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Abhishek, N.
- International Financial Reporting Standards-A Tool for Harmonising the Financial Reporting
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Authors
Affiliations
1 DoS in Commerce, University of Mysore, Mysore, Karanataka, IN
2 GFGC Bilikere, Karanataka, IN
1 DoS in Commerce, University of Mysore, Mysore, Karanataka, IN
2 GFGC Bilikere, Karanataka, IN
Source
International Journal of Financial Management, Vol 9, No 2 (2019), Pagination: 41-47Abstract
Accounting is a media which communicates the business and financial information of each and every organisation so as to cater to the needs of various interested parties. Business involves undertaking a series of activities, which may be financial or non-financial, to achieve its prime goal. Irrespective of the nature of the business activity, it is important to note that all the information in relation to the activities undertaken by them must be communicated so as to ensure the transparency and accountability towards its stakeholders. To achieve the quantitative and qualitative communication of business and financial information, it is necessary to follow standardized, comprehensive, and unified accounting standards and guidelines. One such standard is International Financial Reporting Standards. The present study is intended to analyse the perception of users of financial statement from financial analysts and investors. Based on the primary data, it is found that users of financial statements are having positive perception towards harmonisation of accounting standards and they opined that it enhances the quality of financial reporting.Keywords
Harmonisation, IFRSs, Quality of Financial Reporting.
References
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- Environmental Friendly Supply Chain Management-A Perception Analysis
Abstract Views :158 |
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Authors
Affiliations
1 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Govt. First Grade College, Bilikere, Karnataka, IN
1 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Govt. First Grade College, Bilikere, Karnataka, IN
Source
Journal of Supply Chain Management Systems, Vol 8, No 2 (2019), Pagination: 45-51Abstract
The success and failure of every business organisation depend upon the supply chain it is depending. The supply chain is the process which consists of a series of activities to be involved from the point of acquisition of materials, putting them into the production process and distribution of finished goods to the final customer. It is very important to develop and maintain the supply chain which creates the value and competitive advantage to the organisation. To achieve value and competitive advantage the supply chain of the organisation must be environmental oriented because environmental sustainability is the emerging issue and on which every business organisations are required to concentrate for the purpose accommodating the environment and its resources to the future generation. The present study is intended to analyse the perception of managers of manufacturing industries of Mysore city and found that the managers are having a positive attitude in having green supply chain management and they also opined that the requirement of legal obligation foe successful implementation of GSCM throughout the business environment.Keywords
Supply Chain, Green Supply Chain Management, Environmental Sustainability, Green Supply Chain Management Guidelines.References
- Chopra, S., & Meindl, P. (2004). Supply chain management: Strategy, planning, and operation (2nd ed.). Pearson Prentice-Hall, Upper Saddle River, NJ.
- Marodin, G. A., Tortorella, G. L., Frank, A. G., & Filho, M. G. (2017). The moderating effect of Lean supply chain management on the impact of Lean shop floor practices on quality and inventory. Supply Chain Management: An International Journal, 22(6), 473-485. Retrieved from https://doi.org/10.1108/SCM-10-2016-0350.
- Green, K. W. Jr, Whitten, D., & Inman, R. A. (2008), “The impact of logistics performance on organizational performance in a supply-chain context. Supply Chain Management: An International Journal, 13(4), 317-327.
- Kataike, J., Aramyan, L. H., Schmidt, O., Molnár, A., & Gellynck, X. (2019). Measuring chain performance beyond supplier-buyer relationships in agri-food chains. Supply Chain Management: An International Journal, 24(4), 484-497. Retrieved from https://doi.org/10.1108/SCM-03-2018-0097
- Green Jr, K. W., Zelbst, P. J., Meacham, J., & Bhadauria, V. S. (2012). Green supply chain management practices: impact on performance. Supply Chain Management: An International Journal, 17(3), 290-305.
- Petljak, K., Zulauf, K., Štulec, I., Seuring, S., & Wagner, R. (2018). Green supply chain management in food retailing: Survey-based evidence in Croatia. Supply Chain Management, 23(1), 1-15.
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- Melander, L., & Pazirandeh, A. (2019). Collaboration beyond the supply network for green innovation: insight from 11 cases. Supply Chain Management: An International Journal, 24(4), 509-523.
- Michalski, M., Montes-Botella, J.-L., & Narasimhan, R. (2018). The impact of asymmetry on performance in different collaboration and integration environments in supply chain management. Supply Chain Management, 23(1), 33-49.
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- Cole, R., Stevenson, M., & Aitken, J. (2019). Blockchain technology: Implications for operations and supply chain management. Supply Chain Management, 24(4), 469-483.
- Vasileiou, K., & Morris, J. (2006). The sustainability of the supply chain for fresh potatoes in Britain. Supply Chain Management: An International Journal, 11(4), 317-327.
- Kumar, V., Bak, O., Guo, R., Shaw, S. L., Colicchia, C., Garza-Reyes, J. A., & Kumari, A. (2018). An empirical analysis of supply and manufacturing risk and business performance: A Chinese manufacturing supply chain perspective. Supply Chain Management: An International Journal, 23(6), 461-479.
- Zelbst, P., Green, K. Jr, Sower, V., & Abshire, R. (2010).Relationships among market orientation, JIT, TQM, and agility. Industrial Management & Data Systems, 110(5), 637-658.
- Emerging Trends in Accounting: An Analysis of Impact of Robotics in Accounting, Reporting and Auditing of Business and Financial Information
Abstract Views :248 |
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Authors
Affiliations
1 Professor, DoS in Commerce, University of Mysore, Karnataka, IN
2 University of Mysore, Mysore, Karnataka, IN
3 GFGC Bilikere, Mysore, Karnataka, IN
1 Professor, DoS in Commerce, University of Mysore, Karnataka, IN
2 University of Mysore, Mysore, Karnataka, IN
3 GFGC Bilikere, Mysore, Karnataka, IN
Source
International Journal of Business Analytics and Intelligence, Vol 7, No 2 (2019), Pagination: 28-34Abstract
Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting Information System, we can see a drastic change from paper-journals and ledgers to computerbased formats. So to walk along with this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database. Application of robotics technology in accounting is nothing but an application of expert system based software and other technologies during the process of recording, reporting and communication of business and financial information and also in the auditing process. This enables the business houses in easy and transparent reporting and communication of the business information and also to cater the needs of decision makers. So the present paper is in conceptual nature and intended to analyse the Impact of Robotics in Accounting, Reporting and auditing of Business and Financial Information with the help of secondary sources such as journals, websites, reports etc.Keywords
Accounting, Auditing, Robotics in Accounting.References
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- Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the accounting domain: The case for auditing. Intelligent Systems in Accounting, Finance & Management: International Journal, 14(3), 77-86.
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- Comunale, C., & Sexton, T. R. (2005). A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting, 2(1), 1-15.
- Dorr, P. B., Eining, M. M., & Groff, J. E. (1988, March). Using an Expert Systems Based Decision Aid in Accounting Information Systems. In Developments in Business Simulation and Experiential Learning: Proceedings of the Annual ABSEL Conference (Vol. 15).
- https://www.accelirate.com/robotics-in-finance-and-accounting/robotics-in-finance-and-accounting/
- https://www.accountexnetwork.com/blog/2018/02/emerging-trends-robotics-accounting/
- https://www.cpajournal.com/2018/07/02/how-robotic-process-automation-is-transforming-accounting-and-auditing/
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- Murphy, D. S., & Yetmar, S. A. (1996). Auditor evidence evaluation: Expert systems as credible sources. Behaviour & Information Technology, 15(1), 14-23.
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- Integrated Reporting as a New Dimension of Corporate Reporting: An Indian Perspective
Abstract Views :144 |
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Authors
Affiliations
1 University of Mysore, Mysore, Karnataka, IN
2 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 DOS in Commerce, Mangalore University, Karnataka, IN
4 GFGC Bilikere, Mysore, Karnataka, IN
1 University of Mysore, Mysore, Karnataka, IN
2 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 DOS in Commerce, Mangalore University, Karnataka, IN
4 GFGC Bilikere, Mysore, Karnataka, IN
Source
Journal of Commerce and Accounting Research, Vol 9, No 3 (2020), Pagination: 63-73Abstract
Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing and reporting economic, environmental and social aspects. Reporting economic, environmental and social aspects in a single report is termed as integrated reporting (IR). The present paper is empirical in nature and involves analysing the awareness level of IR practices among academicians, accountants and auditors. It also evaluates the level of compliance of voluntary IR practices with GRI. Data were collected both from primary and secondary sources and collected data were analysed with the help of statistical tools such as reliability analysis, t-test, levene’s test. The study concludes that the academicians, accountants and auditors positively perceive the impact of IR practices on various aspects of business and there exist differences in IR reporting practices among selected companies as per GRI guidelines.Keywords
Integrated Reporting, GRI, Non-Financial Reporting, Sustainability Reporting.- An Analysis of Natural Resources Accounting Framework in India
Abstract Views :108 |
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Authors
Affiliations
1 UGC-Senior Research Fellow, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Professor, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 Associate Professor, Department of Business Administration, School of Business and Commerce, Manipal University, Jaipur, Rajasthan, IN
1 UGC-Senior Research Fellow, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Professor, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 Associate Professor, Department of Business Administration, School of Business and Commerce, Manipal University, Jaipur, Rajasthan, IN
Source
Journal of Commerce and Accounting Research, Vol 10, No 4 (2021), Pagination: 55-63Abstract
The social and economic development of a country is dependent on the efficient use, conservation, and protection of natural resources. Today, we are in a globalised era, and India is one of the fastest-growing economies across the globe, so there is more utilisation of natural resources. It is a matter of sustainability of natural resources in the country; therefore, accountability of utilisation of natural resources by both private and government enterprises is to be efficiently done. For this purpose, there is a need to have an accounting framework, which is possible through Natural Resources Accounting (NRA). The present paper attempted to evaluate the current status of NRA from the Indian perspective, valuation approaches used in NRA, and to analyse the perception of academicians in the stream of accounting and economics. To analyse the data, descriptive statistics and Levene’s independent t-test are used. It can be concluded that the academicians of both the streams are aware of NRA practices and its importance on various aspects of the economy of a particular country, and the globe at large. Further, it is found that there is some level of awareness, and perceived impact of NRA is observed by both accounting and economics teachers in the Indian context.Keywords
Natural Resource Accounting, Natural Resource Valuation Methods, GASABReferences
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