The points of contacts between academics and professionals

2017 ◽  
pp. 61-65
Author(s):  
Massimiliano Semprini
Keyword(s):  
The Other ◽  
Accounting Profession ◽  
Accounting Research ◽  
Accounting Practice ◽  
Other Hand ◽  
Academic Researchers ◽  
Mathematical Formulas ◽  
Ultimate Purpose

Some argue that the ultimate purpose of accounting research should be to improve accounting practice, rather than simply to describe or understand or critique it. Hence a gap appears to have emerged between practitioners and academics with regards to accounting research. In order to exploit as better as possible the output of the accounting research performed by academic researchers, the accounting profession should create a point of contact; auditing networks might facilitate this link. On the other hand, research performed by academics should become "understandable" by practitioners using a different jargon and simple mathematical formulas.

Whither the accounting profession, accountants and accounting researchers? Commentary and projections

2016 ◽  
Vol 29 (1) ◽  
pp. 2-10 ◽  
Author(s):  
James Guthrie ◽  
Lee D. Parker
Keyword(s):  
Accounting Profession ◽  
Research Issues ◽  
Content Type ◽  
Call To Action ◽  
Accounting Research ◽  
Accounting Practice ◽  
Academic Scholarship ◽  
Turbulent Times ◽  
Academic Researchers

Purpose – This commentary reflects on possible disruptions for the accounting profession, accountants and academics in the next 25 years. The traditional and highly valued role of the accounting professional, accountants and academic scholarship is rapidly changing in an intensely networked and interdisciplinary world. The purpose of this paper is to provide a summary of AAAJ activities for 2015 and in the next few years, it also delivers a call to action to interdisciplinary accounting researchers to undertake innovative research that reflects on what these turbulent times mean for society, nations, organisations and individual accountants, practitioners and educators. Design/methodology/approach – The paper employs a literature-based analysis and critique to provide a critical reflection on current and future developments in academic accounting research. Findings – In highlighting disruption to traditional accounting practice and research the authors provide a foundation from which researchers should contemplate their motivation, informing theories and values to ensure that their academic endeavours make a contribution to practice, policy and a wider societal good. Practical implications – It is hoped the practical and research issues explored in this commentary will invoke more interdisciplinary perspectives on accounting and the accounting profession, and assist scholars to reflect on the challenges they face. Originality/value – Providing a forward looking vision on the important role of academic researchers, the authors urge colleagues not to limit their vision to the narrowness that is an increasing feature of North American economics-based accounting research and to not simply observe, but rather construct an enabling accounting that can benefit society more widely.

Accounting research production and evaluation: The view of the professionals

2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Accounting Research ◽  
Research Production ◽  
Accounting Practice ◽  
Mutual Knowledge ◽  
The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

Hundreds of Years We Live With Mathematical Formulas That are Only Half -Correct

2018 ◽  
Author(s):  
Sigit Haryadi
Keyword(s):  
The Other ◽  
Percent Correct ◽  
Other Hand ◽  
Mathematical Formulas

The preprint will show that most of the sciences for hundreds of years have lived with the mathematical formulas that are "half-correct" and offers a solution to find formulas that are one hundred percent correct.Here we show that the existing mathematical formulas so far are only "half-correct" since philosophically they have applied bad habits of humans who only judge the goodness of people or things that they loved, and only judges the ugliness of things they did not like. On the other hand, the formulas are one hundred percent correct if they are willing to assess both the goodness and ugliness of things.Here is give a proof that only the formula of Harmony in Gradation or the formulas that contain its spirit are one hundred percent correct because of they able to show the level of perfection of everything being assessed accurately and precisely.

scholarly journals Particular aspects of the use of judicial accounting expertise results for the investigation of corruption-related crimes

2021 ◽  
pp. 35-41
Author(s):  
Elina Sergeevna Sarygina ◽  
Tat'yana Borisovna Safonova
Keyword(s):  
The Other ◽  
Expert Assessment ◽  
Research Subject ◽  
Research Results ◽  
Accounting Research ◽  
Other Hand ◽  
Accounting Expertise ◽  
Judicial Expertise

The research subject is scientific and methodological patterns of a judicial expertise in the field of accounting research of state-funded organizations which are the most sensitive to corruption-related offences. The research object is investigatory and expert assessment of the use of the results of judicial accounting expertise for proving in investigating corruption-related crimes. Special attention is given to particular problems related to the mechanism of use of the results of such accounting research by investigators. To acquire evidentiary information about the case, one needs to analyze the report of an expert accountant as a possible evidence, while it is not possible to attach it to the case without its legality assessment. Only a careful reading of the research results by the person, who has initiated expertise, can help detect corruption-related circumstances. The authors of the article attempt at covering the range of problems which can lead to the consideration of a report of an expert accountant as an incomopetent evidence. On the other hand, the authors note that the analysis of accounting expertise helps investigators to establish or check facts not available to other experts. The scientific novelty of the research consists in the fact that the authors attempt at forming an overall picture of the mechanism of the use of judicial accounting expertise results for the investigation of corruption-related crimes.   

Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals

2021 ◽  
Author(s):  
F. Greg Burton ◽  
Scott L Summers ◽  
T. Jeffrey Wilks ◽  
David A. Wood
Keyword(s):  
Evidence Based ◽  
Research To Practice ◽  
Accounting Profession ◽  
Accounting Research ◽  
Accounting Practice ◽  
Accounting Professionals

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create Relevance of Accounting Research (ROAR) scores by asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. These scores allow for an evidence-based evaluation and discussion of how academic accounting research is perceived by accounting professionals. The scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived to be more relevant to accounting practice. By continuing to produce these scores in perpetuity, we expect this data to help academics and professionals better identify and utilize research relevant to the accounting profession.

scholarly journals Level of usage of income smoothing as a creative accounting tool by Balkan banks

2021 ◽  
Vol 16 (3) ◽  
pp. 63-70
Author(s):  
Bedri Statovci ◽  
Vlora Berisha ◽  
Jetmira Tahirukaj
Keyword(s):  
Income Smoothing ◽  
Decision Makers ◽  
The Other ◽  
Web Pages ◽  
Financial Reports ◽  
Accounting Practice ◽  
Creative Accounting ◽  
Other Hand ◽  
The One ◽  
Modified Equation

The main objective of this study is to find out if Balkan banks use income smoothing (IS) as a creative accounting practice. The IS level is analyzed to see whether banks are focused on these practices as a tool to produce a better picture of financial views in the sight of decision makers. The data are provided from the audited financial reports presented on the banks’ web pages. Eckel’s modified equation was used to find out if banks use the technique of IS. As a result, the findings showed that banks use IS, and the factors that influence the use of this practice are analyzed. The factors studied are: age of banks, profitability, and loan provision. Of a total of seven banks in Kosovo, only three use income smoothing. In Albania, of a total of 11 banks, only one uses income smoothing. Surprisingly, the results show that none of the variables measured affect the usage of income smoothing. The study contributes to understanding the practice of IS on the one hand, and on the other hand, to opening the eyes of investors and depositors promoting vigilance when they make decisions about investing their funds in banks.

scholarly journals Harmonisasi SAK dan Aturan Pajak: Mungkinkah?

2014 ◽  
Vol 5 (2) ◽  
pp. 578
Author(s):  
Heri Sukendar Sukendar
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
The Other ◽  
Washington Dc ◽  
Accounting Profession ◽  
Indonesian Government ◽  
Other Hand

This paper is intended to illustrate the fact that the case today, especially in Indonesia's commitment to convergency of IFRS, where the decision was certainly not out of global importance that in order to improve the information from the financial statements of companies in Indonesia. In addition, the IFRS Convergence is one of the Indonesian government agreements as a member of the G20 forum, the results of the meeting of G20 leaders in Washington DC forum, 15 November 2008. On the other hand, the tax rules that apply are still using the old accounting standards and do not follow the development of increasingly different. Previous differences between GAAP and tax rules are limited to the "deductible and non-deductible" which is resolved through fiscal reconciliation mechanism with positive correction and correction negatipnya. The widening gap today would be a separate issue for IAI as the organization of the accounting profession. Tax Accountant compartment formation in March 2014 is a serious evidence of the organization as an anticipation, particularly in an effort to bridge the gap widening

A study of cometary eruptions through OH radio-lines

1999 ◽  
Vol 173 ◽  
pp. 249-254
Author(s):  
A.M. Silva ◽  
R.D. Miró
Keyword(s):  
Short Duration ◽  
Growth Curves ◽  
The Other ◽  
Initial Mass ◽  
Radio Lines ◽  
Other Hand ◽  
Sudden Rise

AbstractWe have developed a model for theH2OandOHevolution in a comet outburst, assuming that together with the gas, a distribution of icy grains is ejected. With an initial mass of icy grains of 108kg released, theH2OandOHproductions are increased up to a factor two, and the growth curves change drastically in the first two days. The model is applied to eruptions detected in theOHradio monitorings and fits well with the slow variations in the flux. On the other hand, several events of short duration appear, consisting of a sudden rise ofOHflux, followed by a sudden decay on the second day. These apparent short bursts are frequently found as precursors of a more durable eruption. We suggest that both of them are part of a unique eruption, and that the sudden decay is due to collisions that de-excite theOHmaser, when it reaches the Cometopause region located at 1.35 × 105kmfrom the nucleus.

Closing the GAP—A 5Å Scanning Microscope

1969 ◽  
Vol 27 ◽  
pp. 6-7
Author(s):  
A. V. Crewe
Keyword(s):  
Normal Form ◽  
The Other ◽  
Resolving Power ◽  
Scanning Microscope ◽  
Conventional Microscope ◽  
Other Hand ◽  
Closing The Gap ◽  
Thermal Sources ◽  
Better Than ◽  
Transmission Microscope

We have become accustomed to differentiating between the scanning microscope and the conventional transmission microscope according to the resolving power which the two instruments offer. The conventional microscope is capable of a point resolution of a few angstroms and line resolutions of periodic objects of about 1Å. On the other hand, the scanning microscope, in its normal form, is not ordinarily capable of a point resolution better than 100Å. Upon examining reasons for the 100Å limitation, it becomes clear that this is based more on tradition than reason, and in particular, it is a condition imposed upon the microscope by adherence to thermal sources of electrons.

Life Beyond 1MeV

1980 ◽  
Vol 38 ◽  
pp. 30-33
Author(s):  
K.H. Westmacott
Keyword(s):  
Electron Microscopy ◽  
Past Experience ◽  
The Other ◽  
Good Case ◽  
Other Hand ◽  
The U.S

Life beyond 1MeV – like life after 40 – is not too different unless one takes advantage of past experience and is receptive to new opportunities. At first glance, the returns on performing electron microscopy at voltages greater than 1MeV diminish rather rapidly as the curves which describe the well-known advantages of HVEM often tend towards saturation. However, in a country with a significant HVEM capability, a good case can be made for investing in instruments with a range of maximum accelerating voltages. In this regard, the 1.5MeV KRATOS HVEM being installed in Berkeley will complement the other 650KeV, 1MeV, and 1.2MeV instruments currently operating in the U.S. One other consideration suggests that 1.5MeV is an optimum voltage machine – Its additional advantages may be purchased for not much more than a 1MeV instrument. On the other hand, the 3MeV HVEM's which seem to be operated at 2MeV maximum, are much more expensive.

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