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Budgeting in an open system
Nowak, Wojciech A.;
Revista Contabilidade & Finan?as , 2004, DOI: 10.1590/S1519-70772004000400007
Abstract: budgeting is broadly used as a tool for organizational management. and this is a reason for continuous looking for budgeting essence. in the paper the systems approach is applied to investigating the nature of budgeting. the systemic aspect of an organization and the systems approach to management were taken into account. budgeting is seen as the process of prediction and communication of systemic attributes of an organization. it seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.
Land use inventory as framework for environmental accounting: an application in Italy  [cached]
Corona P,Barbati A,Tomao A,Bertani R
iForest : Biogeosciences and Forestry , 2012, DOI: 10.3832/ifor0625-005
Abstract: Land use inventories are sound measures to provide information on the area occupied by different land use or land cover types and their changes, although less widespread than traditional mapping; as such, they are distinctively well-established tools for generating statistics on the state and the dynamics of land use in the European Union. Italy has recently set up a land use inventory system (IUTI) as a key instrument for accounting removals and emissions of greenhouse gases (GHG) associated to land use, land use change and forestry (LULUCF) activities elected by Italy under the Kyoto Protocol. IUTI adopts a sta-tistical sampling procedure to estimate the area covered by LULUCF land use categories in Italy, and associated uncertainty estimates. Estimates of land use have been so far processed for the period 1990-2008 and highlight three interlinked land use change patterns in Italy: (i) increase in forest land for a total uptake of 1.7% of the Italian territory; forest cover estimates, with a standard error of 0.1%, indicate an annual increase of forestland higher over the period 1990-2000 (32 901 ha year-1) than in 2000-2008 (22 857 ha year-1); surpri-singly, also a significant deforestation rate is observed (-7000 ha year-1), due to forest land conversion mainly into artificial areas; (ii) consumption of arable land (-4.2% of the Italian territory) primarily due to land uptake by urban areas and to conversions to permanent crops (mainly orchards and vineyards); (iii) urban sprawl uptakes 1.6% of the Italian territory in this period, with a total coverage of settlements reaching 7.1% of total land surface in Italy in 2008. Overall, land use dynamic results in land uptake by forest land is of the same magnitude of land uptake by urban areas, but the effects of these processes on GHG removals (by forest sinks) and emissions (by urban areas) is expected to be significantly different. In a broader perspective, IUTI methodology, by providing reliable estimates and well-defined levels of statistical uncertainty for assessing stocks and flows of land use at national level, can be further implemented to frame other key questions for sustainable development policies, like the set up of environmental-economic accounting systems.
Francisco Barbosa Filho,Cláudio Parisi
Revista Universo Contábil , 2007,
Abstract: This article has resulted from research developed by the Beyond Budgeting Round Table (BBRT) on a management model and budget practices and it presents a case study carried out in 2003 at Sadia S.A., a large Brazilian food company. The BBRT has as its basic proposal a series of principles aiming at management flexibilization and decentralization, which should be absorbed by the companies’ management models to allow them adapt better to entrepreneurial environment. To reach that, the BBRT identified as the right way the exclusion of budget from managerial instruments, intending to eliminate corporate games and management centralization. This study presupposed that Sadia S.A. has a tendency to adopt the BBRT principles and, for the empirical verification, the same BBRT procedures were used in the research. The investigation consisted of applying a questionnaire, answered by 18 executives of the company and, after analyzing their answers, it has been established that the presupposition was corroborated partially. Keywords: Management model. Budget practices. Beyond Budgeting Round Table. O presente artigo foi elaborado a partir de pesquisas desenvolvidas pelo Beyond Budgeting Round Table (BBRT) sobre modelo de gest o e práticas de or amento e apresenta um estudo de caso realizado em 2003, na Sadia S.A., empresa brasileira do ramo de alimentos. O BBRT tem como proposta básica um conjunto de princípios orientado à flexibiliza o da gest o e descentraliza o, que deve ser absorvido pelos modelos de gest o das empresas para torná-los mais adaptados ao ambiente empresarial. Para que isso ocorra, o BBRT identificou como caminho o abandono do or amento como instrumento de gest o, buscando com isso eliminar os jogos corporativos e a centraliza o da gest o. O trabalho assumiu como pressuposto que a Sadia S.A. tem tendência em adotar os princípios do Beyond Budgeting e, para a verifica o empírica, utilizaram-se os mesmos procedimentos do BBRT em suas pesquisas. A investiga o foi realizada por meio de um questionário respondido por 18 executivos da empresa e, analisando as suas respostas, constatou-se que o pressuposto foi corroborado parcialmente. Palavras-chave: Modelo de gest o. Práticas de or amento. Beyond Budgeting Round Table.
Dragu Ioana-Maria
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Although seven years have passed since the Norwalk Agreement has been signed, the global accounting standards continue to represent a goal for IASB and FASB, being far from the stage of practical implementation. More than that, the financial crisis made things worse, as it contributes to the unfavourable conditions for the development of convergence process. But despite all these negative elements, FASB and IASB continue to collaborate in obtaining a single set from the two distinct accounting regulations, which can serve for practical accounting purposes. The globalization phenomena imply the existence of a unique set of financial reporting standards. Thus, accounting diversity is to be reduced at international level, so that it would be in accordance with companies’ interests. Therefore, one can state the importance of harmonizing both national and international accounting regulations.
Investigating the Effects of the EU Mandatory Adoption of IFRS on Accounting Quality: Evidence from Italy
Paola Paglietti
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v4n12p3
Abstract: The European Community Regulation No. 1606/2002 required all EU listed companies to prepare their consolidated financial statements in accordance with IFRS as from 1 January 2005. This paper studies the impact of the IFRS mandatory adoption in a typical code-law European country such as Italy. It aims to investigate how and whether the accounting information quality changes following IFRS implementation. The focus is on value relevance which is considered as one of the basic attributes of accounting quality. An empirical analysis is performed on a sample of 960 firm-year observations concerning Italian listed companies observed from 2002 to 2007. Results confirm the expected overall increase in the value relevance under IFRS. The research also documents changes in Italy’s country-specific factors in the period surrounding IFRS adoption that may contribute to an improvement in accounting quality. Such a concern is consistent with previous literature supporting the idea that accounting quality does not depend only on the high quality of accounting standards, but it is also a function of the country’s complex institutional setting.
Challenges in accounting the forests - a Latvian case study
Evija Grege-Staltmane
Annals of Forest Research , 2010,
Abstract: Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41) established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated.The research indicates that land value and standing timber valueshould be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed.
Performance Budgeting, its Planning, Implementation and Monitoring Processes: The Case for Nigeria’s Science, Technology and Innovation (STI) Budget
International Journal of Finance and Accounting , 2012, DOI: 10.5923/j.ijfa.20120105.01
Abstract: The limitations imposed on science, technology and innovation (STI) research and development (R&D), and technology transfer by the fiscal problems of the day need to be overcome in Nigeria. This requires a carefully co-ordinated approach, which recognises in general the less wasteful nature of a simpler fiscal policy, while appreciating the absolute necessity of encouraging innovation in the private sector. Frameworks to promote linkages between universities, science, engineering and technology institutions (SETIs) and the private sector are needed with a view to sharing risks, resources and insights with respect to precompetitive research. This paper addresses these challenges and make policy suggestions on how best to go about the process through performance budgeting.
Major Sources of the Municipal Budgeting in the Second Half of the XIX Century (Poltava, Kharkov and Chernigov Provinces Case Study)
Yury A. Nikitin
Bylye Gody , 2013,
Abstract: The article, basing on the archive data and published sources, studies one of the aspects of the municipal government history in the Russian Empire in the second half of the XIX century. The budgeting of Poltava, Kharkov and Chernigov Provinces in the second half of the Х Х century is examined on the basis of the archive data and published sources. Special attention is attached to permanent and casual funds receipt into the municipal treasury. The paper shows the role of real estate tax, tax on commercial and industrial documents and other major taxes, setting the municipal budgets, considers the relation between the level of economic development and municipal budgets recharge
Convergence of Accounting Standards: Internationalization of Accounting  [cached]
Bhagaban Das,Nikhil Chandra Shil,Alok Kumar Pramanik
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v4n1p78
Abstract: Accounting has no meaning without standards due to professionalism. The use and application of standards in accounting gets so importance that it will not go wrong if it is termed as a legal discipline. By the time, the world has given accounting the certification of international discipline. So, it is apt to say that as an international discipline, accounting should have a single set of standards for all for harmonizing the practice in a global scenario. But the reality is that we still have various streams of accounting standards like US GAAP, UK GAAP, IAS, and so on. These different streams are the threat for accounting against its harmonization of practices. Though the world has witnessed a lot of initiatives taken to reduce the streams into one in recent years, still we cannot ensure the final sophistication in this regard. The paper focuses on the convergence issue, its current status, challenges with special reference to Indian perspective.
Annals of the University of Oradea : Economic Science , 2010,
Abstract: If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.
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