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Colonialism Of Accounting Education In Developing Countries: The Experiences Of Singapore And Sri Lanka, H. Wijewardena, S. Yapa
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 …
In The Search For Accounting Knowledge - Everything Old Is New Again, A. Kurtovic, K. Cooper
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 …
Undergraduate Accounting Curriculum: The Unique Case Of Iran, H. Wijewardena, J. Roudaki
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 …
Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman
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.