The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part).

Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.Contabilidad comparativa, contabilidad china, factores culturales, historia, sociología. Chinese accounting, comparative accounting, cultural factors, evolution, history, sociology.

The Taxation of Income from Capital in the United States, 1980-86

Tax rules have changed almost yearly in the United States since 1980. In particular, the Economic Recovery Tax Act of 1981 reduced marginal tax rates and shortened depreciation lifetimes, while the Tax Reform Act of 1986 reduced marginal tax rates, repealed the investment tax credit, and lengthened depreciation lifetimes.

The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part).

Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.Contabilidad comparativa, contabilidad china, factores culturales, historia, sociología. Chinese accounting, comparative accounting, cultural factors, evolution, history, sociology.

Pooling-of-interests accounting

In recent months, the Commission has noted an increasing number of business combinations which appear to meet the individual requirements for pooling-of-interests accounting set forth in Accounting Principles Board Opinion No. 16 but which do not conform with the overriding thrust of that Opinion which requires that a combination represent a sharing of rights and risks among constituent stockholder groups if it is to be a pooling of interests. Paragraphs 28, 45 and 47 of that Opinion clearly provide that such a sharing of risk is an essential element in poolings, and the specific requirements set forth in paragraphs 46, 47 and 48 should certainly not be construed as a formula which, if followed with precision, may be used to overcome an essential concept which underlies the entire Opinion. Despite the clarity of the Opinion in articulating the need for a sharing of risk, a number of registrants and their auditors have proposed to account for combinations which did not meet this basic requirement as poolings. Accordingly, the Commission has concluded that any confusion regarding this matter should be laid to rest. It is the Commission\u27s understanding that the Accounting Principles Board has authorized its staff to issue an interpretation providing that a business combination should be accounted for as a purchase if its consummation is contingent upon the purchase by a third party of any of the common stocks to be issued. Including such a contingency in the arrangement of the combination, either explicitly or by intent, would be considered a financial arrangement which is precluded in a pooling under Opinion 16. The Commission endorses this interpretation

What Drives MAIS Quality of Islamic Banks in Indonesia?

Despite their crucial role in corporate success, Management Accounting Information Systems (MAIS) implementation in various Indonesian business sectors often grapple with challenges, including poor system integration and user access difficulties. This study delves into the influence of Islamic organizational culture and the effectiveness of internal controls on the quality of MAIS within Islamic commercial banks located in Bandung, Indonesia. Employing a quantitative methodology, data was collected through a survey and subsequently analyzed using multiple regression. The findings reveal that while Islamic organizational culture per se does not exert a statistically significant impact on MAIS quality, the effectiveness of internal control demonstrably contributes to a positive and significant influence. These results hold valuable implications for the management of Islamic banks, suggesting a need to prioritize the strengthening of internal controls alongside the cultivation of an ethical organizational culture among employees. Fostering virtues such as honesty (shiddiq) and trustworthiness (fathanah) can demonstrably minimize data integration errors and maximize employee competence, ultimately enabling informed decision-making and enhancing their long-term success.==============================================================================================================ABSTRAK – Apa yang Mendorong Kualitas MAIS pada Bank Syariah di Indonesia? Meskipun memiliki peran krusial dalam pencapaian perusahaan, implementasi Sistem Informasi Akuntansi Manajemen (MAIS) di beberapa sektor usaha di Indonesia sering menghadapi beberapa kendala, terutama terkait integrasi sistem dan aksesibilitas. Penelitian ini mengeksplorasi pengaruh budaya organisasi Islam dan efektivitas pengendalian internal terhadap kualitas MAIS pada Bank Umum Syariah di Bandung, Indonesia. Penelitian ini menggunakan metode kuantitatif yang mengumpulkan data melalui survei, yang kemudian dianalisis dengan regresi berganda. Hasil penelitian menunjukkan bahwa walaupun budaya organisasi Islam secara parsial tidak berpengaruh signifikan terhadap kualitas MAIS pada Bank Syariah, efektivitas pengendalian internal berpengaruh secara positif dan signifikan. Hasil kajian ini berimplikasi pada terbentuknya keyakinan bagi manajemen bank syariah untuk memprioritaskan penguatan pengendalian internal sejalan dengan pembiasaan sikap dan akhlak yang berlandaskan etika kerja Islam sebagai bagian dari budaya organisasi. Oleh karenanya, bank syariah harus mampu menanamkan sifat “shiddiq” dan “fathanah” pada setiap karyawannya agar dapat meminimalisir kesalahan integrasi data dan mampu memaksimalkan kompetensinya untuk kepentingan perusahaan di masa mendatang