“统计-会计”结合视角下制造企业物流成本核算方法研究

物流成本核算是制造企业成本管理的重要内容,建立在财务会计信息系统上的物流成本核算,构建"统计-会计"模式,在制造企业物流成本管理中起到事半功倍的作用。本文从"统计-会计"模式的视角出发,分别对"统计-会计"模式下的会计核算部分、统计核算部分进行分析,实现会计信息的系统利用,弥补成本统计口径的不足。

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

A Comprehensive Audit of Corporate Social Responsibility

As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility （CSR） audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm＇s cost-benefit analysis.

Valuation Standards Under the Implementation Process of IFRS

In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair value. The paper assesses the impact concentrate on the IFRS adopter countries and at the same time on the Business Valuation Standards （BVS）, because they provide consistence and comparability, in time and in space, to the valuation even different implementation levels of the accounting information system （AIS）. The results corroborate that rules and practices are not sufficient conditions to create a widespread accounting language, and international institutional standards play an essential role in framing financial reporting characteristics, in order to assist financial analysts and accountants to implement the accounting system and strategies, as well as, on firms to adopt the best valuation practices on their disclosures. Also, the authors recommend that the International Accounting Standards Board [IASB], the Securities and Exchange Commission [SEC], the European Commission [EC] and valuation agencies should now devote their efforts to harmonizing valuation standards rather than harmonizing accounting standards.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.

Exploring the Vietnamese Environment Accounting With an Introduction About the Green Accounting Information System

Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company＇s output by applying the environmental management system （EMS） in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.

The Development of Costing Systems： A Historical Perspective

The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition.

Determining of Employee Frauds in Forensic Accounting： A Research on Forensic Cases in the City of Kars in Turkey

Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences （SPSS） 17 statistics package program. Results of the study have been discussed and interpreted in details.

The Analysis on Chinese Women＇s Olympic Gold Medal Special Features and Influence Factors

This paper mainly by using the method of literature, mathematical statistics, the Beijing Olympic gold medal to our country distribution of statistical analysis, aiming at improving the Chinese competitive sports scores, strengthening our country provides the reference for the development of the Olympic Games and countermeasures, make our country to create more outstanding achievemenL and soon become physical power.

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.

Forensic Accounting： A Checkmate for Corporate Fraud

Forensic accounting gained importance due to increasing number of financial frauds and scams. This new area in accounting encompasses accounting, auditing, and investigative skills, thus emerged to detect frauds. They involve themselves in different areas like employee-related frauds, settlement and arbitrations, etc.. A forensic accountant has a financial sixth sense. Despite the fact that forensic accounting can bridge the gap between conventional accounting and auditing, this profession has not been able to gain the needed momentum due to some hassles. This paper tries to shed light on the theoretical concept, nature, practice, need, role of forensic accounting in preventing fraud, and the practical difficulties faced by forensic accountants. The study is based on information collected from interviewing practicing forensic accounting in India during 2011-12. The paper was able to assess the importance and rising scope of forensic accounting as a job. It also understood the practical difficulties they faced like lack of organized databases in Indian scenario which makes it difficult to access all needed information. Expectation level of the clients is very high and at times even unreasonable. This paper fulfills an identified need to study the important rising field of forensic accounting in India.

The Impact of Switching Standard on Accounting Quality

In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.