عرض العناصر حسب علامة : المحاسبين
الأحد, 05 فبراير 2023 12:02
رسالة ماجستير: واقع التدقيق الداخلي في بلديات قطاع غزة
هدفت هذه الدراسة إلى التعرف على واقع التدقيق الداخلي في بلديات قطاع غزة، ولتحقيق أهداف الدراسة واختبار فرضياتها، فقد اعتمد الباحث في جمع البيانات على الأدربيات والدراسات السابقة ذات الصلة
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رسائل ماجستير و دكتوراة
الأحد, 27 نوفمبر 2022 08:33
رسالة ماجستير: فعالية استعمال المحاسبة البنكية في التدقيق والرقابة
يعد الجهاز المصرفي بأجهزته المختلفة لأي من دول العالم مركزاً لمختلف التعاملات من خلال ما يباشره من تجميع للمدخرات، والاستثمار في كل المجالات، ثم القيام بأعمال الوساطة المالية والاهتمام بأشكاله المختلفة، يضاف إلى ذلك الدور الحيوي الذي يلعبه الجهاز المصرفي في رسم وتنفيذ مختلف السياسات المالية والإقتصادية وفي إتمام الإصلاحات الهيكلية الاقتصادية.
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رسائل ماجستير و دكتوراة
الأحد, 16 أكتوبر 2022 10:38
خمسة طرق سهلة للحفاظ على بيانات العميل آمنة
يثق عملاؤك بك في إعداد إقراراتهم الضريبية وتقديم المشورة لهم بشأن الاستشارات المالية. كما أنهم يثقون بك في البيانات التي يجب عليك حمايتها بشكل صحيح ضد السلوك الإجرامي عبر الإنترنت.
معلومات إضافية
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المحتوى بالإنجليزية
Five Easy Ways to Keep Client Data Safe
Your clients trust you to prepare their tax returns and advise them on sensitive financial topics. They also trust you with data that needs to be properly safeguarded against online criminal behavior. There are actually a lot of things that you can do to ensure that confidential data remains confidential, with many of the suggestions, such as shredding all paper documents, easily accomplished. But there are other ways to safeguard firm data and to keep it out of the hands of criminals.
1. Install the proper safeguards
These safeguards include both anti-virus software and malware scanners. Both are designed to identify and stop threats to your computer system before they happen, and both are necessary to keep your data secure at all times.
2. Provide the necessary training to all team members
Your staff are accountants, not IT people, so they may not recognize a threat when they are presented with one. Keeping everyone up to speed on the latest threats can help keep your company data safe. A good idea is to have all employees go through some initial training as part of an employee onboarding process, with a refresher course taking place at least every six months, since threats change and evolve quickly.
3. Use complicated passwords
This goes for everyone that has access to a computer. Set parameters for passwords, such as making them a certain length. It’s also helpful to require symbols, lower case and upper-case letters, and numbers. While many of us tend to create passwords that are easily remembered, the more complicated the password, the less likely it is to be guessed by online criminals. But even a complicated password may not be enough (see #4).
4. Require multi-factor authentication on everything that requires a password
Today, it may not be enough to use a complex password. That’s why multi-factor authentication is a great idea. Multi-factor authentication requires you to input a passcode that is delivered through an outside system such as your cellphone or email. This helps identify the person attempting to access the system. On a side note, multi-factor authentication has saved me several times when hackers gained access to my apps using a stolen password. It may save you from a potentially catastrophic data breach as well.
5. Manage application accessibility
Managing application accessibility should start with the onboarding process. Remember, not every employee needs or should have access to all applications. Properly managing application access also means that terminated employees need to have their login and password privileges revoked once they leave.
There are other ways to keep your data safe from hackers, including using an online portal to communicate with your clients. A secure online portal allows you and your clients to share sensitive information, eliminating the need to share confidential documents through less secure means.
Your clients have put your trust in you and your firm. Make sure that you’re offering the proper safeguards for keeping their data safe.
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تكنولوجيا المعلومات
موسومة تحت
الأحد, 16 أكتوبر 2022 11:34
رسالة دكتوراه : أثر استخدام تكنولوجيا المعلومات والاتصالات في تطوير منظومة التعليم المحاسبي لتلبية متطلبات الجودة والاعتماد
يتناول هذا البحث موضوع تطوير منظومة التعليم المحاسبي من خلال استخدام وسائل تکنولوجيا المعلومات والاتصالات الحديثة، وخاصة وسائل التواصل الإجتماعي المختلفة ووسائل عرض المحاضرات.
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رسائل ماجستير و دكتوراة
الأربعاء, 12 أكتوبر 2022 12:13
التعريف بمستقبل محاسبة الاستدامة
ما هي محاسبة الاستدامة؟ ما هي البيئة والاجتماعية والحوكمة (ESG)؟ وكيف يمكن للمحاسبين الاستفادة منه؟
معلومات إضافية
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المحتوى بالإنجليزية
Introducing the Future of Sustainability Accounting: ESG
What is sustainability accounting? What is Environmental, Social and Governance (ESG)? And how can accountants benefit from it?
Awareness of social and environmental impacts of businesses is growing. Investors are seeking businesses that can evidence their corporate sustainability. Social awareness and fairness are dictating consumer behaviour. Meanwhile, transparency in how organisations are governed is being demanded by employees and customers alike.
All these factors have inspired the need for businesses to report on their non-financial performance. This is where accountants can help. Having a skillset in analysis, reporting and independent advice, means accountants are in the perfect position to assist businesses in their sustainable development.
But where do accountants start? In this article we explore sustainability accounting standards of ESG and how accountants can get more information.
An introduction to sustainability accounting
Sustainability accounting is the reporting of non-financial information as a result of an organisations performance. Typically this focuses on the social and environmental impacts and performance of a business.
The purpose of sustainability accounting is to help generate value in an organisation that is not necessarily directly tied to financial reporting.
Sustainability accounting can trace it's history back to the 1970s. This is when organisations began to start looking at the social and environmental impacts of their businesses. Albeit during this time period, sustainability accounting reporting was not well defined.
It took until the late 1990s to early 2000s, after wider philosophical discussions within the sector - as well as numerous social and environmental movements - for sustainability accounting to be defined.
And with this definition, came further research, literature, training programmes and the development of standards.
Sustainability accounting has a distinct benefit for accounting firms. As more and more firms begin to understand and report on their sustainable activities and impacts, they will be seeking independent advice. There is no reason this type of independent reporting can't be conducted by accountants.
Accountants already have the skills and experience to report independently. This independence can help prevent 'greenwashing' in non-financial reporting. Accountants reporting on sustainability can help businesses benefit from sustained practices. Whether that's through employee retention, customer satisfaction, better energy consumption or reduced waste.
Understanding the value of sustainability reporting
To understand the value of sustainability reporting, you have to understand how it differs from financial reporting.
At its most basic, financial reporting looks at documenting and communicating financial performance. This is through income statements, balance sheets and cashflows. The purpose is track and analyse business performance through financial incomings and outgoings.
Sustainability reporting, on the other hand, looks at the non-financial performance of a business. Specifically, its environmental impacts, social performance and governance.
But, where is the value of reporting on non-financial information for businesses?
Understanding how a business can be more sustainable has two leading benefits.
Firstly, identifying opportunities where a business can be sustainable, can have a positive impact on financial performance. For example, tracking energy usage or waste production with the aim of reducing it, can see a positive financial gain for businesses. Similarly, a business that explores its diversity performance, can introduce new ideas, viewpoints and ways of working that can have positive impacts.
Secondly, through a sustainability accounting system, a business can add more to society than just its financial impact. Combating environmental issues, having positive social impacts and operating a business with fair governance are concerns that impact everyone globally. Whilst a business accounting for these areas may not directly impact the bottom line, they do impact on whether the business itself operates in an economy that is favourable for it.
The rise in popularity of ESG
ESG is a term used to monitor three pillars of sustainability and responsibility of a business outside of financial performance.
Sustainability accounting through ESG helps businesses report on wider range of issues. This, in turn, can encourage consumer confidence through greater understand of the social responsibility impact a business has.
But the need for ESG and sustainability reporting is growing not just from a social or even political demands. Investment decisions are now being made with ESG as major considerations. Indeed, investors and investment companies are taking notice of what the sustainable development of organisations are now. And the growth of importance in ESG for making investment decisions is rapid.
Source: 2020 EY Climate Change and Sustainability Services (CCaSS) Institutional Investor Survey.
Investors are becoming more concerned about how ESG impacts business models.
There are multiple reasons for this growth in concern. Firstly, there is the global environmental issues, as well as a rise in awareness for social justice and fair governance. Meaning there is wanting from investors to work with businesses that practice corporate sustainability.
But, secondly, there is also a case of investors wanting to be ahead of the curve in relationship to potential political changes. Indeed, the EU has already implemented directives that call on companies with over 500 employees to disclose their sustainability accounting in management reports. And indeed recent proposals by the SEC in the US will also see ESG reporting become mandatory for large businesses.
Ultimately, the rise in ESG is coming from business first. With the political demand coming second. And whilst regulation is currently focused on larger businesses, there is no reason small and medium size businesses can't also start looking at their sustainability accounting.
But what are the pillars that make up ESG? What is meant by Environmental, Social and Governance? And what areas make up each of the three pillars of ESG?
Environmental Factors
The impact that a business has on the environment should be accounted for within sustainability accounting.
Typically, this can include (but not limited to) reporting on:
energy usage
wastage
use of natural resources
pollution.
It is also important to report on environmental opportunities. Where can the business lessen its impact on the environmental? Opportunities should be included in any sustainability reporting.
Social Factors
Sustainability accounting also looks at how the business maintains its corporate social responsibility. This should be treated as more than social activities it does by focusing on what policies it has and the impact of actions from those policies.
Social factors can include:
diversity
product safety
human rights in supply chains
data privacy
health and safety
investment in people.
Being clear on your Social Factors with provable metrics to support them can further give a business a clear Human Resources strategy. Furthermore, having evidence of your Social Factors can help support your recruitment drives by proving to be an employer of choice.
Governance Factors
Key to producing reliable sustainability accounting is an honest and transparent reporting of corporate governance. This makes companies more accountable for their actions and helps respond to stakeholder concerns.
Reporting on Governance Factors can include:
management structure
ownership and control
representation of employees in decision making
bonus payments and compensation
pay equality across genders.
The purpose of Governance Factors is to showcase leadership accountability. Organisations reporting higher ratings of Governance transparency see less mismanagement, fewer scandals and have better reputations. This can lead to greater investor confidence as well as a more motivated workforce.
Benefits of ESG for Accountants
Sustainability accounting requires measurement and reporting in a way that carries assurance of the truth.
Being able to report ESG information in an independent capacity can help businesses be transparent with their sustainability. And this is important. Honest, transparent reporting of good quality, information that can be trusted is the only way a business can modify its behaviour for sustainable development.
Accountants are in the unique position to be able to offer this service due their existing skillsets and reputation.
With the growth of awareness in ESG, and businesses wanting to report on their sustainability, Accountants that can offer sustainability accounting create the ability to differentiate themselves from competitors.
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محاسبة و مراجعة
الثلاثاء, 11 أكتوبر 2022 11:09
4 مهارات مطلوبة للمحاسبين
مع استمرار تطور مهنة المحاسبة ومسك الدفاتر، تزداد أيضًا الخبرة المطلوبة للبقاء في المنافسة في سوق العمل.
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موضوعات متنوعة
الثلاثاء, 27 سبتمبر 2022 08:14
يصدر موظفو الوكالة اليابانية للتعاون الدولي و IESBA إرشادات مشتركة توضح تطبيق مدونة IESBA على السيناريوهات المتعلقة بالتكنولوجيا
تعمل التكنولوجيا المتطورة بسرعة على تغيير الطريقة التي يدير بها المحاسبون المحترفون عملهم. في هذا السياق الديناميكي، تعد كفاءات المحاسبين والعقلية والسلوكيات الأخلاقية، التي تدعمها مدونة الأخلاقيات الدولية للمحاسبين المحترفين (بما في ذلك معايير الاستقلال الدولية) (مدونة IESBA)، ضرورية لدعم استمرار ثقة الجمهور في عملهم.
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محاسبة و مراجعة
الخميس, 15 سبتمبر 2022 09:02
كلمة لشباب المحاسبين
ليس شرطا ان تفتح مكتب وتستقل بمجرد حصولك على ترخيص مزاولة المهنه بعد ان تتقدم للاختبارات (عدة مرات لتكرار الرسوب ) بالسجل، فيمكنك الاستمرار في المكتب الذي تعمل له او تتدرب فيه لزيادة التحصيل والخبرة
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موسومة تحت
الإثنين, 12 سبتمبر 2022 12:30
رسالة ماجستير: أثر التكلفة المستهدفة في تحقيق الميزة التنافسية في ظل المعرفة المحاسبية في الشركات الصناعية المساهمة العامة الأردنية
هدفت هذه الدراسة إلى التعرف على اثر استخدام التكلفة المستهدفة في تحقيق الميزة التنافسية في ظل المعرفة المحاسبية في الشركات الصناعية المساهمة العامة الأردنية.
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رسائل ماجستير و دكتوراة
الأحد, 11 سبتمبر 2022 11:03
رسالة ماجستير: واقع تطور مهنة المحاسبة بين التأهيل المهني والتكنولوجي للمحاسبين في الشركات العاملة في قطاع غزة
هدفت هذه الدراسة إلى معرفة واقع مهنة المحاسبة بين التأهيل المهني والتأهيل التكنولوجي للمحاسبين العاملين والقائمين على رأس عملهم في الشركات العاملة في قطاع غزة، وقد تم إتباع المنهج الوصفي التحليلي في هذه الدراسة
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رسائل ماجستير و دكتوراة