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Financial Accounting Reform: The Need For A 'Back To Basics' Approach For Profit Measurement And Wealth Measurement, John Ryan
Faculty of Business - Papers (Archive)
By recognising the dual purposes of financial accounting, and developing distinct theories to guide the preparation of financial reports, the apparent internal contradictions in accounting theory can be resolved. Property rights and measurement theory provide the basis for explaining transaction-based profit measurement and funds commitment, and for a statement of wealth measured using market prices. Property rights are recognised in The New Institutional Economics. Going beyond accepted accounting conventions, property rights provide the qualitative, empirical property giving meaning to accounting practice for profit measurement through the 1940s to 1960s. Examples of profit and of wealth measurement are included.
Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin
Learning And Study Strategies Affecting The Performance Of Undergraduate Management Accounting Students In An Australian University, Anura De Zoysa, Palli Mulla K A Chandrakumara, Kathleen Rudkin
Faculty of Business - Papers (Archive)
This study examines the relationship between the academic performance of second year management accounting students at an Australian 'red brick' university and the respective individual learning and study strategies adopted by them in their studies of management accounting. A sample size of one hundred and eighteen valid responses comprises the data for this study. The respondents completed the Learning and Study Strategies Inventory (LASSI). The results demonstrate that learning and study strategies of low and high performing groups differed significantly in six out of ten aspects that were examined, namely: anxiety; attitude; information processing; motivation; the ability to select main …
Ecological Modernization And The Role Of Environmental Accounting: A Study Of Chinese Automobile Company, Ying Deng
Faculty of Business - Papers (Archive)
The globalised economy has changed the face of environmentalism and its application in Accounting. The transformation turned the companies to treat the environmental issues from operating problems to business opportunities. While the multinational corporations start to expand to the emerging market, the problems and issues are also coming along with the expansion. In this scenario, Chinese manufacturing industry plays prominent role. The uniqueness of State-owned-Enterprises (SOEs) has greatly transformed the ecological modernization into their practices in terms of mass production and management control. The agencies are considered as the reflexivity to the government using discursive formation to convince the public …
A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa
A Survey Of Cost And Management Accounting Practices In Sri Lanka, Anura De Zoysa, Shyam Bhati, Menik De Zoysa
Faculty of Business - Papers (Archive)
Significant changes occurred in business environment in the last two decades have resulted business organisations to change their cost and management accounting practices to provide more relevant information for managers facing the challenges created by the changes in the business environment. A large number of prior studies have attempted to capture these changes in cost management accounting practices of business organisations in various countries. However, vast majority of these studies have been limited to examine such practices in developed countries, leaving a vacuum in the academic literature in relation to studies on emerging markets. This paper presents an initial analysis …
Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang
Ideology Diffusion And The Role Of Accounting: A Gramscian Approach To Understanding China's Transition From 1949 To 1957, Lina Xu, Corinne Cortese, Eagle Zhang
Faculty of Business - Papers (Archive)
Using Gramsci's concept of hegemony, the aim of this article is to explore the role of ideology diffusion in creating and maintaining Mao's political hegemony during the period 1949 to 1957, and to consider how accounting practices were reflected in this period of transition in China. In particular, we provide an understanding of how accounting systems have changed under the influence of various political ideologies in China, being the New Democracy and the socialist ideology adopted from the Soviet Union, by considering the relationships and struggles between organic and traditional intellectuals that Gramsci has theorized. We find that the diffusion …