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The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector
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作者 Moawiah Awad Alghizzawi Rosnia Masruki 《Journal of Modern Accounting and Auditing》 2024年第2期40-48,共9页
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 ... 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. 展开更多
关键词 public sector accrual accounting adoption information technology JORDAN
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Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal
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作者 Chiranjeewee Khadka Ghanshyam Pandey +1 位作者 Arbin Poudel Eva Cudnilova 《Management Studies》 2024年第3期146-171,共26页
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 implication... 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. 展开更多
关键词 accounting mechanisms agricultural cooperatives financial management evaluation criteria and performance TRANSPARENCY
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Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data
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作者 Xiaoxia Li 《Proceedings of Business and Economic Studies》 2024年第5期112-117,共6页
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... 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. 展开更多
关键词 Big data Financial accounting Management accounting
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From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting
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作者 Knut Henkel Jenny Lay-Kumar Christian Hiß 《Journal of Modern Accounting and Auditing》 2024年第2期49-71,共23页
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ... Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting. 展开更多
关键词 CO_(2)accounting CO_(2)emissions CSRD ESG(Environmental Social Governance) ESG bookkeeping ESG provision ESG asset ESRS integrated financial reporting internalisation of external effects connectivity monetisation of ESG issues sustainability sustainability indicators negative emissions sequestration performance Sustainable Performance accounting(SPA)
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Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises
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作者 Jie Jin Jiajie Mu 《Proceedings of Business and Economic Studies》 2024年第1期45-50,共6页
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 breakt... 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. 展开更多
关键词 Management accounting Industry-finance integration Management reporting Cost management
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The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts
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作者 Dan Wu 《Proceedings of Business and Economic Studies》 2024年第4期202-206,共5页
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting... This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors. 展开更多
关键词 Corporate governance Debt contracts Debt default Fair value accounting
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Analysis of Internal Control Management Problems in Hospital Finance and Accounting
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作者 Yan Wang 《Proceedings of Business and Economic Studies》 2024年第3期133-139,共7页
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 hos... 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. 展开更多
关键词 Hospital accounting Internal control management Medical system reform Financial security Operational efficiency
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Carbon emission reduction accounting method for a CCUS-EOR project 被引量:4
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作者 WANG Fang LIAO Guangzhi +3 位作者 SU Chunmei WANG Feng MA Jianguo YANG Yongzhi 《Petroleum Exploration and Development》 SCIE 2023年第4期989-1000,共12页
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ... It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects. 展开更多
关键词 CCUS-EOR carbon emission accounting accounting boundary baseline emission
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An Optimized Method for Accounting Information in Logistic Systems
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作者 Ahmad Mohammed Alamri Ahmad Ali AlZubi 《Computer Systems Science & Engineering》 SCIE EI 2023年第5期1595-1609,共15页
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)syste... 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. 展开更多
关键词 accounting information systems decisions systems corporate accounting logistic system
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Financial decision‑making behaviors of Ethnic Tibetan Households based on mental accounting
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作者 DunGang Zang Krishna P.Paudel +2 位作者 Yan Liu Dan Liu Yating He 《Financial Innovation》 2023年第1期2428-2453,共26页
Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,socia... Ethnic Tibetans(ETs)typically reside in the remote plateaus of China and possess strong cultural and spiritual values.Their financial decision-making is influenced by economic and physical factors,unique culture,social norms,and psychological motivators.We conducted an in-person survey of 480 randomly selected ET households across four provinces in rural China.The survey data was analyzed using three different econometric models—probit,ordered probit,and ranked ordered logit—to examine the choice of borrowing from formal or informal credit sources,the number of sources borrowed from,and repayment priority.Our findings indicate that mental accounting plays a significant role in the financial decision-making process of ET households.Additionally,we find that the informal credit source is strongly associated with the financial decisions of ET households.The majority of loans from formal financial institutions are used to meet daily needs,as opposed to purchasing productive inputs.Our results also suggest that strong social relationships and religious beliefs prevent households from defaulting,and that loans from formal financial sources receive repayment priority.China would benefit from promoting inclusive finance and encouraging the adoption of improved agricultural practices to support the prosperity of ET and other minority communities. 展开更多
关键词 Mental accounting Rural financing behaviors Ethnic Tibetan households Religious belief
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Critical Dialogic Accounting and Accountability Through Integrated Popular Reporting and Digital Technologies: The City of Bari
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作者 Paolo Pietro Biancone Silvana Secinaro +1 位作者 Valerio Brescia Ginevra Degregori 《Journal of Modern Accounting and Auditing》 2023年第4期93-100,共8页
Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialo... Over the past two decades,dialogic accounting research has evolved into a distinct field,expanding into what is now recognized as critical dialogic accounting and accountability(CDAA).The integration of critical dialogic accounting and accountability acknowledges the growing need to recognize diverse pathways within accounting practices,emphasizing the representation of marginalized perspectives,engagement with power dynamics,and the analysis of conflicts,particularly in the context of societal and environmental impacts.Based on these assumptions,the Integrated Popular Reporting(IPR)is intended as a useful practical dialogic tool designed to impartially represent the viewpoints of different stakeholders.The focus extends beyond traditional dialogic accounting,integrating a newer critical lens that explores the implications of digital technology in the reporting process.To explore these advancements,the study investigates the implementation of the City of Bari’s 2020 Integrated Popular Reporting.Leveraging tools such as Talkwalker and employing a longitudinal,interventionist approach along with semi-structured interviews,the study assesses the effects of digital technologies on the dialogic accounting process.The analysis shows that the use of digital technologies has facilitated a more participatory reporting structure,evident in increased citizen engagement and reduced bureaucratic hurdles.Notably,it has enhanced the accuracy of defining citizens’informational needs and addressed pertinent themes ranging from mobility,economy,digitization,regeneration,and employment.Moreover,it underscores the need to address the digital divide and ensure inclusivity across diverse demographics.Ultimately,it contributes to the ongoing discourse on the role of technology in shaping the future of dialogic accounting and its broader implications for societal accountability. 展开更多
关键词 critical dialogic accounting and accountability(CDAA) Integrated Popular Reporting digital technology dialogic accounting longitudinal case study
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Research on Integrating Data Assets Into Accounting Discipline System
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作者 JIN Fan 《Journal of Modern Accounting and Auditing》 2023年第4期101-112,共12页
As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the... As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation. 展开更多
关键词 data assets accounting discipline accounting attribute
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Research on Accounting Issues of the Pension Insurance Fund for Urban Employees
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作者 Jiatong Liu 《Proceedings of Business and Economic Studies》 2023年第4期30-36,共7页
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 insur... 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. 展开更多
关键词 Urban employee basic pension insurance fund accounting accounting information disclosure Empirical analysis
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Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems
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作者 Siwan Noh Kyung-Hyune Rhee 《Computers, Materials & Continua》 SCIE EI 2024年第6期3805-3826,共22页
In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,... In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system. 展开更多
关键词 Decentralized machine learning data accountability dataset sharing
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Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China
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作者 Yu Xia 《Chinese Journal of Population,Resources and Environment》 2024年第2期167-175,共9页
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr... As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers. 展开更多
关键词 accountability audit Difference-in-differences model Environmental regulation Industrial structure adjustment Quasi-natural experiment
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The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation
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作者 Mohammad Abu Zraiq Rosnia Masruki 《Journal of Modern Accounting and Auditing》 2024年第3期73-88,共16页
IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,... IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study. 展开更多
关键词 IPSAS commitment to change transformational leadership government accountant Ministry of Finance Jordan
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“互联网+”背景下《Management Accounting》(管理会计)混合式教学改革探讨 被引量:5
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作者 张蕾蕾 《科技风》 2019年第26期41-42,共2页
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... 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。 展开更多
关键词 “互联网+” 混合式教学 MANAGEMENT accounting(管理会计)
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On Significance of Cross-cultural Communication in International Business-Specified on Accounting Internationalization
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作者 刘洁 《英语广场(学术研究)》 2011年第Z4期120-122,126,共4页
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,... There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization. 展开更多
关键词 accounting INTERNATIONALIZATION CROSS-CULTURAL COMMUNICATION measures improvement
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Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization 被引量:10
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作者 邢瑞琦 章洁倩 《Agricultural Science & Technology》 CAS 2017年第8期1555-1558,共4页
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... 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. 展开更多
关键词 Management accounting accounting informatization Cloud model of fi-nancial Business Intelligence
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电子病历系统与医务结算系统间的数据交换规格CLAIM(CLinical Accounting InforMation)汉化版的制作
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作者 郭锦秋 高田彰 +10 位作者 牛铁 何苗 田中亨治 佐藤纯三 铃木斋王 高桥究 大门宏行 铃木利明 中岛裕生 荒木贤二 吉原博幸 《医学信息(西安上半月)》 2006年第5期756-761,共6页
CLinical Accounting InforMation(CLAIM)是日本开发的电子病历系统与医务结算系统间的数据交换规格。它使用eXtensible Markup Language(XML)作为标记语言,是不同医疗设施之间医疗数据交换规格Medical Markup Language(MML)的从属规格... CLinical Accounting InforMation(CLAIM)是日本开发的电子病历系统与医务结算系统间的数据交换规格。它使用eXtensible Markup Language(XML)作为标记语言,是不同医疗设施之间医疗数据交换规格Medical Markup Language(MML)的从属规格。CLAIM继承了MML2.x的基本结构,目前的版本2.1包括受理、预约、诊疗行为、结算金额等信息的两个模块和9个数据定义表格。考虑到中国现在还没有一个使用XML结构电子病历系统与医务结算系统之间信息的规格,鉴于CLAIM的柔韧性,我们制作了它的汉化版。由于日本的医务结算系统中采用"点数"制度,而中国的医院中没有此概念,另外,处方的书写形式等也与日本不同,所以我们重新制作了这两个模块,并相应的追加和修改了一些表格。CLAIM汉化版的制作将使中国医院的电子病历系统与医务结算系统之间有效而方便地进行数据交换成为可能。 展开更多
关键词 CLAIM MML 汉化 医务结算系统 XML CDA HL7 电子病历系统 数据交换 汉化版
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