Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Business
International Convergence Of Accounting Standards: The Case Of The Australian Foreign Currency Standard, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
For some time, there has been a push towards the harmonisation of accounting standards throughout the world. Given international trade in corporate securities and the growth of multinational companies, the harmonisation of accounting standards is clearly desirable. However, as this paper shows, full harmonisation is unlikely to be achieved. The reason for this is that accounting standards are not merely technical rules. They have economic consequences and, thereby, have political implications for both the preparers and users of financial statements. The fact that economic conditions vary from country to country, means that accounting methods that are acceptable in one country …
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
Traditional theories of language fail to recognise the social/political/historical influences on an accounting language. It is with a "critical" perspective that our paper addresses a problematic formation of accounting language. Specifically, we are concerned with the fact that some have the ability to be heard in accounting situations, while others are ignored, or reinterpreted. Our explanation of this is that accounting has experienced linguistic unification, which has resulted in the accounting profession imposing an "official" accounting language and maintaining control over it's use. This "official" accounting language is (re)produced continually, and our hope is that this cycle will be broken.
The Lecture A Teaching Strategy For Large Groups: A Reprise, G. K. Laing
The Lecture A Teaching Strategy For Large Groups: A Reprise, G. K. Laing
Faculty of Business - Accounting & Finance Working Papers
This paper presents a summary of the issues concerning the viability of the "lecture" as a teaching strategy for large groups. A review of the accounting literature suggests that research and debate regarding the role of the lecture in the learning process has been minimal. Historically, the changes that have occurred in the lecture were the result of new technologies applied to the presentation process. It is suggested that one result of technological advancements in society has been the creation of a discerning/sophisticated audience (students). The implication drawn is that the lecture needs to adapt to match such changes in …