The Multi-Disciplined Skills Required of Forensic Accountants

Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

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.

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.

Development of Small and Medium Enterprises （SMEs） Accounting Information System in Cluster of Kampung Laweyan Batik, Surakarta, Indonesia

The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs

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.

Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.

Analysis of the Factors Affecting Successful Accounting Information of Listed Companies in the Stock Exchange of Thailand

The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.

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.

The ＂Production＂ of Accounting Information Between Regulatory and Free Market Approach： An （Eternally） Open Issue

Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.

Integrating Data Mining Into Managerial Accounting System： Challenges and Opportunities

Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and business would bring benefits to the organization＇s management. The study investigated the adoption of data mining technologies in managerial accounting system, concentrating on the challenges and opportunities. The research showed that with the technology adoption, managerial functions could be improved and current information system could be upgraded. Since the technical progresses are reshaping the world of business and accountancy, it is significant for accountants and finance professionals to exploit information technologies.

Evaluating the Provision of Information in the Financial Statements of Enterprises： Empirical Evidence From Vietnam

Globalization trend has raised demand for establishing a consistent legal framework internationally. Vietnam has been establishing gradually a consistem legal framework according to countries in the world for improving information in financial statements of enterprises. Timely, the Ministry of Finance has made a great effort to publish the draft to correct and adjust accounting laws, accounting standards, and accounting systems to improve and enhance the quality of accounting information. However, based on the result of experiment survey including auditors, chief accountants, and investors, the information in the financial statements provided by Vietnamese enterprises has some shortcomings. The information provided by organizations has not satisfied the demand of users to make useful decisions. Ideally, Vietnam needs to have certain improvements in overall by state, enterprises, and occupation organizations to provide information with high quality and accuracy. This in turn will be crucial for Vietnam in international accounting integration progress.

Impact of Information Technology Adoption on Value Relevance of Accounting Information： Evidence From the Colombo Stock Exchange

The purpose of this paper is to investigate the value relevance of earning based accounting information and to see how value relevance has changed with the introduction of new information technology at Colombo Stock Exchange （CSE） in Sri Lanka. Sample of the study includes 129 companies selected from 6 major sectors at CSE. Cross sectional and time series cross-sectional regressions are used for the data analysis. Study finds that earnings per share （EPS） and returns on equity （ROE） have a significant impact on market price. However, the explanatory power of combined variables is below average. Further, value explanatory power of earnings has considerably improved after the new information technology adoption at CSE. This study is unique because it examines the impact of technological advancements on value relevance of accounting information probably as the first paper to be applied on Sri Lanka.

The Usefulness of the SMEs＇ Accounting Information

This study investigates the perceived usefulness of selected accounting information presented in the financial statements of small- and medium-sized enterprises （SMEs）. Mailed questionnaires were sent to SMEs＇ owner and loan officers in Malaysia. The findings show that the SMEs＇ owners and loan officers have substantially similar views on the usefulness of the accounting information. In addition, this study has found that the academic qualification and time spent in reading the financial statement have significant relationships with the SMEs＇ owners＇ perceptions on the usefulness of the SMEs＇ accounting information, whereas types of business organization, awareness about financial reporting regulation, and level of understanding of the financial statements do not. On the other hand, for the loan officers, accouting expertise, year in position, and awareness about the financial reporting regulation do not have a significant relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. Meanwhile, experience in assessing SMEs＇ financial statements has a significantly negative relationship with the loan officers＇ perceptions on the usefulness of the SMEs＇ accounting information. The results of this study may enable the SMEs＇ managers to realize the informational needs of the users of their financial statements.

The Conflict Analysis Between the Asset Impairment Loss and Accounting Information Quality Requirements

New accounting standards set that once any loss of asset impairment is recognized, here mainly refer to long-term assets, it shall not be switched back in the future accounting periods. In the author＇s opinion, this provision has some conflicts with the accounting information quality requirements which require reliability, relevance, comparability, and caution. This paper mainly analyzes the contradictions by comparing the provision with the requirements and putting forward relevant solutions. In the end, this paper has drawn the conclusion that the loss of the long-term asset impairment shall be allowed to switch back with certain conditions.

Differentiating and Subdividing for Concept of Earnings Management

Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying the theories of agent, game and information transfer etc., and then subdivides its content.

Game analysis on the regulation of listed companies＇ accounting information-gaming between Internal Audit Department and Audit Office

Through the establishment of game model, this article formulates the intuitive and experiential understanding of regulation on listed companies＇ accounting information by using game analysis method, and from an economic point of view, it analyzes how various parameters affect Internal Audit Department＇s nonfeasance probability and Auditing Office＇s supervision probability. Hope that this article can provide a reference for regulation on accounting information.

Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam

Financial statements （FS） are tools which provide information to users for making business decisions. Among the organizations, banks are the firms which conducted and did business with risks. In particular, commercial banks continue to play a dominant role in the whole system, and local commercial banks still have an edge in its widespread network across the country over foreign banks. This article is going to present the survey which clarifies the role of FS in commercial banks＇ loan decisions in Vietnam. Moreover, this paper also discusses FS＇s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. This paper has taken performance with 74 official employees in commercial banks in Vietnam. The results indicated the qualitative characteristics of banks when disclosing the financial statements. This article also gave the six oriented solutions to improvement of the loan decision-making by banks.

The Role of Accounting Information Systems in Activating the Role of the Responsibility in the Jordanian Industrial Companies

The study aims at examining the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study population has consisted of accounting managers working in the Jordanian industrial companies, where a convenience sample of 50 managers has been taken and questionnaires have been distributed for them and then these questionnaires have been collected. The study has found that the attitudes of study sample have been positive toward the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study has also found that there is a role for accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study also found that the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies does not vary depending on the educational qualification of employees. In addition, the role of accounting information systems in activating the role of responsibility accounting in the Jordanian industrial companies varies depending on the practical experience of the employee. The study has made several recommendations, including： focusing attention on the disclosure of social activities in industrial companies, in addition to focusing on the development of equipment used in information systems at the company.

Accounting and the ＂Doctor-Manager Relationship＂

The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.

A comparative analysis of accounting standards for enterprises in China and Vietnam

Accounting standards is one of the core of each enterprise, each country has different accounting standards, leading to its application is different, will affect the development of enterprises. This paper simply analyzes the difference between the emergence and application of accounting standards between Chinese and Vietnamese enterprises. Secondly, it analyzes the content differences ofaccounting standards, the quality of accounting information, accounting elements and so on.