Oral-aural accounting and the management of the Jesuit corpus

The roles of written and visual accounting techniques in establishing conditions of possibility in modern management decision making are well documented. In contrast, this paper looks beyond the “grammatocentric”, and analyzes a practice of oral accounting – the Account of Conscience – that began in the Society of Jesus in the sixteenth century, and has persisted largely unchanged to the present day. In this practice, we see historically relevant pastoral practices evolving into techniques of government that begin to resemble modern governmentality. The paper compels a more general consideration of oral–aural practices and their role in constructing relationships of authority and accountability

Diligence of Domain Engineering in Accounting Management System

This paper presents on domain feature modeling, domain architecture design and domain implementation in an enterprise. This paper demonstrates the accounting management feature modeling based on the extended (Feature-Oriented Domain Analysis) FODA method and system architecture of accounting management domain, integrates Aspect Object Oriented Programming technology with domain implementation, and designs a whippersnapper AOP framework based on the object proxy pattern to separates crosscutting concerns in the domain implementation phrase. Research result shows this method can effectively seal insulate and abstract variability in requirements of accounting management domain, instruct the designing and implementation of accounting management components, get the requirement of software reuse, resource sharing and collaboration in accounting management domain

Telecommunications service accounting management based on TINA

Master of Science in Engineering - EngineeringThe next generation telecommunication networks offers traditional voice type services as well as advanced data services, typically of the multi-media based type, on top of an open resource, heterogeneous network that delivers services with a specified level of quality of service (QoS). The need for a comprehensive telecommunications service accounting management system in the such Next Generation Network is envisaged as the traditional telecommunications billing system does not meet the accounting management requirements in such network. This report present the design and implementation of a service accounting management system based on the Telecommunications Information Networking Architecture (TINA). The service accounting management in TINA service environment, which allows the users to obtain multiple service with specified network connection QoS, is emonstrated on the South Africa TINA Trial platform, which provides a next generation service environment conceived by TINA. This work shows the generation and the flow of the service and network usage accounting information in the distributed processing environment

Assiduousness of Domain production in Secretarial Executive System

In the foregoing dissertation, I tried to put forward language description formalism called Collages. It can be used to engineer Domain Specific Languages (DSLs), which are computer languages made to solve problems of specific domains. Here the focus on DSLs which have algorithmic design and are supposed to be used in corporate environments. Domain specific language can be broken in three parts, these are abstract syntax, description language conceptualization & relationship among them and last is their constraints which encode rules of domain. Domain’s concrete syntax produces graphical and textual presentation of abstract syntax elements. Their semantics meaning are normally defined operationally. Operational semantics normally encoded system behavior and could be described as a collection of “elements”, each denoting the transformation This paper present on sphere feature model, sphere architecture   design   and   area   implementation   in   an enterprise.  This  paper  demonstrates  the  accounting management   feature   modeling   based   on   the   extended (Feature-Oriented   Domain   Analysis)   FODA  method   and system architecture of accounting management domain, integrates Aspect Object Oriented Programming technology with domain implementation, and designs a whippersnapper AOP   framework   based  on  the  object   proxy  pattern  to separates crosscutting concerns in the domain implementation phrase. Research result shows this method can effectively seal insulate and abstract variability in requirements of accounting management domain, instruct the designing and implementation of accounting management components, get the requirement of software reuse, resource sharing and collaboration in accounting management domain

CONCEPTUAL DELIMITATIONS OF CONTROLLING

Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since the practicians of controlling in Romania only know the toolkit they use and not the theoretical elements as well, what is needed in this case is a conceptual delimitation so that controlling would be better implemented, and improved with various elements of the economic environment. In practice, inside various linguistic areas different problems of communication may occur very often in regards to the use of different concepts that may be missunderstood. Therefore in the Romanian research area it becomes imperative to try and clarify the existing issues and to intensify the reasearch in this field. Studying the evolution of the concept we observe that the need for its implementation is primarily experienced at the practical level of the companies, to be then followed by a debate in the specialized literature. The internationalization and the fierce competition that the Romanian companies are confronting on the ecenomic market represent the decissive factor in adopting the concept of controlling.This article is part of the research conducted for my doctoral thesis, "Controlling in hetergenous economic envirnoments", under the coordination and supervision of Prof.Dr.Dumitru Matiș.Controlling, Management Accounting, Management Control, Accounting, Internal auditControlling, Management Accounting, Management Control, Accounting, Internal audit

The Direction of Future Management Accounting Research in the Asia Pacific Region

The direction of development of management accounting research is line with the shift of paradigm ofmanagement accounting in practice supported by development of information technology. The directionwill lead to the new strategy that moves to contemporary management accounting.Today, competition among companies in many industries is turning global. To be competitive,businesses must adopt new ways of thinking about business to improve the old management practices.Since 1990s, contemporary management accounting concept has moved from traditional managementaccounting concept with focuses on technical issues, so that become behavior centered. This is to say thatglobal competition requires companies to use bottom-up information that empowers the work force tocontrol processes for customer satisfaction. To stimulate competitiveness, management information mustfollow the bottom-up empowerment cycle. It must come from customers and processes that must begathered and used primarily by people in the work force who face customers and run the processes.This paper explains how the paradigm shifts from conventional accounting management tocontemporary accounting management in practice and research. Therefore, It recommend that thedirection of management accounting research in Asia Pacific region on the future should cover all studiesincluded in contemporary accounting management area, that holds the idea that contemporarymanagement practice does not only focus on profit but also social and environmental factors forsustainabilit

The Role of Accounting and Risk Management in Supply Chain Management: A lesson learnt from the Indonesian Meat Industry

Now a day, supply chain management (SCM) has been continuously imperative. Supply chain management performs is developed up. A significant number of studies were centered around supply chain management in the scholarly community. The motivation behind this investigation of study is to inspect the part of risk management on upgrading the execution of supply chain management, to look at the capacity of accounting management on expanding the execution of supply chain management, to reinforce the moderating part of information technology between risk management and supply chain management and to fortify the moderating part of information technology between accounting management and supply chain management. To accomplish these destinations, the present investigation utilized quantitative approach. Study strategy used to gather the information. Information were gathered from workers of Indonesian association of meat provider. Three hundred (300) samples were appropriated among the respondents. After analyzing the information through Smart PLS 3, it was discovered that meat providers and meat providers have been moving and centering towards decreasing cost, upgrading productivity and viability of supply chain management framework. In addition, it was explored that for decreasing cost and improving execution accounting management programming is fundamental. Further, information technology is the beneficial choice to decreased risk and enhancing the effectiveness of supply chain management in Indonesian association

Blockchain Technology for Secure Accounting Management: Research Trends Analysis

The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud, eliminates human error, promotes efficiency, and increases transparency and reliability. This means that different economic sectors assume it as a recording and management instrument. The aim is to examine current and emerging research lines at a global level on blockchain technology for secure accounting management. The evolution of the publication of the number of articles between 2016 and 2020 was analyzed. Statistical and mathematical techniques were applied to a sample of 1130 records from the Scopus database. The data uncovered a polynomial trend in this period. The seven main lines of work were identified: blockchain, network security, information management, digital storage, edge computing, commerce, and the Internet of Things. The ten most outstanding emerging research lines are detected. This study provides the past and future thematic axes on this incipient field of knowledge, which is a tool for decision-making by academics, researchers, and directors of research investment program