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Divyashree, M. S.
- 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
- Wagenhofer, A. (2009). Global accounting standards: reality and ambitions. Accounting Research Journal, 22(1), 68–80. Retrieved from https://doi.org/10.1108/10309610910975333
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- Trabelsi, R. (2016). Are IFRS harder to implement for emerging economies compared to developed countries? A literature review. Journal of Modern Accounting and Auditing, 12(1), 1–16.
- Li, S. (2010). Does mandatory adoption of International Financial Reporting Standards in the European Union reduce the cost of equity capital?. The Accounting Review, 85(2), 607–636.
- Ali, M. J. (2006). Disclosure harmonization of accounting practices: the case for South Asia. Asian Review of Accounting, 14(1/2), 168–186. Retrieved from https://doi.org/10.1108/13217340610729527
- Mita, A. F., Utama, S., Fitriany, & Wulandari, E. R. (2018). The adoption of IFRS, comparability of financial statements and foreign investors’ ownership. Asian Review of Accounting, 26(3), 391–411. Retrieved from https://doi.org/10.1108/ARA-04–2017–0064
- Environmental Friendly Supply Chain Management-A Perception Analysis
Abstract Views :159 |
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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.
- Linton, J. D., Klassen, R., & Jayaraman, V. (2007).Sustainable supply chains: An introduction. Journal of Operations Management, 25(6), 1075-1082.
- 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.
- Murray, G. (2000). Effects of a green purchasing strategy: The case of Belfast City Council. Supply Chain Management: An International Journal, 5(1), 37-44.
- 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 :250 |
PDF Views:1
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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- Integrated Reporting as a New Dimension of Corporate Reporting: An Indian Perspective
Abstract Views :147 |
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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