كلية التجارة
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Item أثر السلوك الذاتى والمهني للمحاسب والمراجع القانوني علي اداء الخدمات الضريبية وثقة الممولين (دراسة تطبيقية علي المكاتب وشركات المحاسبة والمراجعة في السودان)(2002) كمال بشير اسماعيل ابراهيمAbstract Tax Service Include recognized pamework provided by by certified accountant to all users of financial statements. The Research problem Represented in the following Questions :- " ' - Is There is acoralation relalirnship between the personal ethics of certified Accountant and tax servces ? - Do Compliance With to Profosional eithics repuirements inseare the Confidence of tax-Payer Towords Published Financial reports? ' — To what Extend did the acceptance of consultany services effect the Profesional codes and eithics ? ' — Did the tax cepuity depend on the Compliance of the certified Accountant to Accouting and Auditing standards ? _ The pupose of the research is to identify the offect of proferional codes and eithics certified accountant towards of tax services and confidence of tax-payers, so the following hypothises are tested : Hypotherse One There is stafistical wrlation between profsional codes and eithis of certified accountant and provision of good services to the users of . financial repnts . Hypothesis two The compliance of certified accountant to the requirements of . propeional eithics inseare the confidence of tax~ payers towords published financial repent. Hypothesis three Acceptance of certified accountant to provide consultany services will not effect proferional code neither the confidence of tax~ payers on A published financial reperts Hypothesis fou_r . ' l The compliance of certified accountant on Accounting and Auditing standard leob to insease the confidence chamber of taxation and tax- payers these leob to tax-equity . Au _hypothesis confirmed summary of the findings which are to follows : 1- His proved that compliance of tax-' servicer by the certified accountant has negative effect proferional codes and performance what ever the size of the constraints. ' 2- Compliance of certified accountant to the requirements of oroferional codes and eithcs solely will not insearse the confidence of tax-payers and tax Autherihes toword published financial repots due existerce of negative constraints imposed on Accounting and Auditing proteien re knowledge of the protctive procedures against Auditing enable the certified accountant to provide constancy services umthout Abuising the proferuial codes and eithics thies will leod to mere confidence of tax-payers towode puflished financial repert . 3- The compliance of certifieduaccountant to integrity code toworde professional of trading in addition to comply with taxrules and regulations which lead to professional development thuo insearing the _ confidence of tax- Authorities townds Audit proferion . The follouing recommendations is beaed on the finding : 1- The duty of the certified accountant is to identify early the negative constronts which offect his proferional oerformance so as topravide aconfidence tax- services . 2- The necerodty to promote and develop proferional codes and eithics to inseare quality of constany services and confidence of tax-payers on published financial report . 3- The tax- Authonty is required must adhere to information bered on published financial reperts approved by the Auditor to retion the mutual confidence between the Auditor , the tax-Autherties and‘ the tax-payer respectivelyItem تطوير نظام المحاسبة الحكومية لمقابلة متطلبات قياس أداء الموازنة العامة في السودان(2014) فرح الدور كباشي فرح الدورAlistrnct This research aimed to highlight inadequacies inlthegovernmentaccountingsystem, which failed to keep pace with such developments that have taken place in the i Sudanese state in the economic, social and political spheres, with a view to develop said system into a system that achieves consistency between scarce revenues and increasing expenditures. The research, on the other hand, aimed to set up a model that would help develop the Sudanese government accounting system. . The research problem is adequately represented in the following research questions: 1. Do scientific principles and standards applyin the Sudanese government accounting system? ' ' 2. ls there any integration between the public budget system and the accounts - system? 3. What is the extent to which government bodies are interested in accounting data and information and modern technology as a basis for planning, control, decision making and performance evaluation? . To achieve the research ‘objectives the validity of the following hypotheses has been tested: . ' ' First hypothesis: the currently applied government accounting system in the Sudan does not facilitate the evaluation of financial performance in government units in a perfect manner.Second hypothesis: the application of the budgetary system in its ' current form in the Sudan leadsto underminethe efficiency and effectiveness of the, financial performance evaluation in government units. Third hypothesiszthe weak role of government agencies and professional organizations concerned with promoting the government accounting system in Sudanhas substantially contributed to the failure of the government accounting system.Fourth hypothesis:lack of ability ofregulatory agencies for the implementation of the public budgetto fully perform its duties tocontrol theregulatory process, which in turn has led to weakening the efficiency and effectiveness of the accounting system to evaluate the financial performance. Fifth hypothesis: it is possible to set up a model to promote the government accounting systemto achieve the requirements of the financial performance evaluation. The research has proved the validity of said hypotheses and reached a number of research findings the most important of which are the following: “ ~ 1. TheSudanese government accounting systemdoes not base in some of its details on legislative andlegal aspects. _ 2. Confusion in the application of internal control systems inan unsound manner,which has in turn led to undermine the efficiency and effectiveness of regulatory agencies for the implementation of public budget. 3. Lack of acentral budgetary management unit to supervise the financial and developmental aspect in the Sudan at large. Y 4. Deficiency of appropriationsbudget and line-item budget to conform to changes occurred in economic, sowand politicalspheres. 5. Lack of a specific body to undertake the task of promoting the government accounting system. - I Based on said findings, the research concluded with a set of recommendations chief among whichare the following: ' ' ' - 1. The research fully recommended working to complete the foundations and fundamentals in relation to the process of promoting the government accounting system,based on a legislative authority. 2. The research strongly recommended evaluating the current‘ system by specialized experts and to make benefit fromthe experiences of international - organizations and bodies as well, in the domain of promoting the government accounting systems. 3. The research highly recommended laying down sound principles to build the capacity and qualification of the government cadres. ‘ 4. The research particularly recommendedestablishing a central budget management unit concerned with financial aspect at the level'of the Sudan.Item إطار محاسبي لتقويم الأداء المالي والمحاسبي في الشركات متعددة الجنسية(دراسة تطبيقية علي الشركات في السودان)(2011) سليمان موسى الزين حمادAbstract The study discuss accounting frame work for assessing of financial and accounting performance in multinational companies (MC) throught the applied study , the problem of the study that the multinational companies operating in sudan face some troubles in finacaial performance in accounting control and the obligated with international financial reports standards (lFRs). The importance of the study is of the important of multinational companies‘ and the role that leading of improving accounting parctice.Through international finacial reports standards (IFRS) To achieve the objectives of the study three hypothesis had been tested are. First hypothesis: there is agood financial and accounting assesses multinational companies. - Second hypothesis: the multinational companies is depend on international financial reports standards in it perparement of it financial statements. Thirth hypothesis: the multinational companies financial reports able to provide comparative financial and accounting performance for it through different years. And was tested the validity of all hypotheses and the study comes out with many findings that are: 1. There is agood financial and accounting assess multinational companies work in Sudan is depend on international financial reports standards in preporement of it through different years. 11- The study recommendations are, the need to apply the international multinational companies work in sudan (IFRS) when preporing their financial statements, hard punishment to those componies who do not obey the (IFRS) ,t0 provide agood control system to (MC) . ' The study suggested subjects for future study.Item قياس تكلفة تعليم الطالب الجامعى فى مؤسسات التعليم العالى في السودان دراسة حالة جامعة النيلين(2011) سامية عبدالرزاق جابر موسىAbstract The research measuring the cost of educating university student government higher education institutions in Sudan application to the University of Niles. Where was the research problem in the palaces of government accounting in measuring the cost of a college student in higher education institutions. The research aims to clarify the application of costing system to measure the cost of a college student in higher education institutions and to propose solutions that could contribute to accounting thought in this area, and to clarify the scientific framework for the use of cost accounting in the universities and study the elements of the application and highlight its importance to assist management in canying out its basic functions of planning and monitoring and evaluating performance and decision making. To achieve the objectives of the research were tested the following hypotheses: ' ~ First assumption: Universities do not bother measuring the Sudanese government cost of educating a college student. The second hypothesis: the use of cost-accounting system to measure the cost of a student in higher education institutions leading to the measurement of cost of educating a college student in minutes. The third hypothesis: Enables cost-accounting of the proper measurement of the cost of educating a university student in public universities of Sudan has a sound which helps the imposition of tuition fees. The researcher used the deductive method in determining the axes of the study and development of hypotheses and inductive method to test hypotheses of the study and the historical method to keep track of previous studies, descriptive and analytical study of the analytical procedure. The study aimed to confirm the results of several hypotheses mentioned, including: y 1 - the application of effective cost accounting system in turn contribute to the provision of accurate accounting information that helps the administration to do its part in monitoring and evaluating performance and decision-making. 2 - The cost accounting is to provide the necessary data management, which helps to identify the cost of each student in all college university. 3 - The system of financial accounting at the university can not alone provide the necessary information to management requirements, although there is a need for the application of cost accounting. The research concluded with recommendations related to the previous results, including: 1 - need to learn how to take advantage of the university's cost accounting system in the preparation of budgets and performance evaluation. 2 - to be interest in the application of cost accounting system at the university because it leads to accurate, objective and _ procedures for the measurement of the cost of output units costs and increase the capacity of the university to take advantage of their resources. 3 - the need to adopt the university administration at various levels on the outcomes of cost-accounting system of reports to make sound management decisions, particularly in the measurement of cost, and efficiency in the exploitation of resources andstrengthen controls over them.Item مدخل أسلوب التكلفة المستهدفة ودورها في خفض التكلفة مع الحفاظ علي الجودة بالتطبيق علي الخدمات الفندقية علي المملكة الأردنية الهاشمية(2012) عامر محمد سليمان الزغبيAbstract The research problem is represented in.the inabilityof thecompanies of service sector to control the sale sen/ice price under circumstances of intense competition and modern environmental and economic changes in the service sector, due to its implementation of traditional cost accounting methods as well as lack of utilization and activation of the role of instruments and methods of cost constraint and as part thereof is the target cost. The research aimed to know the ability of the hotels‘ managements in determininga prefixed target price and a target ‘profit margin as well, in order to apply the target cost method by reducing the cost of service with quality maintenance. The research also aimed to know what the requirements to apply such method. The research significance lies in the increasing interest and widespread dependence in the Hashemite Kingdom oflordan on the service sector, in particular, the hotels‘ activity which is expanding on day after day basis, a position which in turn deserve to know the extent to which hotels’ sector has applied cost systems in general and target cost method, in particular, to reduce the cost of the service rendered. The research attempts to test the following hypotheses. 1. There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and the support of decision making. 2. There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels’ service. 3. There is no correlation that is statistically significant between the target cost method and the support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The research has adopted the historical approach to review previous studies related to the research subject and the deductive approach to determine the research problem and the correlation between the research hypotheses and the preparation of the conceptual framework. The research also" used‘ the analytical‘ descriptive approach to change and analyze the findings of the field study. The research also used the positive approach through the induction of the reality of the application of the target cost method in reducing the provided cost in the five-star hotel sector in the Hashemite Kingdom oflordan - Amman city. ' The research showed the following findings: 1. The research has proved that the first research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making). The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making. The researcher deduce from the finding of the research hypothesis‘ test the fact that, hotels‘ managements work out to make decision and support the trend to reduce the cost. 2. The research has proved that the second research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service). The validity of which has been proved, therefore, it can be said that there is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, the quality of five- star hotels‘ service is one of an specific international standard the essence of which the ~hotel‘s-management cannot make anything to change it. 3. The research has proved that the third research hypothesis which provides: (There is no correlation that is statistically significant between the targetcost method'and'the' support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and the support of decision making as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, there is a correlation that is statistically significant between the administrative decision and the quality of the hotels’ service. _ 4. Hotels cadres have played a significant role in guiding the hotel's management to reduce the cost. The researcher, however, deduced such fact from the responses of sample's individuals. The research recommended the following: 1. Hotels’ managements in the Hashemite Kingdom of Jordan should have the interest in cost accounting in support of its decisions, as a main factor in the development of target cost method. Z Researchers in the fields of marketing, economy, accounting and engineering should conduct in-depth researches and studies to apply the target cost method to the overall sectors (industrial, commercial, agricultural and the servicing sector) whether, it is a government sector or a private sector.Item (jit) ونظام التصنيع في الوقت المحدد(ios)تكلفة الجودة بين مواصفات الأيزو(2013) هالة ابراهيم عبدالرحمن الصابونىAbstract The purpose of this research is to investigate the international standards such as J IT in order to see which fits the best in Sudan, and which of these standards meet the needs of a modern Sudanese consumer who is well aware of the products and services that doesn’t confonn to international standards. Therefore the research aimed to study the difference between the two standards in terms of cost. The researcher used the descriptive method research which is based on case- study, analysis and interviews. This study is designed to assess the hypothesis that: l. The modern Sudanese consumer is well aware of the quality of goods and services that he/she receives don’t conform to standards. Therefore, there is a need for introducing well established international standards. Y. Studying the international standards ISO and I IT will lead to know which Sudanese organization implementing these standards. T. The impact of implementation of just-in-time or ISO on total quality management is really great. 5. There is a great different regarding cost between J IT and ISO. The present study reached the following findings important results: Both standards of ISO or JIT can be implemented on Sudanese industries. However the best quality management system standard for traditional Sudanese industry is the J IT. J IT can improve the products quality at competitive prices and at quite low cost. This can be achieved by controlling the industrial expenses when pricing the new products by implementing the target costing and value engineering techniques, and adopting reversing accounting entries. However, storing systems and importing raw material and spare-parts can hold up proper implementation of J IT. Conclusion The study concluded that it is vital to raise people’s awareness of the importance of international quality management standards. More over the government must adopt the standards of I IT and help to publicize JIT’s quality information, especially among traditional organizationItem النظام الموحد للتكاليف في قطاع التشيد والبناء(1974) صبحى مسيحه عبدالسيدItem أثر الأنظمة المحاسبية علي نوعية المعلومات المالية دراسة مقارنة بين انظمة التشغيل اليدوي والتشغيل الإلكترونى(2005) محمد عبدالمنعم الله جابو الشيخAbstract This study focuses on the accounting systems and their effect on theyquality ofthe linancial information. _'l'he research problem is based on what are the "risks ensuing li"o|n applying the manual accounting and economic systems and their impact on the quality ofthe accounting and electronic systems andtheir impact on the quality of the accounting information. the control procedures and the internal auditing. The objective of the research is to stud)" the manual and electronic accounting systems and evaluation of the nature ol risks stemming from them on the accounting information. For realization the objective of this study, the researcher has conducted a field study in some companies of business sector which apply manual accounting system or mixed or electronic. The following hypotheses were tested:- First hypotheses : the environment risks ol’ manual accounting differ the from ones ofelectronic on the financial information. Second hypothesis: the application ofelectrionic systems lead to increasing risks on accounting information. Third hypothesis: the nature of internal control elements following in the manual accounting system tlil'l'er from the ones under the electronic systems. Fourth hypothesis: the electronic system has elilicct on the quality of the accounting inl'ormation. The study was concluded with recommendations as enumerated below: l- the Sudanese business sector have to Zl|1pl_\' the electronic systems for their information. 2- Designing the electronic systems must be done with flexibility. 3- Relating the accounting systems to the administrative method of effective decisions-taking. 4- Necessity ofapplying methods and standards that measure the value of accounting information with the electronic systems.Item دور المعلومات المحاسبية في تقويم أداء البنك الزراعي السوداني بدولة تشاد(2007) صلاح عجيب الشفيع حمدAbstract The research lighted the role of accounting information in the evaluation of the experience of the Agricultural Bank of Sudan, in Chad, in the period 1997 -— 2005. The research problem was represented by the problems and difficulties which faced the Agricultural Bank of Sudan, in performing its activity in Chad, and the role of accounting information in knowing and solving these problem. The research aimed at the study and evaluation of the experience of the Agricultural Bank of Sudan, in Chad; and the extent of the suitability of the financial and banking policies which are applied in Sudan, to the banking systems which are applied in Chad as one ofthe (Commission Bancaires de l’afrique Centrale) (COBAC) regional States. The research depended upon testing the extent of the correctness of the following hypotheses: 1/ some of the banking policies and systems which are applied in the Agricultural bank of Sudan, do not suit those applied in Chad, as are of the COBAC regional States. 2/ Most of the leading Institution and Banks in Chad suffer from some deficiency in the banking system. 3/ The accounting information plays an important role in the evaluation of the banking performance, as they provide good indicators. T The following methodologies were used in the research: the inductive, deductive, descriptive, analytic and historical. To realize the research objective and test the hypotheses, the case of the Agricultural Bank of Sudan, in Chad, was studied. The researcher found out that the hypotheses were correct and several findings and recommendations. The most important findings: l/ The banking policy ofthe Agricultural Bank of Sudan aims, to a great extent, at caring for the agricultural sector and the implementation of the policies which aim at the development of this sector. 2/ The banking policy of COBAC approved some amendments and improvements, to complement the deficiencies in the accounting system, after the joining of the Agricultural Bank of Sudan, to it. 3/ The quality of the accounting information depends, basically on the extent ofthe provision of the required characteristics, for the purpose of assisting the higher management, in taking the proper decision. The most important recommendations: 1/ It is important to take the importance of the accounting information, and its role in the evaluation of performance, into consideration. This would promote investment in the West African Region and (Comission Economique ct Montaire de l’ Afrique Centrale) CEMAC States. 2/ There is a need to observe the flexibility of design in the accounting systems and the possibility of observing the renewals and the additions, whenever some deficiencies occur during practice and application. 3/ There is a need to care for applying the techniques and standards of the value ofthe flow ofthe accounting information in the banks; for the evaluation of the accounting information used in them.Item نموذج مقترح لقياس وعاء الضريبة علي القيمة المضافة في ظل نظم المعلومات المحاسبية المحوسبة(2008) حسن مبارك علي متوليAbstract This study investigates the computerized accounting information systems and their use in setting a practical framework to measure the taxable amount of the value added tax (vat), presenting reports, "providing the required dlocument to measure the taxable amount of the value added tax in the computerized accounting information systems and formulating an accounting model enabling measurement of the value added tax in the computerized accounting information systems. The study problem is manifested in employing computers in managing the accounting data in the institutions that are subjected to the value added tax and which are audited by the Taxes Chamber due to absence of auditing, Change of form of the documents and the traditional files on which the tax auditor was depending in auditing and difficulty of using the traditional tax methods. In the light of the study problems and objectives , the following hypotheses were formulated l. The first hypothesis : implementation of the computerized accounting information systems assists in decreasing thel cost of measuring the taxable amount of the bi tax. 2. The second hypothesis the accounting information systems. effect measurement of the taxable amount of the value added tax in terms of procedures and means. 3. The third hypothesis the computerized accounting information systems, are properly and accurately measure it. The study concludes with related to the finding of study. Necessity of encouraging of using the read-made programs in the institutions registered in the value added tax, Which their outputs provide the required accounting documents for the auditing processes. Necessity of building the officials who use the computerized accounting information systems in their institutions as welllas necessity of providing all the required documents to the tax auditing processes. Necessity f putting and end of the evasion by activating the value added Tax Act, 1999 regarding section of punitive measures and punishments.