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Ditemukan 1112 dari pencarian Anda melalui kata kunci: subject="AKUNTANSI"
Hal. Awal Sebelumnya 1 2 3 4 5 Berikutnya Hal. Akhir
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Is environmental management accounting a discipline? A bibliometric literatur…
Komentar Bagikan
Stefan Schaltegger

Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach – Based on a database containing 814 (396 of th…

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Deskripsi Fisik
Meditari Accountancy Research Vol. 21 No. 1, 2013 pp. 4-31
Judul Seri
Meditari Accountancy Research
No. Panggil
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Australian accounting academics:challenges and possibilities
Komentar Bagikan
James Guthrie

Purpose – The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars.Design/methodology/approach – Using storytelling by the authors as narrators and a literature review, this paper examines challenges to, and possibilities for, accounting academics. Findings – The study re…

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Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 20-37
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Does accounting construct the identity of firms as purely self-interested or …
Komentar Bagikan
Vida BotesStewart Raymond Lawrence

Purpose – The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that e…

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Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 144-160
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A revenue management perspective of management accounting practice in small b…
Komentar Bagikan
Frederick NgJulie A. Harrison

Purpose – The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. This highlights the multi-faceted nature of size as a contextual factor and emphasises the role of management accounting in supporting profit-oriented decision-making, rather than its traditional role of co-…

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Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 92-116
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SUPER-VISION? Personal experiences of an accounting academic
Komentar Bagikan
Stewart Lawrence

Purpose – The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice. Design/methodology/approach – The paper is written as a personal reflection and confession. It follows a tradit…

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Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 38-53
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Meditari Accountancy Research
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Ethics training for accountants:does it add up?
Komentar Bagikan
Adriaan Taylor

Purpose – The purpose of this article is to investigate the effectiveness of an International Federation of Accountants (IFAC)-aligned business ethics course in relation to its ability to positively influence the ethical sensitivity of accounting students. Design/methodology/approach – Using a quantitative, quasi-experimental design, senior accounting students were subjected to a pre- a…

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Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 161-177
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Meditari Accountancy Research
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The accounting academic
Komentar Bagikan
Grant SamkinAnnika Schneider

Purpose – This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face. Design/methodology/approach – This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field…

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Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 2-19
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Meditari Accountancy Research
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Using university websites to profile accounting academics and their research …
Komentar Bagikan
Grant SamkinAnnika Schneider

Purpose – The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer-reviewed academic journal output. Design/methodology/approach – This archival study uses deta…

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Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 77-106
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Educating professionals Describing the knowledge agency of Accounting academics
Komentar Bagikan
Ilse Lubbe

Purpose – The purpose of this study is to describe the multiplicity of the role of the Accounting academic as a knowledge agent: in terms of the discovery of new knowledge and its recontextualisation into pedagogy, as well as effective teaching and learning in the field of Accounting. Design/methodology/approach – Through a literature review and the collection of qualitative data (using…

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Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 107-127
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Meditari Accountancy Research
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Overvalued equities and audit fees: a research note
Komentar Bagikan
Ahsan Habib

Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model incorporating proxies for overvalued equities and controls for other known determinants of audit fees. Three proxies for overvaluation are used in this paper. These are: a la…

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Managerial Auditing Journal Vol. 28 No. 8, 2013 pp. 755-776
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Managerial Auditing Journal
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Ready or not: lost securityholders,uncashed checks and dormant accounts
Komentar Bagikan
Holly Smith

Purpose – This paper aims to summarize the new rules requiring broker-dealers with customer accounts to search for lost securityholders.Design/methodology/approach – The paper explains the requirement under SEC Rule 17Ad-17,beginning January 23, 2014, for any broker-dealer with customer security accounts to conduct database searches if the broker-dealer receives returned undeliverable corre…

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15285812
Deskripsi Fisik
JOURNAL OF INVESTMENT COMPLIANCE VOL. 14 NO. 4 2013, pp. 53-54
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JOURNAL OF INVESTMENT COMPLIANCE
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Summary of selected sessions from ‘‘The SEC Speaks in 2013’’
Komentar Bagikan
Brian L. Rubin [et al]

Purpose – The purpose of this paper us to summarize the remarks of the Commissioners and participants in several panel sessions and workshops during the 2013 annual ‘‘SEC Speaks’’conference held by the Practising Law Institute in cooperation with the US Securities and Exchange Commission, discussing the SEC’s accomplishments in 2012 and its agenda for 2013.Design/methodology/approac…

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15285812
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JOURNAL OF INVESTMENT COMPLIANCE VOL. 14 NO. 2 2013, pp. 5-20
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JOURNAL OF INVESTMENT COMPLIANCE
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SEC intensifies scrutiny of fee-based accounts and reverse churning
Komentar Bagikan
Daniel A. NathanLauren A. Navarro

Purpose – To explain the SEC’s focus on the appropriate use of fee-based accounts and disciplinary efforts to identify and prevent ‘‘reverse churning.’’ Design/methodology/approach – Describes the quantitative analytics used in the SEC’s Risk Analysis Examinations (RAEs) to identify reverse churning and other problematic behaviors, explains why the inappropriate use of fee-b…

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15285812
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JOURNAL OF INVESTMENT COMPLIANCE VOL. 15 NO. 1 2014, pp. 48-51
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JOURNAL OF INVESTMENT COMPLIANCE
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Better, faster, smarter:developing a blueprint for creating forensic accountants
Komentar Bagikan
Hendi Yogi Prabowo

Purpose – The purpose of this article, which is based on author’s study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training. Design/methodology/approach – This study uses primary and secondary data on forensic accounting profession in Indonesia and the U…

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Journal of Money Laundering Control Vol. 16 No. 4, 2013 pp. 353-378
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Journal of Money Laundering Control
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Accounting and conflict resolution in Ireland
Komentar Bagikan
Susan L. PorterMarcia L. Pentz

Purpose – This paper aims to contribute to the special issue by sharing reflections on and best practices derived from the successful five-year iteration of a semester-long, hybrid, international accounting course which centers on a short-term cultural immersion component in Ireland. The course provides students with an opportunity to learn about international business and to learn about t…

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Journal of International Education in Business Vol. 6 No. 2, 2013 pp. 122-135
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Journal of International Education in Business
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Islamic perspective of management accounting decision making techniques
Komentar Bagikan
Zayyad Abdul-Baki

Purpose – This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action, both in the long-term and the short-term decision making endeavours conflict with the overall objective ( falah) of Islamic enterprises. Design/methodology/approach – The paper explores relevant literatures (…

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Journal of Islamic Accounting and Business Research Vol. 4 No. 2, 2013 pp. 203-219
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Journal of Islamic Accounting and Business Research
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Factors influencing accountants’ behavioural intentions to use and actual u…
Komentar Bagikan
Philmore Alleyne

Purpose – This research aims to explore factors influencing accountants’ usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would have significant and positive effects on behavioural intention to use, and facilitating condition…

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Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 179-200
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Journal of Financial Reporting and Accounting
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Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
Komentar Bagikan
Ahmed EbrahimBruce Bradford

Purpose – This paper aims to study a preemption proposition for the compliance costs associated with stock option expensing under SFAS 123(R) by examining whether early adopters used their discretion over option pricing model inputs to mitigate the adoption effect. Design/methodology/approach – The paper uses a matched sample approach of firms that voluntarily adopted stock option expen…

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Journal of Financial Reporting and Accounting Vol. 12 No. 1, 2014 pp. 2-20
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Journal of Financial Reporting and Accounting
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Adoption of AAOIFI accounting standards by Islamic banks of Bahrain
Komentar Bagikan
Adel Mohammed Sarea

Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility, complexity, trialability and observ…

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Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 131-142
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Journal of Financial Reporting and Accounting
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Mis-alignment between IT knowledge/skills importance and IT knowledge/skills …
Komentar Bagikan
Ayman M. Sabry Nokhal

Purpose – This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT knowledge/skills integration level in the accounting curriculum in the specific context of Egyptian universities. Design/methodology/approach – Data were collected from a survey of 249 accountant lecturers by emails…

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Journal of Financial Reporting and Accounting Vol. 12 No. 1, 2014 pp. 45-61
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Journal of Financial Reporting and Accounting
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Misrepresentation of financial statements
Komentar Bagikan
Cenap Ilter

Purpose – The purpose of this paper is to show the public, in general, and auditors, in particular, that in the absence of control there is always a risk of fraud. Fraud can be done in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too. Balance sheet fraud or financial statements fraud is a broader issue; it is far-fetched than a few …

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Journal of Financial Crime Vol. 21 No. 2, 2014 pp. 215-225
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Journal of Financial Crime
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The sustainability of trade accounts of the ASEAN-5 countries
Komentar Bagikan
Olayeni Olaolu Richard

Purpose – The present study aims to analyse the sustainability of the trade deficits in the Association of Southeast Asian Nations (ASEAN)-5 countries using panel framework during the period from 1965 to 2011. Design/methodology/approach – The paper applied a battery of first- and second-generation panel unit root tests and Pedroni’s, Kao and Chiang’s, Westerlund, and Di Iorio and F…

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Journal of Chinese Economic and Foreign Trade Studies Vol. 7 No. 1, 2014 pp. 51-65
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Journal of Chinese Economic and Foreign Trade Studies
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Strategic management accounting practices in hospitals
Komentar Bagikan
Maik Lachmann

Purpose – The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.…

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Journal of Accounting & Organizational Change Vol. 9 No. 3, 2013 pp. 336-369
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Journal of Accounting & Organizational Change
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Impact of accounting software utilization on students’ knowledge acquisition
Komentar Bagikan
Emilio Boulianne

Purpose – This study investigates the impact that software utilization may have on students’ knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main…

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Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 22-48
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Journal of Accounting & Organizational Change
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The persistence of delegitimated structures
Komentar Bagikan
Gary SpraakmanKen Ogata

Purpose – The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique). Design/methodology/approach – An archival study of management accounting at the Hudson’s Bay Company (HBC) betw…

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Journal of Accounting & Organizational Change Vol. 9 No. 3, 2013 pp. 280-303
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Journal of Accounting & Organizational Change
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Compromise and avoidance:the response to new legislation
Komentar Bagikan
Mattias Haraldsson

Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach – The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010.Weobtain…

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Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 288-313
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Journal of Accounting & Organizational Change
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Influence of fundraising infeasibility on accounting changes
Komentar Bagikan
Chie Sawanobori

Purpose – This paper aims to analyze early financial reporting practices and discuss the influence of fundraising infeasibility on accounting changes, focusing primarily on depreciation accounting practices. Design/methodology/approach – London and Birmingham Railway Company (L&BR) is a representative railway company whose practices laid the foundation for nineteenth century British ra…

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Journal of Accounting & Organizational Change Vol. 9 No. 4, 2013 pp. 471-489
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Journal of Accounting & Organizational Change
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Has the AICPA changed the accounting profession for better or worse? The case…
Komentar Bagikan
Nicholas KoumbiadisGanesh M. Pandit

Purpose – The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA-mandated 150 credit accountancy program which includes 30 extra credits with a focus on ethics. Design/methodology/approach – Recent graduated ac…

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Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 190-215
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Journal of Accounting & Organizational Change
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The development of accounting calculations as chronological network effects
Komentar Bagikan
Sumitaka Ushio

Purpose – This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company. Design/methodology/approach – The paper is based on an in-depth longitudinal case study. Actor network theory is used to analyze the empirics and to trace the historical translation process where the calculations were formed and developed…

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Journal of Accounting & Organizational Change Vol. 9 No. 4, 2013 pp. 380-407
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Journal of Accounting & Organizational Change
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An empirical research about whistleblowing behavior in accounting context
Komentar Bagikan
Turhan Erkmen [et al]

Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey…

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Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 229-243
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Journal of Accounting & Organizational Change
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An examination of the ethical discourse of the US public accounting professio…
Komentar Bagikan
C. Richard Baker

Purpose – The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault’s concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic in…

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Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 216-228
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Journal of Accounting & Organizational Change
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Transfer pricing: aligning the research agenda to organizational reality
Komentar Bagikan
Christian Plesner RossingCarsten Rohde

Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The under…

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Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 266-287
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Networks in knowledge-intensive industry: the case of a regional accountants�…
Komentar Bagikan
Ruvendra Nandan

Purpose – The paper aims to explore the reasons behind the formation of a regional accountants’ network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the network, structural constraints and the reasons behind its demise. Design/methodology/approa…

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Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 2-21
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Journal of Accounting & Organizational Change
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Professional accounting education programmes in South Africa and India
Komentar Bagikan
Lesley Stainbank

Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting in…

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Journal of Accounting in Emerging Economies Vol. 4 No. 1, 2014 pp. 97-116
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Journal of Accounting in Emerging Economies
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Developing corporate accounting regulation in Libya past and future challenges
Komentar Bagikan
Essa El-Firjani

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators. Findings – This paper fou…

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Journal of Accounting in Emerging Economies Vol. 4 No. 1, 2014 pp. 22-56
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Journal of Accounting in Emerging Economies
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Professionalism, rewards, job satisfaction and organizational commitment amon…
Komentar Bagikan
Samuel K. SejjaakaTwaha K. Kaawaase

Purpose – The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al., 1974) in an emerging economy context. Design/methodology/approach – Using pre-existing scales …

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Journal of Accounting in Emerging Economies Vol. 4 No. 2, 2014 pp. 134-157
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Journal of Accounting in Emerging Economies
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Economic crisis as a driver of management accounting change
Komentar Bagikan
Christoph Endenich

Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes,a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach – A cross-sectional field study that mainly builds on interviews with senior …

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Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 123-149
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Journal of Applied Accounting Research
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Intangible assets in Germany Analysis of the German stock market index DAX an…
Komentar Bagikan
Andreas OehlerHannes Frey

Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangib…

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Deskripsi Fisik
Journal of Applied Accounting Research Vol. 15 No. 2, 2014 pp. 235-248
Judul Seri
Journal of Applied Accounting Research
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Efficient contracting, earnings smoothing and managerial accounting discretion
Komentar Bagikan
Mohamed Khalil

Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology/approach – The paper uses the ordinary least square regression model to examine the relationship between earnings management and reporting…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 100-122
Judul Seri
Journal of Applied Accounting Research
No. Panggil
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Nature and duration of the accounting differences between Italian and US GAAP
Komentar Bagikan
Alessandro MuraGianluigi Roberto

Purpose – The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles. Design/methodology/approach – A case study approach is adopted to investigate the accounting adjustments applied to net income and sh…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 2-21
Judul Seri
Journal of Applied Accounting Research
No. Panggil
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Perception of Nigerian Muslim account holders in conventional banks toward Is…
Komentar Bagikan
Kabiru Jinjiri Ringim

Purpose – The purpose of this study is to determine the level of perception of a Muslim account holder in a conventional bank toward Islamic banking products and to determine the relationship between the perception levels of Nigerian’s account holder’s and their decision to patronize Islamic banking. Personal perception factor is operationalized as opinion or observations, which are ab…

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Deskripsi Fisik
International Journal of Islamic and Middle Eastern Finance and Management Vol. 7 No. 3, 2014 pp. 288-305
Judul Seri
International Journal of Islamic and Middle Eastern Finance and Management
No. Panggil
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Learning to learn from teaching: a first-hand account of lesson study in Japan
Komentar Bagikan
Bradley A. Ermeling

Purpose – Over the last 15 years, Japanese lesson study has attracted growing interest as an alternative to conventional teacher professional development. Despite its popularity and results, the descriptive knowledge base of authentic lesson study in Japan is still limited to a few cases from elementary math and science teachers. The purpose of this paper is to contribute to the expansion …

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Deskripsi Fisik
International Journal for Lesson and Learning Studies Vol. 3 No. 2, 2014 pp. 170-191
Judul Seri
International Journal for Lesson and Learning Studies
No. Panggil
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Dysfunctional auditing behaviour:empirical evidence on auditors’ behaviour …
Komentar Bagikan
Desmond C.Y. Yuen [et al]

Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau’s audit firms. Design/methodology/approach – This study involved three stages. In the first stage…

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 209-226
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Rounding phenomenon in reported earnings and revenues:evidence from Japan
Komentar Bagikan
Daoping He

Purpose – The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990.Design/methodology/approach – To test the null hypothesis of no managerial effort to round earnings …

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 68-79
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Misclassifying cash flows from operations: intentional or not?
Komentar Bagikan
Karen Lightstone

Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm obs…

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 18-32
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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The influence of firm-specific characteristics on the extent of voluntary dis…
Komentar Bagikan
Devrimi Kaya

Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in…

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 2-17
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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The value relevance of earnings levels in the return-earnings relation
Komentar Bagikan
C.S. Agnes Cheng

Purpose – Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the time-series behavior of earnings affects the value relevance of both earnings variables. This paper aims to compare the value relevance of earnings levels with that of earnings changes in the return-earnings …

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 21 No. 4, 2013 pp. 260-284
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Accounting quality of German and UK cross-listings
Komentar Bagikan
Li Li Eng

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom. Design/methodology/approach – The authors assess financial reporting quality based on five measures of earnings management; two measures of timely lo…

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 192-208
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Impact of IFRS: evidence from Spanish listed companies
Komentar Bagikan
Mariano Gonza´lez

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards’ (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least squares’ within-between in order to contrast the possible structural breaks in the relations between …

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 157-172
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Ramifications of the Sarbanes Oxley (SOX) Act on IT governance
Komentar Bagikan
Erastus Karanja

Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance initiatives, the act is silent on the roles of the CIOs, although it does stipulate specific functions for the CEOs, CFOs, and …

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 134-145
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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