Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Carbon emission reduction accounting method for a CCUS-EOR project

It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.

An Optimized Method for Accounting Information in Logistic Systems

In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.

Critical Dialogic Accounting and Accountability Through Integrated Popular Reporting and Digital Technologies: The City of Bari

Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability.

Research on Integrating Data Assets Into Accounting Discipline System

As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.

Research on Accounting Issues of the Pension Insurance Fund for Urban Employees

Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.

Financial decision‑making behaviors of Ethnic Tibetan Households based on mental accounting

Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities.

“互联网+”背景下《Management Accounting》(管理会计)混合式教学改革探讨

信息技术的高速发展以及智能移动设备的普及,使得'互联网+教育'模式得到当今高等教育教学部门大力倡导和青睐。本文针对传统管理会计教学存在的问题,以提高学生主观能动性、为教学出发点,探讨'优慕课'、网络教学资源平台的混合互动式教学模式改革,有效提升《Management Accounting》(管理会计)的教学水平,构建'教师主导型'与'学生主体型'相结合的'互联网+'混合式教学理念,提高会计专业人才培养质量。

Analysis of Chinese Accounting Standards for the Oil and Gas Industry and Related Enterprises

Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.

On Significance of Cross-cultural Communication in International Business-Specified on Accounting Internationalization

There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.

The evolution and enlightenment of water resourcesaccounting from accounts to balance sheet

The Third Plenary Session of the 18 th Central Committee of the Communist Party of China has proposed an important national strategic decision: to explore and establish the balance sheet of natural resources, to implement leaders’ of-office auditing system about natural resources assets. Water is one of the most essential nature resources of human beings; water resources accounting, as an important water resources management tool, is an essential part of compiling the natural resources balance sheet. In this paper, we provide a summary of the historic evolution of water resources accounting and analyze its application in some typical countries. Although water resources accounting and water resources balance sheet reflect different implications and focus, both require water resources accounts as the basis in system establishment.

The Accounting Reform in the Brussels-capital Region： New Tool for Financial Analysis

In the last 20 years, public administrations in Belgium have completely reformed their accounting systems. The new system consists in combining double-entry general accounting with budgetary accounting, which is traditional in the public sector. The accounting reform of 2003 marks a turning point in the history of accounting of the federal State and federated entities （regions and communities）. The Brussels-capital region is the first federated entity to embark on the adventure and implement the new accounting system in 2006. The aim of this article is to introduce the legislative framework and the different implementation steps of the accounting reform in the Brussels-capital region and to provide a financial analysis of the region. The objective is to see if the region has a good financial situation. To do this, this paper analyses the data from the balance sheet and the income statements from 2008 to 2011. On one hand, it analyzes the evolution of the region＇s different results; and on the other hand, it presents different financial ratios. It also analyzes the evolution of the regional debt. This paper concludes that, although expenses and the debt are increasing, the situation of the region is not worrying, because of good budgetary performances, sophisticated financial management, and law loans rates. Even if the results of the analysis don＇t have to be interpreted as the same way as for a private company, the annual accounts provide interesting information that can be used to improve public finance.

Competencies of Accounting Graduates at Catanduanes State University

This is a benchmark study that evaluates the competencies of Catanduanes State University(CSU)Accounting Graduates prior to the implementation of ASEAN Integration in 2015.The evaluation was based on CMO No.3,issued in 2007.Then,the subjects were mapped from the prescribed subjects in the BS Curriculum to the CPA Licensure Examination subjects to spot the congruentcy;lastly,this paper identified the areas of competency of the Accounting Graduates using the rating obtained in the licensure examination as a standard,this is based on RA 9298,the Philippine Accountancy Law,Section 16.The relevance of the study in the present time,is to come up with a better strategic action plan based on the findings and provide practical recommendations that can enhance the capabilities of the next batches of accounting graduates of the University.Descriptive Content Analysis was used in generating and examining qualitative and quantitative data through secondary resources.Based on the CMO No.3,series of 2017,results revealed that General Education develops competencies in intellectual skills,personal,interpersonal,and communication skills.Business Education develops competencies on economic,quantitative methods,business statistics,organization behavior,marketing,and operations management,professional values,and ethics.Information Technology Education System develops competencies on internal control in computer-based systems,development standards,and practices for business systems,management of the adoption,implementation and use of IT,evaluation of computer business systems,and managing the security of information.Accounting and Finance develops competencies on business law and taxation,financial management,financial management,financial accounting theory and practice,cost determination,analysis and control,management accounting and consultancy services,advanced accounting,auditing,and assurance services.After mapping the BSA Curriculum and CPA Licensure Examination subjects,it was found that BSA Curriculum General and Business Education are integrated in all subjects given in the CPA Licensure Examination.The Information Technology Education is integrated in the CPA Licensure Examination subjects such as integrated in Theory of Accounts,Management Services,and Auditing Theory.The Accounting and Finance Education is integrated in Business Law and Taxation,Theory of Accounts,Practical Accounting Problems I,Practical Accounting Problems II,Management Services,Auditing Theory,and Auditing Problems.It was ascertained also that majority of CSU Accounting Graduates from 2013-2015 have strong competencies in financial accounting,management accounting,financial management related services,capital budgeting and techniques,project feasibility studies,and application of the concepts,standards,techniques,and methodology applicable to management/consultancy services or problems likely to be encountered in the real practice.However,accounting graduates have weak competencies in assurance and related services,applying audit standards,techniques,procedures of independent audit of medium-sized service,trading,or manufacturing concern,financial accounting techniques and methodologies to problems,and legal implications of business transactions,business associations,and negotiable instruments related to accounting and auditing and practical application of basic principles of taxation.Majority of the accounting graduates have failed in the subjects such as Auditing Theory,Auditing Problems I,and Business Law and Taxation.Given these findings,it is recommended:(1)reviewing the current competencies of the CSU accounting students against the target through a competency plan and track learning activities in Auditing and Assurance Services,Assurance Principles,Professional Ethics,and Good Governance,Advanced Financial Accounting,Part I,Advanced Financial Accounting and Reporting,Part II,Accounting for Governmental,Not-for-Profit entities,and Specialized Industries,Law on Business Organization,Law on Negotiable Instruments,Sales Agency,Labour and Other Commercial Laws,and Business Transfer Taxes where majority of the students failed in the CPA Licensure Examination;(2)enhancing or improving teaching methodologies on the subjects in BSA curriculum such as Management Accounting and Consultancy Services,Auditing and Assurance Services,Business Law and Taxation,and Financial Accounting Practice where majority of Accounting graduates showed weak competencies;(3)conducting a thorough investigation of the factors that caused the failure of the students in the said subjects,then,strengthening the admission and retention policy;(4)instructor/professor should enhance their syllabi to include recent developments,trends,and innovations in teaching materials,and methodologies to avoid obsolescence.

Accountant and Accounting beyond Jokes:an Analysis of Cartoons(1925-2003)

The main purpose of our paper is to identify and analyse the underlying stereotype attributes concerning accountant,accounting and users through cartoons.Doing so,we aim to capture insights of how this spectrum of society perceives actors involved on accounting issues.Our study also differs from others as our period of analysis is long,79 years,from 1925 to 2003.As we have the advantage of a long period and a popular non-professional database,we can work with multiple actors as accountant,accounting and users,instead of focusing on single one.And the richness of database also allowed splitting these main actors in 7 actors.In order to capture stereotype nuances of multiple actors from a cartoon database,we use discourse analysis method that has been used on other studies of identity but not to study accounting issues.As cartoons are composed by images and texts to give a message,it is richer to analyze discourse beyond images and texts.Our results are mainly consistent with previous studies although we found some different results when considering different periods of time as well new findings about tax actors such as taxpayers,tax agent and tax accounting.

Application of Management Accounting in Company Sustainability

This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.

Research on the Environmental Factors Causing Accounting Differences Between China and Foreign Countries

The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,political environment,social culture,law,and tax system,there are still some differences between China’s accounting standards and international accounting standards,which will have a certain impact on the realization of the integration of accounting standards.Therefore,this paper analyzes the environmental factors of accounting differences between China and foreign countries,as well as explores specific measures to reduce the accounting differences between China and foreign countries,aiming to provide some useful references and promote the internationalization of China’s accounting standards.

体育Satellite Account的模拟核算与建立

中国体育产业的发展对于增加就业岗位、扩大内需、拉动消费、调整产业结构、提高人民生活水平、促进国民经济增长、保持社会经济繁荣稳定等发挥了十分重要的作用,但体育产业对国民经济的贡献到底有多大呢?需要什么指标进行核算呢?按照国民经济核算原理,一般使用投入产出核算法评估一个产业对于国民经济的其他产业的影响,但现在我国编制的投入产出表的部门分类中,虽然有体育产业这一行业分类,但内容涵盖面较狭窄。体育产业的产出被分散地统计在与体育产业相关的如交通、商业等其他行业中,远远不能反映出体育所涉及的食、住、行、游、购、娱等各个方面的产出以及与国民经济的其他行业的关系。因此,笔者参照各国旅游卫星建立的方法,浅谈一下体育卫星建立的过程。

Near-Real-Time Carbon Emission Accounting Technology Toward Carbon Neutrality

Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate events.Cumulative carbon dioxide(CO_(2))emissions showed a linear relationship with cumulative temperature rise since the pre-industrial stage,and this accounts for approximately 80%of the total anthropogenic greenhouse gases.Therefore,accurate and reliable carbon emission data are the foundation and scientific basis for most emission reduction policymaking and target setting.Currently,China has made clear the ambitious goal of achieving the peak of carbon emissions by 2030 and achieving carbon neutrality by 2060.The development of a finer-grained spatiotemporal carbon emission database is urgently needed to achieve more accurate carbon emission monitoring for continuous implementation and the iterative improvement of emission reduction policies.Near-real-time carbon emission monitoring is not only a major national demand but also a scientific question at the frontier of this discipline.This article reviews existing annual-based carbon accounting methods,with a focus on the newly developed real-time carbon emission technology and its current application trends.We also present a framework for the latest near-real-time carbon emission accounting technology that can be widely used.The development of relevant data and methods will provide strong database support to the policymaking for China’s“carbon neutrality”strategy.Finally,this article provides an outlook on the future of real-time carbon emission monitoring technology.

Privacy Protection for Blockchains with Account and Multi-Asset Model

The blockchain technology has been applied to wide areas.However,the open and transparent properties of the blockchains pose serious challenges to users’privacy.Among all the schemes for the privacy protection,the zero-knowledge proof algorithm conceals most of the private information in a transaction,while participants of the blockchain can validate this transaction without the private information.However,current schemes are only aimed at blockchains with the UTXO model,and only one type of assets circulates on these blockchains.Based on the zero-knowledge proof algorithm,this paper proposes a privacy protection scheme for blockchains that use the account and multi-asset model.We design the transaction structure,anonymous addresses and anonymous asset metadata,and also propose the methods of the asset transfer and double-spending detection.The zk-SNARKs algorithm is used to generate and to verify the zero-knowledge proof.And finally,we conduct the experiments to evaluate our scheme.

Valuation of forest carbon sinks in China within the framework of the system of national accounts

To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.