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Articles 10531 - 10560 of 40108
Full-Text Articles in Accounting
Management And Self-Activity: Accounting For The Crisis In Profit-Taking, Stefano Harney
Management And Self-Activity: Accounting For The Crisis In Profit-Taking, Stefano Harney
Research Collection Lee Kong Chian School Of Business
The crisis in measurement identified by those working in the tradition of Italian autonomia has consequences for the critique of accounting and management. If both capitalist work and the commodity are today communicative and overtly political, a critique that merely points to these characteristics will have no transformative effect. This paper uses the Trinidadian Marxist theorist C.L.R. James’s notion of self-activity to suggest that the crisis in measurement is a symptom of the separation of work and value. The institution of forms of self-management and what might be called wars of command begin to replace the governmentality of the wage …
Sustainable Accounting And Financial Management, Doug Cerf, Arline Savage, Kathryn Lancaster
Sustainable Accounting And Financial Management, Doug Cerf, Arline Savage, Kathryn Lancaster
Accounting
No abstract provided.
Annual Members Meeting, October 24, 2006, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Annual Members Meeting, October 24, 2006, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 22-24, 2006, Volume 2, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 22-24, 2006, Volume 2, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 22-24, 2006, Volume 1, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 22-24, 2006, Volume 1, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting And Technological Change: The Changeover From Wood To Iron Shipbuilding In Sunderland, C. 1850- C. 1875, Tom Mclean
Accounting Historians Notebook
The current research analyses the roles of personality, business environment and accounting information in order to explain variations in the change to iron shipbuilding, focusing on two particular firms, Laing and Doxford, these firms being selected for research on the basis of the availability of archive material (Note 1). The remainder of this paper is organised into five sections: first, wood and iron shipbuilding are compared; second, an analysis is made of the development of the Laing and Doxford shipyards; third, there is a consideration of the role of accounting information for decision-making in shipbuilding; fourth, there is a discussion …
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Accounting Historians Notebook
Today, just as in 1935, there appears to be a fundamental belief in American society that those who have worked and made contributions into a retirement system should have some assurance that they will not be left unprotected by our government once they have reached an age where they cannot work. The problem we are facing as a society is one of determining how to offer retirees income protection while not taxing our shrinking working population too heavily. There are many proposals being debated on how to fix the system, but before decisions are made on how to restructure our …
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Practicing Cpa, Vol. 30 No. 8, October 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 8, October 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Accounting Historians Notebook
No abstract provided.
Uniform Cpa Examination Alert, Fall 2006, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, Fall 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Institutional Holdings And Analysts’ Stock Recommendations, Qiang Cheng, Xia Chen
Institutional Holdings And Analysts’ Stock Recommendations, Qiang Cheng, Xia Chen
Research Collection School Of Accountancy
Prior studies document that institutional investors outperform the mar- ket. We investigate whether this superior performance is partly derived from institutional investors use of sell-side analysts stock recommenda- tions. First, we find that the quarterly change in institutional ownership is positively correlated with consensus recommendations. After control- ling for other determinants of institutional holdings, the quarterly change in institutional ownership is on average 0.90 percent higher for firms with favorable recommendations than for those with unfavorable recommendations. Second, using large trades to proxy for institutional trading, we find that there are more buyer-initiated than seller-initiated large trades around favorable recommendations …
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York
Faculty Publications
This paper presents a research agenda for studying information systems using open source software A multi-level research model is developed at five discrete levels of analysis: (1) the artifact; (2) the individual; (3) the team, project, and community; (4) the organization; and (5) society. Each level is discussed in terms of key issues within the level. Examples are based on prior research. In a companion paper, [Niederman, et al 2006], we view the agenda through the lens of referent discipline theories.
Planner, Volume 21, Number 5, September-October 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 5, September-October 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 7, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, September 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 15, Number 5, September/October 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 5, September/October 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Enterprise Resource Planning Productivity Function:The Impact Of Ceo Holdings And Horizon And Implementation Characteristics, Husain Yousef Alyousef
Enterprise Resource Planning Productivity Function:The Impact Of Ceo Holdings And Horizon And Implementation Characteristics, Husain Yousef Alyousef
Accounting Dissertations - Archive
The productivity of Enterprise Resource Planning (ERP) systems has been discussed in several other studies in the past decade. Those studies utilized several research methodologies, including case studies, surveys and archival data. The results were largely consistent with the theoretical predictions that ERP implementation enhances firm productivity. The only exceptions were the results of studies that were conducted using financial archival data as a measure of productivity. This study predicts that the exceptional findings of the previous studies in the ERP-productivity relationship are due to the failure to consider several important factors: CEO equity holdings and horizon, timing of the …
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Performance, Growth And Earnings Management, Chi Wen Jevons Lee, Laura Yue Li, Heng Yue
Research Collection School Of Accountancy
We study the relationship between the amount of managed earnings and firms' earnings performance and expected growth in a reporting model, where managers manipulate earnings to influence the valuation of firms' equity while bearing a cost that is increasing and convex in the amount of managed earnings. In the unique revealing equilibrium to the model, firms with higher performance and growth over-report earnings by a larger amount because price responsiveness increases with earnings performance and growth. And earnings quality, defined as the proportion of true economic earnings in total reported earnings, increases with earnings performance but decreases with earnings growth. …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Research Collection School Of Accountancy
This paper outlines a project evaluation model for examining escalation and de-escalation of commitment to information systems projects. We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding of how …
Accounting Hall Of Fame: Robert R. Sterling, Remarks, Citation And Response, Washington, D. C.. August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Robert R. Sterling, Remarks, Citation And Response, Washington, D. C.. August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Accounting Hall Of Fame: Robert S. Kaplan, Remarks, Citation And Response, Washington, D. C., August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall Of Fame: Robert S. Kaplan, Remarks, Citation And Response, Washington, D. C., August 7, 2006, American Accounting Association, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer
International Convergence Towards Principles-Based Accounting Standards, Estelle Cramer
Honors College Theses
The accounting profession is a field that functions through a set of complex and contradictory standards. As a result of the ever-increasing complexities brought on by a rules-based standard approach, several countries and regions including Japan, China, Hong Kong, the European Union, and the United States have all begun to converge their respective generally accepted accounting standards towards more principles-based accounting standards. The research conducted examines through a comparison of various nations and regions generally accepted accounting principles for important issues to determine which, if any, are deemed to have an objective-oriented standard; also, if the comparison does not result …
Six Levels Of Financial Knowledge, George E. Manners Jr.
Six Levels Of Financial Knowledge, George E. Manners Jr.
Faculty Articles
With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …