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Articles 1 - 30 of 148
Full-Text Articles in Accounting
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Thinking Finance - The Comic Book, Dimitrios V. Siskos
Dimitrios V. Siskos
Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.
Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa
Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa
Sebastien J Bradley
An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
Gordon Potter
Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop- floor area per part, and number of quality control and improvement personnel. Results indicate a strong positive relation between manufacturing overhead costs and both manufacturing transactions and production volume. Most of the variation in overhead costs, however, is explained by measures of manufacturing transactions, not volume.
Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
Gordon Potter
Recently many plants have implemented the new manufacturing strategy of continuous quality improvement. The central hypothesis in this paper is that the implementation of a policy of continuous quality improvement results in a shift in the management control system. This article tests this hypothesis by examining the shop floor reporting policies of forty-two plants located in the United States. The paper documents that the extent of information concerning the current status of manufacturing, such as charts on defect rates or schedule compliance and productivity information, provided to workers on the shop floor is positively related to the implementation of continuous …
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Sebastien J Bradley
This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Eric N. Johnson
This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …
Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao
Policy Options For Revenue Neutral Gst For Oil And Gas, Sacchidananda Mukherjee, R. Kavita Rao
Sacchidananda Mukherjee
1. The study suggests alternative design of GST where tax cascading goes down and prices fall and the Government revenue remains unchanged. 2. Substantial reduction in cascading of taxes is observed for a shift from baseline to alternative scenarios and tax system becomes cleaner. 3. Elimination of cascading of taxes will result in rising export competitiveness of Indian industries in the international markets. 4. In all alternative designs of GST, the prices across the sectors either remain unchanged or decline 5. Dismantling the administered pricing mechanism for petrol and diesel along with introduction of comprehensive GST for petroleum products benefits …
Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin
Malaysian Tax System And Individual Tax Knowledge, Noraza Mat Udin
NORAZA MAT UDIN
No abstract provided.
Axiomatic Social Choice Theory, David Randall Jenkins
Axiomatic Social Choice Theory, David Randall Jenkins
David Randall Jenkins
Ordered Relations Theory’s two axioms ultimately enable (individual: society) well-being transitivity inasmuch as they impound Social Choice Theory’s impossibility theorem, impossibility-resolving axioms, and all such further regressive impossibility theorems and impossibility-resolving axioms.
Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan
Governing A Digital Business Ecosystem: Lessons From One.Motoring Portal, Gary Pan, See Liang Foo, Shongye Tan
Gary PAN
While the IT innovation topic has gathered significant research interests, the existing discourse on IT innovation is centered on internal organizational processes such as IT capability development and organizational learning rather than IT innovation networks as the primary means for achieving superior enterprise performance. This is an important topic because a networked perspective of IT-enabled innovation is a critical dimension for the dynamics of collaborative innovation in today’s networked economy. In particular, the development and implementation of a digital business ecosystem (DBE); a specific type of business ecosystem defined as an IT-enabled business network of entities with differing interests bound …
Intangible Investments And The Pricing Of Corporate Sga Expenses, Rongbing Huang, Gim S. Seow, Joe S. Shangguan
Intangible Investments And The Pricing Of Corporate Sga Expenses, Rongbing Huang, Gim S. Seow, Joe S. Shangguan
Rongbing Huang
This study examined whether the market fully prices the reported Selling, General, and Administrative (SGA) expenses when this item includes an intangible investment component. For a sample of intangible investment-intensive firms, we showed that their SGA expenses benefit future operating performances. Evidence suggests some degree of market inefficiency in the pricing of SGA expenses and the intangible investment component. Furthermore, the financial analysts do not appear to appreciate fully the future benefits of the component in their earnings forecasts. Finally, the pertinent disclosures in firms’ annual reports are so inadequate as to attenuate the market mispricing, suggesting a significant room …
Risk Management Association Estatement Studies Database Review, Marc Vinyard
Risk Management Association Estatement Studies Database Review, Marc Vinyard
Marc Vinyard
Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin
Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin
Kathy Rudkin
The purpose of this paper is to expose the shortage of senior academics in Australian accounting schools, to relate the way one school is addressing this crisis through an innovative mentoring program, and to challenge existing institutional arrangements. This is a qualitative case study of one mentoring program set within the institutional context of Australian accounting schools. Data collected from semi-structured interviews, archival sources and personal reflections, is presented using metaphor to theorize (Llewellyn 2003). The scheme achieved some notable individual successes, but raised many issues and challenges to extant mentoring models and existing structures. Mentoring is a multifaceted investment …
Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin
Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin
Kathy Rudkin
From 1 July 2008 IFRIC 13 becomes mandatory in Australia, requiring a standardised deferred revenue treatment to account for a plethora of Customer Loyalty Programmes (CLP). This paper highlights the diverse views of appropriate classification, and the ambiguities faced by those accounting for CLP. A text based analysis of documents pertaining to IFRIC 13 shows the International Financial Reporting Interpretations Committee (IFRIC) to be committed to a principles based approach in making its interpretation. While IFRIC members were responsive to the concerns of interested parties, they were not subservient to the ensuing lobbying process.
Loving: Who Can The Irs Regulate?, Robert D. Probasco
Loving: Who Can The Irs Regulate?, Robert D. Probasco
Robert Probasco
Public Accounts Committees In Asia, Riccardo Pelizzo
Public Accounts Committees In Asia, Riccardo Pelizzo
riccardo pelizzo
No abstract provided.
Accountability In The Church, Professor Ben C Osisioma
Accountability In The Church, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …
Public Accounts Committees In The Pacific Region, Riccardo Pelizzo
Public Accounts Committees In The Pacific Region, Riccardo Pelizzo
Riccardo Pelizzo
the paper analyzes the organization, the powers, the functioning and the performance of Public Account Committees in the Pacific region. In doing so the paper highlights some of the factors have contributed to making PACs from the Pacific island states work effectively.
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Keith Duncan
This paper explores current trends in knowledge growth and decay, globalization, technology and education. Business education in the new millennium is shaped by these trends. This contextual backdrop raises both educational and business issues which are explored with exemplars from a successful cross-cultural blended MBA program. The educational issues considered include educational relevance, lifelong learning objectives, education vs. training, needs of the target audience, what is the language of instruction, as well as issues of assessment and outcome measurement. The business issues include a fair return to all parties, responsibilities, management and communication systems and dispute resolution. In a globalized, …
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Ray McNamara
This paper explores current trends in knowledge growth and decay, globalization, technology and education. Business education in the new millennium is shaped by these trends. This contextual backdrop raises both educational and business issues which are explored with exemplars from a successful cross-cultural blended MBA program. The educational issues considered include educational relevance, lifelong learning objectives, education vs. training, needs of the target audience, what is the language of instruction, as well as issues of assessment and outcome measurement. The business issues include a fair return to all parties, responsibilities, management and communication systems and dispute resolution. In a globalized, …
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Simone Kelly
This paper explores current trends in knowledge growth and decay, globalization, technology and education. Business education in the new millennium is shaped by these trends. This contextual backdrop raises both educational and business issues which are explored with exemplars from a successful cross-cultural blended MBA program. The educational issues considered include educational relevance, lifelong learning objectives, education vs. training, needs of the target audience, what is the language of instruction, as well as issues of assessment and outcome measurement. The business issues include a fair return to all parties, responsibilities, management and communication systems and dispute resolution. In a globalized, …
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow
Gary PAN
This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …
Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool By Prof. Benjamin, Professor Ben C Osisioma
Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool By Prof. Benjamin, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
The spate of global scandals and corporate misadventures that began with the energy giant, Enron in the years 2000 to 2002, the Asian Financial Crisis of 1997/98, and the global Financial Meltdown of 2008, rocked the accountancy profession and sharply drew attention to the need for the profession to re-invent itself and re-define its focus in the new millennium. Accounting practitioners world-wide, have tested the limits of creative accounting, and the verdict of the marketplace is that the era of sharp and unwholesome practices are over for good. Part of the professional response to challenge of this era, is the …
A Framework To Audit Intellectual Capital, Indra Abeysekera
A Framework To Audit Intellectual Capital, Indra Abeysekera
Indra Abeysekera
Until recently few firms have attempted to measure and assess Knowledge, the new intangible. Previous research shows that key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed and inconsistently reported. Two types of audit are available: auditing by competence, and auditing individual or a spectrum of items. There are several methods for auditing these types, and selection depends both on the type of audit, and whether the aim is to quantify monetarily, to make comparisons, or to set benchmarks. A better way to approach the audit is to combine more than one method and audit object, so …
Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera
Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera
Indra Abeysekera
This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by the software firms. The study conducted semi-structured interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their …
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Indra Abeysekera
Purpose - This paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations. Design/methodology/approach - The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar …
Accounting Meets Politics: Theoretical Interpretation Of Key Events (1940 To 2003) Of The Accounting Profession In Australia, Indra Abeysekera
Accounting Meets Politics: Theoretical Interpretation Of Key Events (1940 To 2003) Of The Accounting Profession In Australia, Indra Abeysekera
Indra Abeysekera
This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality. Finally, the paper questions whether the accounting profession in Australia has entered an episode of liberal ideals imposed by the …
How Is Intellectual Capital Being Reported In A Developing Nation?, Indra Abeysekera, J. Guthrie
How Is Intellectual Capital Being Reported In A Developing Nation?, Indra Abeysekera, J. Guthrie
Indra Abeysekera
To ascertain the status of intellectual capital reporting in a developing nation, this study examined annual reports of the top 30 companies in Sri Lanka. These were analysed using content analysis, and data were recorded in a theoretically backed coding framework with 45 intellectual capital items that were categorized into internal, external and human capital. The findings indicated that the most reported was external capital by frequency and human capital by line count. Only a small proportion of intellectual capital items reported were quantified.
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Ciorstan Smark
Please find following a submission to the Independent Review of the Environment Protection and Biodiversity Conservation (EPBC) Act 1999. This submission focuses on reviewing the level of compliance with Section 516A (Annual reports to deal with environmental matters) of the EPBC Act 1999 by addressing the following questions raised in the Independent Review of the EPBC Act’s Discussion Paper: Question 37 – Does the Act contain sufficient comprehensive and appropriate range of enforcement mechanisms? Are those mechanisms capable of deterring and responding to contraventions of the Act? Question 40 – Does the Act provide sufficient guidance for decision makers in …
A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University
A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University
Philadelphia University, Jordan
No abstract provided.