Ditapis dengan
Changing practice in accounting for service charges in commercial property
Purpose – The paper examines how accounting practice changes, which forces generate change, and the role of a best practice benchmark within this. It examines this process of change within service charge accounting in commercial property. The purpose of this paper is to establish that “best” practice is of a low standard and poorly implemented, and then explain this. Design/methodolog…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 186-209
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Accounting for service charges in the UK commercial sector Barriers to change…
The purpose of this paper is to examine the issue of compliance with a voluntary professional Code of Practice. It aims to take service charge management as its subject and it also to discuss how current notions of “best practice” have evolved in order to explain the poor performance uncovered. From this it seeks to derive an alternative perspective and develop a new framework for manag…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Property Management Vol. 29 No. 1, 2011
- Judul Seri
- Property Management
- No. Panggil
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