Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

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.

Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data

Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.

Analysis of Internal Control Management Problems in Hospital Finance and Accounting

This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.

“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。

Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization

The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting＇s value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.

Effects of cotton field management practices on soil CO2 emission and C balance in an arid region of Northwest China

Changes in both soil organic C storage and soil respiration in farmland ecosystems may affect atmospheric CO2 concentration and global C cycle. The objective of this field experiment was to study the effects of three crop field management practices on soil CO2 emission and C balance in a cotton field in an arid region of Northwest China. The three management practices were irrigation methods（drip and flood）, stubble managements（stubble-incorporated and stubble-removed） and fertilizer amendments（no fertilizer（CK）, chicken manure（OM）, inorganic N, P and K fertilizer（NPK）, and inorganic fertilizer plus chicken manure（NPK＋OM））. The results showed that within the C pool range, soil CO2 emission during the whole growing season was higher in the drip irrigation treatment than in the corresponding flood irrigation treatment, while soil organic C concentration was larger in the flood irrigation treatment than in the corresponding drip irrigation treatment. Furthermore, soil CO2 emission and organic C concentration were all higher in the stubble-incorporated treatment than in the corresponding stubble-removed treatment, and larger in the NPK＋OM treatment than in the other three fertilizer amendments within the C pool range. The combination of flood irrigation, stubble incorporation and application of either NPK＋OM or OM increased soil organic C concentration in the 0-60 cm soil depth. Calculation of net ecosystem productivity（NEP） under different management practices indicated that the combination of drip irrigation, stubble incorporation and NPK＋OM increased the size of the C pool most, followed by the combination of drip irrigation, stubble incorporation and NPK. In conclusion, management practices have significant impacts on soil CO2 emission, organic C concentration and C balance in cotton fields. Consequently, appropriate management practices, such as the combination of drip irrigation, stubble incorporation, and either NPK＋OM or NPK could increase soil C storage in cotton fields of Northwest China.

Perovskite/Silicon Tandem Solar Cells: From Detailed Balance Limit Calculations to Photon Management

Energy conversion efficiency losses and limits of perovskite/silicon tandem solar cells are investigated by detailed balance calculations and photon management.An extended Shockley-Queisser model is used to identify fundamental loss mechanisms and link the losses to the optics of solar cells.Photon management is used to minimize losses and maximize the energy conversion efficiency.The influence of photon management on the solar cell parameters of a perovskite single-junction solar cell and a perovskite/silicon solar cell is discussed in greater details.An optimized solar cell design of a perovskite/silicon tandem solar cell is presented,which allows for the realization of solar cells with energy conversion efficiencies exceeding 32%.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

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.

Analysis on the Impact of Big Data on Management Accounting

In recent years,big data has developed rapidly,and it would have a specific impact on the development of management accounting.In order to ensure the smooth development of management accounting,it is necessary to recognize the influence of big data on it and scientifically use the essential advantages of big data.By exploring and analyzing the main characteristics of big data,the article describes the impact of big data on management accounting and puts forward effective strategies to efficiently carry out management accounting under the environment of big data.

Relationship between the Current Account Balance Ratio and Salary Ratio in Japanese Municipal Hospitals

Background: While public municipal hospitals in Japan are supported by public financing and are less likely to fail than private hospitals, more than half are in financial deficit. Hospitals running at a deficit may have poorer outcomes and less investment in maintenance of human or physical capital, as well as increased rates of patient adverse events. We sought to clarify the relationship between municipal hospital surpluses or deficits and salary expenditures. Methods: We extracted financial data for 253 general hospitals of 300 beds or more from financial statements for the 2013 fiscal year available in the Yearbook of Public Firms, Edition for Hospital. From these data, we calculated account balance ratios and compared the average value of the ratio of labor to the output (salary ratio) for each group using analysis of variance (ANOVA). Results: The salary ratios of hospitals in the surplus group were significantly lower than the salary ratios of hospitals in the deficit group (55.5% vs. 49.4%;p p = 0.342). In the surplus group, the average value of salary ratios was different among the three-bed count groups (mean salary ratio: 53.0% vs. 48.5% vs. 47.4%;ANOVA p = 0.012). In addition, there was a significant difference in mean value between the 300-bed group and ≥500 beds group (mean salary ratio: 53.0% vs. 47.4%;p = 0.002). Conclusion: This study suggests that maintaining a favorable salary ratio to the current account balance is a useful proxy of fiscal health, and interventions to improve the salary ratio may be effective in improving municipal hospital management. Furthermore, among well-managed municipal hospitals, larger hospital size may confer some advantage in purchasing power.

Balance Between Jobs and Housing from Perspectives of Real Estate Development and Management and Urban Planning

Jobs-housing balance is the balance between employment and housing. Its philosophy has a long history and development process in urban planning. The concept of jobs-housing balance generally refers to that the number of employed people is roughly equal to the number of occupants within a certain range. This kind of balance is conducive to reducing the commuting time and the change of transportation mode on the way that the employed people spend at work. The realization of jobs-housing balance not only helps to optimize the structure between residence and employment in the region but also is conducive to improving the work enthusiasm and work efficiency of the employed in the region and reducing the commuting costs of workers in the region. In addition, the relegalization of jobs-housing balance also has a certain impact and effect on alleviating the traffic congestion and improving the environment of the region. In summary, the realization of jobs-housing balance has a multi-faceted impact on the development of a city, and promoting the balance between occupation and housing is conducive to promoting the development of the city. The realization of jobshousing balance involves many areas. In this article, In this article, the development history of jobshousing balance is sorted out from perspectives of real estate development and management and urban planning, and its development enlightenment is discussed.

Cross-Domain Authentication Scheme Based on Blockchain and Consistent Hash Algorithm for System-Wide Information Management

System-wide information management(SWIM)is a complex distributed information transfer and sharing system for the next generation of Air Transportation System(ATS).In response to the growing volume of civil aviation air operations,users accessing different authentication domains in the SWIM system have problems with the validity,security,and privacy of SWIM-shared data.In order to solve these problems,this paper proposes a SWIM crossdomain authentication scheme based on a consistent hashing algorithm on consortium blockchain and designs a blockchain certificate format for SWIM cross-domain authentication.The scheme uses a consistent hash algorithm with virtual nodes in combination with a cluster of authentication centers in the SWIM consortium blockchain architecture to synchronize the user’s authentication mapping relationships between authentication domains.The virtual authentication nodes are mapped separately using different services provided by SWIM to guarantee the partitioning of the consistent hash ring on the consortium blockchain.According to the dynamic change of user’s authentication requests,the nodes of virtual service authentication can be added and deleted to realize the dynamic load balancing of cross-domain authentication of different services.Security analysis shows that this protocol can resist network attacks such as man-in-the-middle attacks,replay attacks,and Sybil attacks.Experiments show that this scheme can reduce the redundant authentication operations of identity information and solve the problems of traditional cross-domain authentication with single-point collapse,difficulty in expansion,and uneven load.At the same time,it has better security of information storage and can realize the cross-domain authentication requirements of SWIM users with low communication costs and system overhead.KEYWORDS System-wide information management(SWIM);consortium blockchain;consistent hash;cross-domain authentication;load balancing.

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.

Application of Automatic Mass Balance in Metal Accounting of Iron Ore Plant

The purpose of this work is to present state of the art mass balances closing strategies in ore treatment plants to report metal accounting in a reliable manner. The current methodology is based on usage of an expert system which seizes and filters the plant data, analyses situations of equipment stops and mostly instruments failures. It is still possible to internally create a strategy to check the data of an instrument failure. The system is coupled to software with a Lagrangian model of mass balance closure that receives the pre-treated data. Thus, the data goes through filtering and reconciling processes to generate a reliable mass balance of the ore treatment plant. This made it possible to obtain a system that is able to tell the real productivity of an ore plant through reliable mass balances. Residence times on equipment are critical to the balance, thus, they require good logic to eliminate errors due to the characteristics of non-steady state. Among the next challenges is the inclusion of a soft sensor as a replacement of an instrument required for mass balance closure.

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.

The Implementation of Business Strategy and Management Accounting Practice to Increase Competitive Advantage in Fashion-Based Creative Industry

This study aimed to obtain empirical evidence related to:(1)competitive strategy implemented by small and medium-size enterprises(SMEs)fashion sector;(2)management accounting system practiced by SMEs fashion sector;and(3)analyze whether the existing accounting system,in accordance with contingency theory is adequate to support strategy implementation.The object of this study is SMEs engaged in the fashion sector with research variables are:competitive strategy and management accounting practices.Methods of data collection using questionnaires with respondents are owners of SMEs fashion sector.Data analysis used quantitative descriptive analysis.The result of data analysis shows that most of SMEs which become sample of this research have been exporting or planned to export its product.Based on further analysis,most of SMEs engaged in the sector have not yet prepared financial statements.The most important accounting records are records of receivables,cash inflows,and cash outflow.With these results,it can be concluded that the fashion-based SMEs sector has not been supported by adequate management accounting system to support the implementation of competitive strategy.In order to improve the competitive advantage of fashion-based SMEs,it is necessary to assist management accounting system as a provider of information that can be used as a basis for decision-making in accordance with the strategy implemented.

Enterprise Risk Management in Accounting Research:A Literature Review

This study aims to clarify the characteristics of studies on enterprise risk management(ERM)in accounting and present future research subjects through a literature review.There are few review studies in accounting,compared to adjacent fields such as management and finance.We selected 25 academic papers from the EBSCO database,and conducted a systematic review from three points of view:(1)ERM frameworks;(2)factors that promote or obstruct the introduction of ERM;and(3)the impact of ERM.We find that:(1)there are the conflicting results for ERM frameworks;(2)research on ERM frameworks is one of the features in accounting;and(3)accounting and finance journals follow different topics of interest related to ERM.In addition,this study contributes to the development of ERM research in accounting by clarifying and organizing the research on the introduction of ERM from the perspective of accounting,clarifying the characteristics of ERM research in accounting through a comparison with studies in adjacent fields,and identifying the conflicting findings on the impact of introducing ERM.