Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them

2012 ◽  
Vol 17 (3-4) ◽  
pp. 437-461 ◽  
Author(s):  
Yves Levant ◽  
Marc Nikitin
Keyword(s):  
Dominant Role ◽  
Cost Accounting ◽  
The State ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Failed Attempt

This article questions whether the separation of financial and cost accounting in France is an irreversible trend. We begin by showing that the integration of financial and cost accounting was quite “natural” up until the 1940s. We then show that after that date, State-imposed standardization of financial accounting led to separation of the two types of accounting. Last, we study the efforts of one individual, Jean-Pierre Lagrange, to promote a return to an integrated accounting system in the 1980s by means of his method named the système croisé. His efforts were in vain. In our opinion, this failure was not due to technical reasons, but can be attributed to the interaction of the interests of the main actors. Among these actors, the State played a dominant role in France by standardizing financial accounting. In addition, Lagrange was unable to obtain the backing of a network of allies to spread his accounting system.

scholarly journals PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY

2002 ◽  
Vol 29 (2) ◽  
pp. 31-57 ◽  
Author(s):  
Marta Macías
Keyword(s):  
Private Sector ◽  
The State ◽  
Accounting System ◽  
Accounting Systems ◽  
Explanatory Factors ◽  
Management Accounting Systems ◽  
Double Entry ◽  
The 19Th Century ◽  
Tobacco Monopoly

This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of the firm and the state as explanatory factors for both the parameters and uses of cost accounting information.

KEGAGALAN PRIVATISASI BUMN DI ERA REZIM ORDE BARU DALAM PERSPEKTIF EKONOMI POLITIK

Wacana Publik ◽  
2019 ◽  
Vol 12 (02) ◽  
Author(s):  
Syamsul Ma'arif
Keyword(s):  
Market Economy ◽  
Free Market ◽  
Dominant Role ◽  
The State ◽  
Early Years ◽  
New Order ◽  
Free Market Economy ◽  
Economic Sectors ◽  
Role Of The State

After had being carried out nationalization and hostility against west countries, the New Order regime made important decision to change Indonesia economic direction from etatism system to free market economy. A set of policies were taken in order private sector could play major role in economic. However, when another economic sectors were reformed substantially, effords to reform the State Owned Enterprises had failed. The State Owned Enterprise, in fact, remained to play dominant role like early years of guided democracy era. Role of the State Owned Enterprises was more and more powerfull). The main problem of reforms finally lied on reality that vested interest of bureaucrats (civil or military) was so large that could’nt been overcome. 

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

A Cross-Country Empirical Investigation of Corruption and its Relationship to Economic, Cultural, and Monitoring Institutions: An Examination of the Role of Accounting and Financial Statements Quality

2002 ◽  
Vol 17 (4) ◽  
pp. 325-350 ◽  
Author(s):  
Marinilka Barros Kimbro
Keyword(s):  
Financial Reporting ◽  
Empirical Investigation ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Systems ◽  
Financial Reporting Standards ◽  
Information Monitoring ◽  
Per Capita ◽  
Cross Country

This paper empirically tests a model that links economic, cultural, and information/monitoring variables to corruption in 61 countries. The results offer significant evidence to suggest that higher GNP per capita, moderate economic growth, effective legal and financial accounting systems, collectivist values and low power distance are associated with countries that have low corruption. Countries that have better laws, more effective judiciary, good financial reporting standards, and a higher concentration of accountants are found to be less corrupt.

Innovative mechanisms in the financial accounting system of the enterprise

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Yuriy Sigidov ◽  
Oksana Akulich ◽  
Nadezhda Chapkina ◽  
Alexander Kokorev ◽  
Lyubov Melnikova
Keyword(s):  
Subject Matter ◽  
System Analysis ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Systems ◽  
Qualitative Understanding ◽  
Innovative Solutions ◽  
Current Economic Situation ◽  
The Subject ◽  
The Impact

The relevance of the subject matter of scientific research is determined by the importance of introducing innovative solutions in the activities of modern enterprises in various sectors of the economy in general and the need for a detailed study of various aspects of the impact of innovative mechanisms in ensuring the full functioning of the financial accounting systems of the enterprise in particular. In this context, the purpose of the study is to investigate the role and functions of innovative mechanisms in the financial accounting system of an enterprise, regardless of its field of activity, with an assessment of the effectiveness of the implementation of such innovative mechanisms and methods. The leading approach in this study is the method of system analysis, which allows performing a structured review of various aspects of the subject matter, in terms of identifying the main patterns of implementation of innovative solutions and mechanisms in the activities of the financial accounting system of the enterprise. The results of this study reflect the essence of the research performed and clearly demonstrate the sequence of development and subsequent implementation of innovative mechanisms in the activities of the relevant systems of modern enterprises; the final conclusions of this study are formulated based on the obtained results. The results and conclusions of this study are of significant practical value for specialists working in the financial accounting system of enterprises, regardless of their specific affiliation to certain areas of economic activity, in terms of providing a qualitative understanding of the need to introduce innovative mechanisms in the financial accounting structures of these enterprises, in order to reduce unjustified losses in the activities of these enterprises and increase the overall level of their economic efficiency in the current economic situation.

Persistent but adaptable – the path dependent development of German cost accounting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juergen Weber ◽  
Leona Wiegmann
Keyword(s):  
Cost Accounting ◽  
Accounting Systems ◽  
Content Type ◽  
Dependent Development ◽  
Existing Structures ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Path Dependent ◽  
Over Time

Purpose This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory. Design/methodology/approach The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies. Findings This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems. Originality/value By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.

scholarly journals EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

2019 ◽  
Vol 8 (01) ◽  
pp. 51
Author(s):  
David Paul Elia Saerang ◽  
Heince R. N Wokas ◽  
Robby J. Kumaat ◽  
Christian Datu
Keyword(s):  
Organizational Commitment ◽  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
City Governments ◽  
Accounting Systems ◽  
North Sulawesi ◽  
Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

scholarly journals EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

2021 ◽  
Vol 2 (2) ◽  
pp. 319-338
Author(s):  
Nana Santika ◽  
Taufeni Taufik ◽  
Devi Savitri
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Employee Performance ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Systems ◽  
Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

scholarly journals The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches (English version)

2006 ◽  
Vol 2 (3) ◽  
pp. 124
Author(s):  
Marcell Schweitzer
Keyword(s):  
Cost Accounting ◽  
Steering System ◽  
Separation Theorems ◽  
Accounting System ◽  
Accounting Systems ◽  
Theoretical Substantiation ◽  
Income Statement ◽  
Definition Of ◽  
Cost Accounting System ◽  
Income Accounting

In Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss statement (external income statement) to as complete a separation as possible of the two income accounting systems. This contribution will represent, from a German standpoint, how the discussion has developed, and what its present state is.The conclusion of this contribution is a recommendation of a theoretically substantiated separation of the two types of income statements.The contribution pursues several different purposes:(a) an identification of the historical roots of the theoretical basis of cost accounting,(b) an account of the problem field of the firm and its structures,(c) a definition of the position of separations and separation theorems,(d) an analysis of perspectives of investigation of a theoretical substantiation,(e) a methodical orientation of cost accounting by the planning and steering system,(f) an account and appreciation of recent contributions on the theoretical substantiation,(g) a theoretical substantiation of an independent cost accounting system.

THE INFLUENCE OF TAX LEGISLATION ON FINANCIAL ACCOUNTING: A STUDY OF THE TIMBER INDUSTRY, 1905–1925

1987 ◽  
Vol 14 (2) ◽  
pp. 41-57
Author(s):  
Robert C. Elmore
Keyword(s):  
Cost Accounting ◽  
Financial Accounting ◽  
Accounting System ◽  
Asset Valuation ◽  
Timber Industry ◽  
Internal Revenue ◽  
Accounting Practice ◽  
Tax Legislation ◽  
Tax Laws ◽  
Cost Accounting System

The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.

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