Thesis supervisor: Anita Vajna Istvánné Tangl
Location of studies (in Hungarian): John von Neumann University Budapest Abbreviation of location of studies: NJE
Description of the research topic:
The aim of the research is to explore the development opportunities found in accounting and administrative processes, which result in the development of efficient accounting and administrative processes. Increasing the efficiency of accounting processes can be investigated with various quality improvement tools, which make it possible to eliminate the losses in the processes. The possibilities of using digitization tools can increase the speed and reliability of the data obtained from the accounting system. The identified resource savings can also play a role in the implementation of sustainability goals.
Accounting, as the "language of business life", records economic processes on a national and international level and provides information to decision-makers based on the data generated. The basic expectation regarding information is that it be reliable and relevant, and that it contains as little overlap as possible. Besides the strict accounting regulations, unique business processes also require to create unique accounting systems (management accounting, human resource accounting, lean accounting, sustainability accounting, etc.) as well.
Process and quality improvement tools can be used to increase the speed of accounting and administrative processes, reduce losses and provide more relevant data.
The sustainability is a global goal, which is also an expectation of accounting systems. The development of accounting processes that can be operated as economically as possible with the use of as few natural and material resources as possible can also serve sustainability.
The relationship between accounting and sustainability also appears at the level of companies as an accounting report for sustainability.
The research topic can increase the reliability of the information from accounting system, and the quickly available data support the more effective decision-making regarding the various activities of companies. The research can provide useful results for creating and development of regulators (even at the legal level) as well.
Possible research directions:
• It is possible to identify the forms of errors in accounting and administrative processes and their impact on results as well.
• Can be studied the possibilities of development and optimizing the accounting workflow by different quality development methods and the credibility of accounting information based on the development processes.
• What are the measurement tools of sustainability from the accounting point of view?
The most important publications of the topic announcer in the proposed research topic:
1. Goshu, Desalegn ; Anita, Tangl (2022): Enhancing Green Finance for Inclusive Green Growth: A Systematic Approach, SUSTAINABILITY 14 : 12 Paper: 7416
2. Goshu, Desalegn ; Maria, Fekete-Farkas ; Anita, Tangl (2022): The Effect of Monetary Policy and Private Investment on Green Finance: Evidence from Hungary, JOURNAL OF RISK AND FINANCIAL MANAGEMENT 15 : 3 Paper: 117
3. Vajna, Istvánné Tangl Anita; Halmosi, Tímea; Suhajda, Ádám; Vajna, István; Belovecz, Mária: (2019): A számvitel múltja és jövője, LIMES: A II. RÁKÓCZI FERENC KÁRPÁTALJAI MAGYAR FŐISKOLA TUDOMÁNYOS ÉVKÖNYVE 6 : 1 pp. 359-369. , 11 p.
4. Fogarassy, Csaba; Neubauer, Éva; Mansur, Hasan; Tangl, Anita ; Oláh, Judit; Popp, József: The main transition management issues and the effects of environmental accounting on financial performance – with focus on cement industry, REVISTA DE ADMINISTRATIE SI MANAGEMENT PUBLIC / ADMINISTRATION AND PUBLIC MANAGEMENT REVIEW 2018 : 31 pp. 52-66. , 15 p.
5. Vajna István - Tangl Anita (2017): The lean effect of the 5S and standard work development in different automated machine process standardization, In: Illés, B. Cs., Nowicka-Skowron, M., Horská, E., Dunay, A. (szerk.), Management and Organization: Concepts, Tools and Applications. 242 p. Harlow: Pearson Education Limited, 2017. pp. 67-74. (ISBN:978-1-78726-048-1)
Deadline for application: 2024-05-31
2024. IV. 17. ODT ülés Az ODT következő ülésére 2024. június 14-én, pénteken 10.00 órakor kerül sor a Semmelweis Egyetem Szenátusi termében (Bp. Üllői út 26. I. emelet).
Login
