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Articles 751 - 756 of 756
Full-Text Articles in Accounting
La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams
La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams
Research Collection School Of Accountancy
Les auteurs examinent dans le texte qui suit la productivité des professeurs de comptabilité canadiens en procédant au dépouillement des articles ayant paru dans 10 publications avec comité de lecture entre 1976 et 1989 inclusivement. Ils recensent le nombre d'articles rédigés par les professeurs attachés à des établissements canadiens en les classant par sujet, qu'il s'agisse de textes théoriques ou pratiques, et selon la publication dans laquelle ces articles ont paru. Les auteurs ont precédé à la compilation de statistiques sommaires permettant d'évaluer la productivité globale et la productivité par auteur dans les établissements représentés et de déterminer les 10 …
Differential Perceptions In Auditing Terms, Pearl Tan, Hian Chye Koh, Aik Meng Low
Differential Perceptions In Auditing Terms, Pearl Tan, Hian Chye Koh, Aik Meng Low
Research Collection School Of Accountancy
This paper investigates the differences in the relative perceptions of auditing terms among groups of accountants, bankers and students. Perceptual models were constructed using multi-dimensional scaling and cluster analysis techniques. The models derived therefrom indicate that there are no major inter-group differences in the relative perceptions of auditing terms. This study does not therefore support the hypothesis that the “expectation gap” between users and preparers of the audit report are caused by semantical problems.
Integrating Zero-Base Budgeting With Management-By-Objectives: An Empirical Inquiry, John Joseph Williams, James D. Newton, Eric A. Morgan
Integrating Zero-Base Budgeting With Management-By-Objectives: An Empirical Inquiry, John Joseph Williams, James D. Newton, Eric A. Morgan
Research Collection School Of Accountancy
Popular arguments in the management literature advocate the implementation congruity and complementarity of zero-base budgeting (ZBB) with an established management-by-objectives (MBO) system. The present study examined management perceptions on 28 ZBB implementation variables for MBO users and non-MBO users which were gathered from 153 managers at two hierarchical levels within a single private sector organization. Results from both univariate and multivariate tests indicate that ZBB implementation was not facilitated by the existence of an MBO system for either lower level management or for upper level management. The evidence obtained here strongly suggests that the purported conventional rationale underlying ZBB coupling …
Designing A Budgeting System With Planned Confusion, John Joseph Williams
Designing A Budgeting System With Planned Confusion, John Joseph Williams
Research Collection School Of Accountancy
The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the effectiveness of the techniques of zero-based budgeting and traditional budgeting is presented. Using both approaches simultaneously is said to hold potential for combining the best of both methods, but the cost-effectiveness of such a dual budgeting process is noted as a limiting factor.
Stochastic Dominance And Information Value, Young Koan Kwon, John C. Fellingham, D. Paul Newman
Stochastic Dominance And Information Value, Young Koan Kwon, John C. Fellingham, D. Paul Newman
Research Collection School Of Accountancy
Incentives for producing and disseminating information have been analysed in many different contexts. Kihlstrom [6], for example, develops a Bayesian framework to analyze the properties of demand functions for information about product quality. From an entirely different perspective, Spence [8, 91 demonstrates the private value of “signalling” information. Similarly, Wilson [lo] considers the value to the firm of producing technological information and the effect of such production on equilibrium theory.
Bounded Energy-Finite Solutions Of Delta U=Pu On A Riemannian Manifold, Young Koan Kwon, J. Schiff, L. Sario
Bounded Energy-Finite Solutions Of Delta U=Pu On A Riemannian Manifold, Young Koan Kwon, J. Schiff, L. Sario
Research Collection School Of Accountancy
The classification of Riemann surfaces with respect to the equation Δu = Pu (P^O, PΞ£ 0) was initiated by Ozawa [13] and further developed by L. Myrberg [8,9], Royden [14], Nakai [10,11], Sario-Nakai [15], Nakai-Sario [12], Glasner-Katz [3], and Kwon-Sario [7].