Search results for "Accounting management"
showing 9 items of 19 documents
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
2008
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
Leverage Control and Quantitative Management: The Analysis of Amplification Effect on Financial System
2021
Maintaining the stability of financial leverage is a task in macro-economic management and also a challenge to be faced. Financial amplification characteristics dominate financial leverage system with low risk of capabilities, and the efficiency of this ability has two-sides results and proposes a lot of risks, however, most researchers have not found the best ways to solve this problem. Therefore, taking positive measures to strengthen the management of the financial system leverage feature becomes very important. In this paper, authors use comparative study and data analysis to illustrate the main problems of financial system leverage, the effect of leverage amplification characteristics,…
Accounting Analysis of Economic Policy of Spain (2012)
2014
The analysis of economic policy is made through a new methodology using the information provided by businesses to the Bank of Spain. The financial statements are the result of economic and financial transactions in a year and show a behavior that is likely to be measured by applying the Edgeworth’s box for analysis. This means that it is possible to measure the response of firms against market disruptions through an accounting interpretation of the information contained in the financial statements. The indicators obtained through this methodology measure a position taken in the Edgeworth’s box. Consequently, the observations obtained are random and therefore may explain the evolution of the…
Banking Accounting between Prudence and Flexibility
2013
Abstract This paper is about the first year applying the International Financial Reporting Standards in Romanian banking accounting system. The research goal is revealing the effects on valuation of assets, liabilities or risks provisions. Expected results are linked to changing of performance indicators. Besides the need of specific resolution measures, the crises revealed the necessity to adopt prudential regulations for increasing banking accountability. Similar to the other segments of the financial market, the facts have shown that the control over the obeisance of these regulations should be entrusted to a supervising authority.
From Rhetoric to Practice: The Case of Spanish Local Government Reforms
2013
This paper aims to explore what performance management tools are implemented in practice in Spanish local governments and whether they have led to an improvement in public management and accountability. We also analyse the usefulness of performance reporting, comparing it with that of accrual financial reporting. The results show that most of the entities that have introduced performance indicators do not use them for decision-making or accountability. After two decades of reforms in financial and management systems, financial directors still consider that budgetary reporting is the most useful, basically because the control of expenditure is still based on the budget.
LATEST DEVELOPMENTS IN LOCAL GOVERNMENT ACCOUNTING IN SPAIN
1996
This paper provides an analysis of the present situation concerning local government accounting in Spain following recent reforms introduced in the early nineties. It presents a picture of the main features of Spanish local finance—budgeting and accounting, the measurement focus, and the basis of accounting—and analyses the financial reporting system adopted by Spanish municipalities. This is followed by a critical review of several weak points in the reform which in the author's view will encourage further developments.
Comparative Analysis of Governmental Accounting Diversity in the European Union
2013
Abstract Comparability of governmental financial reporting in the EU presents important problems, as long as the preparation of budget information is not harmonized and National Accounts works as the only reference to verify compliance with stability objectives. Understanding the differences between the magnitudes indicative of budgetary discipline and the diversity of accounting policies is of paramount importance, especially for the Eurozone. This paper quantifies and analyzes the differences between financial and budgetary reporting policies of EU members, identifies the main factors that determine their diversity and analyzes the results in light of the different traditions of public ad…
Institutional Logics, ICT and Stability of Management Accounting
2009
The purpose of this paper is to study the institutional logics of how and why two case units in the Finnish Defence Forces have reacted differently to external pressures originating from the State Audit Office to change their management accounting systems. The situation is made complex due to the fact that in military organisations, accountants’ tasks have traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and control) have been performed predominantly by military personnel, who can be called hybrid accountants. The data for this study consists of project memos and interviews with people involved in designing and imple…
Quality of service and dynamic scheduling for traffic engineering in next generation networks
2007
Nykyisin Internet-operaattorit tuottavat palveluja, jotka ovat sidoksissa verkon suorituskykyyn. Palvelut tunnistetaan niihin liittyvien parametrien mukaan, jotka jaottelevat pakettiliikenteen verkon solmujen kautta. Näitä parametreja kutsutaan palvelun laaduksi (QoS). Tulevaisuudessa tietoliikenneverkoissa aikakriittinen liikenne, kuten ääntä (IP-puhelut, VoIP) ja videokuvaa sisältävä liikenne tulee lisääntymään. Palvelun laatua tarvitaan takaamaan aikakriittisten liikenteiden toiminta tietoverkoissa.Menetelmät, jotka perustuvat pakettien merkitsemiseen, ovat yksinkertaisia ja skaalautuvia. Jonotusmenettelyjä käytetään takaamaan erityyppisten liikenteiden palvelun laatu. Palvelun laadun tu…