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Full-Text Articles in Accounting
Computer Based Accounting Education Techniques: A Response To A Dynamic Information Technology Environment, K. Cooper, V. Coomb
Computer Based Accounting Education Techniques: A Response To A Dynamic Information Technology Environment, K. Cooper, V. Coomb
Faculty of Business - Accounting & Finance Working Papers
The dynamic environment created by increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to maximise the use of this technology with a view to providing our future graduates with a competitive advantage and academic staff with more research time.
Accounting For Identifiable Intangible Assets: No One Right Way, M. M. Greenwell, G. E. Tibbits
Accounting For Identifiable Intangible Assets: No One Right Way, M. M. Greenwell, G. E. Tibbits
Faculty of Business - Accounting & Finance Working Papers
This paper considers the conceptual basis for various arguments as to the most appropriate method of accounting for identifiable intangible assets. The conceptual framework propounds the view that information needs of users have primacy. One consequence of this is that shareholders' views should be considered. Partial results of a major survey of the shareholders of Pacific-Dunlop Ltd, undertaken by the authors, are drawn on. These results indicate that shareholders have a variety of views regarding the accounting for identifiable intangible assets. A conclusion is drawn that in order to meet the information needs of the users, no single method should …
The Sacred And The Secular: The Variable Significance Of Accounting In A Religious Organization, P. Booth
The Sacred And The Secular: The Variable Significance Of Accounting In A Religious Organization, P. Booth
Faculty of Business - Accounting & Finance Working Papers
There is a growing body of accounting literature that argues for the need to understand accounting as embedded in the social contexts within which it was developed and is used (for example, Berry et al, 1985; Burchell et al, 1980; Chua, 1988; Hopwood, 1978, 1983; Nahapiet, 1988; Preston, 1986). Instead of seeing accounting practices as functionally or dysfunctionally fitted to the organization, this literature tends to view them as reflexive constructions of the everyday activities of the members within their organizational and social context; as the result of specific organizational and social historical patterns. This focus replaces a concern with …
Abnormal And Extraordinary Items - Time For Another Change?, R. P. Shannon, B. Mccartney
Abnormal And Extraordinary Items - Time For Another Change?, R. P. Shannon, B. Mccartney
Faculty of Business - Accounting & Finance Working Papers
This paper highlights some major problems which have arisen with the recent introduction in Australia of new definitions of abnormal and extraordinary items in AASB 1018 "Profit and Loss Accounts", which have brought our definitions more in line with international definitions in U.K., U.S.A. and Canada. Evidence exists from an examination of the disclosures of these items by the top 150 listed Australian holding companies. over the period from 1987-1990.that the new definitions are still subjective and inappropriately allow the inclusion of ordinary operations items which are of a non-recurring nature in the operating profit before abnormal items figure and …
Goodwill: A Shareholder Perspective, M. M. Greenwell, G. E. Tibbits
Goodwill: A Shareholder Perspective, M. M. Greenwell, G. E. Tibbits
Faculty of Business - Accounting & Finance Working Papers
Accounting theory according to various authors including Ijiri (1975), Gaa (1988), Ruland (1989) supports the concept that accounting standards should serve the information needs of users. This paper examines the controversy in Australia surrounding accounting for goodwill and reports on a survey of shareholders in a large Australian public company. Alternative classifications of shareholders are examined to identify whether any classifications display an association with the choice of the preferred method of accounting for goodwill. The level of support for the accounting standard is also examined.
Habermas & Learning & Teaching, M. M. Greenwell
Habermas & Learning & Teaching, M. M. Greenwell
Faculty of Business - Accounting & Finance Working Papers
This paper presents an illustration of the use of some of the insights from the work of Jurgen Habermas within a learning and teaching situation. The empirical work is reported and informed in tandem with various aspects of the theory of communicative action (Habermas 1981), and the style of this paper is process-oriented. The illustration is sited within the course AC304 Auditing in the Department of Accounting & Financial Management at the University of the South Pacific during second semester in 1991. Four groups of people as students (a total of 17 people) took up the offer of a project …
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb
Faculty of Business - Accounting & Finance Working Papers
Increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to adapt digital technology to accounting education with the twin goals of producing high quality graduates equipped to participate in a rapidly changing technological environment and reduce the amount of marking time required by academic staff.
Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo
Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo
Faculty of Business - Accounting & Finance Working Papers
This study attempted to provide some empirical evidence of the ethical issues and conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on …
Accounting Standards Overload Problem - A Suggested Solution, R. P. Shannon
Accounting Standards Overload Problem - A Suggested Solution, R. P. Shannon
Faculty of Business - Accounting & Finance Working Papers
The paper supports the Australian approach to differential reporting as the best solution to the accounting standards overload problem. The approach requires a technique for differentiating "reporting" and "non-reporting" entities: The paper suggests a technique for such differentiation which is thought to be superior to the current suggested technique. Finally. the paper suggests that non-reporting entities should still ensure appropriate information is produced which not only assists management in their decision making but also provides government with details which can be used in the formulation of policies to assist them in the future.
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney
Faculty of Business - Accounting & Finance Working Papers
This paper examines EDP audit content and audit software package application in undergraduate auditing subjects offered at Australian universities. Empirical evidence is presented of some institutional failure to: 1. meet the EDP knowledge requirements to be an auditor in the 1990s; 2. include practical application experience of available audit software packages; 3. develop more realistic Australian EDP auditing practice cases. The EDP topics which appear to be underemphasised are identified. Methods to increase student exposure to the capabilities of, and hands on use of, available audit software packages are described. The development of Australian EDP auditing practice cases for use …