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A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
Faculty of Business - Accounting & Finance Working Papers
The design of an information system, particularly that of computer-based information systems has an important role in accounting. The importance has been recently highlighted in a report by the Australian Society of Accountants' taskforce (1984), which asserts that "since accountants will be developing their own information systems, fundamental skills in systems analysis and design will become essential for all accountants". Most tertiary educational institutions are increasingly aware of the importance of Accounting Information Systems (AIS) as an academic subject, and do incorporate AIS in the undergraduate accounting curriculum1. This practice is consistent with the views of most writers specialising in …
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Faculty of Business - Accounting & Finance Working Papers
The purpose of this study was to compare the actual level of content of 125 topics taught in the Australian accounting curricuIa with the level expected or desired by practitioners. In addition, this study also evaluated practitioners' perceptions of accounting academics. Results showed that there was little divergence between practitioner expectations of the content levels of the topics and the actual content levels taught. The results also showed that, in general, practitioners have a favourable view of academics in that they were viewed as honest, competent, up-to-date and their research as being useful. On the other hand, practitioners felt that …
A Field Experimental Study Of The Impact Of Social Responsibility Disclosure On Institutional Investment Decision-Making, H. Y. Teoh, G. Y. Shiu
A Field Experimental Study Of The Impact Of Social Responsibility Disclosure On Institutional Investment Decision-Making, H. Y. Teoh, G. Y. Shiu
Faculty of Business - Accounting & Finance Working Papers
This study used a repeated measures experimental design to evaluate the effect of social responsibility disclosure in annual reports on the investment decision-making behavior of institutional investors. Information cues were prepared using actual company data and subjects were required to go through an investment exercise. To the extent that social responsibility information was of a general type and presented in narrative form, the results indicated that such disclosure did not have an effect on institutional investors' decisions. However, this study also found that certain themes and presentation of social disclosure were perceived more important for investment decision-making which could have …
Development Of The Venture Capital Market In Australia, V. Wan
Development Of The Venture Capital Market In Australia, V. Wan
Faculty of Business - Accounting & Finance Working Papers
To remedy a shortage of venture capital for the development of emerging technology businesses, the Australian Government in 1984 initiated a Management and Investment Companies (MIC) Program. Under the Program, 11 MICs were licensed to raise venture capital from investors who are allowed to claim 100 per cent of their investments as a tax deduction. Apart from the 11 MICs, there are other venture capital organisations currently operating in Australia. This study identified a total of 47 venture capital organisations of different ownership structures and investment preferences. Undoubtedly, the MIC Program has played a catalytic role in the rapid development …
A True And Fair View: A Revised "Accounting Interpretation", J. B. Ryan
A True And Fair View: A Revised "Accounting Interpretation", J. B. Ryan
Faculty of Business - Accounting & Finance Working Papers
The purpose of this article is to provide an Interpretation of the 'true and fair' view" statutory standard that is consistent with recent developments in accounting theory emphasising the central role of relevance and reliability, both accepted today as key concepts in explaining accounting measurements in external financial reporting. The interpretation advocated equates fairness with relevance together with appropriate discIosure and true with correspondence of two kinds. both of which are necessary for accounting information to be reIiable. EmpiricaI correspondence refers to a one-to-one relationship, or correspondence between the measurements of assets and liabilities reported in financial statements and the …
Impact Of Floating Exchange Rates On Company Risk Management Practices: The Australian Experience, H. Y. Teoh, M. Er
Impact Of Floating Exchange Rates On Company Risk Management Practices: The Australian Experience, H. Y. Teoh, M. Er
Faculty of Business - Accounting & Finance Working Papers
This study addressed two research questions: first, the effect of floating the Australian dollar on individual company's exchange risk exposure and, secondly, the extent of company response in managing foreign exchange risk. The findings indicated that floating of the dollar resulted in increased risk exposures though the impacts were not uniform across all companies. Likewise, the impact on foreign exchange risk management practices was not necessarily to the same extent for all companies. Overall, there is evidence that since floating the dollar an increasing number of companies is giving more serious attention to the exchange risk management function.
Pathological Responses To Accounting Controls: The British Commissariat In The Crimea 1854-1856, W. N. Funnell
Pathological Responses To Accounting Controls: The British Commissariat In The Crimea 1854-1856, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
It has become widely recognised that the plight of the British Army in the Crimea (1854-6) was due primarily to unpreparedness. This had been induced by the pursuit of extreme economy In military spending by consecutive governments In the 'great peace' following the Napoleonic Wars. What has not been realised sufficiently, however, is that the consequences of this s trident economy were profoundly compounded by the system of military accounting and financial control administered by the Treasury. Thus, it was the inflexibility of the system of financial control which accentuated and which was directly responsible for the continued difficulties of …
Gender-Based Role Representations In Annual Company Reports, M. M. Greenwell
Gender-Based Role Representations In Annual Company Reports, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This research had its genesis in the teaching of Financial Accounting to second year undergraduate students [1]. In the introduction to the subject the author distributed actual copies of annual company reports (ACRs) to expose them to students. In this course students learn various techniques. e.g. Group Accounts, and disclosure requirements. Class discussion evolved from a consideration of the relative merits of graphic presentation of financial data and actual financial accounts, to a consideration of the information content of the glossy pictures. Generally, there seemed to be a substantial number of pictures in the reports and more specifically, there seemed …