This document summarises Internet Engineering Task Force (IETF) and International Telecommunication Union (ITU-T) documents related to Accounting. A classification scheme for the Accounting Attributes in the summarised documents is presented. Exchange formats for Accounting data records are discussed, as are advantages and disadvantages of integrated versus separate record formats and transport...

abstract this paper proposes an approach to find an optimum structure for educational levels of human forces. to this end, a linear programming (lp) model integrated with a social accounting matrix (sam) was employed. the integrated model was employed using the sam of golestan province of iran. it was demonstrated that when unemployment is the result of inconsistency between supply and demand f...

Modern features of chaotic structuring economy, which implies openness, uncertainty, dynamism and self-organization and fundamentally new requirements of the Information Society, require the creation and study of new approaches to management accounting in informational aspect. In general, modern management accounting should be able to form and provide information including not only existing but...

This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, ...

Metallurgical accounting in the mineral processing industry transforms accumulated process data, including flow rates and assays, into a coherent information format. This is used to rapidly provide production reporting and key performance indications. Comprehensive and coherent data must be a component of any system expected to accomplish reconciliation in the mass-balancing process. Quality is...

In order to further advance research within management accounting and integrated information systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done partly to identify research gaps and propose...