This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. De...This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.展开更多
Joining in AEC has opened the broad region and international integration with many fields including the field of accounting. Accounting service transfer and accounting certificate recognition have given many difficult...Joining in AEC has opened the broad region and international integration with many fields including the field of accounting. Accounting service transfer and accounting certificate recognition have given many difficulties, challenges, and works to be done for Vietnam, such as language barriers, education program, National legislation, customs, and habits; practicing certificate and practice conditions recognition are issues which need to be resolved and mentioned with solving orientation in the article. Main contents inlclude analysis of the Viet Nam situations and some solutions to do it.展开更多
The study adopts a single case study approach to bring into conversation,ideas,and views of several scholars on triple entry accounting(TEA).The development of blockchain technology already drives the conscious move t...The study adopts a single case study approach to bring into conversation,ideas,and views of several scholars on triple entry accounting(TEA).The development of blockchain technology already drives the conscious move towards the TEA.The TEA is currently not being used in any significant way but is in a greater debate whether it is worth adopting such alternative accounting practices as the TEA.Shifting to the TEA system is challenging and at present,it is just a fascinating mental exercise.With these backdrops,the present study discusses the likelihood cases of future accounting practice namely:(Ⅰ)Sophisticated Accounting Software based on the double entry accounting(DEA);(Ⅱ)Combination of Blockchain and TEA;and(Ⅲ)Combination of disruptive technologies in addition to Blockchain and TEA.Finally,the study concludes with describing the basic architecture of a potential system of triple-entry accounting that could support the TEA system to deliver real-time insights into business operations.Lastly,the study plotted a hype cycle for accounting technologies to help global organizations identify the relevant accounting technologies and applications.展开更多
The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the worl...The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.展开更多
In the past years, China’s space programs were well developed and fulfilled. A new generation of application satellites like the DFH-3 large capacity communications and broadcasting satellite, Resource-1 multipurpose...In the past years, China’s space programs were well developed and fulfilled. A new generation of application satellites like the DFH-3 large capacity communications and broadcasting satellite, Resource-1 multipurpose earth resources satellite and the FY-2 geosynchronous meteorological satellite etc. are under development as scheduled, and will be launched and put into operation soon. Following the principle of integration of space system and ground sys-展开更多
文摘This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.
文摘Joining in AEC has opened the broad region and international integration with many fields including the field of accounting. Accounting service transfer and accounting certificate recognition have given many difficulties, challenges, and works to be done for Vietnam, such as language barriers, education program, National legislation, customs, and habits; practicing certificate and practice conditions recognition are issues which need to be resolved and mentioned with solving orientation in the article. Main contents inlclude analysis of the Viet Nam situations and some solutions to do it.
文摘The study adopts a single case study approach to bring into conversation,ideas,and views of several scholars on triple entry accounting(TEA).The development of blockchain technology already drives the conscious move towards the TEA.The TEA is currently not being used in any significant way but is in a greater debate whether it is worth adopting such alternative accounting practices as the TEA.Shifting to the TEA system is challenging and at present,it is just a fascinating mental exercise.With these backdrops,the present study discusses the likelihood cases of future accounting practice namely:(Ⅰ)Sophisticated Accounting Software based on the double entry accounting(DEA);(Ⅱ)Combination of Blockchain and TEA;and(Ⅲ)Combination of disruptive technologies in addition to Blockchain and TEA.Finally,the study concludes with describing the basic architecture of a potential system of triple-entry accounting that could support the TEA system to deliver real-time insights into business operations.Lastly,the study plotted a hype cycle for accounting technologies to help global organizations identify the relevant accounting technologies and applications.
文摘The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.
文摘In the past years, China’s space programs were well developed and fulfilled. A new generation of application satellites like the DFH-3 large capacity communications and broadcasting satellite, Resource-1 multipurpose earth resources satellite and the FY-2 geosynchronous meteorological satellite etc. are under development as scheduled, and will be launched and put into operation soon. Following the principle of integration of space system and ground sys-
