deutsche Fassung
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(The president of the university, to which I was appointed professor over 24 years ago, instructed me to remove all references to this university from my website due to my expressions of opinion critical on lockdown with instructions from April 6, 2021 - access on April 8, 2021 As a loyal civil servant who follows official instructions, I will of course comply with this instruction.)
The University of Applied Sciences of ????? has informed on the website https://www.hs-?????.de/studium/projekte/wirtschaft/best-practice-rechnungswesen-in-entwicklungslaendern/ about the project. In order to apply multilingualism to this text, I have modeled the information on this page in the five languages used:
Department of Economics 2019.9
Accounting in developing countries
project management
Prof. Dr. Werner Müller
running time
summer semester 2019
(1.3 to 31.8.2019)
financing
Research semester according to § 53 Abs. 1 HSchG-RLP
Contact / Further Information
Prof. Dr. Werner Müller
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D-????? ?????
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werner.mueller@wiwi.hs-?????.de
https://mueller-consulting.jimdo.com/research/
starting position
In 1494, double-entry bookkeeping was first described in a book as Venezuelan accountancy. After the dissemination of EDP in the companies, this method was initially only digitally reproduced.
From the end of the 80s, however, new applications were created.
Basically, there is the possibility of outsourcing. Small businesses can collect their data remotely via spreadsheets and upload it via the Internet in a multi-client capable professional ERP software that would provide a service provider. The small business owner would then get the desired evaluations.
In addition to the division of small and large companies, there is still a split between industrialized and developing countries. Here the small businesses are much smaller and their technical possibilities much more limited than in industrialized countries. Nevertheless, they are a pillar of the local economy.
For about 10 years, larger companies have extended financial accounting to Enterprise Resource Planning (ERP), where data collection is shifted to overall business value creation (see chart on the next page) and manual data entry is replaced with automated data transfer.
For smaller companies, this approach is difficult to organize and hard to finance complex software solutions.
Enterprise Resource Planning for smal companies
method
At the initiative and with the help of professors from the Department of Business and Economics at the University of Guantánamo in Cuba, contacts were made with small business owners and
templates were created in the Spanish version of the Open Office spreadsheet could map processes in their companies and record their data. For this, user training for Open Office was organized. A
computer science professor formulated an open ERP project to develop software that would allow small businesses to upload their data.
findings
The approach of Luca Paccioli, who in 1494 described the Venetian bookkeeping and thus ensured the worldwide distribution of double-entry bookkeeping, was repeated. Emphasis was placed on the ERP
approach, which aims to generate data for the past, present and future in addition to mapping the entire value added in quantity and monetary units. This description can be the basis for
realizing the open-ERP project designed by the computer scientist from Guantánamo around the world.
The small-scale trials have provided important insights into how this approach can be further improved. They master their operational business and need supportive data collection in sales, production and purchasing. From this, the accounting-relevant data could be isolated. Small business owners think in cash flows. The previous approach of recording the data of the balance sheet and income statement in accounts and calculating the cash flows can be reversed. When recognizing cash flows, assets and liabilities, the income statement can be derived by calculation.
The findings were posted on the website https://mueller-consulting.jimdo.com/research/ shown in detail. The texts can also be downloaded there as an e-book in PDF format.