The purpose of the study: Explain the impact of Covid-19 on the practice of auditing and auditors by Describe, analyzing and evaluating the global contributions of organizations, bodies, institutes, companies and global audit offices and in light of the application of ISAs and the circumstances of the pandemic. Design / Methodology / Approach: This study has relied on the use of the deductive inductive method whereby the study examines most of the audit issues affected by the Covid-19 pandemic through Describe, analyzing and evaluating the reality of studies, pamphlets, alerts and memorial messages issued by organizations, bodies, institutes, professional councils, companies and global auditing offices, with the aim of deriving results to develop audit practices and the work of auditors in Light of ISAs and pandemic conditions which will likely last longer. Findings: Descriptive analysis of the ISAs affected by the pandemic, and its implications for the auditors’ work revealed that there is a very important impact of the COVID-19 pandemic on the auditor’s professional judgment, especially with regard to the evaluation of the management assessment of the entity ability to continue, and auditing the reasonableness of management’s assessment of accounting estimates due to great uncertainty and the inability to Expecting future cash flows, in addition to professional skepticism due to the potential for fraud resulting from the economic downturn and low income, and perhaps failure to implement contracts and agreements due to the decline in production, and there is an important impact of the pandemic on audit evidence, in particular (attending the actual inventory count – group review – documentation) Because of the travel restrictions (social divergence) and the use of technology, all of the above is overshadowed to make the development of the audit program and the identification and evaluation of the auditors for risks more difficult, and even more complex, the content of the audit report, While the subsequent events for the auditor’s report least affected by the COVID-19 pandemic. Originality / value: This paper sheds light on the current and expected effects of the Covid-19 pandemic on the most important audit practices and auditors’ work by Describe, analyzing and evaluating the global professional contributions of organizations, bodies, councils, institutes, companies and global audit offices since the time of the pandemic at the end of 2019 and beginning of 2020 – until now – and in light of the application of ISAs issued by the IAASB.
{"title":"The Impact of COVID-19 on Audit Practices and Auditors: An Analysis of Global Contributions","authors":"Ahmed Helmy Gomaa, Ehsan Saleh Almoataz","doi":"10.56830/tuyk1312","DOIUrl":"https://doi.org/10.56830/tuyk1312","url":null,"abstract":"The purpose of the study: Explain the impact of Covid-19 on the practice of auditing and auditors by Describe, analyzing and evaluating the global contributions of organizations, bodies, institutes, companies and global audit offices and in light of the application of ISAs and the circumstances of the pandemic. Design / Methodology / Approach: This study has relied on the use of the deductive inductive method whereby the study examines most of the audit issues affected by the Covid-19 pandemic through Describe, analyzing and evaluating the reality of studies, pamphlets, alerts and memorial messages issued by organizations, bodies, institutes, professional councils, companies and global auditing offices, with the aim of deriving results to develop audit practices and the work of auditors in Light of ISAs and pandemic conditions which will likely last longer. Findings: Descriptive analysis of the ISAs affected by the pandemic, and its implications for the auditors’ work revealed that there is a very important impact of the COVID-19 pandemic on the auditor’s professional judgment, especially with regard to the evaluation of the management assessment of the entity ability to continue, and auditing the reasonableness of management’s assessment of accounting estimates due to great uncertainty and the inability to Expecting future cash flows, in addition to professional skepticism due to the potential for fraud resulting from the economic downturn and low income, and perhaps failure to implement contracts and agreements due to the decline in production, and there is an important impact of the pandemic on audit evidence, in particular (attending the actual inventory count – group review – documentation) Because of the travel restrictions (social divergence) and the use of technology, all of the above is overshadowed to make the development of the audit program and the identification and evaluation of the auditors for risks more difficult, and even more complex, the content of the audit report, While the subsequent events for the auditor’s report least affected by the COVID-19 pandemic. Originality / value: This paper sheds light on the current and expected effects of the Covid-19 pandemic on the most important audit practices and auditors’ work by Describe, analyzing and evaluating the global professional contributions of organizations, bodies, councils, institutes, companies and global audit offices since the time of the pandemic at the end of 2019 and beginning of 2020 – until now – and in light of the application of ISAs issued by the IAASB.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127030470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cryptocurrency is a form of decentralized digital money that exists only electronically and transcends international borders, due to its innovative characteristics and its growing popularity in the economic and technological worlds, Bitcoin and other digital “currencies” are expected to become dominant, leading to the need for processing its accounting. There are no guidelines on how to process cryptocurrency transactions. The aim of this research is to define a conceptual approach to accounting for encrypted digital currencies, and to benefit from new theories. Qualitative analysis is applied where relevant studies are analyzed to determine the main characteristics of cryptocurrencies and to identify issues of accounting policy. The characteristics of encrypted digital currencies and the issues of accounting policy constitute the main questions in the questionnaire being analyzed. The analysis is carried out using the statistical program Stata and statistics to clarify the relationship between the characteristics of cryptocurrencies and the issues of accounting policy that are identified. Where the study found that the accounting policy recommended by cryptocurrencies is to recognize and measure the fair value
{"title":"An Introduction to The Development of Accounting Guidelines for Cryptocurrencies (Experimental Study)","authors":"Esa Khalaf","doi":"10.56830/buns6406","DOIUrl":"https://doi.org/10.56830/buns6406","url":null,"abstract":"Cryptocurrency is a form of decentralized digital money that exists only electronically and transcends international borders, due to its innovative characteristics and its growing popularity in the economic and technological worlds, Bitcoin and other digital “currencies” are expected to become dominant, leading to the need for processing its accounting. There are no guidelines on how to process cryptocurrency transactions. The aim of this research is to define a conceptual approach to accounting for encrypted digital currencies, and to benefit from new theories. Qualitative analysis is applied where relevant studies are analyzed to determine the main characteristics of cryptocurrencies and to identify issues of accounting policy. The characteristics of encrypted digital currencies and the issues of accounting policy constitute the main questions in the questionnaire being analyzed. The analysis is carried out using the statistical program Stata and statistics to clarify the relationship between the characteristics of cryptocurrencies and the issues of accounting policy that are identified. Where the study found that the accounting policy recommended by cryptocurrencies is to recognize and measure the fair value","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"114 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130568587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The term ethics revolves around the values of good and evil or the image of the good life and the life of sin. The angles of view of ethics have varied by human societies in a different period, so the research was devoted to addressing the functions of ethics related to building the individual and society together, as well as dealing with the sub-functions of ethics towards both the individual and society. The research also clearly indicated the differences of scholars and researchers related to the relativity and release of morals, and the research dealt in depth with the positions and defenses of the first group that called for the relativism of morals and opposed absolute values, and in return it dealt with the parts and defenses of the second group rejecting the first call and calling for the release of morals, and in the same direction the research dealt with the positions of Islam and messages Celestialism (Islam is a model) of relative dialectic and the launch of ethics, the research also dealt with the dialectic of ethics and politics on the one hand, and ethics and law on the other hand, and finally the research dealt with the sources of ethics that varied according to the different schools of thought, philosophical and ideological, and it was dealt with the most important points that were dealt with in the research Then the most important results and the most important recommendations of the research.
{"title":"Philosophy of Ethics – A Study of the Functions, Relativity, and Release of Ethics and Sources","authors":"Osama Ali Zain, Ala bideen","doi":"10.56830/tmpt1407","DOIUrl":"https://doi.org/10.56830/tmpt1407","url":null,"abstract":"The term ethics revolves around the values of good and evil or the image of the good life and the life of sin. The angles of view of ethics have varied by human societies in a different period, so the research was devoted to addressing the functions of ethics related to building the individual and society together, as well as dealing with the sub-functions of ethics towards both the individual and society. The research also clearly indicated the differences of scholars and researchers related to the relativity and release of morals, and the research dealt in depth with the positions and defenses of the first group that called for the relativism of morals and opposed absolute values, and in return it dealt with the parts and defenses of the second group rejecting the first call and calling for the release of morals, and in the same direction the research dealt with the positions of Islam and messages Celestialism (Islam is a model) of relative dialectic and the launch of ethics, the research also dealt with the dialectic of ethics and politics on the one hand, and ethics and law on the other hand, and finally the research dealt with the sources of ethics that varied according to the different schools of thought, philosophical and ideological, and it was dealt with the most important points that were dealt with in the research Then the most important results and the most important recommendations of the research.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125608153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to identify the impact of the application of corporate governance on the value of the enterprise from the perspective of the cost of capital through an applied study, and to identify the concept, objectives and advantages of applying corporate governance as well as accounting principles and mechanisms, and also the impact of corporate governance on disclosure and transparency, and the importance and mechanism of quality disclosure and transparency In light of corporate governance, and to identify disclosure and transparency and their impact on the cost of capital through knowledge of the elements of the cost of capital, the relationship between transparency and the cost of capital, and approaches to studying the relationship between the degree of information transparency and the cost of capital, which is divided into the direct approach to studying the relationship between the degree of information transparency And the cost of capital – the indirect approach to studying the relationship between the degree of information transparency and the cost of capital, as well as analyzing the value of the enterprise in the light of the impact of the cost of capital through the approaches to measuring the value of the enterprise, which are divided into the book entry the market entrance – the discounted cash flows entrance. The study concluded that the importance of the cost of capital is due to its direct impact on maximizing the value of the enterprise, and it also entails many financial decisions taken by the management, such as using it when calculating the present value of net cash flows as a basis for differentiating between available investment projects. The study recommends the need to develop and spread awareness of transparency among preparers and users of financial statements and reports, as well as the need to encourage investors to deal with financial analysts to follow up on the activities of the facility and provide investors with information, which may reduce information asymmetry.
{"title":"The Impact of Applying Corporate Governance on Firm Value from the Perspective of the Cost of Capital: An Applied Study on the Egyptian Stock Market","authors":"Rabab Mohamed Hassan","doi":"10.56830/ieyq2420","DOIUrl":"https://doi.org/10.56830/ieyq2420","url":null,"abstract":"This research aims to identify the impact of the application of corporate governance on the value of the enterprise from the perspective of the cost of capital through an applied study, and to identify the concept, objectives and advantages of applying corporate governance as well as accounting principles and mechanisms, and also the impact of corporate governance on disclosure and transparency, and the importance and mechanism of quality disclosure and transparency In light of corporate governance, and to identify disclosure and transparency and their impact on the cost of capital through knowledge of the elements of the cost of capital, the relationship between transparency and the cost of capital, and approaches to studying the relationship between the degree of information transparency and the cost of capital, which is divided into the direct approach to studying the relationship between the degree of information transparency And the cost of capital – the indirect approach to studying the relationship between the degree of information transparency and the cost of capital, as well as analyzing the value of the enterprise in the light of the impact of the cost of capital through the approaches to measuring the value of the enterprise, which are divided into the book entry the market entrance – the discounted cash flows entrance. The study concluded that the importance of the cost of capital is due to its direct impact on maximizing the value of the enterprise, and it also entails many financial decisions taken by the management, such as using it when calculating the present value of net cash flows as a basis for differentiating between available investment projects. The study recommends the need to develop and spread awareness of transparency among preparers and users of financial statements and reports, as well as the need to encourage investors to deal with financial analysts to follow up on the activities of the facility and provide investors with information, which may reduce information asymmetry.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131237850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Shortly before the COVID 19 crisis, the Financial Accounting Standards Board reformed the accounting requirements for modeling and accounting for provisions in lending operations. The Financial Accounting Standards Board (FASB) put these amendments into effect in January 2020, and the International Accounting Standards Board (IASB) issued IFRS 9, which went into effect in The crisis that could develop from COVID19 will be the first test of the new credit loss models that have arisen Originally from another global financial crisis in 2009. This paper provides an overview of these new ECL & CECL models. This is done by explaining the main differences between loan models. As a result of conducting the study, the expected credit loss model – even if it reflects the management method – should be implemented once, necessary and unchanged once implemented. All available information must be incorporated into the form. As a result, companies cannot be wary of increasing creditworthiness, but changing the macroeconomic outlook is an important driving force for the credit model
{"title":"The Impact of the Corona Pandemic on The Application of IFRS 9 In the Management of Financial Assets in Egyptian Banks","authors":"Esa Khalaf","doi":"10.56830/umak3611","DOIUrl":"https://doi.org/10.56830/umak3611","url":null,"abstract":"Shortly before the COVID 19 crisis, the Financial Accounting Standards Board reformed the accounting requirements for modeling and accounting for provisions in lending operations. The Financial Accounting Standards Board (FASB) put these amendments into effect in January 2020, and the International Accounting Standards Board (IASB) issued IFRS 9, which went into effect in The crisis that could develop from COVID19 will be the first test of the new credit loss models that have arisen Originally from another global financial crisis in 2009. This paper provides an overview of these new ECL & CECL models. This is done by explaining the main differences between loan models. As a result of conducting the study, the expected credit loss model – even if it reflects the management method – should be implemented once, necessary and unchanged once implemented. All available information must be incorporated into the form. As a result, companies cannot be wary of increasing creditworthiness, but changing the macroeconomic outlook is an important driving force for the credit model","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"243 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114240997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
إن التحدي الأكبر الذي يواجه البحث في دراسة التعقد، هو كيفية هيكلة مشكلة التعقد، ووضع إطار منهجي لظاهرة التعقد المتزايدة في المنشآت حالياً بصورة تمكن من حل تلك المشكلة بصورة ناجحة. ويعد مصطلح التعقد بصورة عامة مصطلحاً متعدد الجوانب، حيث ينشأ التعقد من تعدد المستويات التي يتم على أساسها دراسة وتحليل التعقد، فقد تتم دراسة التعقد من منظور المنشأة ككل أو من منظور النظام المطبق داخل المنشأة، أو من منظور أقل على مستوى تشكيلة المنتجات وعمليات المنشأة، أو من منظور مكونات ووظائف المنتج. قد يُنشأ ذلك التعدد في وجهات النظر اختلاف في مستويات التحليل للقياسات والأبعاد المختلفة المرتبطة بمصطلح التعقد بصورة عامة والتي قد تتباين في بعض الجوانب وتتفق في جوانب أخرى مرتبطة بمصطلح التعقد. ويعد موضوع دراسة التعقد على مستوى المنتج، وعلى مستوى العملية الصناعية محور اهتمام لكافة المستويات الإدارية في الشركات الصناعية، وأصبح يحتل مساحة واسعة من حيز تفكيرها واستراتيجيتها، فقد أوضحت معظم الشركات الكبرى مثل شركة فورد وجنرال موتورز أن تكلفة تعقد المنتج أصبحت تمثل أكثر من ٢٠٪ من تكاليف المنشأة مما فرض على تلك الشركات التوجه نحو البحث عن مسببات التعقد وأساليب إدارة وقياس تكاليف التعقد بصورة سليمة (Perumal and Wilson, 2010, p.15). بناءً عليه جاء الدافع للقيام بدراسة لقياس التعقد على المستوى الأكثر تفصيلاً وهو المنتج أو العملية لإبراز أبعاد وعناصر التعقد بصورة واضحة وتحليل مفهوم التعقد في المنتج / العملية عبر سلسلة التوريد ومحاولة تقييم الدراسات المحاسبية لتعقد المنتج/العملية لاشتقاق المؤشرات والمقاييس والتي سوف تستخدم كأساس لبناء إطار مقترح لتعقد المنتج/ العملية
{"title":"A Proposed Framework for Measuring Complexity in Product and Manufacturing System Operations: An Exploratory Study","authors":"Asmaa Serag, Ahmed Abu-mosa, Samir Helal","doi":"10.56830/quhu2609","DOIUrl":"https://doi.org/10.56830/quhu2609","url":null,"abstract":"إن التحدي الأكبر الذي يواجه البحث في دراسة التعقد، هو كيفية هيكلة مشكلة التعقد، ووضع إطار منهجي لظاهرة التعقد المتزايدة في المنشآت حالياً بصورة تمكن من حل تلك المشكلة بصورة ناجحة. ويعد مصطلح التعقد بصورة عامة مصطلحاً متعدد الجوانب، حيث ينشأ التعقد من تعدد المستويات التي يتم على أساسها دراسة وتحليل التعقد، فقد تتم دراسة التعقد من منظور المنشأة ككل أو من منظور النظام المطبق داخل المنشأة، أو من منظور أقل على مستوى تشكيلة المنتجات وعمليات المنشأة، أو من منظور مكونات ووظائف المنتج. قد يُنشأ ذلك التعدد في وجهات النظر اختلاف في مستويات التحليل للقياسات والأبعاد المختلفة المرتبطة بمصطلح التعقد بصورة عامة والتي قد تتباين في بعض الجوانب وتتفق في جوانب أخرى مرتبطة بمصطلح التعقد. ويعد موضوع دراسة التعقد على مستوى المنتج، وعلى مستوى العملية الصناعية محور اهتمام لكافة المستويات الإدارية في الشركات الصناعية، وأصبح يحتل مساحة واسعة من حيز تفكيرها واستراتيجيتها، فقد أوضحت معظم الشركات الكبرى مثل شركة فورد وجنرال موتورز أن تكلفة تعقد المنتج أصبحت تمثل أكثر من ٢٠٪ من تكاليف المنشأة مما فرض على تلك الشركات التوجه نحو البحث عن مسببات التعقد وأساليب إدارة وقياس تكاليف التعقد بصورة سليمة (Perumal and Wilson, 2010, p.15). بناءً عليه جاء الدافع للقيام بدراسة لقياس التعقد على المستوى الأكثر تفصيلاً وهو المنتج أو العملية لإبراز أبعاد وعناصر التعقد بصورة واضحة وتحليل مفهوم التعقد في المنتج / العملية عبر سلسلة التوريد ومحاولة تقييم الدراسات المحاسبية لتعقد المنتج/العملية لاشتقاق المؤشرات والمقاييس والتي سوف تستخدم كأساس لبناء إطار مقترح لتعقد المنتج/ العملية","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121590454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
استهدفت الدراسة تحليل الاتجاهات والجهود الدولية فى مجال الحوسبة السحابية واستخدام تطبيقات الحاسب الآلي فى مجال إدارة العمليات الإدارية والمحاسية داخل الشركات والتى اصبحت سمة العصر الحديث، ومع هذا التغير ظهرت تكاليف جديدة للاستخدام والاعتماد على الحوسبة السحابية مثل اسلوب احتساب التكلفة وطريقة إظهارها بالقوائم والتقارير المالية وتأثيرها على سلوك أرباح الشركات، ومن هذا المنطلق تبنت العديد من المنظمات والجهات الدولية مبادرات لتوحيد أساليب القياس والافصاح عن هذه التكاليف وخاصة مجلس معايير التقارير المالية الدولية، وخلصت الدراسة الى تحليل الاتجاهات الحديثة والاطر الحالية للمحاسبة عن تكاليف وانعكاس استخدام الحوسبة السحابية فى بيئة الاعمال الحديثة، التى مازالت بحاجة الى مزيد من البحث فى هذا المجال مثل انعكاسات الحوسبة المحاسبية على هيكل التكاليف لمزود ومستخدم الخدمة السحابية، أثر الحوسبة المحاسبية على متطلبات الاعتراف والقياس والافصاح، انعكاسات الحوسبة المحاسبية على جودة مخرجات نظم المعلومات المحاسبية، تطوير دور الحوسبة المحاسبية بالمشاريع الصغيرة والمتوسطة، أثر الحوسبة المحاسبية على جهد المراجع وأتعاب المراجعة الخارجية وتوقيت إصدار تقرير المراجعة، أثر الحوسبة المحاسبية على إدارة وجودة الأرباح
{"title":"The Implications of Cloud Computing on The Modern Business Technology: A Review Study and Future Trends","authors":"Maged M. Albaz, Abdallah A. Alsadoun","doi":"10.56830/twkl9933","DOIUrl":"https://doi.org/10.56830/twkl9933","url":null,"abstract":"استهدفت الدراسة تحليل الاتجاهات والجهود الدولية فى مجال الحوسبة السحابية واستخدام تطبيقات الحاسب الآلي فى مجال إدارة العمليات الإدارية والمحاسية داخل الشركات والتى اصبحت سمة العصر الحديث، ومع هذا التغير ظهرت تكاليف جديدة للاستخدام والاعتماد على الحوسبة السحابية مثل اسلوب احتساب التكلفة وطريقة إظهارها بالقوائم والتقارير المالية وتأثيرها على سلوك أرباح الشركات، ومن هذا المنطلق تبنت العديد من المنظمات والجهات الدولية مبادرات لتوحيد أساليب القياس والافصاح عن هذه التكاليف وخاصة مجلس معايير التقارير المالية الدولية، وخلصت الدراسة الى تحليل الاتجاهات الحديثة والاطر الحالية للمحاسبة عن تكاليف وانعكاس استخدام الحوسبة السحابية فى بيئة الاعمال الحديثة، التى مازالت بحاجة الى مزيد من البحث فى هذا المجال مثل انعكاسات الحوسبة المحاسبية على هيكل التكاليف لمزود ومستخدم الخدمة السحابية، أثر الحوسبة المحاسبية على متطلبات الاعتراف والقياس والافصاح، انعكاسات الحوسبة المحاسبية على جودة مخرجات نظم المعلومات المحاسبية، تطوير دور الحوسبة المحاسبية بالمشاريع الصغيرة والمتوسطة، أثر الحوسبة المحاسبية على جهد المراجع وأتعاب المراجعة الخارجية وتوقيت إصدار تقرير المراجعة، أثر الحوسبة المحاسبية على إدارة وجودة الأرباح","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130365087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this research is to develop university education to meet the needs of the labor market, which is characterized by rapid and successive changes. The research was based on several terms, including (development, university education, labor market), and the research reached multiple and different results, including: University education needs to be developed in order to meet the needs of the labor market, and this development must include its central administration and its transformation into an administration based on modern and contemporary scientific foundations, and its financing, which currently depends only on financial allocations determined by the state, and it must search for additional and renewable sources To finance it, the development must also include sterile curricula and their development to suit the current and future labor market requirements, and the admission policy that depends only on the total number of students in high school and converting it into a policy that takes into account the tendencies and capabilities of students and the needs of the labor market. The researchers set a set of recommendations at the local and international levels.
{"title":"A proposed vision for the development of Palestinian university education in the face of the challenges of the Palestinian labor market in the light of the era of globalization","authors":"Khalil Ali Abu Jarad, Sherin Omar Naim","doi":"10.56830/lzkk3872","DOIUrl":"https://doi.org/10.56830/lzkk3872","url":null,"abstract":"The aim of this research is to develop university education to meet the needs of the labor market, which is characterized by rapid and successive changes. The research was based on several terms, including (development, university education, labor market), and the research reached multiple and different results, including: University education needs to be developed in order to meet the needs of the labor market, and this development must include its central administration and its transformation into an administration based on modern and contemporary scientific foundations, and its financing, which currently depends only on financial allocations determined by the state, and it must search for additional and renewable sources To finance it, the development must also include sterile curricula and their development to suit the current and future labor market requirements, and the admission policy that depends only on the total number of students in high school and converting it into a policy that takes into account the tendencies and capabilities of students and the needs of the labor market. The researchers set a set of recommendations at the local and international levels.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114657540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of the study: Explain the impact of COVID-19 on accounting and financial reporting by describing the analysis and evaluation of the global contributions of organizations, bodies, institutes, commissions, European banks and professional accounting firms and firms and in light of the application of IFRSs and the pandemic conditions, which are likely to last for a longer period. Design / Methodology / Approach: This study is based on the use of the inductive deductive approach, as the study looks at the accounting issues most affected by the Covid-19 pandemic by describing, analyzing and evaluating the reality of studies, bulletins and alerts issued by organizations and bodies, institutes, committees, European banks and international professional accounting offices and companies, with the aim of extrapolating the effects of pandemic events Covid-19 on accounting and financial reporting, in light of IFRSs and pandemic conditions that may last for longer accounting periods. Findings: Analysis and evaluation of the effects of the Covid-19 pandemic on accounting and financial reporting, and their implications for the application of IFRSs and the work of financial reporting prepareing, revealed the following: (1) There is a very significant impact on leasing contracts, which necessitated the IASB to introduce amendments to the IFRS (16) and there is also a significant impact of pandemic events Covid-19 on events after the financial reporting period, whether events that require adjust or not that require adjust but require disclosure, and management’s assessment of the company’s going concern to the prolonged period of the pandemic and uncertainty as basic factors and also on measuring fair values and the Impirment in the value of non-financial assets, especially financial instruments and investments Real Estate to ensure that the values reflect conditions at the balance sheet date based on unobservable inputs, and also on expected credit losses of lenders and borrowers. (2) There is, to some extent, an effect on revenue recognition due to the modification of rights or obligations applicable under a contract with a client International Journal of Accounting and Management Sciences ISSN: 2832-8175 (Special Issue – Arabic – September 2022) https://scipubhouse.com/?page_id=1035 تأثير جائحة كوفيد 91 على املحاسبة واعداد التقاريراملالية……………………………… جمعة واملعتاز )ص 46 – 19) 65 as a price concession due to the pandemic, taking into account that the IASB has voted for a general extension to all private companies and non-profit companies that have not yet issued their financial statements and the effective date of application will be for fiscal years beginning after 15 December 2021. (3) There is little impact on hedging transactions as the Covid-19 pandemic may reduce the likelihood of an expectation of a hedging transaction or affect its timing, and also on deferred taxes on assets where there are some doubts or uncertainty at the end of the year in
{"title":"The Impact of COVID-19 on Accounting and Financial Reporting: An Analysis of Global Contributions","authors":"Ahmed Helmy Gomaa, Ehsan Saleh Almoataz","doi":"10.56830/kecc8035","DOIUrl":"https://doi.org/10.56830/kecc8035","url":null,"abstract":"The purpose of the study: Explain the impact of COVID-19 on accounting and financial reporting by describing the analysis and evaluation of the global contributions of organizations, bodies, institutes, commissions, European banks and professional accounting firms and firms and in light of the application of IFRSs and the pandemic conditions, which are likely to last for a longer period. Design / Methodology / Approach: This study is based on the use of the inductive deductive approach, as the study looks at the accounting issues most affected by the Covid-19 pandemic by describing, analyzing and evaluating the reality of studies, bulletins and alerts issued by organizations and bodies, institutes, committees, European banks and international professional accounting offices and companies, with the aim of extrapolating the effects of pandemic events Covid-19 on accounting and financial reporting, in light of IFRSs and pandemic conditions that may last for longer accounting periods. Findings: Analysis and evaluation of the effects of the Covid-19 pandemic on accounting and financial reporting, and their implications for the application of IFRSs and the work of financial reporting prepareing, revealed the following: (1) There is a very significant impact on leasing contracts, which necessitated the IASB to introduce amendments to the IFRS (16) and there is also a significant impact of pandemic events Covid-19 on events after the financial reporting period, whether events that require adjust or not that require adjust but require disclosure, and management’s assessment of the company’s going concern to the prolonged period of the pandemic and uncertainty as basic factors and also on measuring fair values and the Impirment in the value of non-financial assets, especially financial instruments and investments Real Estate to ensure that the values reflect conditions at the balance sheet date based on unobservable inputs, and also on expected credit losses of lenders and borrowers. (2) There is, to some extent, an effect on revenue recognition due to the modification of rights or obligations applicable under a contract with a client International Journal of Accounting and Management Sciences ISSN: 2832-8175 (Special Issue – Arabic – September 2022) https://scipubhouse.com/?page_id=1035 تأثير جائحة كوفيد 91 على املحاسبة واعداد التقاريراملالية……………………………… جمعة واملعتاز )ص 46 – 19) 65 as a price concession due to the pandemic, taking into account that the IASB has voted for a general extension to all private companies and non-profit companies that have not yet issued their financial statements and the effective date of application will be for fiscal years beginning after 15 December 2021. (3) There is little impact on hedging transactions as the Covid-19 pandemic may reduce the likelihood of an expectation of a hedging transaction or affect its timing, and also on deferred taxes on assets where there are some doubts or uncertainty at the end of the year in ","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129876658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
إن دراسة وتحليل القضايا المرتبطة بتصميم نظم التكاليف، والمفاضلة بين البدائل المختلفة لتصميم نظم التكاليف والتكامل مع نظم قياس الأداء فى المنشأة فى إطار استخدام النماذج الكمية أصبحت من القضايا الهامة والمحورية فى معظم الدراسات والبحوث المحاسبية فى الفترة الأخيرة، فقد توقع (Lee, 2003) بأن تركز بحوث محاسبة التكاليف في المستقبل على البحث في القضايا المرتبطة بتصميم واختيار نظام التكاليف الأكثر ملاءمة لتحقيق أهداف معينة، وإفراز معلومات محددة تفى باحتياجات متخذى القرار داخل المنشأة (Lee, 2005, p. 43). أما (Brinberg, 2009b) فتنبأ بأن بحوث محاسبة التكاليف ستتطور على مرحلتين: المرحلة الأولى: تركز البحوث على معايير الملاءمة في المفاضلة بين بدائل تصميم نظم التكاليف، وإمكانية التطبيق العملى لبدائل نظم التكاليف، وهذا ما أشار إليه (Hopwood, 2008) بزيادة الجانب الفنى والتطبيقى فى البحوث. فلم تعد دراسات التكاليف تركز فقط على حل مشاكل الواقع العملى، ولكن أيضًا على إثراء المعرفة. المرحلة الثانية: التعاون بين الباحثين فى مجال محاسبة التكاليف، والباحثين فى مجالات العلوم الأخرى، لتكوين بحوث بينية Interdisplinery Research حيث ينتفع الباحثون من الأنظمة، والنماذج، والأدوات المستحدثة فى العلوم الأخرى. بالإضافة إلى استخدام الأساليب الكمية، وتطبيقها فى حل مشاكل التكاليف ومحاولة حلها بصورة مستحدثة (Lee, 2005, p.55; Brinberg, 2009b,p.8). أما (Alawallage et al., 2017) فقد توقع بأن تتجه بحوث محاسبة التكاليف والمحاسبة الإدارية إلى التنظير، وشرح أسباب الاختلاف في ممارسات المحاسبة الإدارية والبحث عن أدوات وأساليب مبتكرة لحل المشاكل المعقدة لدى مديرى المنشآت وصانعى السياسات والخطط، أما (Labro, 2015) فقد اقترحت استخدام مدخل المحاكاة في بحوث المحاسبة الإدارية كأحد أدوات البحث المبتكرة في حل المشاكل المعقدة وإتساقاً مع تنبؤات (Alawallage, et al., 2017; Labro, 2015, Brinberg, 2009b) يهدف هذا البحث إلى كيفية استخدام أحد نماذج بحوث العمليات، وهو نموذج المحاكاة – محاكاة النظم- فى حل أحد مشاكل المحاسبة الإدارية وهى كيفية الحكم على ملاءمة تصميم نظم التكاليف المختلفة من منظور اتخاذ القرارات، وتحليل أثر استخدام معلومات نظم التكاليف المختلفة في اتخاذ القرارات التشغيلية على مستوى أداء عملية التصنيع وبناء عليه : فإن موضوع البحث هو كيفية استخدام نماذج المحاكاة فى القياس الكمى لأثر تعقد العمليات / المنتجات على تصميم نظام التكاليف، وأيضًا كيفية الاستفادة من نماذج المحاكاة فى المفاضلة بين بدائل تصميم نظم التكاليف المختلفة من منظور اتخاذ القرار وانعكاس ذلك على مؤشرات كفاءة أداء عملية التصنيع. وقد تم اختيار موضوع المفاضلة بين بدائل تصميم نظم التكاليف، نظرًا للتفاوت والاختلاف فى مقومات تصميم من حيث: المفاهيم، الأسس، المكونات والإجراءات، وقدرة النظم على التعامل مع التعقيدات فى علاقات التكاليف من ناحية، وفعالية تصميم النظم من ناحية أخرى. ويرتبط قياس الفعالية بدرجة كبيرة بقياس أثر المعلومات التى ينتجها النظام على تحسين نوعية القرارات التى يخدمها. يعتبر قياس أثر تصميم نظام التكاليف على مؤشرات كفاءة وملاءمة أداء عمليات التصنيع، حيث أن الترابط والتكامل بين نظم التكاليف، ونظم قياس الأداء ضرورياً من أجل تحديد أثر القرارات التى يقوم المديرون باتخاذها على مستوى التحسن فى عمليات المنشأة، ودراسة والتعرف على أثر الاختلاف فى تصاميم أنظمة التكاليف على تشكيلة المنتجات وانعكاسات القرار على مستوى أداء عمليات التصنيع مثل
{"title":"A Proposed Model to Study the Impact of the Complexity of Operations/Products on the Design of Cost Systems and the Efficiency of Manufacturing Performance indicators in the Light of the Resource Needs Planning Systems Environment: Systems Simulation Approach","authors":"Asmaa Serag, Ahmed Abu-mosa, Samir Helal","doi":"10.56830/hses7982","DOIUrl":"https://doi.org/10.56830/hses7982","url":null,"abstract":"إن دراسة وتحليل القضايا المرتبطة بتصميم نظم التكاليف، والمفاضلة بين البدائل المختلفة لتصميم نظم التكاليف والتكامل مع نظم قياس الأداء فى المنشأة فى إطار استخدام النماذج الكمية أصبحت من القضايا الهامة والمحورية فى معظم الدراسات والبحوث المحاسبية فى الفترة الأخيرة، فقد توقع (Lee, 2003) بأن تركز بحوث محاسبة التكاليف في المستقبل على البحث في القضايا المرتبطة بتصميم واختيار نظام التكاليف الأكثر ملاءمة لتحقيق أهداف معينة، وإفراز معلومات محددة تفى باحتياجات متخذى القرار داخل المنشأة (Lee, 2005, p. 43). أما (Brinberg, 2009b) فتنبأ بأن بحوث محاسبة التكاليف ستتطور على مرحلتين: المرحلة الأولى: تركز البحوث على معايير الملاءمة في المفاضلة بين بدائل تصميم نظم التكاليف، وإمكانية التطبيق العملى لبدائل نظم التكاليف، وهذا ما أشار إليه (Hopwood, 2008) بزيادة الجانب الفنى والتطبيقى فى البحوث. فلم تعد دراسات التكاليف تركز فقط على حل مشاكل الواقع العملى، ولكن أيضًا على إثراء المعرفة. المرحلة الثانية: التعاون بين الباحثين فى مجال محاسبة التكاليف، والباحثين فى مجالات العلوم الأخرى، لتكوين بحوث بينية Interdisplinery Research حيث ينتفع الباحثون من الأنظمة، والنماذج، والأدوات المستحدثة فى العلوم الأخرى. بالإضافة إلى استخدام الأساليب الكمية، وتطبيقها فى حل مشاكل التكاليف ومحاولة حلها بصورة مستحدثة (Lee, 2005, p.55; Brinberg, 2009b,p.8). أما (Alawallage et al., 2017) فقد توقع بأن تتجه بحوث محاسبة التكاليف والمحاسبة الإدارية إلى التنظير، وشرح أسباب الاختلاف في ممارسات المحاسبة الإدارية والبحث عن أدوات وأساليب مبتكرة لحل المشاكل المعقدة لدى مديرى المنشآت وصانعى السياسات والخطط، أما (Labro, 2015) فقد اقترحت استخدام مدخل المحاكاة في بحوث المحاسبة الإدارية كأحد أدوات البحث المبتكرة في حل المشاكل المعقدة وإتساقاً مع تنبؤات (Alawallage, et al., 2017; Labro, 2015, Brinberg, 2009b) يهدف هذا البحث إلى كيفية استخدام أحد نماذج بحوث العمليات، وهو نموذج المحاكاة – محاكاة النظم- فى حل أحد مشاكل المحاسبة الإدارية وهى كيفية الحكم على ملاءمة تصميم نظم التكاليف المختلفة من منظور اتخاذ القرارات، وتحليل أثر استخدام معلومات نظم التكاليف المختلفة في اتخاذ القرارات التشغيلية على مستوى أداء عملية التصنيع وبناء عليه : فإن موضوع البحث هو كيفية استخدام نماذج المحاكاة فى القياس الكمى لأثر تعقد العمليات / المنتجات على تصميم نظام التكاليف، وأيضًا كيفية الاستفادة من نماذج المحاكاة فى المفاضلة بين بدائل تصميم نظم التكاليف المختلفة من منظور اتخاذ القرار وانعكاس ذلك على مؤشرات كفاءة أداء عملية التصنيع. وقد تم اختيار موضوع المفاضلة بين بدائل تصميم نظم التكاليف، نظرًا للتفاوت والاختلاف فى مقومات تصميم من حيث: المفاهيم، الأسس، المكونات والإجراءات، وقدرة النظم على التعامل مع التعقيدات فى علاقات التكاليف من ناحية، وفعالية تصميم النظم من ناحية أخرى. ويرتبط قياس الفعالية بدرجة كبيرة بقياس أثر المعلومات التى ينتجها النظام على تحسين نوعية القرارات التى يخدمها. يعتبر قياس أثر تصميم نظام التكاليف على مؤشرات كفاءة وملاءمة أداء عمليات التصنيع، حيث أن الترابط والتكامل بين نظم التكاليف، ونظم قياس الأداء ضرورياً من أجل تحديد أثر القرارات التى يقوم المديرون باتخاذها على مستوى التحسن فى عمليات المنشأة، ودراسة والتعرف على أثر الاختلاف فى تصاميم أنظمة التكاليف على تشكيلة المنتجات وانعكاسات القرار على مستوى أداء عمليات التصنيع مثل","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125407825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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