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Accounting, Sexual Repression, And Pacioli, E. Rigby
Accounting, Sexual Repression, And Pacioli, E. Rigby
Faculty of Business - Accounting & Finance Working Papers
In "No Accounting For Sexuality", Gibson Burrell claimed that by seeking evidence "in other fields of knowledge", using" little historical documentation" and engaging in "speculative" discussion he was able "undoubtedly" and "clearly" to paint a picture of a monastery and a Church which suppressed sexuality and influenced the life of the monk responsible for the development of double-entry bookkeeping. This paper critically evaluates Burrell's historical method and presents evidence which conflicts with his sources. It argues for a feminist critique of accounting using historiography, rather than the uncritical use of secondary sources when writing feminists' accounts of accounting.
Students' Understanding Of Accounting Concepts And The Effects Of A Computerised Accounting Package: Preliminary Results Of An International Study, M. A. Kaidonis
Faculty of Business - Accounting & Finance Working Papers
This paper focuses on the use of a PC-based accounting package (Sybiz Plus rev L), to help teach accounting information systems concepts. Australian and Hong Kong students were used to investigate whether the use of computerised accounting information systems actually helped the students' understanding of accounting concepts. The students' identification numbers were used to match each students' performance before and after the Sybiz section. Accounting concepts were tested using true/false and multiple choice tests divided into five parts to identify different concepts. A questionnaire seeking demographic detail was given to the students to identify contributing variables.
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
Faculty of Business - Accounting & Finance Working Papers
One of the criticisms directed at the accounting profession is that auditing standards are determined, examined, evaluated and interpreted by accountants themselves through their professional bodies. It appears that auditing standards fall behind changes in society's values and expectations. This paper examines the need for and significance of incorporating changes in society's values and expectations into auditing standards as perceived by different groups within Australian society. This examination is based on a questionnaire survey of external auditors, company accountants, internal auditors, solicitors, academics, taxation officers, company directors and others. The study revealed that these groups support the need for the …