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Full-Text Articles in Accounting
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
A Comparative Study Of Accounting Information Systems Courses In Australia And The United States, V. Wan, F. Choo
Faculty of Business - Accounting & Finance Working Papers
The design of an information system, particularly that of computer-based information systems has an important role in accounting. The importance has been recently highlighted in a report by the Australian Society of Accountants' taskforce (1984), which asserts that "since accountants will be developing their own information systems, fundamental skills in systems analysis and design will become essential for all accountants". Most tertiary educational institutions are increasingly aware of the importance of Accounting Information Systems (AIS) as an academic subject, and do incorporate AIS in the undergraduate accounting curriculum1. This practice is consistent with the views of most writers specialising in …
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Australian Accounting Practitioners' Perceptions Of Undergraduate Curricula And Academics, F. A. Gul, J. Y. Wong
Faculty of Business - Accounting & Finance Working Papers
The purpose of this study was to compare the actual level of content of 125 topics taught in the Australian accounting curricuIa with the level expected or desired by practitioners. In addition, this study also evaluated practitioners' perceptions of accounting academics. Results showed that there was little divergence between practitioner expectations of the content levels of the topics and the actual content levels taught. The results also showed that, in general, practitioners have a favourable view of academics in that they were viewed as honest, competent, up-to-date and their research as being useful. On the other hand, practitioners felt that …
Pathological Responses To Accounting Controls: The British Commissariat In The Crimea 1854-1856, W. N. Funnell
Pathological Responses To Accounting Controls: The British Commissariat In The Crimea 1854-1856, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
It has become widely recognised that the plight of the British Army in the Crimea (1854-6) was due primarily to unpreparedness. This had been induced by the pursuit of extreme economy In military spending by consecutive governments In the 'great peace' following the Napoleonic Wars. What has not been realised sufficiently, however, is that the consequences of this s trident economy were profoundly compounded by the system of military accounting and financial control administered by the Treasury. Thus, it was the inflexibility of the system of financial control which accentuated and which was directly responsible for the continued difficulties of …
A True And Fair View: A Revised "Accounting Interpretation", J. B. Ryan
A True And Fair View: A Revised "Accounting Interpretation", J. B. Ryan
Faculty of Business - Accounting & Finance Working Papers
The purpose of this article is to provide an Interpretation of the 'true and fair' view" statutory standard that is consistent with recent developments in accounting theory emphasising the central role of relevance and reliability, both accepted today as key concepts in explaining accounting measurements in external financial reporting. The interpretation advocated equates fairness with relevance together with appropriate discIosure and true with correspondence of two kinds. both of which are necessary for accounting information to be reIiable. EmpiricaI correspondence refers to a one-to-one relationship, or correspondence between the measurements of assets and liabilities reported in financial statements and the …