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Articles 1 - 30 of 44
Full-Text Articles in Accounting
What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan
What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan
John N. WILLIAMS
No abstract provided.
Research For Accounting Policy, Shyam Sunder
Research For Accounting Policy, Shyam Sunder
The Relationship Between Pre-Employment Expectations, Experiences, And The Length Of Stay In Public Accounting, Margaret Y. Padgett, Kathy Paulson Gjerde, Susan B. Hughes, Carolyn J. Born
The Relationship Between Pre-Employment Expectations, Experiences, And The Length Of Stay In Public Accounting, Margaret Y. Padgett, Kathy Paulson Gjerde, Susan B. Hughes, Carolyn J. Born
Margaret Y. Padgett
This study examines the relationship between work-family conflict, employment expectations, and length of stay in public accounting. Length of stay is modeled as a function of demographic factors and job characteristics associated with work-family balance, measured in terms of the extent to which the employees' expectations matched their actual employment experiences. Results indicated that gender, the presence of children in the household, flexible schedules, and the presence of mentors were related to length of stay in public accounting.
The Bad News And The Good News: The Long-Term Consequences Of Having Used An Alternative Work Schedule, Margaret Padgett, Lynn Harland, Steve B. Moser
The Bad News And The Good News: The Long-Term Consequences Of Having Used An Alternative Work Schedule, Margaret Padgett, Lynn Harland, Steve B. Moser
Margaret Y. Padgett
Research suggests that women who adopt alternative work arrangements may be viewed less favorably than women who work a regular schedule. This study examined whether those negative perceptions persist even after the woman returns to a regular schedule. One hundred twenty-five employed MBA students participated in an experimental study in which work schedule was manipulated. Participants reviewed a personnel file for a female employee who was either on a regular schedule or who had previously been on a reduced-workload schedule. They then completed a questionnaire assessing their perceptions of the target employee. Contrary to the authors' expectations, results revealed that …
Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart
Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart
Pamela Kent
Extract: The research problem for this study is to identify factors that influence a company’s decision to purchase non-audit services (NAS) from their external auditor rather than from an alternative external NAS provider (hereafter described as an external consultant). The study examines whether a company’s competitive position and its corporate governance characteristics influence its choice of NAS provider. It also explores whether receiving a qualified audit opinion is associated with its decision to source NAS from an external consultant.
A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes
A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes
James F. Sander
International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Officials estimated that for 2005, the initial year of EU adoption, 8,000 financial statements were prepared in accordance with IFRS for the first time. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards. But existing …
The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan
The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan
James F. Sander
We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures. We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence …
The Effect Of Teaching Methods On Examination Performance And Attitudes In An Introductory Financial Accounting Course, Joseph Marcheggiani, Karel A. Updyke, James F. Sander
The Effect Of Teaching Methods On Examination Performance And Attitudes In An Introductory Financial Accounting Course, Joseph Marcheggiani, Karel A. Updyke, James F. Sander
James F. Sander
This article describes a study in which a group-Socratic teaching method and an interactive lecture style were compared for their effect on students' examination performance in an introductory financial accounting course. The effect of teaching method on students' attitudes toward the accounting profession and the course was also analyzed. An ANOVA design was used to test for differences between experimental and control groups of undergraduate students. The results provide no evidence that either method of instruction results in significantly higher scores on examinations; nor was there any statistically significant difference in attitudes toward the accounting profession or the course.
Research For Accounting Policy, Shyam Sunder
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse
Pamela J. Rouse
Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
Shyam Sunder
No abstract provided.
Research For Accounting Policy, Shyam Sunder
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara
Ray McNamara
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable firms are selected based on industry membership, size and return on equity as well as combinations of industry membership with size and with return on equity. We find that within the P/E and P/B benchmark valuation methods, the best definition of the comparable firms are based on industry membership combined with return on equity. However, only the industry membership is …
Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein
Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein
Sakthi Mahenthiran
This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.
Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran
Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran
Sakthi Mahenthiran
We examine a structural deficiency in the healthcare system that hinders implementation of a meaningful cost accounting system, and suggest an alternative organizational arragement that can facilitate introducing cost control mechanisms. We argue that hospitals need structural rearrangement so that cost-driving activities can be traced, and their costs allocated to responsibility centers. We suggest that this structural rearrangement is a precondition for implementing any meaningful activity-based cost management system. We also suggest a basic framework for value analysis of activities for healthcare providers, and discuss how this framework can be used as a vehicle for controlling diagnostic costs.
Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran
Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran
Sakthi Mahenthiran
We examine a structural deficiency in the healthcare system that hinders implementation of a meaningful cost accounting system, and suggest an alternative organizational arragement that can facilitate introducing cost control mechanisms. We argue that hospitals need structural rearrangement so that cost-driving activities can be traced, and their costs allocated to responsibility centers. We suggest that this structural rearrangement is a precondition for implementing any meaningful activity-based cost management system. We also suggest a basic framework for value analysis of activities for healthcare providers, and discuss how this framework can be used as a vehicle for controlling diagnostic costs.
It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla
It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla
William D. Terando
Virtual worlds like Second Life offer players opportunities to earn real-world income through their activities in the game. It will not be long before governments begin to establish policies and regulations regarding the income generated by players of these game environments. This paper examines the issue of taxes in virtual world games. Two alternative places for recognizing income could be established by regulators: 1) at the point when in-game transactions take place; or 2) when players convert game assets into real-world currency. We argue for realization of income, and therefore taxation, at the exchange. We expect that burdensome policies such …
Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Errol Iselin
The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), has become widespread. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer, and financials). Although these systems are important (Libby et al., 2004), research in the area has only just scratched the surface, hence the motivation for this study. Continuous improvement systems (CIS) are another management accounting innovation. These systems constantly look for ways to improve performance and, if implemented, will be used in conjunction with performance reporting systems. This research studies the effectiveness of CIS in organisations using MPRS. The …
Innate And Discretionary Accruals Quality And Corporate Governance, Pamela Kent, James Routledge, Jenny Stewart
Innate And Discretionary Accruals Quality And Corporate Governance, Pamela Kent, James Routledge, Jenny Stewart
Pamela Kent
This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we find use of a Big 4 audit firm and a larger audit committee as the primary governance mechanisms associated with higher accruals quality. For innate accruals quality, we find that higher quality is associated with an independent board of directors, a larger, more independent and more active audit committee, and use of a Big 4 audit firm. Our findings suggest a stronger …
Corporate Governance And Company Performance In Australia, Jacqueline Christensen, Pamela Kent, Jenny Steward
Corporate Governance And Company Performance In Australia, Jacqueline Christensen, Pamela Kent, Jenny Steward
Pamela Kent
This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the existence of an audit, nomination and remuneration committee in Australia suggesting they are particularly beneficial to companies. We found evidence that a significant negative relation exits between the number of directors and proportion of independent directors on the board and the presence of a dual CEO/Chairperson and ROA. There is a significant positive relation between the number …
Research For Accounting Policy, Shyam Sunder
Social Innovation: Creating New Business Models For Adult And Continuing Higher Education., Dr. Sandria Stephenson
Social Innovation: Creating New Business Models For Adult And Continuing Higher Education., Dr. Sandria Stephenson
Sandria Stephenson
Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall
Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall
Sakthi Mahenthiran
This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this field study is to illustrate the separation of labor activities into those that are productive versus those that are not. Further, the study shows the importance of separately allocating the non-productive activities, which are traceable to the primary service lines from those that are not traceable to them. This is analogous to separating the product …
Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw
Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw
Sakthi Mahenthiran
The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills …
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder, Krista Fiolleau, Kris Hoang, Karim Jamal
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder, Krista Fiolleau, Kris Hoang, Karim Jamal
Shyam Sunder
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse
Craig B. Caldwell
Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Shyam Sunder
No abstract provided.
Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde
Do Different Cost Systems Make A Difference?, S. B. Hughes, Kathy A. Paulson Gjerde
Kathy A. Paulson Gjerde
Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. Hughes, Craig Caldwell, Kathy Paulson Gjerde, Pam Rouse
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. Hughes, Craig Caldwell, Kathy Paulson Gjerde, Pam Rouse
Kathy A. Paulson Gjerde
Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …