Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations

Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international level on business information–entropy correlation in the accounting process of organizations. Mathematical and statistical techniques were applied to 980 articles during the period 1974–2020, obtaining results on the scientific productivity of the driving agents of this topic: authors, research institutions, countries/territories, and journals. Five lines of research were identified during the period analyzed, which mainly study information theory, maximum entropy, information entropy, decision-making, and enthalpy. Future research should focus on analyzing the evolution of this topic, which forms new thematic axes related to bitcoin market efficiency, business hierarchy information, business model evaluation systems, catastrophic economic collapse, corporate diversification, CSR reports affecting accounting conservatism, economic income accounting, and information loss. Currently, the research presents an upward trend, which allows a growing interest in the subject to be deduced in the academic and scientific community worldwide.

Degrowth and Full Employment

This paper advocates for the use of techniques of optimal planning that were developed by Soviet mathematicians. It argues that these techniques, based as they are on the labour theory of value, are compatible with: (a) the efforts of Modern Monetary Theorists to achieve full employment through a return to active fiscal policy (with the GDP gap serving as an estimate of the level of additional aggregate demand required to this end); (b) national income accounting procedures taken up by the United Nations; (c) the work of industrial ecologists who use input-output techniques to support and inform their analysis of waste, pollution, and the unsustainable use of renewable and non-renewable resources. It argues that, with slight modification, the techniques originally developed by Kantorovich and Novozhilov could be applied to the construction of metrics that account for the ‘short-changing’ of nature. For example, they could incorporate estimates of the labour time required to prevent unsustainable exploitation of renewable resources (including through higher levels of recycling and restocking), the use of non-renewable resources at rates exceeding the time required to produce substitutes, and the time required for adequate remediation and restoration of polluted resources (including investment in new transport and power generation systems).

Questioning the feasibility and justice of basic income accounting for migration

When studying the feasibility and justice of basic income, researchers usually assume that policymakers would be introducing the unconditional benefit to a closed economic entity. When contemplating the introduction of a universal policy, few researchers take into consideration the fact that citizens and foreigners migrate, and that this movement alters the size and skill structure of the population. This article addresses this oversight by analyzing how basic income schemes based on residence or citizenship may affect tax base, wages, and employment while incorporating migration incentives. The discussion is based upon neoclassical labor supply and migration theory and informed by the conjectured economic effects from a normative perspective. This research suggests that a basic income would create migration incentives that reduce the tax base, leading us to question this policy’s feasibility. Moreover, the flow-on effects of migration call into question the justice of both residence-based and citizenship-based basic income schemes. Therefore, this article sheds light on how basic income’s feasibility and justice relate to each other and identifies the benefits and further opportunities for interdisciplinary social policy research.

Process of analysis and design of income accounting information system (case study of PT. MARCI)

To increase the competitiveness of a company requires information, including accounting information. With a good accounting information system, it is hoped that the results of physical process efficiency, data updates and accuracy will be achieved. The system design methodology in making the system goes through the stages (1) System Survey (2) System Analysis (3) System Design (4) System Development (5) Testing (6) System Implementation (7) System maintenance. However, with limited time and funds, the researcher completed the research to the system design stage in the form of standard operating procedures (SOP). As for the conclusion, it was found that the work was still inconsistent (same work but implemented in different ways), recording errors, process delays and poor quality.The system design model that has been prepared by the researcher for the Income Accounting Information System of PT Marci consists of the following procedures: (1) order receipt (2) contract agreement (3) work process (4) billing (5) recording. Keywords: System design, accounting information system, PT MARCI

ОБЛІК І АУДИТ ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

Formulation of the problem. In the context of global challenges, enterprises operate in a dynamic, unpredictable external environment, so to ensure break-even conditions and increase profitability of the company requires a modification of the existing management system, the effectiveness of which, in turn, is determined by the level of accounting and analytical costs. types of activity of the enterprise, therefore improvement of the account and audit of incomes and expenses of the trading enterprises is actual, especially in the conditions of modern global challenges. The aim of the research is improvement the procedure for accounting and auditing revenues and expenses of commercial enterprises. The subject of the research is the system of accounting for enterprise income and expenses. The methods of the research: analysis, synthesis, abstract logic; historical, comparative and statistical, generalization and grouping; system-structural and functional. The hypothesis of the research. The current accounting system and audit procedure should be modified in accordance with the realities of existing trading companies in the conditions of their activity during modern global challenges. The statement of basic materials. The organizational provisions of accounting for costs and revenues by type of activity are analyzed and shortcomings in the existing practice of their accounting are identified on the example of one of the trading companies – JACQUARD LLC, measures to improve the accounting of costs and revenues by type of activity are identified. The task of auditing costs and revenues by type of activity of the enterprise, the audit plan and test questions of the auditor to verify the correctness of the organization of cost and income accounting and the results for the trading company. The originality and practical significance of the research lies in the possibility of applying the proposals for improvement the accounting and audit of costs and revenues by type of enterprise activity. Conclusions and perspectives of further research. The research will improve the efficiency of accounting and auditing of costs and revenues, and timely and proper accounting will facilitate more effective management decisions in the process of generating net income, and the use of audit plans of costs and revenues will more accurately identify deficiencies in the organization and accounting of the enterprise

FEATURES OF ACCOUNTING IN THE ORGANIZATIONS OF THE HOTEL SPHERE

The article reveals the essence of the organization of the income accounting system in the organizations of the sphere of hotel services. The author identifies the main forms of management reporting by responsibility centers. The article reveals the main expenses of hotel organizations.

Evaluasi Penerapan Sistem Akuntansi Pendapatan Pada Badan Keuangan Daerah Kota Lubuklinggau

The aim of this study is to evaluate the application of an income accounting system to the Regional Finance Body of Lubuklinggau City. It is descriptive research; this research is not intended to test hypotheses but only systematically describes the facts, situations, and activities of the accounting system of income in the Regional Finance Agency of the City of Lubuklinggau. Operational variables of this study are income accounting systems with related party indicators, related documents, and accounting systems and procedures. Secondary data is in the form of body profiles and reports on the realization of regional revenue and expenditure budgets. The data analysis technique used descriptive analysis. The results of the study showed that the income accounting system at the Lubuklinggau City Regional Finance Body for related parties is not appropriate with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, and Regulation of Lubuklinggau Mayor, Number 63 of 2016 and Regulation Lubuklinggau Mayor Number 32 of 2012.It had been already referring to Government Regulation Number 71 of 2010 concerning Regional Financial Management Guidelines, and for related documents and systems and procedures for accounting income in accordance with Government Regulation Number 71 of 2010, PERMENDAGRI Number 64 of 2013, Regulation of Mayor of Lubuklinggau Number 63 of 2016 and Regulation of Mayor Lubuklinggau Number 32 of 2012.

The Making of Zimbabwe’s Currency and Economic Crisis: International Financial Architecture, Nationalism, and Economic Policies 1980–2000

This chapter examines the making of Zimbabwe’s currency and economic crisis from a historical perspective. It suggests that colonial legacies played an important role, together with the connections forged through the international financial architecture. Both these factors should be considered in examining why the country continues to face sustained economic crisis. Although the chapter acknowledges the importance of local political factors that many scholars have examined, it provides an alternative perspective that stresses a neglected aspect in the study of the Zimbabwean crisis. Attention must be given to the importance of inherited models and discourses of economic management and the ways in which they have been embedded into the fabric of economic administration. The chapter interrogates these influences, focusing in particular on the role of the System of National Income accounting in Zimbabwe’s descent into debt and aid dependency. It argues that these factors should be included in explanations of the multilayered political and economic crisis that Zimbabwe has been facing for the past two decades.