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Full-Text Articles in Business
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Carolyn A Galantine CPA., PhD
This paper employs Data Envelopment Analysis to investigate returns to scale patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes–Oxley Act. Using contemporary survey data from Accounting Today's top-100 accounting firms for the years 2003 and 2004, our results indicate that the very largest accounting (first tier) firms display constant returns to scale, whereas approximately half of the smaller (second tier) firms exhibit increasing returns to scale. These findings suggest that while very large firms are optimally scaled, there still are economic efficiencies to be gained through expanding the size of nearly half of the …
Corporate Disclosure Of The Decision To Change The Fiscal Year-End, Thomas Porter, Edward Swanson, Michael Wilkins, Lori Holder-Webb
Corporate Disclosure Of The Decision To Change The Fiscal Year-End, Thomas Porter, Edward Swanson, Michael Wilkins, Lori Holder-Webb
Michael S Wilkins
This paper investigates whether registrants comply with SEC rules designed to provide timely notification and transparent disclosure of the effects of a change in fiscal year-end. For a sample of 79 firms, the Form 8-K announcement of the change was filed late 25% of the time and no announcement was available for an additional 14% of the firms. In the subsequent Form 10-K, roughly half of the firms did not report operating results for both the transition period and a comparative period from the prior year, as required by the SEC. The rate of non-compliance was higher for firms audited …
Accounting For Managers, Anne Abraham, John Glynn, Michael Murphy, Bill Wilkinson
Accounting For Managers, Anne Abraham, John Glynn, Michael Murphy, Bill Wilkinson
Bill Wilkinson
No abstract provided.
Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington
Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington
Ed Arrington
Borrowing from the work of political theorists Sheldon Wolin and William Connolly, this essay seeks to provide additional rationalization for the expansion of accounting within domains like the public sector. We suggest that such an expansion is intimately linked to social and cultural transitions which have led political theorists to not only question modern political theory but to also recognize the political significance of practices like accounting to political theory. We contend that these same transitions also make possible expansions of accounting through NewPublicManagement (NPM) initiatives like the U.S.'s NationalPerformanceReview (NPR). Seen in this way, accounting theory begins to move …
Late-Modern Politics And The Ubiquity Of Accounting: The Expansion Of New Public Management Within The Us Public Sector, Ann Watkins, Cecil Arrington
Late-Modern Politics And The Ubiquity Of Accounting: The Expansion Of New Public Management Within The Us Public Sector, Ann Watkins, Cecil Arrington
Ed Arrington
No abstract provided.
Accounting In Other Wor(L)Ds: A Feminism Without Reserve, Teri Shearer, Cecil Arrington
Accounting In Other Wor(L)Ds: A Feminism Without Reserve, Teri Shearer, Cecil Arrington
Ed Arrington
Sexual identity, like economic identity, is a product of historical systems of discourse and representation: that is, sexual identity is produced culturally and linguistically. In this case, even the body iteself is not pre- or acultural. Instead, it is a socially inscribed "sexed" body, a body often constructed and made meaningful as either phallic (the masculine) or castrated (the feminine). Viewed in this light, sexual identity is not essential or biologistic. Instead, it is an artifact of morphology, produced through disursive effects.
Letting The Chat Out Of The Bag: Deconstruction, Privilege, And Accounting Research, Cecil Arrington, Jere Francis
Letting The Chat Out Of The Bag: Deconstruction, Privilege, And Accounting Research, Cecil Arrington, Jere Francis
Ed Arrington
There are signs on the intellectual scene that we are moving out of an era in the social sciences termed modernism - a belief that separating fact form value, truth form falsity, is just a matter of applying the right version of method.
The Development Of British Railway Accounting: 1800-1911, John Glynn
The Development Of British Railway Accounting: 1800-1911, John Glynn
John J Glynn
This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?
Accounting For Managers, John Glynn, Michael Murphy, Anne Abraham
Accounting For Managers, John Glynn, Michael Murphy, Anne Abraham
John J Glynn
Accounting for Managers is an established introductory survey text that is written to give students on executive or general MBA courses an overview of the role of accounting and finance in business, and is also suitable for undergraduates of business and management studies. The approach taken emphasises the conceptual underpinnings of the subject, and views it from the point of view of managers' need for information. Not least the book emphasises the increasing importance of general managers understanding the role played by their accounting and financial management colleagues. The book gives an appreciation of the three traditional subject divisions of …
Book Review: Public Sector Accounting And Financial Control: D. Henley, C. Holtman, A. Likierman And J. Perrin, John Glynn
John J Glynn
Since the second edition of this book was published in 1986 the rapid pace of development and change in public sector finance, fmancial control and accounting has continued apace. In the field of central government, the financial initiative has matured and there has been progress in developing improved performance indicators, reporting and individual accountability. The phased privatisation of nationalised industries and utilities continues. In local government the plans to replace domestic rates by the community charge, and new capital controls and possible changes in capital accounting pose new problems and challenges for financial managers. In the National Health Service attempts …
Public Sector Financial Control And Accounting, John Glynn
Public Sector Financial Control And Accounting, John Glynn
John J Glynn
No abstract provided.
Essential Concepts Of Business For Lawyers, Robert Rhee
Essential Concepts Of Business For Lawyers, Robert Rhee
Robert Rhee
Accounting and finance cannot be taught through the dense text and format typical of legal casebooks. Mirroring textbooks used at business schools with significant quantities of visuals, Essential Concepts of Business for Lawyers uses many graphical elements, including pictures, charts, diagrams, and tables. Engaging hypotheticals are fun and engaging, but they also illustrate the application of important concepts in business situations. At the end of every chapter, there are three forms of review and summary: Essential Terms, Key Concepts, and Review Questions. The text uses many examples, specially set in example boxes, to illustrate and reinforce difficult concepts. Completely up …
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara
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 …
Il Sistema Civilistico: Contabilità E Bilancio, Massimo Saita
Il Sistema Civilistico: Contabilità E Bilancio, Massimo Saita
Massimo Saita
No abstract provided.