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Accounting

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1997

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Articles 31 - 39 of 39

Full-Text Articles in Business

Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo Jan 1997

Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo

Research Collection School Of Accountancy

This study investigates the effects of tolerance for ambiguity and risktaking propensity in mediating the relationships between role conflict and perceived performance among 70 entrepreneurs in small and medium-sized businesses in Singapore. Entrepreneurial activity has been widely recognized as a major factor driving Singapore's economic development. Further insights therefore can be gained by this study, which addresses the above issues from the perspective of Singaporean entrepreneurs. As founders of their enterprises, entrepreneurs are often involved with many aspects of activities that create a high potential for conflict, having to play multiple roles, coping with competing and conflicting demands, and overcoming …

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Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson Jan 1997

Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson

Faculty and Research Publications

Companies today face a number of risks, such as environmental liabilities, losses from misuse of derivatives or harassment suits, which underscore the need for better control systems. Clearly, there is a tradeoff between having too much versus too little control. However, in addition to the amount of control, the mix of controls is important in maintaining the right balance within an organization. A framework is proposed that should help managers determine the appropriate matching of control types and control levels in their organizations. The matching is discussed for both traditional companies and modern, information-age companies.

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Cost Measurement, Roger A. Lohmann, Nancy Lohmann Jan 1997

Cost Measurement, Roger A. Lohmann, Nancy Lohmann

Faculty & Staff Scholarship

This article, which originally appeared in the 1997 Supplement to the Encyclopedia of Social Work is an overview and introduction to cost concepts as they are used in social work and human services. A few important ideas and concepts that have come into the picture since the original publication have been added to this version.

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Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie Jan 1997

Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie

Honors Theses, 1963-2015

Environmental remediation is not new, but accounting for the costs of such a process is. In 1996, the first authoritative literature on accounting for the costs of cleaning up environmental degradation were established, and they gave insight into the accounting treatment for environmental remediation liabilities (ERLs). The aim of the thesis is to explain the new accrual methods for ERLs and show their importance as they have influenced many managerial philosophies. The thesis also examines some of the weaknesses of ERLs and illustrates possible changes for the future. The most important aspect of ERLs is that they have helped management …

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Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes Jan 1997

Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes

Faculty Publications

This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.

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In The Search For Accounting Knowledge - Everything Old Is New Again, A. Kurtovic, K. Cooper Jan 1997

In The Search For Accounting Knowledge - Everything Old Is New Again, A. Kurtovic, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

The following paper will attempt to substantiate claims that the accounting profession, has in over a hundred years, failed to adequately develop. Claims that the accounting profession has done little more than recycle financial accounting issues are not new, with such allegations having vocally surfaced in the past two decades. In order to achieve its aim, this paper will focus on Statement of Accounting Concepts number two [SAC 2], The Objective of General Purpose Financial Reporting. In gaining an understanding of today' s position of SAC 2 and how it has been arrived at, legislation dating over a hundred years …

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Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa Jan 1997

Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa

Faculty of Business - Accounting & Finance Working Papers

This paper provides a comparative analysis of the nature of accounting education in Singapore and Sri Lanka. Both these countries were British colonies for nearly one hundred and fifty years and inherited their accounting education from the British. Consequently, even after nearly fifty years of independence, Sri Lanka is still following the colonial system for producing its accountants. Singapore, however, has successfully moved away from it within four years of independence. More importantly, the paper indicates that if a developing country continues to depend so heavily on foreign accounting bodies or produces accountants locally through education programmes based on the …

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Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki Jan 1997

Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki

Faculty of Business - Accounting & Finance Working Papers

After the Islamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the Islamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in Iran in 1982. Since then, undergraduate accounting programmes of all universities have been conducted on the basis of this common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms ofeducational objectives and economic conditions of the country. This study examined the nature and content of the above curriculum with the purpose of …

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Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman Jan 1997

Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman

Faculty of Business - Accounting & Finance Working Papers

It is well-known (e.g., Wald (1947)) that complicated betting strategies and stopping times cannot turn unfavourable games into favourable ones. While economists tend to attribute individuals' willingness to play such games to irrationality (as might be modeled by increasing marginal utility, for example) the present paper presents an example which suggests an alternative model, one which suggests that negative expected-value (EV) gamblers may in some instances be behaving rationally after all.

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