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Full-Text Articles in Accounting
User Perceptions Of An Application Of Activity-Based Costing, G. Norris
User Perceptions Of An Application Of Activity-Based Costing, G. Norris
Faculty of Business - Accounting & Finance Working Papers
It appears from the literature that the adoption of Activity-Based Costing methods is a growing trend in management accounting, although this has yet to be assessed empirically [Spicer 1992:1]. Any change depends on two prime factors - feasibility and motivation - and it must be admitted that computerisation has made the implementation and utilisation of a more complex costing method feasible. Many firms are being forced to reassess their cost accounting system in response to a recognition that the data being generated cannot assist with many of the analyses and decisions to be made [Cooper and Kaplan 1991b:267].
Accounting, Sexual Repression, And Pacioli, E. Rigby
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.
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
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 …
A Cultural Analysis Of Management Accounting Practices: An Introductory Work, E. R. Rasyid, M. J. Gaffikin
A Cultural Analysis Of Management Accounting Practices: An Introductory Work, E. R. Rasyid, M. J. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
As an introductory work of a PhD research project, this paper is about methodological choice. It is argued that hermeneutics or interpretive philosophy is proper for studying how accounting is practiced in its cultural contexts. This paper then introduces Geertz's conception of interpretive culture. It is argued that Geertz' s interpretive cultural thought suggests an alternative perspective for an attempt to understand how management accounting is implicated in its organisational cultural context. Thereafter a research agenda for the research project is determined.
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.
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
The Incorporation Of Society's Values And Expectations Into Auditing Standards, O. A. Zaid
Faculty of Business - Accounting & Finance Working Papers
One of the criticisms directed at the accounting profession is that auditing standards are determined, examined, evaluated and interpreted by accountants themselves through their professional bodies. It appears that auditing standards fall behind changes in society's values and expectations. This paper examines the need for and significance of incorporating changes in society's values and expectations into auditing standards as perceived by different groups within Australian society. This examination is based on a questionnaire survey of external auditors, company accountants, internal auditors, solicitors, academics, taxation officers, company directors and others. The study revealed that these groups support the need for the …
Accounting Education In Australia And Japan: A Comparative Examination, H. Wijewardena, S. Cooray
Accounting Education In Australia And Japan: A Comparative Examination, H. Wijewardena, S. Cooray
Faculty of Business - Accounting & Finance Working Papers
In recent years there has been a great concern among governments, professional bodies and educators for changes in accounting education. It seems useful for planners of such changes to consider the methods of training accountants in different countries as one country can learn from the experiences of another. In the existing literature, however, there is a dearth of comparative studies on this area of education in different countries. This paper presents an analysis of accounting education in Australia and Japan highlighting the major differences in the two countries. The analysis reveals that accounting education in Australia places emphasis on financial …