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Full-Text Articles in Business

1993 Budget Of Transition., Shonekan E.A.O. Chief Mar 1993

1993 Budget Of Transition., Shonekan E.A.O. Chief

Bullion

A Federal Government proposals for the 1993 budget of transition with wide ramifications for the third republic and the long-run survival of Nigeria. Also serves as a guide for laying sound foundation for growth and development in the next decade and beyond.


Students' Understanding Of Accounting Concepts And The Effects Of A Computerised Accounting Package: Preliminary Results Of An International Study, M. A. Kaidonis Jan 1993

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.


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 Jan 1993

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 …


Accounting, Sexual Repression, And Pacioli, E. Rigby Jan 1993

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.