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Articles 91 - 117 of 117

Full-Text Articles in Business

Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Mia Lokman Jul 2009

Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Mia Lokman

Errol Iselin

The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), has become widespread. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer, and financials). Although these systems are important (Libby et al., 2004), research in the area has only just scratched the surface, hence the motivation for this study. Continuous improvement systems (CIS) are another management accounting innovation. These systems constantly look for ways to improve performance and, if implemented, will be used in conjunction with performance reporting systems. This research studies the effectiveness of CIS in organisations using MPRS. The …

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Charting The Future Of The Accounting Profession: Recruiting And Retaining The Next Generation, Robert Bloom, Mark Myring May 2008

Charting The Future Of The Accounting Profession: Recruiting And Retaining The Next Generation, Robert Bloom, Mark Myring

Robert Bloom

In this article, the authors look at the future of the accounting profession in the U.S. The authors reference a study conducted by Robert Half Finance and Accounting which found that the demand for accounting personnel will continue. They suggest that it is necessary to develop new and creative methods of attracting and maintaining staff to remain competitive. They also note the claim made by the Financial Leadership Council that a fundamental shift in the structure of entry-level accounting positions may be necessary.

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Analysis Of Sfas 157, Fair Value Measurements., Jayne Fuglister, Robert Bloom Dec 2007

Analysis Of Sfas 157, Fair Value Measurements., Jayne Fuglister, Robert Bloom

Robert Bloom

The article analyzes the Financial Accounting Standards Board's Statement of Financial Accounting Standards (SFAS) 157, Fair Value Measurements. SFAS 157 provides a comprehensive framework plus specific implementation guidance on the measurement of fair value and required disclosures. It supersedes the piecemeal guidance on fair value contained in previous standards. It includes sections on its scope, fair value measurement, initial recognition, valuation techniques, inputs to valuation techniques, fair value hierarchy, disclosures and transition issues.

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Taxation Policy In Virtual Worlds: Issues Raised By Second Life And Other Unstructured Games, William Terando, Brian Mennecke, William Dilla, Diane Janvrin Dec 2007

Taxation Policy In Virtual Worlds: Issues Raised By Second Life And Other Unstructured Games, William Terando, Brian Mennecke, William Dilla, Diane Janvrin

William D. Terando

Massively Multiplayer Online Economic Games involving the creation and trade of virtual goods are rapidly gaining in popularity. Although most individuals participate for their own social or entertainment purposes, a substantial number of participants rely on the sale of virtual goods as an important source of real wealth. To date, these economic returns have largely escaped taxation due to the lack of a well-developed body of tax law in this area. This paper examines whether and when taxes should be assessed on virtual world income. We conclude that an in-game sale of a virtual asset constitutes an income realization event …

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Valuation And Classification Of Company Issued Cash And Share-Puts, William Terando Dec 2006

Valuation And Classification Of Company Issued Cash And Share-Puts, William Terando

William D. Terando

This paper examines whether investors’ valuations of cash and share-put warrants are influenced by their potential differential effect on firm solvency. It is motivated by the enactment of SFAS 150, which requires that all contingent put warrant obligations be classified as balance sheet liabilities regardless of put type. Consistent with the critics of SFAS150, we show that market participants differentially value cash and share-puts based on their solvency characteristics beyond the firm’s recorded assets and liabilities. Our results add to existing capital structure literature by suggesting that complex financial instruments (such as cash and share-puts) be reported separately from each …

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Tracking Performance: When Less Is More, Kathy Paulson Gjerde, Hughes S. Dec 2006

Tracking Performance: When Less Is More, Kathy Paulson Gjerde, Hughes S.

Kathy A. Paulson Gjerde

With or without a balanced scorecard, it is easy for managers to become inundated with metrics and measures. In this article, we first highlight the differences between lagging and leading measures. Second, we illustrate the importance of differentiating the strategic leading indicators-the key leading measures-from those that may improve operational efficiency without significant improvements in profitability. Third, we use a business simulation to demonstrate that focusing on and improving the key leading measures has the greatest impact on profitability, but getting lost in the secondary measures dilutes the effect. Combined, the results illustrate that less may be more when it …

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Sfas 154: Accounting Changes And Error Corrections., Robert Bloom, Jayne Fuglister Feb 2006

Sfas 154: Accounting Changes And Error Corrections., Robert Bloom, Jayne Fuglister

Robert Bloom

The article discusses provisions under the Statement of Financial Accounting Standards 154 (SFAS 154), Accounting Changes and Error Corrections. SFAS 154 calls for retrospective application for voluntary changes in accounting principle. It uses the term restatement to refer to revision of previously issued financial statements to correct an error. In a significant change from existing practice, SFAS 154 requires that changes in depreciation, amortization, or depletion methods will now be viewed as changes in estimate that are effected by a change in accounting principle.

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Consolidation And Competition In Public Accounting: An Analysis Of The Gao Report, Robert Bloom, David Schirm Jun 2005

Consolidation And Competition In Public Accounting: An Analysis Of The Gao Report, Robert Bloom, David Schirm

Robert Bloom

Analyzes the report "Public Accounting Firms: Mandated Study on Consolidation and Competition," which focused on the implications of the mergers of accounting firms of Ernst & Young, Deloitte & Touche, KPMG and PricewaterhouseCoopers for smaller firms, released by the U.S. General Accounting Office in July 2003. Status of the competition among audit firms; Limitations of a pure-competition model of the audit market structure which was used to address the observed concentration in the market for audit services; Impact of the merger on public companies.

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Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom Dec 2002

Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom

Robert Bloom

Discusses the conceptual framework for auditor independence of the U.S. Independence Standards Board (ISB). Importance of well-defined conceptual framework; Background on the establishment of the ISB; Purpose of the report 'A Conceptual Framework for Auditor Independence'; Threats to auditor independence; Characterization of safeguards of independence.

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Factors Influencing Use Of Internet-Based Learning Tools In The First-Year Accounting Course, S. Adams, S. Kerby, Sakthi Mahenthiran, L. Mazzola, P. Mihalek Dec 2001

Factors Influencing Use Of Internet-Based Learning Tools In The First-Year Accounting Course, S. Adams, S. Kerby, Sakthi Mahenthiran, L. Mazzola, P. Mihalek

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

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The Effects Of Incentive Schemes And Audits On Managers’ Transfer Pricing Negotiations, Sakthi Mahenthiran, R. Kershaw Dec 2000

The Effects Of Incentive Schemes And Audits On Managers’ Transfer Pricing Negotiations, Sakthi Mahenthiran, R. Kershaw

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

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The Relationship Patterns Between Accounting Numbers And Market Values: The Case Of Nafta’S Banking Industry Vs. Holding Companies, Sakthi Mahenthiran, Roberto Curci Dec 2000

The Relationship Patterns Between Accounting Numbers And Market Values: The Case Of Nafta’S Banking Industry Vs. Holding Companies, Sakthi Mahenthiran, Roberto Curci

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

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Do Environmental Disclosures In U.S. Annual Reports Differ By Environmental Performance?, James Sander, Susan Hughes, Joanna Reier Dec 1999

Do Environmental Disclosures In U.S. Annual Reports Differ By Environmental Performance?, James Sander, Susan Hughes, Joanna Reier

James F. Sander

No abstract provided.

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The Impact Of Group Selection On Student Performance And Satisfaction, Sakthi Mahenthiran, Pam Rouse Dec 1999

The Impact Of Group Selection On Student Performance And Satisfaction, Sakthi Mahenthiran, Pam Rouse

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

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The Impact Of Electronic Commerce On Processes And Information Systems Of A Hotel Chain, Sakthi Mahenthiran, B. Marshall Dec 1999

The Impact Of Electronic Commerce On Processes And Information Systems Of A Hotel Chain, Sakthi Mahenthiran, B. Marshall

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can acquire this article from a local library.

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Issues In Accounting Policy : A Reader, Robert Bloom, Pieter Elgers Dec 1994

Issues In Accounting Policy : A Reader, Robert Bloom, Pieter Elgers

Robert Bloom

No abstract provided.

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Foundations Of Accounting Theory And Policy : A Reader, Robert Bloom, Pieter Elgers Dec 1994

Foundations Of Accounting Theory And Policy : A Reader, Robert Bloom, Pieter Elgers

Robert Bloom

No abstract provided.

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Application Of Technology In Accounting Instruction, Robert Bloom Dec 1993

Application Of Technology In Accounting Instruction, Robert Bloom

Robert Bloom

No abstract provided.

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The Impact Of Control Policies On The Process And Outcomes Of Negotiated Transfer Pricing, Sakthi Mahenthiran, P. Greenberg, R. Greenberg Dec 1993

The Impact Of Control Policies On The Process And Outcomes Of Negotiated Transfer Pricing, Sakthi Mahenthiran, P. Greenberg, R. Greenberg

Sakthi Mahenthiran

College and university libraries are being called upon to use outcomes assessment to demonstrate their impact on student learning. Despite this trend, little has been reported in the literature on the value of pre-instruction assessment of freshmen before initiating program change, development, or assessment. This study reports on one library’s attempt at pre-instruction assessment of incoming freshmen. The advantages of establishing a baseline of freshman library skills are re-viewed. Also offered are suggestions for those libraries that are considering similar assessment projects.
Note: link is to the article in a subscription database available to users affiliated with Butler University. Appropriate …

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The Schism In Accounting, Robert Bloom Dec 1993

The Schism In Accounting, Robert Bloom

Robert Bloom

No abstract provided.

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The Impact Of Computer Mediated Communication On The Processes And Outcomes Of Negotiated Transfer Pricing, Sakthi Mahenthiran, P. Greenberg, R. Greenberg Dec 1992

The Impact Of Computer Mediated Communication On The Processes And Outcomes Of Negotiated Transfer Pricing, Sakthi Mahenthiran, P. Greenberg, R. Greenberg

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can locate the article at your local library.

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Opportunity Cost In Finance And Accounting, Robert Bloom, H. G. Heymann Dec 1989

Opportunity Cost In Finance And Accounting, Robert Bloom, H. G. Heymann

Robert Bloom

No abstract provided.

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Bankers’ And Investors’ Perceptions Of The Auditor’S Role In Financial Statement Reporting: The Impact Of Sas No. 58, Anne Kelly Dec 1988

Bankers’ And Investors’ Perceptions Of The Auditor’S Role In Financial Statement Reporting: The Impact Of Sas No. 58, Anne Kelly

Anne Kelly

This paper describes the results of a study which examined the impact of the new SAS No. 58 auditor's report on users' perceptions regarding the message being conveyed by this report. One hundred financial statement users, 50 bankers and 50 investors, participated in this study. The purpose was to test the hypotheses that the wording revisions would increase understandability and have no effect on the level of responsibility assumed by auditors. The results indicate that understandability was significantly increased regarding the purposes of the audit and the responsibility of management for the financial statements. The wording changes did not alter …

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Decision Support Systems In Finance And Accounting, H. Heymann, Robert Bloom Dec 1987

Decision Support Systems In Finance And Accounting, H. Heymann, Robert Bloom

Robert Bloom

No abstract provided.

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Microcomputer Models For Risk Assessment, Anne Kelly Dec 1987

Microcomputer Models For Risk Assessment, Anne Kelly

Anne Kelly

No abstract provided.

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Accounting Theory And Policy : A Reader, Robert Bloom Dec 1986

Accounting Theory And Policy : A Reader, Robert Bloom

Robert Bloom

No abstract provided.

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Inflation Accounting : Reporting Of General And Price Changes, Robert Bloom, Araya Debessay. Dec 1983

Inflation Accounting : Reporting Of General And Price Changes, Robert Bloom, Araya Debessay.

Robert Bloom

No abstract provided.

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