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Full-Text Articles in Business
Quality Financial Reporting: Why You Need It And How To Implement It, Paul Miller, Paul Bahnson
Quality Financial Reporting: Why You Need It And How To Implement It, Paul Miller, Paul Bahnson
Paul R. Bahnson
Many of today's corporate managers use a financial reporting strategy that is irrational, charge the authors of this article. Instead, they offer a new strategy—along with a useful evaluation checklist, and advice for implementation.
When "Aha Moments" Make All The Difference, Nancy Napier, Paul Bahnson, Roy Glen, Cheryl Maille, Kirk Smith, Harry White
When "Aha Moments" Make All The Difference, Nancy Napier, Paul Bahnson, Roy Glen, Cheryl Maille, Kirk Smith, Harry White
Paul R. Bahnson
What makes a seasoned group of faculty members sit up straight and learn something remarkable? It happens when the members go through a process to develop a new product and realize that what (should) happen is not what does happen and that the difference comes from the "aha moments" along the way. In this article, the authors track the development of a new venture start up—of a young entrepreneurial business school, lacking regional or national image, and the process faculty members experienced in creating a highly differentiated potentially brand-creating new executive MBA program. Specifically, they reflect on the design and …
Continuing The Normative Dialog: Illuminating The Asset/Liability Theory, Paul Miller, Paul Bahnson
Continuing The Normative Dialog: Illuminating The Asset/Liability Theory, Paul Miller, Paul Bahnson
Paul R. Bahnson
This paper responds to the call in Dichev (2008) for rekindling the public discussion of normative accounting theories and analyses. Our goal is to enable and encourage members of the accounting academy to participate productively in dialogs with policy makers and to bring normative theory and analysis into their classrooms to help prepare students for more productive careers as practitioners or educators. Toward that end, we begin by explaining our position on the functional role for normativism. Next we offer up five guidelines to be applied in constructing and analyzing normative accounting theories. The guidelines are then used to frame …