The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

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.

From Black Holes to Information Erasure: Uniting Bekenstein’s Bound and Landauer’s Principle

This research aims to integrate Bekenstein’s bound and Landauer’s principle, providing a unified framework to understand the limits of information and energy in physical systems. By combining these principles, we explore the implications for black hole thermodynamics, astrophysics, astronomy, information theory, and the search for new laws of nature. The result includes an estimation of the number of bits stored in a black hole (less than 1.4 × 1030 bits/m3), enhancing our understanding of information storage in extreme gravitational environments. This integration offers valuable insights into the fundamental nature of information and energy, impacting scientific advancements in multiple disciplines.

A Heterogeneous Information Fusion Method for Maritime Radar and AIS Based on D-S Evidence Theory

Maritime radar and automatic identification systems (AIS), which are essential auxiliary equipment for navigation safety in the shipping industry, have played significant roles in maritime safety supervision. However, in practical applications, the information obtained by a single device is limited, and it is necessary to integrate the information of maritime radar and AIS messages to achieve better recognition effects. In this study, the D-S evidence theory is used to fusion the two kinds of heterogeneous information: maritime radar images and AIS messages. Firstly, the radar image and AIS message are processed to get the targets of interest in the same coordinate system. Then, the coordinate position and heading of targets are chosen as the indicators for judging target similarity. Finally, a piece of D-S evidence theory based on the information fusion method is proposed to match the radar target and the AIS target of the same ship. Particularly, the effectiveness of the proposed method has been validated and evaluated through several experiments, which proves that such a method is practical in maritime safety supervision.

The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana

The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year observations.The study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market return.The study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively.

Research on the Correlation between Accounting Information Distortion and Corporate Debt Financing

Accounting information plays a key role in economic development. Macroscopically speaking, accounting information isthe basis of macro-decision-making. Microscopically speaking, accounting information is the effective embodiment of enterprise＇smanagement ability and status, and is also the basis for many investors to make reasonable investment decisions. Therefore, it can beseen that the distortion of accounting information will cause negative effects in many aspects. Ringing. Based on this, this paper selectsA-share non-financial listed companies in Shanghai and Shenzhen Stock Exchanges fi＇om 2011 to 2016, analyzes the impact ofaccounting information distortion on corporate debt financing costs, and introduces internal control into the study of the relationshipbetween the tw0. Through empirical analysis, we find that： the effectiveness of internal control and debt financing costs significantlynegative correlation; accounting fraud and accounting manipulation are two indicators of accounting information distortion and corporatedebt financing costs significantly positive correlation; internal control can significantly inhibit the correlation between accountinginformation distortion and debt financing costs.

Research on The Impact of Internal Control Quality on Accounting Information Transparency from The Perspective of Life Cycle

With the gradual change of the market, the healthy development of capital market is more and more inseparable from transparent accounting infonnation. The improvement of accounting information quality solves the problem of information asymmetry. In order to improve the transparency of accounting infonnation, over the years, China's internal control construction has been developing better and better, and has played a decisive role in corporate governance. In addition, enterprises will experience different internal control systems when facing different development states, so their structural characteristics will be completely different. The agency problem and information asymmetry will also change, and the situation of internal control will be different, which will inevitably affect the transparency of accounting information of enterprises.

Does Board Size Mediate the Relationship Between Accounting Information and Stock Market Return?Evidence From Listed Financial Firms in Ghana

The study examined the relationship between accounting information and stock market returns of listed financial entities on the Ghana Stock Exchange using board size as a mediating variable.The population of the study was 13 listed financial entities from 2007-2019 with 169 firm-year observations.This study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test;Levin-Lin-Chu(LLC),ImPesaran,Pesaran,Kao,and Larsson cointegration test;Fully Modified Ordinary Least Square(FMOLS)and Dynamic Ordinary Least Square(DOLS).The results of the unit root test showed that all the variables were integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS revealed that all the accounting information variables with the exception of operating cash flow per share(OCFPS)and net tangible assets(NTA)have a direct insignificant relationship with the stock market return of listed financial entities.The study revealed that board size strengthens the relationship between OCFPS and NTA,and stock market return at 5%significant level under FMOLS and DOLS of listed financial entities.

Analysis on Green Accounting Information Disclosure of Chemical Enterprises Under Low-Carbon Economy

In the current era of low-carbon economy,environmental governance and energy conservation have become major issues,in which chemical enterprises with high pollution and consumption have naturally attracted much attention.The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society.Therefore,based on existing research results,this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy,and puts forward suggestions for solutions.

Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth.In the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole.Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.