Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-ba...Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.展开更多
Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important rol...Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.展开更多
Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be inc...Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.展开更多
since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the ...since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.展开更多
文摘Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
文摘Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.
文摘Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.
文摘since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.
