Role of Accounting Information in Reducing Variable Educational Cost at the University of Saba Region

2021 ◽  
Vol 26 (3) ◽  
pp. 89-115
Author(s):  
Dr. Abdulsalam Mohammed Mahdi Ainaa
Keyword(s):  
Financial Analysis ◽  
Accounting Information ◽  
Accounting Systems ◽  
Cost Of Education ◽  
Educational Cost ◽  
Reducing Costs ◽  
The Cost ◽  
The University ◽  
Financial Issues

This study aimed to identify the role of accounting information –in terms of its availability, features and use- in reducing variable educational cost at the University of Saba Region. The study followed the descriptive analytical method by administering a questionnaire to collect data. The population and sample of study was all those responsible for running the cost of teaching at the rector's office, faculties, centers and heads of departments (34 members). Thirty four questionnaires were distributed to them, but only (30) were returned and were valid for analysis, which made (88.23%) of the total number of questionnaires. Major findings revealed that the role of accounting information in reducing educational cost scored a medium rank (59.5%), where its availability scored even less than that (48.8); its features scored a medium rank (59.5%); and the use of such information scored a medium rank as well (59%). The study recommends including paying more attention to accounting systems, as they help in reducing costs; awareness-raising of financial issues among people in charge of running the cost of education; setting up a department for financial analysis and evaluation of the organizational structure; and including financial issues in the process of performance evaluation.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

scholarly journals PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Phamela D Tampubolon ◽  
David Paul Elia Saerang ◽  
Agus Toni Poputra
Keyword(s):  
Research Method ◽  
Accounting Information ◽  
Third Party ◽  
Economic Conditions ◽  
Short Term ◽  
Descriptive Research ◽  
Course Of Action ◽  
Management Measure ◽  
The Cost

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.

Reducing Costs of Knowledge Transfer in Tourism Development using Historical Materials

2013 ◽  
Vol 4 (2) ◽  
pp. 16-25
Author(s):  
Ayako Sawada ◽  
Taketoshi Yoshida ◽  
Hiroshi Horii ◽  
Misato Horii ◽  
Masaharu Hayashi
Keyword(s):  
Information System ◽  
Knowledge Transfer ◽  
Tourism Development ◽  
Regional Economies ◽  
Sticky Information ◽  
Historical Materials ◽  
Local Resources ◽  
Reducing Costs ◽  
The Cost

Recently, discovering local resources and utilizing them have been underway for the purpose to revitalize regional economies. The authors have conducted some activities for regional activation using historical materials such as old documents and maps. For these activities historians play an important role to discover and utilize local resources from historical materials. The cost of transferring historians’ knowledge about such resources to tour developers is high. In this study, a tour developer who is also a volunteer tour guide designed two tour courses featuring local historical material with the aid of a proposed information system. They clarify the role of the information system and the factors of reducing the costs of knowledge transfer in tourism development using historical materials from the view points of the sticky information.

scholarly journals Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan

2020 ◽  
Vol 10 (2) ◽  
pp. 135
Author(s):  
Reem Oqab Hussein Al- Khasawneh
Keyword(s):  
Information Systems ◽  
Tax Evasion ◽  
Accounting Information ◽  
Sales Tax ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Output Stages ◽  
High Degree ◽  
Very High

The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a very high degree at input stage whereas the contribution of using e-accounting systems has been high at processing and output stages. In addition, the study indicated that existing the compatibility between e-accounting systems and the instructions of income and sales tax authority has highly contributed to the reduction of tax evasion. It also illustrated that the procedures and methods of professional examination of e-accounting information systems developed by income and sales tax authority have contributed to a very high degree of the reduction of tax evasion. Moreover, the study found that a sufficient experience of employees of income and sales tax authority in the field of using e-accounting information systems has contributed to a very high degree of the reduction of spreading of the phenomenon of tax evasion.

Fieldwork Education: To Charge or Not to Charge?

1993 ◽  
Vol 56 (2) ◽  
pp. 51-54 ◽  
Author(s):  
Carol H I Walker ◽  
Filao M Cooper
Keyword(s):  
Occupational Therapy ◽  
Health Authority ◽  
Costs And Benefits ◽  
Regional Health ◽  
Indirect Benefits ◽  
Service Unit ◽  
Cost Of Education ◽  
Direct And Indirect Benefits ◽  
The Cost ◽  
The University

This article examines the arguments for and against charging for occupational therapy fieldwork education. Managers see advantages in separating the cost of education from service costs, but evidence from a study into the costs and benefits of student placements, undertaken by the Department of Occupational Therapy at the University College of Ripon & York St John in collaboration with the Yorkshire Regional Health Authority, highlights some of the disadvantages. A major finding of this study is that students bring both direct and indirect benefits to the service unit in which they are placed.

scholarly journals Improving the methodology of accounting for income and expenses in an educational institution

2021 ◽  
Vol 82 (2) ◽  
pp. 45-55
Author(s):  
O. Zhaltyrova ◽  
◽  
T. Kuvaldina ◽  
G. Abisheva ◽  
◽  
...  
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Educational Institution ◽  
Educational Institutions ◽  
Accounting System ◽  
Optimal Method ◽  
Accounting Systems ◽  
Non Profit ◽  
The Cost ◽  
The University

One of the most important elements of the management system of an educational institution is the accounting of income and expenses for educational programs (OP) and the calculation of the cost of educational and other services. Modern educational institutions are tasked with improving the quality of educational services and increasing their effectiveness. To solve it, the boundaries of their financial and economic independence are expanded. Currently, universities are changing their form of ownership and can be non-profit societies. The change in the system of financing universities involves the development of new mechanisms for managing an educational institution. In these conditions, it becomes inevitable to create and master new accounting systems in educational institutions, which are aimed at ensuring the tasks of effective management of the university. First of all, this applies to the management accounting system. The cost of services rendered is the sum of the university's expenses in monetary form for the implementation of educational and other services. Expanding the financial independence of universities involves the formation of reliable information about the income and expenses of the university in order to manage them. The purpose of this study is to identify the problems of accounting for income and expenses in educational institutions. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. The development of the system of management accounting of income and expenses in educational institutions is focused on the formation of an effective system of information and analytical support, which involves the development of methods for accounting of income and expenses, the organization of the system of internal control of income and expenses, determining the features of management reporting of income and expenses. A methodology for income accounting has been developed that reflects the specifics of the activities of educational institutions, combines the calculation of the main income indicators, their reflection on accounts and in the registers of management accounting, and allows you to form the actual indicators of income and expenses. The optimal method of management accounting of expenses is justified, within the framework of which the classification features of the grouping of expenses are proposed, the order of consolidated accounting and the formation of management accounting registers is determined. The method of accounting for expenses will allow you to specify the directions of expenses in the context of activities, sources of funding, structural divisions, individual programs and activities.

scholarly journals The role of accounting information in the rationalization of expenditure policies on higher education to meet the labor market requirements of a field study of the University of Sirte: دور المعلومات المحاسبية في ترشيد سياسات الإنفاق على التعليم العالي للوفاء بمتطلبات سوق العمل: دراسة ميدانية جامعة سرت

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Shahabuddin Mohamed Ahmed - Taj Alsar on Ahmed Al Maqtese
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Accounting Information ◽  
Limited Range ◽  
Quality Of Accounting Information ◽  
Statistical Program ◽  
Simple Regression Analysis ◽  
The University

   The study carried out to study bridge gap between higher education, and Community service. In addition, to highlight the output of higher education and its importance in fulfilling the requirements of the Libyan labor market, and examine policies to rationalize spending and the extent of its impacts on the quality of education output and suitability to the needs and requirements of the labor market in the future. The study relied on a method of descriptive statistical analysis to analyze the raw data obtained from the questionnaire using a statistical program (SPSS) to get to the results of the study premise and tested through correlation matrix and simple regression analysis The study resulted in the following findings: - - The university, like other public sector units to license its annual set of allocated to finance ongoing activities what you offer these units of accounting information funds. - Spending is not objective judgment on the efficiency due to the limited range of models and methods that are included in the plans in order to meet the requirements of the Libyan labor market. - The quality of accounting information to find a property in decisions making to contribute to the policy of fiscal spending on higher education as reflected positively on the economic return.

scholarly journals Why do people apply for admission to Moscow universities? An analysis of the reasons and development of recommendations

2021 ◽  
Vol 16 (4) ◽  
pp. 105-119
Author(s):  
Evgeniya Jukova ◽  
◽  
Maxim Kozyrev ◽  
Irina Ilina ◽  
◽  
...  
Keyword(s):  
Higher Education ◽  
Social Networks ◽  
Survey Questionnaire ◽  
Internet Resources ◽  
Level Of Training ◽  
The Cost ◽  
The University ◽  
Source Of Information

When there is high competition between universities for applicants, research into the applicants’ motives becomes relevant. This research used a survey questionnaire, the results of which were subjected to correlation analysis. The survey involved students from four Moscow universities, differing in both rating and quality of admission. The main reasons why applicants choose their university were the availability of budget places and the cost of training. The source of information about the university is also important. Modern youth (and also their parents) focus mainly on Internet sites for applicants and on the university’s website social networks. The role of Internet resources will only increase in the future although traditional forms of attracting applicants, such as open days and Olympics should not be discounted. They attract at least a quarter of the admissions. The research revealed that school graduates who are strongly oriented toward higher education prepare for exams very seriously. More than two-thirds of all students surveyed noted several options for preparing for the exam. However, not all applications had a solid life position with regard to their future profession. Many have chosen those courses that are easier to pass. One of the important factors in making a choice and in preparation is the image of the university. The higher the rating of the university, the more motivated applicants it attracts and as a result, the level of training of graduates also increases. It is proposed that distance forms of participation in university events are developed so as to expand coverage.

scholarly journals The Role of the Campus Environment in Fostering a Sense of Mattering among Postgraduate Commuter Students in Botswana

2019 ◽  
Vol 8 (6) ◽  
pp. 1
Author(s):  
Dawn Lyken-Segosebe ◽  
Mbiganyi Moremi ◽  
Mbizo Mafuraga ◽  
Benjamin Mogotsi
Keyword(s):  
Postgraduate Education ◽  
Commuter Students ◽  
Campus Environment ◽  
Postgraduate Students ◽  
Socially Constructed ◽  
Embedded Design ◽  
The Cost ◽  
The University ◽  
Study Participants

Commuter students can be found at practically every institutional type in higher education. Despite their increasing numbers as students returning to pursue Master’s and PhD programs, little is known about postgraduate commuter students and their experiences at US and international universities. A mixed-methods embedded design was utilized to investigate whether and how postgraduate commuter students at a rural public research-intensive university in Botswana perceived they mattered or were marginal to their university. Findings revealed that the physical, human aggregate, organizational, and socially constructed environments of the university influenced perceptions of mattering among study participants. Postgraduate students perceived they did not matter to the university because of its focus on undergraduates, its approach to managing postgraduate education, its failure to provide postgraduate housing, and the cost and unavailability of transportation. However, the availability of a teaching assistantship and supervisors’ interest and support fostered the sense among these students that they were receiving attention, considered important, depended on, and empathized with.Keywords: mattering, marginality, commuter students, postgraduate student experience, campus environments

Sign in / Sign up

Export Citation Format

Share Document