Ditapis dengan
Limitations of LCA in environmental accounting for biofuels under RED
Purpose – The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far-reaching implications for economic operators. This paper aims to analyze LCAlimitations for biofuels based on REDfroman environmental accounting perspective. Design/methodology/approach – LCA limitations are identified on the basis of a literature…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 3 No. 2, 2012 pp. 218-234
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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The role of management accounting practices as facilitators of the environmen…
Purpose – The paper aims to explore the role of management accounting practices as facilitators of the environmental management. Design/methodology/approach – A qualitative study involving semi-structured interviews with environmental and accounting managers from six Spanish factories has been carried out to analyse how four management accounting practices commonly used at operational leve…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 2 No. 1, 2011 pp. 76-100
- Judul Seri
- Sustainability Accounting, Management and Policy Journal
- No. Panggil
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Greenhouse gas accounting:global problem, national policy,local fugitives
Purpose – The purpose of this paper is to raise a selection of issues and questions that have begun to face academics and business professionals in the technically complex field of greenhouse gas accounting. Design/methodology/approach – This paper drew on accounting, audit and assurance-based field work whilst the author was employed with a “Big 4” accounting firm and undertaken wit…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 89-95
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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It’s (already) beginning to look a bit like Christmas
Purpose – This paper aims to identify changes in regulatory requirements that will lead to improved transparency on sustainability and corporate responsibility issues and the impact this may have for stakeholders. Design/methodology/approach – This paper explored the relationship between new regulations governing the types of sustainability information this is likely to generate and who…
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- Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 85-88
- Judul Seri
- Sustainability Accounting, Management and Policy Journal
- No. Panggil
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A re-evaluation of social,environmental and sustainability accounting
Purpose – In responding to prior critiques, the paper seeks to re-examine social accounting as a problem focused, multi-disciplinary field and explores some of the possible directions the emerging field might take. Design/methodology/approach – The approach taken is a discursive, polemical essay. Findings – The very nature of social accounting as a problem-based field seems to encoura…
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- Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 11-32
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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The effect of ethics courses on the ethical judgement-making ability of Malay…
Purpose – The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement-making ability. Design/methodology/approach – Third-year accounting students from six Malaysian universities participated in a pre- and post-ethics course study. The sample consisted of four universities which provide an ethics course (…
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- Journal of Financial Reporting and Accounting Vol. 8 No. 2, 2010 pp. 92-109
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
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Contingency factors influencing the availability of internal intellectual cap…
Purpose – The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal intellectual capital (IC) information. Design/methodology/approach – A questionnaire was develo…
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- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 8 No. 1, 2010 pp. 4-21
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
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Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance A…
Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the problem represented the dominant paradigm, the highly prescriptive and technical provisions of FRS 136 – Impairment of Assets represent a very substantial variation from past practice. This in …
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- Journal of Financial Reporting & Accounting Vol. 7 No. 1, 75-104, 2009
- Judul Seri
- Journal of Financial Reporting & Accounting
- No. Panggil
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Introducing Tax Education in Non-Accounting Curriculum in Higher Education: S…
This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-acc…
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- 19852517
- Deskripsi Fisik
- Journal of Financial Reporting & Accounting Vol. 7 No. 1, 37-51, 2009
- Judul Seri
- Journal of Financial Reporting & Accounting
- No. Panggil
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Impact of board ownership, CEO-Chair duality and foreign equity participation…
Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going public. We try to see whether ownership concentration in the hands of a owner-CEO wins over foreign …
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- International Journal of Accounting and Information Management Vol. 21 No. 2, 2013 pp. 148-169
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The supplemental role of operating cash flows in explaining share returns
Purpose – In response to recent concerns on earnings quality and a firm’s fundamental performance, the purpose of this paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm’s valuation. Design/methodology/approach – Using a large sample ranging from 1989 to 2008, the authors contrast th…
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- International Journal of Accounting and Information Management Vol. 21 No. 1, 2013 pp. 53-71
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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How does environmental accounting information influence attention and investm…
Purpose – Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of: incorporating environmental data into a balanced scorecard (BSC), called the sustainability balanced score card (SBSC) and the organization of environmental accounting information. Design/methodology/approach �…
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- International Journal of Accounting and Information Management Vol. 21 No. 1, 2013 pp. 22-52
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The effect of trust in system reliability on the intention to adopt online ac…
Purpose – The purpose of this study is to examine whether the three principles in the SysTrustw service converge on a single construct to measure potential users’ trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users’ intent to use the system. Design/methodology/approach – In this …
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- International Journal of Accounting and Information Management Vol. 20 No. 4, 2012 pp. 363-376
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Optimising errors in signaling corporate collapse using MCCCRA
Purpose – The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio-based modeling of corporate collapse, without compromising the accuracy of the predictive model. Its contribution to the literature lies in resolving the problematic trade-off between predictive accuracy and variations between the…
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- International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 300-316
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The effect of SFAS No. 123(R)on executive incentive pay
Purpose – Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which requires public corporations to measure the cost of stock options on grant-date and expense that cost over the vesting period of the grant. This s…
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- International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 282-299
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Analyzing the effect of using international accounting standards on the devel…
Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS/IFRS) for the development of capital markets located in developing countries (emerging capital markets). Design/methodology/approach – The authors conduct an empirical study using a sample of 38 developing countries with capital markets, starting by comparing the means of …
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- International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 220-237
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The role of corporate governance in convergence with IFRS:evidence from China
Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence. Design/methodology/approach – The paper develops a model showing the role of corporate governance in converging nationa…
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- International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 171-188
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Propensity and comprehensiveness of corporate internet reporting in Egypt
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival data from the largest (top) 100 listed companies on the Egyptian Stock Exchange (EGX 100). Corporat…
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- International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 142-170
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The uniformity-flexibility dilemma when comparing financial statements
Purpose – The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements.The IFRSstill offers many options. Extensive theoretical literature exists concerning the definition of comparable financial statements and the factors that influence this comparability. This paper aims to inve…
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- International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 114-141
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Meta-analytic review of disclosure level and cost of equity capital
Purpose – The purpose of this paper is to meta-analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects related to disclosure environment, the measurement of the disclosure score and the proxy used to measure the cost of equity …
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- International Journal of Accounting and Information Management Vol. 20 No. 1, 2012 pp. 49-62
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Financial statement risk assessment following the COSO framework
Purpose – The purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure both auditor and public-company compliance with guidance found in the Sarbanes-Oxley Act of 2002 (SOX), the SEC’s Interpretative Guidance regarding Management’s Report on Internal Control over Financial Repo…
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- International Journal of Accounting and Information Management Vol. 20 No. 1, 2012 pp. 26-48
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Sustainability in businesses, corporate social responsibility,and accounting …
Purpose – The purpose of this paper is to examine the relationship of sustainable development in businesses with corporate social responsibility (CSR) and accounting, in 53 developed and emerging economies over the period 1997-2008. Design/methodology/approach – The authors test the relationship of sustainable development in businesses with CSR and accounting using ordinary least square…
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- International Journal of Accounting and Information Management Vol. 19 No. 3, 2011 pp. 304-324
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Lease and service for product life-cycle management: an accounting perspective
Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than selling and extended producer responsibility (EPR) in helping to close product life-cycle loops, extend the useful life of products, and increase environment…
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- International Journal of Accounting and Information Management Vol. 19 No. 3, 2011 pp. 214-230
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Association between audit opinion and provision of non-audit services
Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors’ involvement with both audit and non-audit services for the same clients may also produce similar results. Design/methodology/approach – The parame…
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- International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 182-193
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Incremental information content of option-related excess tax benefit under FA…
Purpose – This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share-based payment (123R excess tax benefit), which is required to be reported as a component of financing cash flows by the publicly traded corporations. Design/methodology/approach – The sample comprises of Standar…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 146-168
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Transient institutional investors and insider trading signals
Purpose – The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to mitigate future abnormal returns. Design/methodology/approach – Using a sample of 44,843 firm-quarters from 1988 to 2001 in the USA, the paper examine…
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- International Journal of Accounting and Information Management Vol. 19 No. 2, 2011 pp. 118-145
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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A field study of user versus provider perceptions of management accounting sy…
Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data conc…
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- International Journal of Accounting and Information Management Vol. 18 No. 3, 2010 pp. 252-285
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Do forecasts improve over time? A case study of the accuracy of sales forecas…
Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing increases in forecasting accuracy. The purpose of this paper is to test the hypothesis of improved forecasts over time. Design/methodology/approach – The paper analyzes original monthly sales plans and current data for three different car models in six different countries ov…
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- International Journal of Accounting and Information Management Vol. 18 No. 3, 2010 pp. 220-236
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Intranet use in Hong Kong public hospitals
Purpose – The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals. Design/methodology/approach – To test the research hypotheses, data were collected from Hong Kong public hosp…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 2, 2010 pp. 156-181
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Extent and scope of diffusion and adoption of process innovations in manageme…
Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of …
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 2, 2010 pp. 118-139
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Rethinking MBA accounting module teaching, assessment and curriculum design
Purpose – The purpose of this paper is to investigate Master of Business Administration (MBA) students’ performance in handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching and assessment design. Design/methodology/approach – The paper employs two approaches: first, statistical analysis is used on a large sample…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 1, 2010 pp. 58-65
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The externalities in social environmental accounting
Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical and practical difficulties of recognizing the externalities in social environmental accounting. F…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 18 No. 1, 2010 pp. 19-30
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Rankings of academic journals in accounting, finance,and information system
Abstract Purpose – The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary. Design/methodology/approach – Existing rankings are usually based on a survey among faculty members, wh…
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- International Journal of Accounting and Information Management Vol. 17 No. 1, 2009 pp. 66-105
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Strategic quality management in an internationalised university department: a…
Abstract Purpose – In the early 1990s, a number of controversial and radical initiatives were introduced by the Australian Government that had a compounded impact on higher education in general, and for the teaching of accounting studies in particular. The impacts of these initiatives have nowlasted well over a decade. The purpose of this paper is to address this situation. Design/method…
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- International Journal of Accounting and Information Management Vol. 16 No. 2, 2008 pp. 96-121
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Subjectivities and micro-processes of change in accounting practices: a case …
Purpose – While new institutionalism-inspired accounting literature has opened up new perspectives for the study of micro-processes of change in accounting practices, little is still known about how individuals subjectively experience these processes. In this paper, the authors propose to study the role of subjectivities in the institutionalization of new accounting practices. Design/meth…
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- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 206-236
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Shared service centres and the role of the finance function Advancing the Iro…
Purpose – The purpose of this paper is: to explore the concept of finance shared service centres (SSCs) through an interpretive case study based on a structuration in organizational fields framework; to explore the implications for the finance function, in terms of how finance both drives change within the multi-divisional organisation and also is affected by change; and to interpret the S…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 188-20
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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The changing role of management accounting in the transition from a family bu…
Purpose – The purpose of the present paper is to investigate whether the transition from a family business to a non-family business affects the institutionalisation of management accounting. Design/methodology/approach – This paper is based on an online survey among all large and medium-sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact o…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 119-154
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Routine and change: the role of management accounting and control
Purpose – The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK in September 2010. Design/methodology/approach – The authors place the research undertaken and t…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 2, 2013 pp. 112-118
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting change in an Egyptian organization:an institutional ana…
Purpose – The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet. Design/methodology/approach – Old institutional economic (OIE) theory and Hardy’s model of power mobilisation are chosen as a theoretical framework to inform the analysis of the case. Findings – The results show that the extr…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 50-73
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Cultural impact on the harmonisation of Russian Accounting Standards with the…
Purpose – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS). Design/methodology/approach – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting wa…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 26-49
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Research productivity of accounting academics in changing and challenging times
Purpose – The aim of this study is to investigate factors considered to impact on the research productivity of accounting academics, and identify how the factors were related. The study aims to set itself within an international context of increased workloads, and revenue-driven research and teaching. Design/methodology/approach – A meta-analysis was conducted of international studies f…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 9 No. 1, 2013 pp. 4-25
- Judul Seri
- Journal of Accounting &Organizational Change
- No. Panggil
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International harmonization and national particularities of accounting
Purpose – The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control. Design/methodology/approach – This paper is developed using the theoretical framework on globalisation.…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 431-451
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Thai public universities: modernisation of accounting practices
Purpose – The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change. Design/methodology/approach – This study takes a quantitative approach with data collected through a mail survey to the Chief Financial Officer of ea…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 403-430
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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The impact of an Integrated Financial System implementation on accounting pro…
Purpose – The purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the following variables: accountants’ skills, accountants’ functions, and accountants’ educational backgrounds. Each variable was studied before and after the implementation. Design/methodology/approa…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 364-385
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting change and sustainability: an institutional approach
Purpose – The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns. Design/methodology/approach – The study begins with a literature review concerning the role that old institutional economics and new institutional sociology have played in the study of management accounting…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 286-309
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Institutionalization of accrual accounting in the Indonesian public sector
Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. Design/methodology/approach – The authors undertake a case study to gain insights relating to the critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector municipality. The data ar…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 257-285
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Accounting’s role in promoting social change: a guest editorial
Purpose – The purpose of this article is to present a snapshot review of the papers accepted for publication in this special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson College, USA. Design/methodology/approach – A critical review approach was adopted to identify the lessons learned. Findings – The review reve…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 3, 2012 pp. 249-256
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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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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Were regulatory changes in reporting “abnormal items”justified?
Purpose – Managers generally have discretion in determining how components of earnings are presented in financial statements in distinguishing between “normal” earnings and items classified as unusual, special, significant, exceptional or abnormal. Prior research has found that such intra-period classificatory choice is used as a form of earnings management. Prior to 2001, Australian a…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 160-185
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Learning and the loosely coupled elements of control
Purpose – The purpose of this paper is to examine how a parent company ensures reliable accounting information from its subsidiaries located in a significantly different environment, analyzing the process and its outcomes. Design/methodology/approach – The paper employs the conceptualization of management control as a loosely-coupled system to explore the integration of accounting-relat…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 8 No. 2, 2012 pp. 136-159
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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