The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Accounting system for activity standard costs formulation in ERP environment

Toiminnanohjausjärjestelmän implementointi ja sen mukanaan tuomat muutokset tuotekustannuslaskentaan asettavat haasteita yritykselle. Metallitoimialalla toimivassa yrityksessä on havaittu samat haasteet implementoitaessa SAP R/3 toiminnanohjausjärjestelmää ja sen tuotekustannuslaskentatoiminnallisuutta. SAP R/3 tuotekustannuslogiikka tarvitsee tietoa järjestelmän ulkopuolelta, minkä huomioimatta jättäminen vaikuttaa suoraan laskentatarkkuuteen. Diplomityössä kehitetään sekä standardoitu prosessi että laskentajärjestelmä, joiden avulla pystytään laskemaan tarvittavat niin toimintokustannukset eri teräspalvelukeskuksen kuormituspisteille kuin kustannustenvyörytysarvot. Lasketut arvot muodostavat tarvittavat tekijät SAP R/3 tuotekustannuslaskennan master dataan. Tavoitteena on edesauttaa läpinäkyvän kustannustiedon muodostumista. Diplomityö pohjautuu ns. vesiputousmalliin (SDLC). Ensin tunnistetaan reunaehdot ympäristöstä, jossa tuotekustannuslaskenta toteutetaan. Tämä asettaa joustamattomia komponentteja kehitettävälle laskentajärjestelmälle. Joustavat komponentit sen sijaan antavat vapautta laskentajärjestelmälle. Yhdistämällä joustamattomat ja joustavat komponentit saavutetaan järjestelmä, jolla voidaan täydentää SAP R/3 tuotekustannuslaskennan puutteellisuutta.

IP network usage accounting, parte 2: accounting system

O controlo de banda larga é um conceito importante quando lidamos com redes de larga escala. Os ISPs precisam de garantir disponibilidade e qualidade de serviço a todos os clientes, enquanto garantem que a rede como um todo não fica mais lenta. Para garantir isto, é necessário que os ISPs recolham dados de tráfego, analisem-nos e usem-nos para definir a velocidade de banda larga de cada cliente. A NOS Madeira implementou, durante vários anos, um sistema semelhante. No entanto, este sistema encontrava-se obsoleto, sendo necessário construir um novo, totalmente de raíz. Entre as limitações encontrava-se a impossibilidade de alterar os algoritmos de análise de tráfego, fraca integração com os serviços de gestão de rede da NOS Madeira e reduzida escalabilidade e modularidade. O sistema IP Network Usage Accounting é a resposta a estes problemas. Este projeto foca-se no desenvolvimento do subsistema Accounting System, o segundo dos três subsistemas que compõem o sistema IP Network Usage Accounting. Este subsistema, implementado com sucesso e atualmente em produção na NOS Madeira, é responsável por analisar os dados referidos acima e usar os resultados dessa análise para direcionar a disponibilidade de banda larga, de acordo com o uso da rede de cada cliente.

The International Financial Reporting Standards and Their Implementation into the US Accounting System

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size and industry, some companies will have a harder time transitioning to the new standards. However, once these companies make the transition to IFRS they will have better recognition and reporting of revenues and intangibles.

An accounting system for solid waste shredders /

Caption title.

Accounting system for Corrugated Fibre Company,

Mode of access: Internet.

Missouri handbook uniform financial accounting system. Revised, 1941. Lloyd W. King, state superintendent of public schools.

Second edition. cf. Foreword.

Wisconsin elementary and secondary school accounting system handbook.

WI docs. no.: Ed.3/2:1453

Louisiana state accounting: an appraisal of the Louisiana state accounting system; a PAR study.

Bibliography: p.[106]-109.