Business Commons^™

Corporate Social Disclosure By Westpac Banking Corporation: A Study Of Social Impact Reports (2002 – 2004), Hung Do, Carol A. Tilt, Matthew V. Tilling

Business Conference Papers

While a number of studies of Corporate Social Disclosure (CSD) focus on the annual report as the principal means of communication, this paper presents an exploratory examination of the Social Impact Reports of a large, Australian company – Westpac Banking Corporation Ltd – for the period 2002-2004. It considers whether there is a relationship between media attention and disclosures made in Westpac’s reports, in light of Legitimacy Theory. Westpac’s reports were prepared in a formulaic manner, the disclosures were generally positive with little quantitative data, and covered the areas of environment, customer, employees and community. Westpac’s disclosures appeared to be …

Ada News Convention Daily - 2007 Day 3, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

Ada News Convention Daily - 2007 Day 4, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

Ada News Convention Daily - 2007 Day 2, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

From The Editors, Herbert Sherman, Joshua Shuart, Laurence Weinstein

New England Journal of Entrepreneurship

No abstract provided.

Fostering Entrepreneurship: Developing A Risk-Taking Culture In Singapore, Balbir B. Bhasin

New England Journal of Entrepreneurship

About 10 years ago the Singapore Government realized that entrepreneurial spirit was lacking in its general population. These conclusions were confirmed by an empirical survey, the Global Entrepreneurship Monitor (GEM), an annual assessment of the national level of entrepreneurial activity. The paternalistic and authoritative approach of the government contributed to the general population’s averseness to participating in risk-oriented ventures.

Removing impediments to entrepreneurship is a key challenge for the government and the business sector if the island republic is to maintain its national competitiveness. This article explores the various initiatives taken by the government to stimulate risk-taking and attempts to …

The Tale Of Iranian Entrepreneurs In The United States, Keramat Poorsoltan

New England Journal of Entrepreneurship

In practice and in theory, as the findings of this research reveal, the Iranian business community is a new and different, nonconforming immigrant group in the United States. This study explores certain aspects of the Iranian business community in light of a survey done by the author.The article compares and contrasts findings of the survey with those of existing literature that has been written about the business communities of various ethnic groups. The results of this study disagree with the literature in most areas. One difference is that the Iranian business community in the United States does not fit into …

New England Journal Of Entrepreneurship, Fall 2007

New England Journal of Entrepreneurship

No abstract provided.

The Entrepreneurial Director, Bruce Sherony

New England Journal of Entrepreneurship

The argument that the board of directors can be a helpful tool for entrepreneurships and small businesses derives from the rationale for using boards from both a macro and a micro perspective. Society depends on boards to provide overall checks and balances in the running of businesses. This could not be more evident from the role of the board in Enron’s collapse (U.S. Senate 2002). The board’s value to the entrepreneur is found in the application of the micro perspective. Two sets of recommendations are developed to formulate an improved model of directorship actions and behaviors. First, duties and responsibilities …

Organizations As Place Builders, David F. Thomas, Jennifer E. Cross

Management Faculty Publications

We argue that the role of organizations as agents in the construction of place has been overlooked in the management and organizations literature. Using concepts from sociology, cultural geography, and management, we develop a typology that illustrates how organizations contribute to the social construction of place. This typology presents an analytic scheme for examining the place-building characteristics of organizations and a basis for developing theories on the interdependence between places and organizations.

2007 Nsu Sharks Women's Soccer Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Revealing The Antecedents And Benefits Of Kms Use: An Exploratory Study In A Petroleum Company In Oman, Kamla Al-Busaidi '05, Lorne Olfman, Terry Ryan, Gondy Leroy

CGU Faculty Publications and Research

This pilot study aimed to explore technical and social antecedents and benefits of KMS use in a petroleum company in Oman. Data was collected through questionnaire given to KMS users. From the technical perspective, results uncovered that both knowledge utilizers and contributors were concerned about the system ease of use, speed and integration. Knowledge utilizers also valued knowledge richness in terms of relevancy and timeliness. From the social perspective, both knowledge utilizers and contributors considered time/availability as the major determinant of their behaviors. The results also suggested that knowledge utillizers valued the technical factors more than the social factors, whereas, …

In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Infotech Update, Volume 16, Number 1, January/February 2007, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.

End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley

Accounting Historians Journal

On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the …

Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig

Accounting Historians Journal

This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double- entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, …

Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster

Accounting Historians Journal

This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …

Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Accountants In The British Census, John Richard Edwards, Stephen P. Walker

Accounting Historians Journal

Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …

Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians

Accounting Historians Journal

The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, 2008.

Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura

Accounting Historians Journal

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM …

Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd

Accounting Historians Journal

In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …