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- Accounting (3)
- Society's Values and Expectations. (1)
- differential performances. (1)
- Accounting education (1)
- Accounting information systems (1)
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- Activity-based costing (1)
- Auditing Standards (1)
- Culture (1)
- Economic Consequences; Ethics; Representational Faithfulness; Truth (1)
- Financial reporting (1)
- Full disclosure (1)
- Geertz (1)
- Gibson Burrell (1)
- Hermeneutics (1)
- Interpretive philosophy (1)
- Knowledge (1)
- Management accounting (1)
- Pedagogy (1)
- Perceived Independence (1)
- Perceptual Differences (1)
- Power (1)
- Private binding rulings (1)
- Sexuality (1)
- Social responsibility (1)
- Taxation (1)
- User perceptions (1)
- Usury (1)
Articles 1 - 12 of 12
Full-Text Articles in Business
Socially Responsible Accounting Reporting: Financial Aspects, A. Sadeghzadeh
Socially Responsible Accounting Reporting: Financial Aspects, A. Sadeghzadeh
Faculty of Business - Accounting & Finance Working Papers
The shortcomings of financial reports in some respects, have been criticised by many researchers and academicians. In this study some of the main shortcomings, associated with the acknowledged functions of financial reports, are pointed out and the necessity for regulating accounting reporting is justified. Based on the generally accepted concept of full disclosure, the role and responsibilities of financial reporting is highlighted and "socially responsible accounting reporting", in relation to the influence of culture on accounting, is defined.
Usury Revisited, J. H. Cooney
Usury Revisited, J. H. Cooney
Faculty of Business - Accounting & Finance Working Papers
Among other things, the recession has served to make people acutely aware of the relationship between economic activity and interest charges. For some 2000 years such charges were subject to close scrutiny because of the general animosity, at least in principle, to usury. However, systematic, study of usury declined markedly after Bentham's defence which has mounted towards the close of the eighteenth century. While Bentham undoubtedly exposed weaknesses in the attempts made to contain usury, insights gained by prior study of the problem have ongoing relevance.
A Cultural Analysis Of Management Accounting Practices: An Introductory Work, E. R. Rasyid, M. J. Gaffikin
A Cultural Analysis Of Management Accounting Practices: An Introductory Work, E. R. Rasyid, M. J. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
As an introductory work of a PhD research project, this paper is about methodological choice. It is argued that hermeneutics or interpretive philosophy is proper for studying how accounting is practiced in its cultural contexts. This paper then introduces Geertz's conception of interpretive culture. It is argued that Geertz' s interpretive cultural thought suggests an alternative perspective for an attempt to understand how management accounting is implicated in its organisational cultural context. Thereafter a research agenda for the research project is determined.
Students' Understanding Of Accounting Concepts And The Effects Of A Computerised Accounting Package: Preliminary Results Of An International Study, M. A. Kaidonis
Faculty of Business - Accounting & Finance Working Papers
This paper focuses on the use of a PC-based accounting package (Sybiz Plus rev L), to help teach accounting information systems concepts. Australian and Hong Kong students were used to investigate whether the use of computerised accounting information systems actually helped the students' understanding of accounting concepts. The students' identification numbers were used to match each students' performance before and after the Sybiz section. Accounting concepts were tested using true/false and multiple choice tests divided into five parts to identify different concepts. A questionnaire seeking demographic detail was given to the students to identify contributing variables.
User Perceptions Of An Application Of Activity-Based Costing, G. Norris
User Perceptions Of An Application Of Activity-Based Costing, G. Norris
Faculty of Business - Accounting & Finance Working Papers
It appears from the literature that the adoption of Activity-Based Costing methods is a growing trend in management accounting, although this has yet to be assessed empirically [Spicer 1992:1]. Any change depends on two prime factors - feasibility and motivation - and it must be admitted that computerisation has made the implementation and utilisation of a more complex costing method feasible. Many firms are being forced to reassess their cost accounting system in response to a recognition that the data being generated cannot assist with many of the analyses and decisions to be made [Cooper and Kaplan 1991b:267].
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
Faculty of Business - Accounting & Finance Working Papers
One of the criticisms directed at the accounting profession is that auditing standards are determined, examined, evaluated and interpreted by accountants themselves through their professional bodies. It appears that auditing standards fall behind changes in society's values and expectations. This paper examines the need for and significance of incorporating changes in society's values and expectations into auditing standards as perceived by different groups within Australian society. This examination is based on a questionnaire survey of external auditors, company accountants, internal auditors, solicitors, academics, taxation officers, company directors and others. The study revealed that these groups support the need for the …
Power And Knowledge In Accounting: Some Analysis And Thoughts On Social, Political, And Economic Forces In Accounting And Profession In Indonesia (1800-1950s), E. G. Sukoharsono, M. J. Gaffikin
Power And Knowledge In Accounting: Some Analysis And Thoughts On Social, Political, And Economic Forces In Accounting And Profession In Indonesia (1800-1950s), E. G. Sukoharsono, M. J. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
The paper provides some preliminary analyses and thoughts on long-term qualitative research project investigating the power-knowledge relations of the emergence, existence, and penetration of accounting in the social context. This first analysis is to explicate accounting and its relation to the Foucauldian power-knowledge concept. The second analysis is that the historical understanding of the development - up to 1950s condition of accounting practice and profession in Indonesia has been moulded heavily by the issues of colonialism's legacy. It was the fact that the Dutch accounting practices have dominated even after the independence of Indonesia. The third and fourth analyses has …
Standard Setting And Economic Consequences: An Ethical Issue, P. Collett
Standard Setting And Economic Consequences: An Ethical Issue, P. Collett
Faculty of Business - Accounting & Finance Working Papers
The Australian Conceptual Framework requirement that standard setters have to take into account the economic consequences of their decisions is examined, particularly in relation to the possibility that qualitative criteria like representational faithfulness might have to be sacrificed in doing so. The claim that the need for such a sacrifice does not arise because representational faithfulness is a notion which cannot be usefully applied to the evaluation of accounting information is analysed and found wanting. Problems associated with requiring standard setters to consider economic consequences are shown to be manageable only after the ethical implications of their task are identified …
Relative Profitability Of Multinational Enterprises In A Developing Host Country: The Sri Lankan Experience, H. Wijewardena
Relative Profitability Of Multinational Enterprises In A Developing Host Country: The Sri Lankan Experience, H. Wijewardena
Faculty of Business - Accounting & Finance Working Papers
Multinational enterprises (MNEs) have played a vital role in the economies of developing countries. However, empirical studies on some crucial aspects of MNE involvement in these economies appear to be inadequate. One such aspect is the profitability of MNEs vis a vis indigenous enterprises. Therefore, covering a wider spectrum of individual country situations is needed in order to broaden our understanding of this aspect of MNE operations. This paper attempts to shed some light on this aspect through an analysis of balance sheet data of a sample of MNE affiliates operating in the manufacturing sector of Sri Lanka. The empirical …
Accounting, Sexual Repression, And Pacioli, E. Rigby
Accounting, Sexual Repression, And Pacioli, E. Rigby
Faculty of Business - Accounting & Finance Working Papers
In "No Accounting For Sexuality", Gibson Burrell claimed that by seeking evidence "in other fields of knowledge", using" little historical documentation" and engaging in "speculative" discussion he was able "undoubtedly" and "clearly" to paint a picture of a monastery and a Church which suppressed sexuality and influenced the life of the monk responsible for the development of double-entry bookkeeping. This paper critically evaluates Burrell's historical method and presents evidence which conflicts with his sources. It argues for a feminist critique of accounting using historiography, rather than the uncritical use of secondary sources when writing feminists' accounts of accounting.
Private Binding Rulings With Self Assessment, J. Fitzgerald
Private Binding Rulings With Self Assessment, J. Fitzgerald
Faculty of Business - Accounting & Finance Working Papers
The Taxation Laws Amendment [Self Assessment] Act 1992, [Act No. 101 of 1992], provided for a system of binding and, in some cases, reviewable tax rulings. Rulings may be either Public or Private. To-day I will be talking to you about Private [Binding] Rulings but it would assist if I just spoke briefly about Public Rulings which incidentally are not reviewable. Only Private Rulings will be reviewable by the Administrative Appeals Tribunal [AAT] or the courts.
Accounting Education In Australia And Japan: A Comparative Examination, H. Wijewardena, S. Cooray
Accounting Education In Australia And Japan: A Comparative Examination, H. Wijewardena, S. Cooray
Faculty of Business - Accounting & Finance Working Papers
In recent years there has been a great concern among governments, professional bodies and educators for changes in accounting education. It seems useful for planners of such changes to consider the methods of training accountants in different countries as one country can learn from the experiences of another. In the existing literature, however, there is a dearth of comparative studies on this area of education in different countries. This paper presents an analysis of accounting education in Australia and Japan highlighting the major differences in the two countries. The analysis reveals that accounting education in Australia places emphasis on financial …