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Assessment Of An Accounting Information Systems Curriculum: An Analysis Of The International Federation Of Accountants' International Education Guideline No. 11, Joseph Callaghan, Arline Savage, Eileen Peacock
Assessment Of An Accounting Information Systems Curriculum: An Analysis Of The International Federation Of Accountants' International Education Guideline No. 11, Joseph Callaghan, Arline Savage, Eileen Peacock
Accounting
This paper evaluates our current Accounting and Information Systems (AIS) curriculum, developed using a Model-Oriented, Tool-Enhanced (MOTE) framework, by comparing it to the recommendations of the International Federation of Accountants'' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evaluation resulted in suggestions for improvements to our existing curriculum. An analysis of the guideline was also completed.
A Multi-Case Investigation Of Environmental Legitimation In Annual Reports, Arline Savage, A. J. Cataldo, Jeff Rowlands
A Multi-Case Investigation Of Environmental Legitimation In Annual Reports, Arline Savage, A. J. Cataldo, Jeff Rowlands
Accounting
In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in the 1991-1995 annual reports of two Canadian-owned pulp and paper companies are explored. The findings support legitimacy theory as an explanation for voluntary environmental disclosure in annual reports.