Plagiarism Checker X Originality Report
Similarity Found: 15%

Date: Tuesday, October 15, 2019
Statistics: 483 words Plagiarized / 3176 Total words
Remarks: Low Plagiarism Detected - Your Document needs Optional Improvement.
-------------------------------------------------------------------------------------------

© Religación. Centro de Investigaciones en Ciencias Sociales y Humanidades desde Améric a Latina. 2019 Correspondencia Molles N49-59 y Olivos Código Postal: 170515 Quito, Ecuador +593 984030751 info@religacion.com http://revista.religacion.com www.religacion.com RELIGACIÓN Revista de Ciencias Sociales y Humanidades Vol. 4 • Nº 19 • Septiembre 2019 ISSN 2477-9083 Religación. Revista de Ciencias Sociales y Humanidades.- 

Quito, Ecuador. Centro de In- vestigaciones en Ciencias Sociales y Humanidades desde América Latina, 2019 Septiembre 2019 Trimestral - marzo, junio, septiembre, diciembre ISSN: 2477-9083 1. Ciencias Sociales, 2 Humanidades, 3 América Latina Religación. 

Revista de Ciencias Sociales y Humanidades es una revista académica de periodicidad trimestral, editada por el Centro de Investigaciones en Ciencias Sociales y Humanidades desde América Latina. Es una revista arbitrada con sede en Quito, Ecuador y que maneja áreas que tienen re - lación con la Ciencia Política, Educación, Religión, Filosofía, Antropología, Sociología, Historia y otras afines, con un enfoque latinoamericano. 

Está orientada a profesionales, investigadores, profesores y estudiantes de las diversas ramas de las Ciencias Sociales y Humanidades. El contenido de los artículos que se publican en RELIGACIÓN, es responsabilidad exclusiva de sus autores y el alcance de sus afirmaciones solo a ellos compromete. Director Editorial Roberto Simbaña Q. robertosimbana@religacion.com Comité Científico Internacional Ana María Stuven (Pontificia Universidad Católica de Chile) Caio Vasconcellos (Universidade Estadual de Campinas - Brasil) Susana Dominzain (Universidad de la República Uruguay) Ethel García Buchard (Universidad de Costa Rica) Francisco Carballo (Goldsmiths, University of London) Gaya Makaran (Universidad Nacional Autónoma de México) Jaime Ortega (Universidad Nacional Autónoma de México) Jesús María Serna Moreno (Centro de Investigaciones sobre América Latina y el Caribe - México) Luiz Felipe Viel Moreira (Universidade Estadual de Maringá - Brasil) Marcela Cristina Quinteros (Pontifícia Universidade Católica de São Paulo - Brasil) Marcelo Starcenbaum (Universidad Nacional de La Plata-Argentina) María Cecilia Colombani (Universidad de Morón) Michel Goulart da Silva (Instituto Federal Catarinense) Natalia Fischetti (CONICET-Argentina) Óscar Loureda Lamas (Universidad de Heidelberg - Alemania) Pabel Camilo López Flores (CIDES/UMSA - Bolivia) Rafaela N. 

Pannain (Centro Brasileiro de Análise e Planejamento - Brasil) Teresa Cañedo-Argüelles F (Universidad de Alcalá - España) Ramiro Fuenmayor (CIEPES - Venezuela) Yuri Rodríguez González (Fundación Alejo Carpentier - Cuba) Indexada en European Reference Index for the Humanities (ERIH PLUS) | Emerging Sources Citation Index -Web Of Science LATINDEX |CLASE. Citas Latinoamericanas en Ciencias Sociales y Humanidades |Red de bibliotecas virtuales de CLACSO | REDIB. 

Red Iberoamericana de Innovación y Conocimiento Científico. |LatAmPlus Fu- ll-Text Studies Online |Directory of Research Journal Indexing |Asociación de Revistas Académicas de Huma- nidades y Ciencias Sociales |Scientific Indexing Services |Academic Resource Index ResearchBib |International Institute of Organized Research |Biblioteca Nacional de Colombia |ResearcH Journals & Authors |Science library index |International Scientific Indexing RELIGACIÓN Revista de Ciencias Sociales y Humanidades Dirección Revisión Científica Nicole Vásquez Coordinación de Redacción Daniela Proaño Dirección de Arte: Claudia Pérez Asistentes Editoriales: María F. 

Villegas Mishell Tierra Aarón Quiñón Rossana Villagra Consejo Editorial •Mtr. Adir de Almeida Mota / Universidad de Sao Paulo-Brasil • Dr. Armando Ulises Cerón / Universidad Autónoma del Estado de Hidalgo • M.A. Daniel Jara / Rheinische Friedrich-Wilhelms-Universität Bonn, Alemania • Lcda. Daniela González / Centro de Investigaciones en Cien- cias Sociales y Humanidades desde América Latina-Perú • Mtr. 

Eva María Galán Mireles / Universidad Autónoma del Es - tado de Hidalgo • Lcdo. Felipe Passolas / Fotoperiodista independiente-España • Dr. Gustavo Luis Gomes Araujo / Universidade de Heidel- berg-Alemania • M.Sc. Hernán Eduardo Díaz. / Universidad de La Salle (UL - SA)-Colombia • M.Sc. Jaime Araujo Frias / Universidad Nacional Mayor de San Marcos-Perú • Dra. Keila Henriques Vieira / Université Lyon 3-Francia • M.Sc. 

Miguel Ángel Aedo Ávila / Universidad Complutense de Madrid-España • Dra. María Virginia Grosso Cepparo / UNCuyo y IADIZA-CONI- CET-Argentina • Dr. Mateus Gamba Torres / Universidade de Brasília-Brasil • M.Sc. Paulo Alves Pereira Júnior / Universidade Estadual Pau- lista-Brasil • M.Sc. Silvina Sosa / Universidade Federal da Integração Lati- no-Americana-Brasil • Dra. 

Suyai Malen García Gualda / Fadecs-UNCo-Argentina Study of Accounting and Finance Activity: Growing Demand for Models of Accounting for Intangible Assets Estudio de la actividad contable y financiera: creciente demanda de modelos de contabilidad para activos intangibles ABSTRACT The processes or practices that use for managing, analysis, recording and monitoring the financial transactions is known as financial accounting. 

In the efficiency of the organizations and in the financial performance the professional accountants play a direct role. Including credits, profit, loss management, revenue analysis, debts and all business expenses are take charges of all matter related to finance. Accountants are also directly involved in bolstering profitability, minimizing expenditure and maximizing income along with ensuring that the business meets all necessary tax obligations. Keywords: finance, accounting, manage, business. 

RESUMEN Los procesos o prácticas que se utilizan para administrar, analizar, registrar y monitorear las transacciones financieras se conocen como contabilidad financiera. En la eficiencia de las organizaciones y en el desempeño financiero, los contadores profesionales juegan un papel directo. Incluyendo créditos, ganancias, gestión de pérdidas, análisis de ingresos, deudas y todos los gastos comerciales se hacen cargo de todo lo relacionado con las finanzas. 

Los contadores también están directamente involucrados en aumentar la rentabilidad, minimizar el gasto y maximizar los ingresos, además de garantizar que el negocio cumpla con todas las obligaciones fiscales necesarias. Palabras clave: finanzas, contabilidad, gestión, negocios. RESUMO Os processos ou práticas usados para gerenciar, analisar, registrar e monitorar as transações financeiras são conhecidos como contabilidade financeira. 

Na eficiência das organizações e no desempenho financeiro, os contadores profissionais desempenham um papel direto. Incluindo créditos, lucro, gerenciamento de perdas, análise de receita, dívidas e todas as despesas comerciais, assumimos todos os assuntos relacionados a finanças. Os contadores também estão diretamente envolvidos no aumento da lucratividade, minimizando gastos e maximizando a renda, além de garantir que a empresa cumpra todas as obrigações fiscais necessárias. Palavras-chave: finanças, contabilidade, gestão, negócios. RELIGACIÓN. 

REVISTA DE CIENCIAS SOCIALES Y HUMANIDADES Vol 4 • Nº 19 • Quito • Trimestral • Septiembre 2019 pp. 455 - 461 • ISSN 2477-9083 Sur-Sur Recibido: 24/07/2019 Aceptado: 16/09/2019 1 Corresponding author. Department of Project Management, Ho Chi Minh City Open University, Vietnam. Rianti S etyaw asih Universitas Islam 45 Bekasi - Indonesia riantis@yahoo.com Zachari A bdallah STIE Sakti Alam Kerinci - Indonesia Dwi Ermayanti Susilo STIE PGRI Dewantara Jomban g - Indonesia Sugen g Suparto STIE PGRI Dewantara Jomban g - Indonesia Phong Thanh Nguyen 1 Ho Chi Minh City Op en Uni vers ity - Vie tna m p h ong.nt@ou.edu.vn 456 I. 

INTRODUCTION For any business it can say that finance is a lifeline (Ge & Weisbach, 2019). Like any other resources finance is also limited. But the need of finance is always unlimited. So to manage the finance efficiently is the key factor of business (Khan et al., 2019). Figure 1: Finance management As the language of the business accounting has been termed (Brown, 2019). 

To serve as a means of communication is the basic function of any language. This function is also served by accounting. The parties which have some stake in the business like Government, other agencies, proprietor, investors, and creditors it communicates the results of business operations with them (Sakanga et al., 2019). II. 

INTRODUCTION TO FINANCIAL MANAGEMENT In the order to get the higher returns from the investment than financial cost for any business finance it procures is invested (Zhang, 2019). Finance is always a major concern in any business. Figure 2: cycle of finance management The key objective of any financial management is given below: • For business creating the wealth • Cash generation • On investment provide an adequate return III. 

THE SCOPE OF FINANCIAL MANGEMENT It is necessary to understand the scope of the financial management for proper introduction of financial management (Li, 2019). According to the interest of shareholders the financial decisions should be taken. Figure 3: scope of finance management 5 ‘A’ in the scope of financial management. 457 • Appropriation: among debenture holders, shareholders the profits of company divided. A part of profit is reserve. 

• Allocation: to purchase current and fixed assets for the company it uses collected finance. • Anticipation: the company need is estimates by financial management. • Assessment: all the financial activities of the company controlled by this. It is the most important area of management. • Acquisition: from several sources it collects finance for the company. IV. 

FINANCING DECISIONS From short-term and long-term sources to raising finance managers also make decisions pertaining (Holopainen et al., 2019). There are two types of decisions are: • Decisions related to capital Structure: they include the funds sources identification. The decisions relevant to external sources like borrowing from banks, issuing shares, bonds are included in this type of decisions. 

• Decisions related to financial Planning: application of funds and estimating the sources related decisions are come in to this category. To ensure the availability of adequate finance it pre-estimating financial needs of an organization. V. FINANCIAL MANAGEMENT ROUTINE FUNCTIONS Clerical functions are routine function (Cescon et al., 2019). 

Executive functions of financial management performed by this: • Credit Management • Deposal of surpluses • Estimate capital requirement • Ascertain capital composition • Make the choice of source of fund • Keep record and report • Mange of cash flow • Controlling of finance • Decision of capital budget • Tax planning Figure 4: functions of finance management VI. 

MEANING OF ACCOUNTING During a particular time, to have control over the property of firm, on a particular date to show financial condition of the business the main purpose of accounting is manage to ascertain loss or profit (Nasreen & Baker, 2019). To communicate the information and measure the income of the business the accounting records are required to be maintained. 

These managed records can use by interested parties, managers and owners (Maseleno et al., 2016). It can consider that Accounting is a discipline which interprets records, summarizes and classifies financial information in order to make the decision about the concern activities. 

Some attributes of accounting include: • Interpreting: the functions that are performed by accountant and electronic data processing devices based on interpretation aspects of accounting (Maseleno et al., 2017; Maseleno et al., 2019). • Classifying: to accumulate the transactions of similar type at one place it Is concerned with the systematic analysis of the recorded data. 

458 • Recording: in an orderly manner financial transactions should be recorded. • Summarizing: in a manner useful to the users it is concerned with the presentation and preparation of the classified data VII. OBJECTIVES OF ACCOUNTING It has distinguished 13 objective of accounting are as follows: 1. 

Recognizable proof and recording of exchanges The essential object of bookkeeping is to recognize the monetary exchanges and to record these methodicallly in the books of records. 2. Ascertainment of results Each business concern is intrigued to know its working outcomes toward the part of the arrangement time frame. 3. Ascertainment of monetary issues Ascertainment of obligations liabilities, property, and resources for example complete monetary issues of an association at a specific date is another significant object of Accounting Burney & Malina, 2019). 4. Keeping records of money Money book is an unmistakable book of the books of records. 

Money receipts and money installments are represented in this book. Various every day money receipts, installments, money close by and money at the bank can be known from this book (Ayodele et al., 2019). 5. Command over resources and liabilities For maintaining a business effectively a specialist is to secure different resources like land, building, apparatus, and so on. 6. 

Controlling cash defalcation and cost Counteractive action of cash defalcation through extortion and phony and controlling the expense of concern are additionally the primary objects of Accounting. 7. Giving monetary information Another respectable object of Accounting is to furnish the concerned gatherings with all monetary data planning fiscal reports and reports and so forth in time (Persson, 2019). 8. 

Helping charge obsession Records arranged based on acknowledged bookkeeping standards in considered dependable to the annual duty and VAT experts for simple assurance and settlement of assessment and VAT. 9. Assurance and assessment of strategy The object of Accounting is to help the administration in deciding and assessing the administration strategies in maintaining the business effectively by providing essential, data, deciphering and examining the budget summaries. 10. 

Testing the arithmetical exactness of records One of the fundamental objects of logical techniques for bookkeeping is to ensure that records have been kept in a legitimate manner. 11. Adequacy to other people Banks or money related foundations are intrigued to know the exact budgetary position of business worry for endorsing advances. 12. 

Production of qualities and responsibility The object of records kept up in a worthy manner is to make higher qualities among people and associations and in this manner making mindfulness in anticipating cash defalcation, misappropriation of reserve and cost control by guaranteeing straightforwardness and responsibility. 13. 

Following lawful ties and denial As a wide range of business associations need to submit to some lawful ties and preclusions, they are to keep up their records precisely. 459 Figure 5: objective classifications of accounting VIII. STUDYING ACCOUNTING AND FINANCE BENIFITS Some benefits of finance and accounting included: 1. Employment Prospects For qualified candidates are limitless majority of businesses are dependent on, employment prospects due to professional accountancy is something the overwhelming. 2. 

Security of job For financial professionals and skilled accountants there will always be ongoing and enormous demand Irrespective of technological advances. 3. Flexibility In the business it provides freedom to choose their own working hours and patterns and full flexibility to the person who work as self-employed accountants. For running and establishing a home business accountancy represents an excellent prospect. 4. 

Increased Prospects It can improve future career development prospects and competences if anyone already working in a accountancy or financial position and studying the subject in greater depth. 5. Financial Rewards In finance and accountancy potential earnings are limitless, especially for those who run and setup their own business. 

For their services at the highest levels often command quite extraordinary prices experienced by accountants. IX. ACCOUNTING FOR INTANGIBLE ASSETS Numerous observers see the oversight of “immaterial resources” from monetary records as a glaring inadequacy (Davila, 2019). They ask: How would accountants be able to report a monetary record that excludes significant resources like brands, dissemination and supply chains, information, human capital, and association capital, especially when incentive in current firms comes more from these advantages than from the unmistakable resources on the asset report? The grievance arrived at a crescendo during the 1990s as innovation and web firms related to these kinds of “advantages” went to the market with high cost to-book proportions that were ascribed to missing resources on the asset report. 

Figure 6: intangible assets While a diminuendo pursued as the apparent impalpable resources for a large number of these organizations apparently dissipated, the representing elusive resources proceeds as a critical research zone. To be sure, the present pattern towards booking more an incentive to the monetary record with reasonable worth bookkeeping includes a large number of the equivalent issues. 

460 Figure 7: categories of intangible assets Figure 8: in the management of irrigation sysytem the structure of intangible assets In what pursues, the examiner is seen as esteeming value, yet the thoughts apply to any advantage, specifically the firm (endeavor) with purported impalpable resources. (Value of the firm = Equity value + Value of Net Debt.) 

The asset report way to deal with valuation induces an incentive from book an incentive on the monetary record: By capitalizing forward earnings value can also be inferred if one expects no subsequent earnings growth: For forward earnings if a sufficient indicator is current earning: It is always true that provided that earnings are comprehensive earning: X. 

CONCLUSION The procedures or practices that utilization for overseeing, examination, recording and checking the money related exchanges are known as financial accounting. In the proficiency of the associations and in the financial monitoring the professional accountants assume an immediate job. Counting credits, benefit, misfortune the executives, income examination, obligations and all costs of doing business are take charges of all issue identified with account. 

Bookkeepers are likewise straightforwardly associated with supporting productivity, limiting consumption and expanding pay alongside guaranteeing that the business meets all vital duty commitments. 461 BIBLIOGRAPHIC REFERENCES Amat, O., & Amat, N. (2019). Evolution of financial information and management control over the last 150 years. The case of Bodegas Torres (No. 1633). Ayodele, F. O., Yao, L., Haron, H. B., & Dabor, E. 

L. (2019). Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia.  Journal of Information & Knowledge Management, 18(02), 1950017. Brown, S. (2019). When to cash in on cash: financial management. finweek, 2019(12 September), 19-19. Burney, L. L., & Malina, M. A. (Eds.). (2019). Advances in Management Accounting. Cescon, F., Costantini, A., & Grassetti, L. (2019). 

Strategic choices and strategic management accounting in large manufacturing firms. Journal of Management and Governance, 23(3), 605-636. Dávila, A. (2019). Emerging Themes in Management Accounting and Control Research. Revista de Contabilidad- Spanish Accounting Review, 22(1), 1-5. Ge, S., & Weisbach, M. S. (2019). How financial management affects institutional investors’ portfolio choices: Evidence from insurers (No. w25677). National Bureau of Economic Research. Holopainen, R. 

M., Niskanen, M., & Rissanen, S. (2019). Management Accounting and Profitability in Private Healthcare SMEs. International Journal of Public and Private Perspectives on Healthcare, Culture, and the Environment (IJPPPHCE), 3(1), 28-44. Khan, H. U. R., Zaman, K., Usman, B., Nassani, A. A., Aldakhil, A. M., & Abro, M. M. Q. (2019). Financial management of natural resource market: Long-run and inter-temporal (forecast) relationship. Resources Policy, 63, 101452. Li, J. (2019, July). 

An Analysis of the Collaborative Education Mode of Government, Industry, Enterprise and School for the Financial Management Major. In 4th International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2019). Atlantis Press. Sakanga, V. I., Chastain, P. S., McGlasson, K. L., Kaiser, J. L., Bwalya, M., Mwansa, M., ... & Vian, T. (2019). 

Building financial management capacity for community ownership of development initiatives in rural Zambia. The International journal of health planning and management. Maseleno, A., Hardaker, G., Sabani, N., & Suhaili, N. (2016). Data on multicultural education and diagnostic information profiling: Culture, learning styles and creativity. Data in brief, 9, 1048. Maseleno, A., Huda, M., 

Siregar, M., Ahmad, R., Hehsan, A., Haron, Z., ... & Jasmi, K. A. (2017). Combining the previous measure of evidence to educational entrance examination. Journal of Artificial Intelligence, 10(3), 85-90 Maseleno, A., Huda, M., Jasmi, K. A., Basiron, B., Mustari, I., Don, A. G., & bin Ahmad, R. (2019). Hau- Kashyap approach for student’s level of expertise. Egyptian Informatics Journal, 20(1), 27-32. Nasreen, T., & Baker, R. (2019). 

The Institutional Logic Perspective: A Theoretical Framework in Explaining Management Accounting Practice Change. Available at SSRN 3318737. Persson, M. (2019). Implications of Cash Flow Accounting for Management*. Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer (Studies in the Development of Accounting Thought, Vol. 

23), Emerald Publishing Limited, 103-112. Zhang, Y. (2019, March). Discussion on the Financial Management Mode of Enterprises under” Internet+”. In 2018 8th International Conference on Education and Management (ICEM 2018). Atlantis Press. 

INTERNET SOURCES:
-------------------------------------------------------------------------------------------
<1% - https://www.linkedin.com/company/religacion-rgn/
7% - https://umexpert.um.edu.my/file/publication/00007648_174659_86298.pdf
1% - http://revista.religacion.com/index.php/about/article/download/194/181/
<1% - https://latinoamericanarevistas.org/?p=1147
1% - http://www.universidad.edu.uy/prensa/renderItem/itemId/41278/refererPageId/89
1% - https://www.academia.edu/38102015/Posmarxismo_entre_el_populismo_y_lo_nacional_popular_en_Am%C3%A9rica_Latina
1% - http://revista.religacion.com/index.php/about/article/download/198/185/
1% - http://revista.religacion.com/index.php/about/article/download/246/230/
<1% - https://umexpert.um.edu.my/file/publication/00007556_173393_85156.pdf
<1% - https://www.owlgen.com/question/what-is-financial-accounting
<1% - https://onlinelibrary.wiley.com/toc/10991751/0/0
<1% - https://link.springer.com/chapter/10.1007/978-3-319-67180-2_72
1% - https://www.emerald.com/insight/content/doi/10.1108/S1479-350420190000023004/full/html