Literature Review on the Hellenic Auditing and Accounting Environment before, during and after the Crisis Period

Yiannoulis, Yiannis K.

doi:10.13189/ujaf.2019.070202

Cited by 4 publications

(4 citation statements)

References 35 publications

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“…Theoretical and practical aspects of settlements with employees are relevant; it is one of the most challenging economic categories. Accounting for payments to employees is one of the most critical and complex work areas, occupying one of the central places in the entire accounting system [1][2][3]. For employees to receive wages and other benefits, it is crucial to promptly make the necessary calculations and draw up documents correctly [4][5][6].…”

Section: Introductionmentioning

confidence: 99%

Improved Methodology of Accounting and Audit of Payments to Employees in Ukraine

Kuzmenko¹,

Yahelska²,

Artyukh³

et al. 2021

ujaf

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The issue of organization of payments to employees at the enterprise is the basis of social and labour relations of employees, employers and the state, affecting the effectiveness of labour management in general, they are one of the most critical and complex areas of work, occupying a central place in the accounting system. The authors analyzed the theoretical and methodological basis of payments to employees, compared to international and domestic standards for employee benefits. Authors also analyzed the dynamics of average and minimum wages over the past 10 years, and revealed the features of the organization of wages and the general scheme of accounting for wages. The authors demonstrated the essence of the concept of "payments to employees" and its components, analyzed in detail the features of the existing practice of accounting and audit of settlements with employees. A thorough theoretical and methodological analysis of the study allowed the authors to propose improvements in accounting for settlements with employees on practical examples, namely the detailed structure of account 66 "Payments to employees". The authors also proposed an improved audit methodology that will allow the auditor to cover all aspects of payroll accounting, investigate the correctness, timeliness, legality of reflection in payroll, cover all aspects of payroll accounting, identify violations promptly, conduct a quality audit.

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Section: Introductionmentioning

confidence: 99%

Improved Methodology of Accounting and Audit of Payments to Employees in Ukraine

Kuzmenko¹,

Yahelska²,

Artyukh³

et al. 2021

ujaf

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“…As the non-conventional accounting systems appeared, the researches on them were conducted in such a manner, that there was no clear answer on whether this system is good or bad. For instance, Yiannoulis [8] demonstrated a tendency of earnings management in Hellenic companies, but gave no estimation of Hellenic accounting, Raza, Shah, and Khurshid [9] gave some empirical evidence on Islamic banking negative sides, but proposed no solutions etc.…”

Section: Introductionmentioning

confidence: 99%

Islamic (Partner) Accounting and its Comparison with International Financial Accounting Standards (IFRS)

Voronova¹,

UMAROV²

2021

ujaf

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“…There has been a tremendous prise of societies, government sanctioned and non-government sanctioned organisations against firms that are a danger to the environment and the societies they operate in [65], [73]. Environmental accounting has become a pertinent growing source of concern to businesses globally as the world seeks to attain sustainable development environmentally [68], [56], [69], [101], [107].…”

Section: Introductionmentioning

confidence: 99%

Making Environmental Accounting Work: Case of the Zimbabwe Mining Industry

Olubukola¹,

Tafadzwa²,

Obert³

et al. 2021

ujaf

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The research sought to find out how environmental accounting can work in Zimbabwean Mining Companies. Descriptive research design was used and mixture of qualitative and quantitative data was collected using questionnaires and interviews. Stratified purposeful sampling of 52 respondents was made up of 16 Mining Companies' executives which are dominant companies in mining gold, nickel, asbestos, coal, copper and chromite, 20 government organisations representatives and 16 mining communities' heads (8 Chiefs and 8 Headmen) were done. Community heads were interviewed and questionnaires were sent to Mining Companies' executives and government organisations representatives who were also interviewed two months after. The research reveals that government is not doing enough in fostering the implementation of environmental accounting in Zimbabwe. There is no commitment of enough resources by the government towards adoption of environmental accounting. The mining sector has been politicized, making it difficult to enforce environmental laws in this sector whilst on the other hand there are no effective laws and policies that regulate environmental accounting issues. The core existences of economic instability and political upheavals in the nation have forced firms to concentrate on their continued economic existence, doing almost nothing on environmental accounting. It was also noted that there is no proper monitoring and controlling of mining activities by law enforcers, leaving the natural environment subjected to unsustainable mining activities. There are no environmental accounting guidelines. The research recommended that government organisations monitor and control mining activities independent of politics and commit both human and financial resources towards researching on how best environmental accounting can be implemented.

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Literature Review on the Hellenic Auditing and Accounting Environment before, during and after the Crisis Period

Cited by 4 publications

References 35 publications

Improved Methodology of Accounting and Audit of Payments to Employees in Ukraine

Improved Methodology of Accounting and Audit of Payments to Employees in Ukraine

Islamic (Partner) Accounting and its Comparison with International Financial Accounting Standards (IFRS)

Making Environmental Accounting Work: Case of the Zimbabwe Mining Industry

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