• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.10
• /
• pp.641-649
• /
• 2020

The study examines the effect of environmental factors on the international harmonization process of accounting on small and medium enterprises in Vietnam. These factors include legal environment, business environment, and cultural environment. The data is collected by a survey of 100 accountants and 100 auditors on the factors that affects the international harmonization process of accounting. The T-Tests indicate differences between the answers of the accountants and auditors. First, for the accountants, legal environment has the biggest effect on the harmonization process of accounting; while on the auditors, business environment has the biggest influence. Second, while the accountants consider costs higher than benefits in the harmonization process of accounting, the auditors assume that benefits are superior to costs that businesses spend. Third, both the accountants and the auditors indicate that the harmonization process of accounting should not be applied for all small and medium enterprises. From the study results, the author has given a different evaluation method that Vietnam should implement for international harmonization with the required adjustments as per the suitability with the status of businesses in Vietnam. The process of harmonization in accounting practices should not be indiscriminately applied to all the small and medium enterprises either.

• International Journal of Advanced Culture Technology
• /
• v.12 no.1
• /
• pp.220-226
• /
• 2024

Accounting is one of the fields greatly affected by the Industrial Revolution 4.0 in general and the digital transformation trend in particular. However, the digital transformation process will also be a weakness if domestic accounting and auditing training activities do not adapt promptly and keep up with the practical requirements of social needs. Job opportunities in the accounting industry will shrink due to increased labor productivity and increasing support technologies, leading to a decrease in the need for traditional accountants. This paper focuses on clarifying the shortcomings and difficulties in accounting training activities by surveying 120 accounting lecturers teaching at domestic universities. Research results show that there are six existing factors and difficulties in accounting training activities due to the digital transformation process, including: facilities, lecturer capacity, training programs, teaching methods. teaching, assessment methods and practice and practice activities. Based on the survey results, we propose recommendations for training activities due to the impact of digital transformation at universities in Vietnam.

• The Journal of Information Systems
• /
• v.7 no.1
• /
• pp.55-76
• /
• 1998

Various trials to overcome the limitation of current accounting which fails in synchronizing business activities and their information have failed to make satisfactory result merely showing a little saving of processing time. This is because such trials have been done within the boundary of double-entry bookkeeping system. Without consolidating business activities and their information, reformation efforts such as BPR(business process re-engineering), ABC(activity-based costing), CALS(commerce at light speed) etc to fit the business organization to the changing business environment could not be achieved. Overcoming the limitation of accounting takes precedence of any other attempt to construct the management information systems. Activity Information Accounting System(AIAS) proposes the way of overcoming the limitation of current accounting by using the new accounting methodology and unique solution to real time accounting information. AIAS produces accounting and management information directly of activity information without bookkeeping process of activity information. AIAS adopts method of transforming the details of corporation activities directly into accounting information rather than method of double-entry bookkeeping system. The purpose of this paper is to prove AIAS to be very flexible system by using flexibility concepts. Flexibilities are defined as three aspects, namely ① timeliness (rapid accounting information generations and presentations) ② easy systems modificabilities according to environment changes ③ adaptabilities to all industries.

• The KIPS Transactions:PartA
• /
• v.12A no.3 s.93
• /
• pp.253-262
• /
• 2005

Local accounting system used by UNIX-like operating system provides the accounting information of processes that are in single host. But it is impossible for this local accounting system to record the total resource consumption data of all processes for doing the same job simultaneously. In this paper, we implement accounting system to measure and manage resource usage for MPI(Message Passing Interface) job in the clustering environment. We designed and implemented the accounting system which measure resource usage of each process runs on a cluster node and record the interconnection information of the entire set of processes across network. Also we implemented accounting system which collect the resource usage data of process in the local accounting system and generate the job-level accounting information. Finally, to evaluate the resource consumption data measured by this accounting system we compare with the data collected by local scheduler that widely used in large scale clustering environment.

• Journal of Distribution Science
• /
• v.21 no.2
• /
• pp.45-52
• /
• 2023

Purpose: The Malaysia Education Blueprint is primarily concerned with the transformation of students' minds through the curriculum offered at the school level (2013-2025). Diversity in the application of teaching and learning methods is one means of achieving the transformation of students' minds through the Secondary School Standard Curriculum. Consequently, the production of ExSheetLink's Module for Accounting Education is the primary outcome of this study, which had three objectives: the need for ExSheetLink's Module in the process of producing financial statements for Accounting Students in secondary school to the Accounting Teacher; and the design of ExSheetLink's Module that meets the entire process in the production of financial statements for Accounting Students in secondary school based on the Documents Curriculum and the Accounting Students' needs. Research design, data and methodology: This study outlines the research framework for module development in accordance with the Design and Development Research Method, which combines multiple research techniques (Mixed Method). Results: The development of ExSheetLink's Module is completed and can be used for the level of effectiveness purposes. Conclusion: The transformation of Accounting Students' minds is a success thanks to the ExSheetLink Module. Researchers also suggested that all Malaysian Secondary School accounting students test the ExSheetLink Module.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.2
• /
• pp.505-511
• /
• 2021

This study aims to investigate the effects of e-purchasing on increasing transparency, expanding market access, and the efficiency of the government procurement process. This study also investigates how transparency of the procurement process, improved market access and the efficiency of the procurement process in e-purchasing will decrease the level of fraudulent government procurement in Indonesia. The questionnaires were distributed to the Procurement Service Units (ULP) of Local Governments through email. There are currently 542 ULPs in Indonesia based on the data of the Government Procurement Policy Institute (LKPP). However, only 520 ULPs had their email addresses traced, 120 ULP returned the questionnaires and the response rate is lower than it was expected. The data research was analyzed by a structural equation model (SEM) by using WarpPLS 7.0. The results reveal that the e-purchasing effect on the transparency, the expansion of market access, and the efficiency of the government procurement process. The other findings show the negative effect between efficiency in government procurement and fraud in government procurement. The findings of this study suggest that efficiency in the process of government procurement will minimize fraud in government procurement. However, transparency in government procurement and the expansion of market access was not sufficient to minimize fraud in government procurement.

• Journal of Convergence for Information Technology
• /
• v.7 no.5
• /
• pp.169-175
• /
• 2017

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. I suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007). I propose that a dynamic AIS capability can bedeveloped through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, I find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their environment.

• Proceedings of the IEEK Conference
• /
• 2004.08c
• /
• pp.608-611
• /
• 2004

Grid computing environment can be used to interconnect a wide variety of geographically distributed heterogeneous computing resources based on high-speed network. To make business service, it is necessary for Grid accounting system to measure the computational cost by consuming computer resources. To collect resource consumption data, and to keep track of process without needing to recompile kernel source, we use system call wrapping. By making use of this technique, we modifies system call table and replace existing system call to new system call that can monitor processes running in CPU kernel currently. Therefore we can measure user process resource usage for Grid accounting system.

• Proceedings of the IEEK Conference
• /
• 2002.06c
• /
• pp.115-118
• /
• 2002

This paper designs Accounting structure for local users to policy base in Grid environment that integrate distributed Supercomputing resources geographically. Policy base virtual user Accounting system controls unnecessary increase of discrete Computing each local Accounting information. Also, This paper described method to manage do resources of each local system to policy base and presented way to process expense cost when used resources.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
• /
• v.20 no.1
• /
• pp.23-32
• /
• 2022

Pyroprocessing is a promising technology for managing spent nuclear fuel. The nuclear material accounting of feed material is a challenging issue in safeguarding pyroprocessing facilities. The input material in pyroprocessing is in a solid-state, unlike the solution state in an input accountability tank used in conventional wet-type reprocessing. To reduce the uncertainty of the input material accounting, a double-stage homogenization process is proposed in considering the process throughput, remote controllability, and remote maintenance of an engineering-scale pyroprocessing facility. This study tests two types of mixing equipment in the proposed double-stage homogenization process using surrogate materials. The expected heterogeneity and accounting uncertainty of Pu are calculated based on the surrogate test results. The heterogeneity of Pu was 0.584% obtained from Pressurized Water Reactor (PWR) spent fuel of 59 WGd/tU when the relative standard deviation of the mass ratio, tested from the surrogate powder, is 1%. The uncertainty of the Pu accounting can be lower than 1% when the uncertainty of the spent fuel mass charged into the first mixers is 2%, and the uncertainty of the first sampling mass is 5%.