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Articles 1 - 30 of 39
Full-Text Articles in Accounting
Voluntary Employee Disclosures In Australian Annual Reports Applying Ullmann’S Stakeholder Theory, Pamela Kent, Carolyn Windsor, Tamara Zunker
Voluntary Employee Disclosures In Australian Annual Reports Applying Ullmann’S Stakeholder Theory, Pamela Kent, Carolyn Windsor, Tamara Zunker
Tamara Zunker
Extract:Many companies state in their reports that their employees are the company’s most valuable resource (Flamholtz, 1999; Gröjer and Johanson, 1999; Guthrie, Petty and Johanson, 2001; Mouritsen, 1998; Petty and Guthrie, 2000). The purpose of this paper is to examine voluntarily employee 1 disclosures in Australian corporate annual reports by applying Ullmann’s (1985) three dimensional stakeholder framework comprising stakeholder power, strategic posture and economic performance. This study first investigates the propensity of companies to disclose voluntary employee information in relation to stakeholder employee power which is represented by employee share ownership and union membership. Second, strategic posture denoted by corporate …
Voluntary Employee Disclosures In Australian Annual Reports Applying Ullmann’S Stakeholder Theory, Pamela Kent, Carolyn Windsor, Tamara Zunker
Voluntary Employee Disclosures In Australian Annual Reports Applying Ullmann’S Stakeholder Theory, Pamela Kent, Carolyn Windsor, Tamara Zunker
Pamela Kent
Extract:Many companies state in their reports that their employees are the company’s most valuable resource (Flamholtz, 1999; Gröjer and Johanson, 1999; Guthrie, Petty and Johanson, 2001; Mouritsen, 1998; Petty and Guthrie, 2000). The purpose of this paper is to examine voluntarily employee 1 disclosures in Australian corporate annual reports by applying Ullmann’s (1985) three dimensional stakeholder framework comprising stakeholder power, strategic posture and economic performance. This study first investigates the propensity of companies to disclose voluntary employee information in relation to stakeholder employee power which is represented by employee share ownership and union membership. Second, strategic posture denoted by corporate …
Micro And Macro Determinants Of Financial Distress, Ray Mcnamara, Keith Duncan, Simone Kelly
Micro And Macro Determinants Of Financial Distress, Ray Mcnamara, Keith Duncan, Simone Kelly
Keith Duncan
One criticism of failure prediction models is the bias resulting from pooling failure data over years when economic conditions might influence the failure of a firm. This research incorporates both macroeconomic variables and firm specific variables in explaining corporate failure. The results suggest that including economic variables improve the explanation of failure by ten percent. The economic variables included in the analysis were one-year lag in change in GDP, a two-year lag in interest rates, a one-year lag in the share price index, and a one-year lag in corporate profits. Economic variables were identified using a principal component analysis of …
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Ray McNamara
This paper explores current trends in knowledge growth and decay, globalization, technology and education. Business education in the new millennium is shaped by these trends. This contextual backdrop raises both educational and business issues which are explored with exemplars from a successful cross-cultural blended MBA program. The educational issues considered include educational relevance, lifelong learning objectives, education vs. training, needs of the target audience, what is the language of instruction, as well as issues of assessment and outcome measurement. The business issues include a fair return to all parties, responsibilities, management and communication systems and dispute resolution. In a globalized, …
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara
Simone Kelly
This paper explores current trends in knowledge growth and decay, globalization, technology and education. Business education in the new millennium is shaped by these trends. This contextual backdrop raises both educational and business issues which are explored with exemplars from a successful cross-cultural blended MBA program. The educational issues considered include educational relevance, lifelong learning objectives, education vs. training, needs of the target audience, what is the language of instruction, as well as issues of assessment and outcome measurement. The business issues include a fair return to all parties, responsibilities, management and communication systems and dispute resolution. In a globalized, …
Micro And Macro Determinants Of Financial Distress, Ray Mcnamara, Keith Duncan, Simone Kelly
Micro And Macro Determinants Of Financial Distress, Ray Mcnamara, Keith Duncan, Simone Kelly
Simone Kelly
One criticism of failure prediction models is the bias resulting from pooling failure data over years when economic conditions might influence the failure of a firm. This research incorporates both macroeconomic variables and firm specific variables in explaining corporate failure. The results suggest that including economic variables improve the explanation of failure by ten percent. The economic variables included in the analysis were one-year lag in change in GDP, a two-year lag in interest rates, a one-year lag in the share price index, and a one-year lag in corporate profits. Economic variables were identified using a principal component analysis of …
Inventory Valuation, Company Value, And The Uncertainty Principle, Catherine Whelan, Simone Kelly, Ray Mcnamara, Jasper Verkleij
Inventory Valuation, Company Value, And The Uncertainty Principle, Catherine Whelan, Simone Kelly, Ray Mcnamara, Jasper Verkleij
Ray McNamara
Extract:One of the key elements to the operation of capital markets is information efficiency (Ball and Brown 1968). Both the IASB and the FASB frameworks emphasize decision usefulness, particularly to investors in capital markets, as the primary focus of general purpose financial statements. While theoretically, market values are determined by estimating discounted cash flows (Copeland, Weston et al. 2005; Brealey 2007), practical observations suggest a role for accounting information in the valuation process. Market information suggests that practitioners use the accounting performance measure “earnings” for firm valuation and determination of share prices.
Inventory Valuation, Company Value, And The Uncertainty Principle, Catherine Whelan, Simone Kelly, Ray Mcnamara, Jasper Verkleij
Inventory Valuation, Company Value, And The Uncertainty Principle, Catherine Whelan, Simone Kelly, Ray Mcnamara, Jasper Verkleij
Simone Kelly
Extract:One of the key elements to the operation of capital markets is information efficiency (Ball and Brown 1968). Both the IASB and the FASB frameworks emphasize decision usefulness, particularly to investors in capital markets, as the primary focus of general purpose financial statements. While theoretically, market values are determined by estimating discounted cash flows (Copeland, Weston et al. 2005; Brealey 2007), practical observations suggest a role for accounting information in the valuation process. Market information suggests that practitioners use the accounting performance measure “earnings” for firm valuation and determination of share prices.
Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Bukar Zanna Waziri Mr
Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Bukar Zanna Waziri Mr
Bukar Zanna Waziri Mr
The operations of multinational oil companies (MNOCs) in Nigeria over the years have translated into perpetual economic upsurge with compromised social and environmental tendencies. To this end, the study assesses the sustainability disclosure performance of MNOCs operating in Nigeria by making comparison between the actual practical performance and their reported disclosures regarding sustainability. The study used secondary data inform of discrete (sustainability, corporate social responsibility, safety, environmental, corporate citizenship reports via content analysis to generate variables for statistical analysis. Global Reporting Initiative (GRI), Three Dimensions (3D) sustainability disclosure performance indicators are then used as a standard gauge of MNOCs sustainability …
Istanbul’S Current Status And Potential For Becoming An International Financial Centre, Hasmet Sarigul
Istanbul’S Current Status And Potential For Becoming An International Financial Centre, Hasmet Sarigul
Hasmet Sarigul
The Turkish government has been pursuing a goal to turn Istanbul into a regional centre for finance and then, an international one. However, creating an international financial centre where international demand and supply of funds meet is not an easy process. In this context, we aimed to examine the current status and the potential of Istanbul to become an international financial centre. In order to reach the aim of the study, firstly, the characteristics of an international financial centre have been explained and a brief overview of the Turkish government’s official plans of development of the international financial centre have …
Helping Hands, Gary Pan
Helping Hands, Gary Pan
Gary PAN
With economic uncertainty prevailing in recent years, Singapore is being confronted with the challenges of managing growing aging population, acute land and labour constraints and rising business operating costs. If left unchecked, these challenges may threaten Singapore’s economic well-being and consequently its status as a global and financial hub. To address these challenges, many believe productivity-driven growth can deliver sustainable and inclusive economic development and improve Singapore’s standard of living over time. The National Productivity and Continuing Education Council (NPCEC), set up to spur Singapore to step up its efforts to boost skills and enterprise productivity, has identified the accountancy …
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow
Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow
Gary PAN
This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …
Change Management: The People Dimension, Gary Pan
Change Management: The People Dimension, Gary Pan
Gary PAN
Many accounting professionals believe it is important to raise productivity in the accounting sector. A recent survey conducted by the Institute of Management Accountants (2011), however, highlighted that raising productivity, while a very important topic, can be a daunting challenge. Therefore, the urgent issue facing the accounting sector is to address the critical concern of how accounting professionals can be more productive?
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
Marie E. Archambault
his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
Jeffrey Archambault
his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …
Theoretical Structure For Launching New Product Development (Npd) In Automotive Industry, Mahdi Naqdi Bahar Mr
Theoretical Structure For Launching New Product Development (Npd) In Automotive Industry, Mahdi Naqdi Bahar Mr
Mahdi Naqdi Bahar
New product development (NPD) is critical strategy in automotive industry.(NPD) is a necessary activity automakers’ survive in today’s turbulent markets. Many automakers have built competitiveness and obtained tremendous profit through (NPD) Automakers to provide variety of customer’s demands also revenue growth and competition need to be innovative. (NPD) framework will provide practical way to approach to its goal. The purpose of this paper is to review the nature of (NPD).it consider classification of (NPD) in automotive industry. Necessity of launching (NPD) in automotive industry, benefits of being the first in automotive industry and factors that affect (NPD) by introducing a …
Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool By Prof. Benjamin, Professor Ben C Osisioma
Fraud Prevention In Nigeria: Applying The Forensic Accounting Tool By Prof. Benjamin, Professor Ben C Osisioma
Prof Ben Chuka Osisioma
The spate of global scandals and corporate misadventures that began with the energy giant, Enron in the years 2000 to 2002, the Asian Financial Crisis of 1997/98, and the global Financial Meltdown of 2008, rocked the accountancy profession and sharply drew attention to the need for the profession to re-invent itself and re-define its focus in the new millennium. Accounting practitioners world-wide, have tested the limits of creative accounting, and the verdict of the marketplace is that the era of sharp and unwholesome practices are over for good. Part of the professional response to challenge of this era, is the …
Conceptual Framework For Launching And Implementing Target Costing In Automotive Industry, Mahdi Naqdi Bahar Mr
Conceptual Framework For Launching And Implementing Target Costing In Automotive Industry, Mahdi Naqdi Bahar Mr
Mahdi Naqdi Bahar
Target costing system is one approach which it’s launching and implementing accurately in automotive industry will bring advantages for automakers .present paper explains features of the system of target costing as a strategic cost management tool to support the cost reduction process in developing and designing phase of new product in automotive industry through presenting a framework. Due to observations it is found that when automaker’s performance is based on target costing system, automaker has achieved goals regarding to customer’s demand and company’s profitability.
Factoring As A Financing Option In Turkey : A Comparative Study, Hasmet Sarigul
Factoring As A Financing Option In Turkey : A Comparative Study, Hasmet Sarigul
Hasmet Sarigul
Factoring is a form of short-term commercial finance based on the selling of trade debts at a discount from one party to another. Factoring is one of the oldest methods of business financing in developed countries. The Factoring operations in Turkey began in late 1980s as a product of commercial banks and started to become the activity of separately established factoring companies in the early 1990s. The basic frame of this study constitutes an empirical comparison of factoring companies in Turkey as bank subsidiaries and independent factoring companies in terms of some selected financial ratios in 2009 and 2010 years. …
Global Accounting Rules - An Unfeasible Aim, Shyam Sunder, Stella Fearnley
Global Accounting Rules - An Unfeasible Aim, Shyam Sunder, Stella Fearnley
Shyam Sunder
No abstract provided.
Reviewing Rotation, Tracey Ball, Jonathan Glover, Karim Jamal, Rozina Kassam, Ken Kouri, D. Brad Paterson, Suresh Radhakrishnan, Shyam Sunder
Reviewing Rotation, Tracey Ball, Jonathan Glover, Karim Jamal, Rozina Kassam, Ken Kouri, D. Brad Paterson, Suresh Radhakrishnan, Shyam Sunder
Shyam Sunder
No abstract provided.
A Framework To Audit Intellectual Capital, Indra Abeysekera
A Framework To Audit Intellectual Capital, Indra Abeysekera
Indra Abeysekera
Until recently few firms have attempted to measure and assess Knowledge, the new intangible. Previous research shows that key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed and inconsistently reported. Two types of audit are available: auditing by competence, and auditing individual or a spectrum of items. There are several methods for auditing these types, and selection depends both on the type of audit, and whether the aim is to quantify monetarily, to make comparisons, or to set benchmarks. A better way to approach the audit is to combine more than one method and audit object, so …
Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera
Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera
Indra Abeysekera
This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by the software firms. The study conducted semi-structured interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their …
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera
Indra Abeysekera
Purpose - This paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations. Design/methodology/approach - The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar …
Accounting Meets Politics: Theoretical Interpretation Of Key Events (1940 To 2003) Of The Accounting Profession In Australia, Indra Abeysekera
Accounting Meets Politics: Theoretical Interpretation Of Key Events (1940 To 2003) Of The Accounting Profession In Australia, Indra Abeysekera
Indra Abeysekera
This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political constituent (the government) and the accounting profession. The paper attempts to demonstrate how the corporatist view can help us understand the social nature of accounting and how the accounting profession can gain a greater awareness of this reality. Finally, the paper questions whether the accounting profession in Australia has entered an episode of liberal ideals imposed by the …
How Is Intellectual Capital Being Reported In A Developing Nation?, Indra Abeysekera, J. Guthrie
How Is Intellectual Capital Being Reported In A Developing Nation?, Indra Abeysekera, J. Guthrie
Indra Abeysekera
To ascertain the status of intellectual capital reporting in a developing nation, this study examined annual reports of the top 30 companies in Sri Lanka. These were analysed using content analysis, and data were recorded in a theoretically backed coding framework with 45 intellectual capital items that were categorized into internal, external and human capital. The findings indicated that the most reported was external capital by frequency and human capital by line count. Only a small proportion of intellectual capital items reported were quantified.
The Critique Of Accounting Theory, M. Gaffikin
The Critique Of Accounting Theory, M. Gaffikin
Michael Gaffikin
In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives have suffered from severe shortcomings. Fortunately, there are other perspectives on accounting which may prove more fruitful and some of these will be discussed in this paper. A common element in many of these alternatives approaches is to view accounting …
Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin
Implications For Accounting Educators Of Student Socio-Economic Circumstances, A. De Zoysa, K. Rudkin
Anura De Zoysa
This study investigates the relationship between students’ socio-economic circumstances and students’ academic performance in an undergraduate accounting degree at a regional Australian university. The employment patterns and course participation preferences of accounting students are documented to understand actions needed to better attract future quality accounting students. The pilot study encompassed a survey of one hundred third year accounting students. It found no direct significant relationship between students’ paid work and their academic performance. Significantly the study revealed a positive relationship between student shift work and academic performance. Other findings were that students displayed a preference for online materials as opposed …
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark
Ciorstan Smark
Please find following a submission to the Independent Review of the Environment Protection and Biodiversity Conservation (EPBC) Act 1999. This submission focuses on reviewing the level of compliance with Section 516A (Annual reports to deal with environmental matters) of the EPBC Act 1999 by addressing the following questions raised in the Independent Review of the EPBC Act’s Discussion Paper: Question 37 – Does the Act contain sufficient comprehensive and appropriate range of enforcement mechanisms? Are those mechanisms capable of deterring and responding to contraventions of the Act? Question 40 – Does the Act provide sufficient guidance for decision makers in …
A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University
A Vision And Method In Studying Abdul-Wahab El-Bayyati Poetry, Philadelphia University
Philadelphia University, Jordan
No abstract provided.