase the capability and freedom of the learner, the system can show the current and history of the learning document, video conference and also has the chat room for the learner and lecturer to interact to each other. So the objectives of the “The Design and Applied of Learning Management System via Social Media on Internet: Case Study of Operating System for Business Subject” are to expand the opportunity of learning and to increase the efficiency of learning as well as increase the communication channel between lecturer and student. The data of this research was collect from 30 users of the system which are students who enroll in the subject. And the result of the research is in the “Very Good” which is conformed to the hypothesis.

Keywords: Learning Management System, social media, Operating System, information technology

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Authors: Karen Odendaal

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Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

Procedia PDF Downloads 222

Authors: Vine Petzer, Mirna Nel

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An explanatory mixed method design was used to investigate accounting classroom conditions in the Further Education and Training (FET) Phase in South Africa. A descriptive survey research study with a heterogeneous group of learners and teachers was conducted in the first phase. In the qualitative phase, semi-structured individual interviews with learners and teachers, as well as observations in the accounting classroom, were employed to gain more in depth understanding of the learning conditions in the accounting classroom. The findings of the empirical research informed the development of a model for teachers in accounting, supporting them to use more effective teaching methods and create positive learning conditions for all learners to experience successful learning. A model towards creating positive Accounting classroom conditions that support successful learning was developed and recommended for education policy and decision-makers for use as a classroom intervention capacity building tool. The model identifies and delineates classroom practices that exert significant effect on learner attainment of quality education.

Keywords: accounting classroom conditions, positive education, successful learning, teaching accounting

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Authors: G. Hafner

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A method developed at the University of Stuttgart will be presented: ‘Analysis, Evaluation and Optimization of Food Management’. A major focus is represented by quantification of food losses and food waste as well as their classification and evaluation regarding a system optimization through waste prevention. For quantification and accounting of food, food losses and food waste along the food chain, a clear definition of core terms is required at the beginning. This includes their methodological classification and demarcation within sectors of the food value chain. The food chain is divided into agriculture, industry and crafts, trade and consumption (at home and out of home). For adjustment of core terms, the authors have cooperated with relevant stakeholders in Germany for achieving the goal of holistic and agreed definitions for the whole food chain. This includes modeling of sub systems within the food value chain, definition of terms, differentiation between food losses and food wastage as well as methodological approaches. ‘Food Losses’ and ‘Food Wastes’ are assigned to individual sectors of the food chain including a description of the respective methods. The method for analyzing, evaluation and optimization of food management systems consist of the following parts: Part I: Terms and Definitions. Part II: System Modeling. Part III: Procedure for Data Collection and Accounting Part. IV: Methodological Approaches for Classification and Evaluation of Results. Part V: Evaluation Parameters and Benchmarks. Part VI: Measures for Optimization. Part VII: Monitoring of Success The method will be demonstrated at the example of an invesigation of food losses and food wastage in the Federal State of Bavaria including an extrapolation of respective results to quantify food wastage in Germany.

Keywords: food losses, food waste, resource management, waste management, system analysis, waste minimization, resource efficiency

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Authors: Umang Varshney, Amit Karamchandani, Rohit Kapoor

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Practitioners and researchers have realized that Blockchain is not limited to currency. Blockchain as a distributed ledger can ensure a transparent and traceable supply chain. Due to Blockchain-enabled IoTs, a firm’s information management system can now take inputs from other supply chain partners in real-time. This study aims to provide empirical evidence of dimensions responsible for blockchain implemented firm’s growth and highlight how sector (manufacturing or service), state's regulatory environment, and choice of blockchain network affect the blockchain's usefulness. This post-adoption study seeks to validate the findings of pre-adoption studies done on the blockchain. Data will be collected through a survey of managers working in blockchain implemented firms and analyzed through PLS-SEM.

Keywords: blockchain, information management system, PLS-SEM, firm's growth

Procedia PDF Downloads 106

Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

Procedia PDF Downloads 179

Authors: Nahid Tavakoli, Asghar Ehteshami, Akbar Hassanzadeh, Fatemeh Amini

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Introduction: The Information security incident management guidelines was been developed to help hospitals to meet their information security event and incident management requirements. The purpose of this Study was to investigate on Information Security Incident Management in Isfahan’s educational hospitals in accordance to ISO/IEC 27002 standards. Methods: This was a cross-sectional study to investigate on Information Security Incident Management of educational hospitals in 2014. Based on ISO/IEC 27002 standards, two checklists were applied to check the compliance with standards on Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements. One inspector was trained to carry out the assessments in the hospitals. The data was analyzed by SPSS. Findings: In general the score of compliance Information Security Incident Management requirements in two steps; Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements was %60. There was the significant difference in various compliance levels among the hospitals (p-valueKeywords: information security incident management, information security management, standards, hospitals

Procedia PDF Downloads 565

Authors: Hanli Joubert

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In South Africa, teaching large classes is a reality that lecturers face in most higher institutions. When teaching a large group, literature normally refers to groups of about 50 to 500 students. At the University of the Free State, the first-year accounting group comprises around 1300 students. Apart from extremely large classes, the problem is exacerbated by the diversity of students’ previous schooling in accounting as well as their socio-economic backgrounds. The university scenario is further complicated by a lack of venues, compressed timetables, as well as lack of resources. This study aims to investigate the challenges and effectiveness of teaching a large and diverse group of first-year accounting students by drawing from personal experience, a literature study, interviews with other lecturers as well as students registered for first year accounting. The results reveal that teaching first-year accounting students in a large group is not the ideal situation but that it can be effective if it is managed correctly.

Keywords: diverse backgrounds, large groups, limited resources, first-year accounting students

Procedia PDF Downloads 42

Authors: Dong Seop Lee, Byung Sik Kim

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In the 4th Industrial Revolution, various intelligent technologies have been developed in many fields. These artificial intelligence technologies are applied in various services, including disaster management. Disaster information management does not just support disaster work, but it is also the foundation of smart disaster management. Furthermore, it gets historical disaster information using artificial intelligence technology. Disaster information is one of important elements of entire disaster cycle. Disaster information management refers to the act of managing and processing electronic data about disaster cycle from its’ occurrence to progress, response, and plan. However, information about status control, response, recovery from natural and social disaster events, etc. is mainly managed in the structured and unstructured form of reports. Those exist as handouts or hard-copies of reports. Such unstructured form of data is often lost or destroyed due to inefficient management. It is necessary to manage unstructured data for disaster information. In this paper, the Optical Character Recognition approach is used to convert handout, hard-copies, images or reports, which is printed or generated by scanners, etc. into electronic documents. Following that, the converted disaster data is organized into the disaster code system as disaster information. Those data are stored in the disaster database system. Gathering and creating disaster information based on Optical Character Recognition for unstructured data is important element as realm of the smart disaster management. In this paper, Korean characters were improved to over 90% character recognition rate by using upgraded OCR. In the case of character recognition, the recognition rate depends on the fonts, size, and special symbols of character. We improved it through the machine learning algorithm. These converted structured data is managed in a standardized disaster information form connected with the disaster code system. The disaster code system is covered that the structured information is stored and retrieve on entire disaster cycle such as historical disaster progress, damages, response, and recovery. The expected effect of this research will be able to apply it to smart disaster management and decision making by combining artificial intelligence technologies and historical big data.

Keywords: disaster information management, unstructured data, optical character recognition, machine learning

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

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Authors: M. Touhidul Islam Sarker, Mohammod Abul Kashem

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The purpose of this paper is to improve the e-learning system and digitize the learning method in the educational sector. The learner will login into e-learning platform and easily access the digital content, the content can be downloaded and take an assessment for evaluation. Learner can get access to these digital resources by using tablet, computer, and smart phone also. E-learning system can be defined as teaching and learning with the help of multimedia technologies and the internet by access to digital content. E-learning replacing the traditional education system through information and communication technology-based learning. This paper has designed and implemented integrated e-learning system architecture with University Management System. Moodle (Modular Object-Oriented Dynamic Learning Environment) is the best e-learning system, but the problem of Moodle has no school or university management system. In this research, we have not considered the school’s student because they are out of internet facilities. That’s why we considered the university students because they have the internet access and used technologies. The University Management System has different types of activities such as student registration, account management, teacher information, semester registration, staff information, etc. If we integrated these types of activity or module with Moodle, then we can overcome the problem of Moodle, and it will enhance the e-learning system architecture which makes effective use of technology. This architecture will give the learner to easily access the resources of e-learning platform anytime or anywhere which digitizes the learning method.

Keywords: database, e-learning, LMS, Moodle

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Authors: Anthony Proschka, Deepak Mishra, Merlyn Ramanan, Zurab Baratashvili

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Small and medium-sized businesses receive over 160 billion invoices every year. Since these documents exhibit many subtle differences in layout and text, extracting structured fields such as sender name, amount, and VAT rate from them automatically is an open research question. In this paper, existing work in template-based document extraction is extended, and a system is devised that is able to reliably extract all required fields for up to 70% of all documents in the data set, more than any other previously reported method. The approaches are described for 1) detecting through visual features which template a given document belongs to, 2) automatically generating extraction rules for a given new template by composing regular expressions from multiple components, and 3) computing confidence scores that indicate the accuracy of the automatic extractions. The system can generate templates with as little as one training sample and only requires the ground truth field values instead of detailed annotations such as bounding boxes that are hard to obtain. The system is deployed and used inside a commercial accounting software.

Keywords: data mining, information retrieval, business, feature extraction, layout, business data processing, document handling, end-user trained information extraction, document archiving, scanned business documents, automated document processing, F1-measure, commercial accounting software

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Authors: M. Ahmadi, Sh. Damanabi, F. Sadoughi

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National Health Information System plays an important role in ensuring timely and reliable access to Health information which is essential for strategic and operational decisions that improve health, quality and effectiveness of health care. In other words, by using the National Health information system you can improve the quality of health data, information and knowledge used to support decision making at all levels and areas of the health sector. Since full identification of the components of this system for better planning and management influential factors of performance seems necessary, therefore, in this study, different attitudes towards components of this system are explored comparatively. Methods: This is a descriptive and comparative kind of study. The society includes printed and electronic documents containing components of the national health information system in three parts: input, process, and output. In this context, search for information using library resources and internet search were conducted and data analysis was expressed using comparative tables and qualitative data. Results: The findings showed that there are three different perspectives presenting the components of national health information system, Lippeveld, Sauerborn, and Bodart Model in 2000, Health Metrics Network (HMN) model from World Health Organization in 2008 and Gattini’s 2009 model. All three models outlined above in the input (resources and structure) require components of management and leadership, planning and design programs, supply of staff, software and hardware facilities, and equipment. In addition, in the ‘process’ section from three models, we pointed up the actions ensuring the quality of health information system and in output section, except Lippeveld Model, two other models consider information products, usage and distribution of information as components of the national health information system. Conclusion: The results showed that all the three models have had a brief discussion about the components of health information in input section. However, Lippeveld model has overlooked the components of national health information in process and output sections. Therefore, it seems that the health measurement model of network has a comprehensive presentation for the components of health system in all three sections-input, process, and output.

Keywords: National Health Information System, components of the NHIS, Lippeveld Model

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Authors: Udeh Nneka Evelyn

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The shortcomings of traditional costing system, in terms of validity, accuracy, consistency and relevance increased the need for modern management accounting system. ABC (Activity-Based Costing) can be used as a modern tool for planning, control and decision making for management. Past studies on activity-based costing (ABC) system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing techniques in service oriented business organisations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on activity-based costing (ABC). Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry, and government organizations. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: Identification of the most profitable customers; more accurate product and service pricing; increase product profitability; well-organized process costs.

Keywords: profitability, activity-based costing (ABC), management accounting, manufacture

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Authors: Shoohira Aftab, Hammad Afzal

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Information integration is a well known procedure to provide consolidated view on sets of heterogeneous information sources. It not only provides better statistical analysis of information but also facilitates users to query without any knowledge on the underlying heterogeneous information sources The problem of providing a consolidated view of information can be handled using Semantic data (information stored in such a way that is understandable by machines and integrate-able without manual human intervention). However, integrating information using semantic web technology without any access management enforced, will results in increase of privacy and confidentiality concerns. In this research we have designed and developed a framework that would allow information from heterogeneous formats to be consolidated, thus resolving the issue of interoperability. We have also devised an access control system for defining explicit privacy constraints. We designed and applied our framework on both semantic and non-semantic data from heterogeneous resources. Our approach is validated using scenario based testing.

Keywords: information integration, semantic data, interoperability, security, access control system

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Authors: Nanis Setyorini

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This is an interpretive study that aims to explore English teachers’ self-identity and self-reflection on teaching of English for accounting purpose in Indonesian accounting schools. Pierre Bourdieu’s concepts of capitals, habitus, and field are applied to capture and analyze the outright feelings, dilemma, and efforts of how English teachers see their educational background and adjust their understanding of English teaching for specific purpose, how they deliver unrecognized materials about accountancy, how they build confidence in teaching accountancy experts, and how to develop their professional commitment as English teachers for accounting purpose. Therefore, semi-structured interviews and focus group discussions are conducted to 16 English teachers in accounting schools within five state and private universities in East Java, Indonesia. The appropriateness of English teachers for accounting students remains a debatable topic. Previous literatures assume that the best English teachers for accounting students should be those who can demonstrate good quality use of English as well as those who have sound accounting knowledge and experience; however, such teachers are rare to find. Most English teachers in Indonesian accounting schools generally graduate from English education or English literature that provide a very limited pedagogic theories and practices of English for specific purpose (ESP). As a result, ESP teachers often had misconception and loss of face when they deliver subject contents to their accounting students who sometimes have been employed as professional accountants. The teachers also face a dilemma in locating themselves as the insiders in English knowledge, but the outsiders in accounting field. These situations are generally problems in their early-stage of teaching due to the lack of ESP knowledge, the shortage of teaching preparation, the absence of ESP in-house trainings on English for accountancy, and the unconducive relations with accounting educators as well as other ESP teachers. Then, self-learning with various resources and strategies is said as their effort to develop their teaching competence so they are able to teach English for accounting students more effectively.

Keywords: ESP teacher, English for accounting, self-identity, self-reflectivity

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Authors: Humayun Murshed, Shibly Abdullah

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This paper focuses on sharing experience gained through a pilot project undertaken to teach an introductory accounting subject linking real-life ground realities with the fundamental concepts of accounting. In view of the practical dimensions of Accounting it has been observed that adopting a teaching approach based on practical illustrations help students to motivate and generate interests to take accounting profession as their career. The paper reports that students’ perception about accounting as ‘dreary’ has been changed to ‘interesting’ due to adoption of practice based approach in teaching. The authors argue that ‘concept mapping’ can play a vital role in facilitating practice based education in accounting which promotes a rewarding learning experience among the students. The paper considers taking into account generic skills development, student centric learning, development of innovative assessment tasks, making students aware of the potential benefits of practice based education primarily through concept mapping, and engaging them both inside and outside of the class rooms are critical for ensuring success of this approach.

Keywords: accounting education, pedagogy, practice-based education, concept mapping

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Authors: Dyana Zainudin, Atta Ur-Rahman, Thaier Hamed

Abstract:

This paper explains about human nature concept as to understand the significance of information security in employees’ mentality including leaders in an organisation. By studying on a theory concept of the latest Von Solms fourth waves, information security governance basically refers to the concept of a set of methods, techniques and tools that responsible for protecting resources of a computer system to ensure service availability, confidentiality and integrity of information. However, today’s information security dilemma relates to the acceptance of employees mentality. The major causes are a lack of communication and commitment. These types of management in an organisation are labelled as immoral/amoral management which effects on information security compliance. A recovery action is taken based on ‘learn a lesson from incident events’ rather than prevention. Therefore, the paper critically analysed the Von Solms fourth waves’ theory with current human events and its correlation by studying secondary data and also from qualitative analysis among employees in public sectors. ‘Three-dimensions to failure’ of information security dilemma are explained as deny, don’t know and don’t care. These three-dimensions are the most common vulnerable behaviour owned by employees. Therefore, by avoiding the three-dimensions to failure may improve the vulnerable behaviour of employees which is often related to immoral/amoral management.

Keywords: information security management system, information security behaviour, information security governance, information security culture

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Authors: Jamila Garba Audu, Peter Adamu

Abstract:

This study investigates the role of forensic accounting in the fight against corruption in Nigeria for better utilization of public funds and economic growth and development of the Country. We adopted a trend analysis to show the performance of the Nigerian economy as well as the quality of institutions which government economic and political activities in the country. It is an established fact that Nigeria has performed badly since the 1960s to date in terms of institutional quality and economic development despite large amount of money obtained from the export of crude oil. It was revealed also that the fight against corruption has not been very successful in recent times because experts in the field of forensic accounting have not been utilized. With the successes recorded in dealing with fraud and embezzlement using forensic accounting, it has become imperative for the EFCC to use forensic accountants in the fight against corruption in the country. Also, there is the need to introduce very seriously, the teaching of forensic accounting in Nigerian Universities to train experts.

Keywords: corruption, economic performance, forensic accounting, Nigeria

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Authors: Yu-Cheng Lin, Yu-Chih Su

Abstract:

Generally, there are many numerous existing problems during the construction phase special in civil engineering. The problems communication and management (PCM) of civil engineering are important and necessary to enhance the performance of construction management. The civil information modelling (CIM) approach is used to retain information with digital format and assist easy updating and transferring of information in the 3D environment for all related civil and infrastructure projects. When the application of CIM technology is adopted in infrastructure projects, all the related project participants can discuss problems and obtain feedback and responds among project participants integrated with the assistance of CIM models 3D illustration. Usually, electronic mail (e-mail) is one of the most popular communication tools among all related participants for rapid transit system (MRT), also known as a subway or metro, construction project in Taiwan. Furthermore, all interfaces should be traced and managed effectively during the process. However, there are many problems with the use of e-mail for communication of all interfaces. To solve the above problems, this study proposes a CIM-based Problem Communication and Management (CPCM) system to improve performance of problem communication and management. The CPCM system is applied to a case study of an MRT project in Taiwan to identify its CPCM effectiveness. Case study results show that the proposed CPCM system and Markup-enabled CIM Viewer are effective CIM-based communication tools in CIM-supported PCM work of civil engineering. Finally, this study identifies conclusion, suggestion, benefits, and limitations for further applications.

Keywords: building information modeling, civil information modeling, infrastructure, general contractor

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Authors: Kiran Baldavoo, Mishelle Doorasamy

Abstract:

Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.

Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa

Procedia PDF Downloads 108