“Parallel bookkeeping” is a key technical arrangement to achieve the goal of moderately separating and connecting financial accounting system budget established by government system. It still new thing for majority personnel in subject. A deep neural network basis learning. Up now, has been applied many fields, its application field more in-depth. The great help accounting. Integrating it into ...

In this paper we present something of a case or eld study of model management. We begin by listing and discussing a series of commonly-voiced reasons not to use modeling and model management systems. We then summarize the ndings from a GAO (Government Accounting O ce) report on a proposal made by the US Coast Guard. The GAO report was highly critical of the analytic work behind the Coast Guard ...

This paper presents a token-based accounting scheme for decentralized autonomous systems, such as peer-to-peer systems. The scheme uses tokens as proof of resource usage or service usage. Conforming to the peer-to-peer paradigm, the tokens are issued using a decentralized mechanism. Within peer-to-peer the proposed accounting scheme can be used to cope with the shortage of information. Therewit...

The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...

The issue of how to increase teaching effectiveness is a major concern to most educators. Understanding how to encourage a student to learn instead of memorize the presented material is one of the greatest problems faced in teaching. The nature of the topic taught contributes to this difficulty where a need for deep understanding may conflict with the need to understand the breadth of the topic...

This paper theoretically and empirically investigates the role of CEO career concerns on accruals based and real activities earnings management. We develop a model of earnings management, rooted in career concerns, that alternatively incorporates the features of the accrual accounting performance measurement system and the negative value-destroying effects of real activities earnings management...

This paper presents the design and implementation of Accounting System that is a resource monitoring and restriction system. The system improves the reliability and security of a system. Accounting System is a generic to offer various services, such as security improvement, overload control, class-based accounting, and resource reservation that require CPU resource control.

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other Copyright © 1994 by PrAcademics ...