Digital Commons Network^™

The Marking Of Stuart Chase As A "Red Accountant" - An Epic (1917-1921), Richard Vangermeersch

Special Collections (Miscellaneous)

There has been recent scholarship by Bradley and Merino (1994) and Vangermeersch (2005) on this event and the subsequent eventual firing of Stuart Chase by the FTC. Bradley and Merino’s scholarship was limited to 1918 and 1919. Vangermeersch’s scholarship was limited to two narrow time periods (Oct. 20, 1919 and then from June 1920 to mid January 1921). This piece is written to extend the time frame from early 1917 through August of 1921. This piece, not only takes a broader time period, also broadens the scope of the prior scholarship. This piece examines many documents, articles, and testimony not …

Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis

Faculty of Commerce - Papers (Archive)

This paper presents the University of Wollongong’s collaborative project to embed English literacy in key accounting subjects of the Master of Professional Accounting (MPA). The project will develop a curriculum prototype for embedding literacy which enhances learning in general as well as English literacy at an academic/professional level. Embedding both situated and transported literacies will also assist students in understanding discipline related material and enable critical evaluation of issues within the subject. The overall aim of the project is to improve the teaching and learning of MPA students who are predominantly international and not proficient in English, so that both …

Schizophrenia – The Costs, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

By looking at a particular subset of mental illness in Australia, (schizophrenia), this article reflects on the way in which direct costs falling within the parametres of the health budget are privileged (inscribed) above indirect costs which fall outside this boundary (and thus fail to be appropriately inscribed). This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.

Book Review: Confession And Bookkeeping: The Religious, Moral, And Rhetorical Roots Of Modern Accounting, Charles S. Hartman

Business Administration Faculty Publications

Review of Confession and Bookkeeping: The Religious, Moral, and Rhetorical Roots of Modern Accounting by James Aho.

Capital Asset Accounting System, Al Major

MTAS Publications: Full Publications

This publication provides direction in accounting for and properly reporting assets in governmental funds.

International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer

Honors College Theses

The accounting profession is a field that functions through a set of complex and contradictory standards. As a result of the ever-increasing complexities brought on by a rules-based standard approach, several countries and regions including Japan, China, Hong Kong, the European Union, and the United States have all begun to converge their respective generally accepted accounting standards towards more principles-based accounting standards. The research conducted examines through a comparison of various nations and regions generally accepted accounting principles for important issues to determine which, if any, are deemed to have an objective-oriented standard; also, if the comparison does not result …

A Course In Forensic Accounting, Yelena Kleyman

Honors College Theses

The origins of the accounting profession are rooted deep into history. The basic concepts of accounting were changing as years and centuries passed by. Nonetheless, a concept exists which did not experience major modifications over time -- fraud. Fraud existed centuries ago, as well as it exists today, and unfortunately, may exist years from now. However, in recent years forensic accounting has been expanding in order to change this pattern. This discipline created a new branch in the accounting profession, generating a growing demand for forensic accountants. Forensic accounting is currently taught in many American universities; however, Pace University is …

The Effect Of Sox On The Fee Structure Of The Big Four Accounting Firms, Brittney Beck

Honors College Theses

No abstract provided.

Sox Goes To College, Craig Piotrowki, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell

Faculty and Research Publications

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.

The “Culture System” In Dutch Indonesia 1830–1870: How Rawls’S Original Position Ethics Were Violated, Parulian Silaen, Ciorstan J. Smark

Faculty of Commerce - Papers (Archive)

The “Culture System” was enforced in Java and other parts of Indonesia by the Dutch colonial government between 1830 and 1870. Under this system, Indonesian farmers were forced to put aside part of their land and labour for growing cash crops such as sugar, coffee, indigo, tobacco and pepper, so that they could pay their land tax to the Dutch.

This paper examines the ramifications of two aspects of the Culture System and the policies that allowed its administration. The first of these is the segregation of education and access to higher-level employment on the grounds of race. The second …

Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo

Faculty of Commerce - Papers (Archive)

ABSTRACT: This research focuses on New South Wales’ process of deinstitutionalisation using a Foucauldian lens. By using this filtering process, this research aims to highlight the interchange between the concepts of power and knowledge as two vital and interrelated forces. These forces are seen as dominant forces within the process of deinstitutionalisation in New South Wales. The introduction of the policy of deinstitutionalisation is found to have highlighted the need for accounting and financial information to be distanced from the economic rationalist calculus in order that better policy decisions are made. The case study further explores some of the societal …

Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin

Faculty of Commerce - Papers (Archive)

Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including …

Issues Relating To Designing A Work-Integrated Learning (Wil) Program In An Undergraduate Accounting Degree Program And Its Implications For The Curriculum, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Work-integrated learning (WIL) programs are becoming popular with students, government, employers, and universities. A major benefit of a WIL program is the increased employability of students, and this matches well with the present trend whereby students expect a pay-off from their investment in education. Although WIL programs are more common in some profession-based undergraduate courses than others, they have not been frequently discussed in relation to accounting in the Australian context. This paper discusses issues related to designing a WIL program for an undergraduate accounting program in an Australian context. The importance of WIL programs in general is followed by …

How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson

Faculty and Research Publications

Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.

Self-Regulation For Safety And Security: Final Minutes Or Finest Hour?, Douglas C. Michael

Law Faculty Scholarly Articles

The terrorist attacks of September 11, 2001, and the accounting and auditing crisis later caused by the Enron and Worldcom scandals of that same year, created a great sense of insecurity in many Americans. In this Article, I analyze the federal government's response to crisis. I first define what a crisis is: a sudden, existential threat to which the entity has insufficient resources to respond. I then explain how regulation for safety and security is unique in two aspects: perceptions matter, and the assistance of the regulated entities is essential. I proceed by describing and analyzing the regulatory history and …