Cost accounting
Positive accounting
Accounting standard
Throughput accounting
See Also
AICPA | www.IFRS.com : IFRS FAQsMark-to-market accounting
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The formulation of accounting standards is influenced by various factors. These factors include the size of lobbying corporations and the perceived effects of regulations on the economic well-being of enterprises . Additionally, social and cultural values, political and legal systems, business activities and economic conditions, standard setting processes, capital markets and forms of ownership, and cooperative efforts by nations all play a role in shaping accounting regulations . Furthermore, the development of accounting regulations is influenced by issues network theory, which suggests that groups with intellectual, ideological, and economic interests may exert efforts to influence policy adoption . Complex motivational structures also impact the behaviors of parties involved in the accounting standard setting process, with guiding terminal values, instrumental values, and operational goals influencing participant behaviors . Overall, a combination of economic, political, cultural, and social factors contribute to the formulation of accounting standards.
Related Questions
What are the factors affecting the accounting profession?4 answersThe factors affecting the accounting profession include capability, attitudes, subjective norms, perceived behavioral control, career opportunities, and constraints. Administrative support, personal factors, and motivational factors also play a role in graduates' readiness for the CPA licensure examination. Factors influencing students' interest in choosing a public accountant career include intrinsic value of the job, professionalism, and labor market factors. The role of accounting professionals is influenced by both internal factors (business operation, budgetary control, etc.) and external factors (government policies, market conditions, etc.). Factors influencing the choice of accounting profession include financial rewards, professional recognition, professional training, and job market considerations.What are the factors of formulation of curricula?5 answersThe factors involved in the formulation of curricula include educational objectives, learning activities, methods and tools of instruction, students, faculty, institutional contexts, social and cultural forces, and student characteristics and experiences. These components need to be determined and described in detail before designing a program or course of study. Quality factors such as participation, methodology, contents, and start-up conditions also play a crucial role in curriculum design. A curriculum statement should describe intended learner achievements, content, teaching and learning processes, assessment, entry requirements, and course structure. The design of a curriculum depends on various factors, including views on learning, the practice of the subject, social responsibility, accountability, the role of knowledge, professional values, and health service development. Ultimately, a curriculum should be fit for its purpose and context.What are the factors that affect the qualifying exam for accounting?5 answersFactors that affect the qualifying exam for accounting include understanding, economy, quality, career, educational background, learning discipline, and teaching and learning process. Gender differences in the reasons for qualification were found, with women more likely to qualify reports due to scope limitations. Female students perceived gender discrimination to have a greater adverse effect on their future careers compared to male students. Factors such as capability, behavior control, and career opportunities were found to affect the interest of accounting students in taking a professional certification.What are the factors that influence the use of accounting information systems?5 answersThe factors that influence the use of accounting information systems include individual skills, user involvement, internal control, organizational culture, level of education, and accounting knowledge. Additionally, the ability of organizational commitment and top management support can moderate the influence of factors such as user capabilities, user workshops, formalization of IS development, and IS controlling committee. Perceived utility, usability, and computer literacy also play a role in the adoption of technology-based AIS in MSMEs. User technical skills, training and education programs, user involvement, and top management support are found to affect the performance of accounting information systems.What are the factors that influence tax planning decisions?5 answersTax planning decisions are influenced by various factors. In the corporate context, factors such as profitability, profit before taxes, internationalization, foreign operations, listing, capital receptivity and growth, company size and leverage, CEO optimism, military service experience, lobbying, reputation, and financial accounting issues play a role in shaping tax planning activities. Additionally, corporate governance characteristics, such as board size, can impact tax planning strategies, with smaller boards being less willing to engage in tax planning. Decision biases, including heuristics based on the salience of tax rates, can also affect tax planning behavior, leading to suboptimal decisions. Furthermore, the power and status of the tax function within an organization can have a significant influence on tax planning outcomes. Overall, these factors highlight the complex nature of tax planning decisions and the various considerations that taxpayers and organizations must take into account.What are the factors influencing the audit quality?5 answersFactors influencing audit quality include time budget pressure, audit tenure, company size, auditor specialization, accountability, audit evidence, and professional ethics. In addition, political hegemony, auditor tenure, and relationships with auditees can also affect auditor independence, which in turn impacts audit quality. Furthermore, competence and independence are crucial requirements for producing a quality audit. Other factors such as audit fee, audit rotation, and audit reputation can also influence audit quality. It is important for auditors to maintain and improve their professional qualifications, plan mature audits for larger companies, and protect their independence from threats in order to ensure audit quality.
