Business Commons^™

Role Of Accounting In Global Financial Crisis: Research And Open Questions, Shyam Sunder

Shyam Sunder

No abstract provided.

Can We Make Accounting Relevant Again? Non-Traditional Accounting Systems Can Drive Productivity And Future Prosperity, Mark Doggett

Mark Doggett

No abstract provided.

التقييم اللاحق للمشاريع, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Income Strategies Of Listed And Unlisted Companies: An Empirical Study Of Accounting Method Choices, Keith Duncan

Keith Duncan

This paper explores whether the political and contracting environments for listed and unlisted companies gives rise to different wealth incentives for management to judiciously select a portfolio of accounting procedures for the firm. The analysis indicates significant differences in the method choices made by the managers of listed and unlisted firms. For the listed firms, size as a proxy for political costs is negatively related to portfolio choice, supporting the political cost hypothesis. In addition, leverage and directors' percentage ownership are positively related to portfolio choice and thus support the debt contracting cost hypothesis. In contrast, none of the contracting …

Accounting Common Knowledge And The Dynamics Of Stock Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

Extent Of Disclosure In The Annual Reportsof Jordanian Banks, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

A Sustainable Future, David A. Bainbridge

David A Bainbridge

A key step toward a more sustainable future is beginning the discussion of what this would entail. What are the defining characteristics of sustainability? How could we get there? What benefits and costs might this involve?

Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney

Laura R. Ingraham

Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students’ case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their ability to perform case analyses after both evaluating and being evaluated by student peers. Students initially experience an Expectation Ratcheting learning effect after evaluating the case of a peer. Subsequently, students experience an Enhanced Feedback learning effect from the comments and suggestions made by the peers who evaluated …

Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal

Shyam Sunder

Trade, Accounting, And Governance In Kautilya's Arthasastra, Shyam Sunder

Shyam Sunder

No abstract provided.

Powerful Friends: The Institutionalisation Of Corporate Accounting Practices In An Australian Religious/Charitable Organisation, H. J. Irvine

Helen Irvine

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management techniques, including accounting, in the nonprofit sector, has been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from the public, from governments, and increasingly from the corporate sector. …

A View On The Process Of Accounting Standard Setting In The People’S Republic Of China, Y. Zhang, J. Andrew, H. W. Collier

Henry Collier

This paper is a discussion of how the People’s Republic of China is attempting to revise accounting standards. Historically, China’s accounting standards were dominated by ‘management’ accounting and compliance and achievement of goals and objectives established by central planning authority. As China seeks Foreign Direct Investment in formerly State Owned Enterprises, competitive pressures demand a change of emphasis in financial reporting. Much of the Western world is adapting IFRS for financial reporting. IFRS seems to privilege western dialogue in the adoption and acceptance of standards if PRC wishes to access the world wide capital markets. Consistency and comparability of financial …

The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier

Henry Collier

A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …

An Invitation To Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Elizabeth K. Jenkins

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …

Accounting, Labor, Capital And Product Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

Single Minded? : Implementing Common Financial Systems, Mark E. Pickering

Mark E Pickering

As companies grow via acquisition they collect a variety of separate and often quite diverse financial systems belonging to the newly acquired companies. While there is a substantial cost to implementing a common financial system across the merged group. Is that cost outweighed by the benefits of a single system? This article uses a case study to highlight options for different degrees of finance system commonality, potential benefits of each option and a framework for analysing the appropriate level of commonality.

Cultivating The Customer Asset, William Bleuel

William H. Bleuel

Improve service by recognizing different stages of customer development.

Keiyakurironteki Kigyoukan To Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou No Kentenkara, Oyobi Sijouapurouchikara Kaikei Wo Rikaisi, Tougousuru Shian” [Contract-Based Theory Of The Firm And Alternative Forms Of Accounting: Classical, Stewardship And Market Perspectives], Shyam Sunder, Hidetoshi Yamaji

Shyam Sunder

No abstract provided.

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

Robert Bloom

No abstract provided.

The Schism In Accounting, Robert Bloom

Robert Bloom

No abstract provided.

Il Sistema Civilistico: Contabilità E Bilancio, Massimo Saita

Massimo Saita

No abstract provided.