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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
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
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
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 …
Ua1c7 Departmental Photos, Wku Archives
Ua1c7 Departmental Photos, Wku Archives
WKU Archives Collection Inventories
Images showing everyday activities of university departments.
Preferred Learning Methods: Comparisons Between International And Domestic Accounting Students, Indra Abeysekera
Preferred Learning Methods: Comparisons Between International And Domestic Accounting Students, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This study provides a comparison between the preferred learning modes (traditional, interactive, group case-based lectures) of international and domestic students undertaking a new undergraduate accounting topic at an Australian university. A Likert-scale survey questionnaire was used to determine the differences and similarities between the two groups. When the results are analysed using the Hofstede model of societal cultural dimensions, they indicate significant differences between the two groups of students with regard to their preferences for formal versus interactive and group case-based lectures. The paper provides a discussion of the implications of these findings for teaching methods, assessment and curriculum development.
Convergence To Equilibrium In Experimental Markets, Carolyn A. Galantine Cpa., Phd, Charles W. Swenson
Convergence To Equilibrium In Experimental Markets, Carolyn A. Galantine Cpa., Phd, Charles W. Swenson
Carolyn A Galantine CPA., PhD
The process by which market prices achieve equilibrium is an important topic, as the price formation process is fundamental to applied economic theory. Recently, economists have been applying complex mathematical functions to study the course of market prices convergence to equilibrium. Studies have made progress in modeling the price convergence process in at least one type of experimental market setting, the double auction. The double auction is of interest not only because of its prevalence in many types of real-world markets (e.g., the New York Stock Exchange), but also because of its extensive use in experimental economics. The double auction …