scholarly journals The Degree of Determination of National Accounting Systems — An Empirical Investigation

2000 ◽  
Vol 52 (1) ◽  
pp. 45-67 ◽  
Author(s):  
Anne d’Arcy
Keyword(s):  
Empirical Investigation ◽  
Accounting Systems ◽  
National Accounting

Institutions, Models of Capitalism and Inequality in Income Distribution: An Empirical Investigation

2017 ◽  
Vol 17 (3) ◽  
pp. 651-685 ◽  
Author(s):  
Gilberto Antonelli ◽  
Pinuccia P Calia ◽  
Giovanni Guidetti
Keyword(s):  
Income Inequality ◽  
Income Distribution ◽  
Empirical Investigation ◽  
Econometric Evidence ◽  
Definition Of ◽  
The Empirical Analysis ◽  
Statistical Indicators ◽  
Different Levels

Abstract The article analyses the role of institutions in the determination of income inequality in a sample of OECD countries. Basing on the seminal approach by Amable, the article discusses the theoretical definition of model of capitalism. The basic idea is that each model of capitalism is defined by the cobweb of complementary relationships established among different institutions. Using a set of statistical indicators of the operation of institutions in two different years, 1995 and 2010, the empirical analysis points out five models of capitalism and exhibits how their composition has changed in this lapse of 15 years. In the following sections of the article, we investigate the role played by the model of capitalism in the determination of income distribution, measured through a standard Gini index. After controlling for a set of variables, the econometric evidence shows that different models of capitalism present significantly different levels of income inequality.

scholarly journals CONCEPTUAL APPROACHES TO CLASSIFICATION OF NATIONAL ACCOUNTING SYSTEMS

2020 ◽  
Vol 384 (2) ◽  
pp. 111-118
Author(s):  
Y. E. Putihin ◽  
Y. N. Akimova ◽  
N. V. Ostrovskaya ◽  
I. A. Manvelova ◽  
E. V. Negashev
Keyword(s):  
Accounting Standards ◽  
International Standards ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Accounting Systems ◽  
National Accounting ◽  
The Uk ◽  
The Eu

International Accounting Practice Accounting is multifaceted and heterogeneous. First distinguish between international standards and national standards. National accounting standards for each country is being developed independently. The leading countries in the field of national accounting standards are the United Kingdom and the United States, which is determined by the role of these countries in international financial markets. In different countries, national accounting standards are called differently; in addition, various bodies are involved in their development: in some these are state bodies, in other countries professional organizations. International accounting standards are implemented and developed at 2 levels: international, global and regional. In the regional aspect, the main role belongs to the EU Accounting Commission, which regulates these matters in the EU countries. World standards are developed by several organizations: International Federation of Accountants, Committee on International Accounting Standards, Intergovernmental Group of Experts on International Standards Reporting and Accounting Center for Transnational United Nations Corporation, Economic development and cooperation. There is a great variety of accounting systems around the world. The differences between them are explained mainly by the different business environments in which they operate. Among many classifications, which are based on various principles, two main classifications can be distinguished. The first one is based on the “geographical” principle, i.e.: the UK-US system, the Continental system, the Latin American system. In the second classification, systems are clustered based on their typical properties and hierarchy. The upper level defines the objectives that the accounting system focuses on. Next, systems are rated based on whether the state insists on applying the theoretical approach or the actual legislative requirements and business needs. It might be difficult to classify a system as belonging to a specific group if the country’s accounting system is unstable. Thus, in the 60s of the 20th century, New Zealand started to separate from the UK, although many provisions of its accounting system were taken directly from the standards developed by the English Institute of Financial Accountants. In view of the existing challenges and various approaches to the classification of national accounting systems, the importance of such classification can hardly be overestimated. The proximity of national accounting systems in countries that belong to the same model suggests the possibility of harmonization of accounting principles at the international level. Based on the above: - the possibility of grouping national accounting systems into clusters makes it possible to level out the differences between them during standardization; - the convergence of economies of different countries due to the globalization of the world economy contributes to the unification of accounting principles at the global level.

A Cross-Country Empirical Investigation of Corruption and its Relationship to Economic, Cultural, and Monitoring Institutions: An Examination of the Role of Accounting and Financial Statements Quality

2002 ◽  
Vol 17 (4) ◽  
pp. 325-350 ◽  
Author(s):  
Marinilka Barros Kimbro
Keyword(s):  
Financial Reporting ◽  
Empirical Investigation ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Systems ◽  
Financial Reporting Standards ◽  
Information Monitoring ◽  
Per Capita ◽  
Cross Country

This paper empirically tests a model that links economic, cultural, and information/monitoring variables to corruption in 61 countries. The results offer significant evidence to suggest that higher GNP per capita, moderate economic growth, effective legal and financial accounting systems, collectivist values and low power distance are associated with countries that have low corruption. Countries that have better laws, more effective judiciary, good financial reporting standards, and a higher concentration of accountants are found to be less corrupt.

Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture

2021 ◽  
pp. 30-39
Author(s):  
Rolan Arkhipovich Alborov ◽  
Ekaterina Leonidovna Mosunova ◽  
Elena Vyacheslavovna Zakharova ◽  
Gregory Rolanovich Alborov
Keyword(s):  
Cost Accounting ◽  
Second Order ◽  
Agricultural Products ◽  
Accounting Systems ◽  
First Order ◽  
Management Accounting Systems ◽  
Order Calculation ◽  
Livestock Products ◽  
The Cost

The article deals with the problems of calculating the cost of agricultural products in crop and livestock production, associated with the methods of production accounting and management accounting systems for production facilities used in practice by agricultural organizations. Variants of definition (selection) of cost accounting objects, objects of calculation of the first order and objects of calculation of the second order are proposed. Conceptual models for the distribution of costs between the objects of the first-order calculation, the objects of the second-order calculation and the calculation of the cost of the received types of agricultural products have been developed. Using the example of the production of the main herd of dairy cattle, it is shown that the use of old methods of calculating the cost of agricultural products is not consistent, and it is recommended to use more justified methods of calculating the cost of crop and livestock products, recommended in the new editions of the relevant guidelines of the Ministry of Agriculture of the Russian Federation.

scholarly journals Die metodiek en aanwendingsmoontlikhede van 'n markprysbepalingsmetode by onduursame verbruikersgoedere

1982 ◽  
Vol 13 (1) ◽  
pp. 28-37
Author(s):  
Chris P. Lerm
Keyword(s):  
Empirical Data ◽  
Return On Investment ◽  
Empirical Investigation ◽  
Market Price ◽  
Consumer Products ◽  
Need Satisfaction ◽  
New Method ◽  
Rate Of Return ◽  
Target Price

The methodology and applicability of a method to determine the market price of non-durable consumer products Proper pricing should be done in three phases. Firstly, the determination of the market price, namely that price which the consumers are prepared to pay for the amount of need-satisfaction they perceive from using the product. Secondly, the determination of the target price, namely that price which will give a satisfactory rate of return on investment for the firm. Thirdly, the determination of the final price, by achieving a match between the market price and the target price. The present methods to determine the market price were analysed and with this information a new method to determine the market price of non-durable consumer products was developed. The objectives of this article are to report on an empirical investigation undertaken to test the feasibility of this method and the seven steps to follow in using the method; and to outline the results obtained and conclusions which may be reached; the implications and use of the empirical data; and the method to determine the market price.

Problems and specifics of the convergence of national accounting systems under the influence of IFRS

2021 ◽  
pp. 29-48
Author(s):  
Mihail Rodchenkov ◽  
Viktor Suyts
Keyword(s):  
Financial Reporting ◽  
Accounting Systems ◽  
Scientific Methods ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Current State ◽  
National Market ◽  
Market Economic ◽  
Expert Assessments ◽  
General Scientific

The research addresses the essence and outcomes of the convergence between national accounting and reporting systems (NARS) influenced by international financial reporting standards (IFRS). The aim of the study is to identify and examine the main elements of this process and its peculiarities in Russia; to highlight and evaluate the consequences of such convergence; to determine the areas for improving the effectiveness of NARS taking into consideration its current state. The methodology is based on the use of general scientific methods of theoretical and empirical research, including expert assessments and comparative analysis which allows to evaluate the changes observed in NARS. The findings help summarize and analize the organizational aspects of NARS elements transformation in the process of convergence under IFRS impact, including imbalances both in the NARS itself and in the relation between the NARS elements and other systems underlying the national market economic structure. The analysis concludes with an assessment of its effect on the NARS. The results will be of interest to specialists in the field of accounting and reporting as well as to regulatory agencies that implement state interests in this area.

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