Accounting Commons^™

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan

John N. WILLIAMS

No abstract provided.

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

The Relationship Between Pre-Employment Expectations, Experiences, And The Length Of Stay In Public Accounting, Margaret Y. Padgett, Kathy Paulson Gjerde, Susan B. Hughes, Carolyn J. Born

Margaret Y. Padgett

This study examines the relationship between work-family conflict, employment expectations, and length of stay in public accounting. Length of stay is modeled as a function of demographic factors and job characteristics associated with work-family balance, measured in terms of the extent to which the employees' expectations matched their actual employment experiences. Results indicated that gender, the presence of children in the household, flexible schedules, and the presence of mentors were related to length of stay in public accounting.

The Bad News And The Good News: The Long-Term Consequences Of Having Used An Alternative Work Schedule, Margaret Padgett, Lynn Harland, Steve B. Moser

Margaret Y. Padgett

Research suggests that women who adopt alternative work arrangements may be viewed less favorably than women who work a regular schedule. This study examined whether those negative perceptions persist even after the woman returns to a regular schedule. One hundred twenty-five employed MBA students participated in an experimental study in which work schedule was manipulated. Participants reviewed a personnel file for a female employee who was either on a regular schedule or who had previously been on a reduced-workload schedule. They then completed a questionnaire assessing their perceptions of the target employee. Contrary to the authors' expectations, results revealed that …

Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart

Pamela Kent

Extract: The research problem for this study is to identify factors that influence a company’s decision to purchase non-audit services (NAS) from their external auditor rather than from an alternative external NAS provider (hereafter described as an external consultant). The study examines whether a company’s competitive position and its corporate governance characteristics influence its choice of NAS provider. It also explores whether receiving a qualified audit opinion is associated with its decision to source NAS from an external consultant.

Gas Turbine, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma designed ultra modern and high efficiency turbines which can use gas, steam or fuels as feed to produce electricity or mechanical work for wide range of usages and applications in industries or at work sites. Varma turbine engines can be used in all types of vehicles. These turbines can also be used in aircraft, ships, battle tanks, dredgers, mining equipment, earth moving machines etc, Salient features of Varma Turbines. 1. Varma turbines are simple in design, easy to manufacture, easy to operate and maintain. 2. Varma turbines are less expensive. 3. Varma turbines have a great power to weight …

A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes

James F. Sander

International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Officials estimated that for 2005, the initial year of EU adoption, 8,000 financial statements were prepared in accordance with IFRS for the first time. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards. But existing …

The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan

James F. Sander

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures. We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence …

The Effect Of Teaching Methods On Examination Performance And Attitudes In An Introductory Financial Accounting Course, Joseph Marcheggiani, Karel A. Updyke, James F. Sander

James F. Sander

This article describes a study in which a group-Socratic teaching method and an interactive lecture style were compared for their effect on students' examination performance in an introductory financial accounting course. The effect of teaching method on students' attitudes toward the accounting profession and the course was also analyzed. An ANOVA design was used to test for differences between experimental and control groups of undergraduate students. The results provide no evidence that either method of instruction results in significantly higher scores on examinations; nor was there any statistically significant difference in attitudes toward the accounting profession or the course.

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse

Pamela J. Rouse

Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …

Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder

Shyam Sunder

No abstract provided.

Internationalization Of Chinese Firms In Europe: The Role Of Cultural Differences, Selena Aureli, Paola Demartini

selena aureli

During the last decade China has become an important international investor and its firms have also begun to invest in Europe targeting strategically important and high-tech industries. However, there are many Chinese firms that have learned some hard lessons from European acquisitions. Among the various factors that can hinder or facilitate the success of Chinese investments, we devote special attention to the role of cultural differences. Drawing from international literature on cross-border acquisitions and cross-cultural management, we assume that national culture influences corporate strategies and structures as well as managers’ behaviour. To understand fully differences and modes of interactions among …

The Role Of Chinese Smes In Italian Industrial Districts, Selena Aureli, Eduardo Barberis

selena aureli

Drawing from literature on immigrant entrepreneurship, local production systems and the concept of embeddedness, this paper aims to explore the role of small and medium sized firms established by Chinese immigrants in some Italian industrial districts. In particular, it highlights how this ethnic group is strictly involved and active in current changes into the district supply chain of the garment sector, notwithstanding the classical culturalist interpretation of immigrant’s firms which depicts Chinese businesses as self-referential and endogenous ethnic economies. Results indicate that Chinese firms do both create independent ethnic supply chains and collaborate with local firms, helping them to face …

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara

Ray McNamara

This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable firms are selected based on industry membership, size and return on equity as well as combinations of industry membership with size and with return on equity. We find that within the P/E and P/B benchmark valuation methods, the best definition of the comparable firms are based on industry membership combined with return on equity. However, only the industry membership is …

تقييم مستوى الأداء المالي لنظام النقل الجماعي, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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.

Land Reforms, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

TOP Tax system ensures that the land ceiling act in India can be implemented in totality to perfection making Government’s task easier in pushing forward land reforms and allocating land to landless poor. Land Savings Account/LCA of each person shall be utilised as the de-mat account of that person’s ownership rights of immovable properties like lands, plots, flats, factories and other establishments. While purchasing or selling, the transfer of ownership rights of these assets/properties from one person to another person shall be made from one person’s LSA to another person’s LSA through banks/service centres in an electronic/digital form. So the …

It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla

William D. Terando

Virtual worlds like Second Life offer players opportunities to earn real-world income through their activities in the game. It will not be long before governments begin to establish policies and regulations regarding the income generated by players of these game environments. This paper examines the issue of taxes in virtual world games. Two alternative places for recognizing income could be established by regulators: 1) at the point when in-game transactions take place; or 2) when players convert game assets into real-world currency. We argue for realization of income, and therefore taxation, at the exchange. We expect that burdensome policies such …

Lessons From Single-Company Event Studies: The Importance Of Controlling For Company-Specific Events, Scott D. Hakala

Scott D Hakala

Single-company event studies are commonly employed in applied practice, such as in analyzing market efficiency, reliance, and damages in securities litigation. However, the presence of significant company-specific events among the observations used to estimate the market model results in significantly biased, overstated standard errors (a well-known omitted variables problem) and less reliable coefficient estimates in such studies. This is a frequently over-looked or neglected issue that renders the statistical inferences in single-company event studies employing using more traditional event study techniques biased and often unreliable. This paper demonstrates through simulation and actual examples that, even allowing for errors in implementation, …

Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Lokman Mia

Errol Iselin

The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), has become widespread. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer, and financials). Although these systems are important (Libby et al., 2004), research in the area has only just scratched the surface, hence the motivation for this study. Continuous improvement systems (CIS) are another management accounting innovation. These systems constantly look for ways to improve performance and, if implemented, will be used in conjunction with performance reporting systems. This research studies the effectiveness of CIS in organisations using MPRS. The …

Innate And Discretionary Accruals Quality And Corporate Governance, Pamela Kent, James Routledge, Jenny Stewart

Pamela Kent

This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we find use of a Big 4 audit firm and a larger audit committee as the primary governance mechanisms associated with higher accruals quality. For innate accruals quality, we find that higher quality is associated with an independent board of directors, a larger, more independent and more active audit committee, and use of a Big 4 audit firm. Our findings suggest a stronger …

Corporate Governance And Company Performance In Australia, Jacqueline Christensen, Pamela Kent, Jenny Steward

Pamela Kent

This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the existence of an audit, nomination and remuneration committee in Australia suggesting they are particularly beneficial to companies. We found evidence that a significant negative relation exits between the number of directors and proportion of independent directors on the board and the presence of a dual CEO/Chairperson and ROA. There is a significant positive relation between the number …

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.

I Piani Di Compensi Basati Su Strumenti Finanziari: Profili Giuridici, Informativa Esterna, Problematiche Di Rappresentazione In Bilancio E Attività Di Vigilanza E Di Revisione Legale Dei Conti, Claudio Sottoriva, Andrea Cerri

Claudio Sottoriva

Il contributo ha per oggetto l'analisi delle problematiche relative alla rilevazione contabile e alla rappresentazione in bilancio dei piani di compensi basati su strumenti finanziari rappresentati tipicamente dagli stock options plans utilizzati soprattutto nell'ambito di società aventi titoli negoziati in mercati regolamentati. Dopo aver analizzato le principali modalità con le quali è possibile attuare un piano di compensi basato su strumenti finanziari, si presenta l'attuale articolazione della disciplina dell'informazione al mercato nell'ambito delle società aventi titoli negoziati in mercati regolamentati (normativa Consob) e vengono poi trattate le problematiche di natura contabile sottostanti distinguendo tra soggetti IAS adopter e soggetti non …