Accounting Commons^™

Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein

Sakthi Mahenthiran

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.

Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran

Sakthi Mahenthiran

We examine a structural deficiency in the healthcare system that hinders implementation of a meaningful cost accounting system, and suggest an alternative organizational arragement that can facilitate introducing cost control mechanisms. We argue that hospitals need structural rearrangement so that cost-driving activities can be traced, and their costs allocated to responsibility centers. We suggest that this structural rearrangement is a precondition for implementing any meaningful activity-based cost management system. We also suggest a basic framework for value analysis of activities for healthcare providers, and discuss how this framework can be used as a vehicle for controlling diagnostic costs.

Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran

Sakthi Mahenthiran

We examine a structural deficiency in the healthcare system that hinders implementation of a meaningful cost accounting system, and suggest an alternative organizational arragement that can facilitate introducing cost control mechanisms. We argue that hospitals need structural rearrangement so that cost-driving activities can be traced, and their costs allocated to responsibility centers. We suggest that this structural rearrangement is a precondition for implementing any meaningful activity-based cost management system. We also suggest a basic framework for value analysis of activities for healthcare providers, and discuss how this framework can be used as a vehicle for controlling diagnostic costs.

Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall

Sakthi Mahenthiran

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this field study is to illustrate the separation of labor activities into those that are productive versus those that are not. Further, the study shows the importance of separately allocating the non-productive activities, which are traceable to the primary service lines from those that are not traceable to them. This is analogous to separating the product …

Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw

Sakthi Mahenthiran

The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills …

The Interaction Of Communication Medium And Management Control Systems In The Processes And Outcomes Of Transfer Price Negotiations, P. Greenburg, R. Greenburg, Sakthi Mahenthiran

Sakthi Mahenthiran

Note: full-text not available due to publisher restrictions. Link takes you to an external site where you can purchase the book or borrow it from a local library.

The Factors That Cause Companies To Be Suspended From The Kuala Lumpur Stock Exchange, M. Haat, Sakthi Mahenthiran, R. Rahman, N. Hamid

Sakthi Mahenthiran

This a is an empirical study of troubled (i.e. PN4) companies, and their agency costs to outsiders who invest in them, The sample consisted of companies each in three groups made up of PN4, positive economic profit and negative economic profit companies. The study finds that outside investors in PN4 companies incurred extreme agency costs compared to positive economic profit companies because of poor governance. Relative to the control group, PN4 companies had higher insider ownership, borrowing, and lower equity values. The study highlights the uniqueness of the Malaysian securities law that allows corporate insiders to proactively use monitoring mechanisms …

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.

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.

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.

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.

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.

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

Sakthi Mahenthiran

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.