Ditapis dengan
Penganggaran Perusahaan
Anggaran merupakan unsur yang penting dalam perusahaan, karena anggaran digunakan manajemen dalam melaksanakan fungsinya terutama dalam perencanaan dan pengendalian. Perencanaan merupakan dasar bagi suatu pengendalian, sedangkan pengendalian diperlukan untuk mencapai tujuan perusahaan. Anggaran merupakan suatu alat yang digunakan untuk mengadakan perencanaan dan pengendalian. Anggaran merupakan…
- Edisi
- 1st. ed.
- ISBN/ISSN
- 9786021809556
- Deskripsi Fisik
- vi, 142 Hlm.
- Judul Seri
- -
- No. Panggil
- -
Fundamentals of Financial Accounting: CIMA Certificate in Business Accounting…
This Financial Accounting Fundamentals Learning System has been devised as a resource for students attempting to pass their CIMA computer-based assessment, and provides: • a detailed explanation of all syllabus areas; • extensive ‘practical’ materials; • generous question practice, together with full solutions; • a computer-based assessment preparation section, complete with com…
- Edisi
- -
- ISBN/ISSN
- 978 0 7506 8033 2
- Deskripsi Fisik
- xix, 733 Hlm.
- Judul Seri
- CIMA’S Official Learning System
- No. Panggil
- -
Advanced Financial Accounting
This is undoubtedly a demanding time for practitioners and students of financial reporting. Accountants and business people in European Union countries need to master not only their national regulations but also the rules of the International Accounting Standards Board. Both sets of rules are voluminous, ever growing and presently undergoing a process of rapid change as a consequence of the…
- Edisi
- -
- ISBN/ISSN
- 0 273 65849 2
- Deskripsi Fisik
- xiii, 720 Hlm.
- Judul Seri
- -
- No. Panggil
- -
Managerial Level: F2 — Financial Management
Paper F2 extends the scope of Paper F1 Financial Operations to more advanced topics in financial accounting (preparation of full consolidated fi nancial statements and issues of principle in accounting standards dealing with more complex areas) and to developments in external reporting. With the advanced level of financial accounting and reporting achieved in this paper, the analysis and interp…
- Edisi
- -
- ISBN/ISSN
- 978-1-85617-784-9
- Deskripsi Fisik
- xxix, 567 Hlm.
- Judul Seri
- CIMA Official Learning System
- No. Panggil
- -
Corporate Financial Analysis with Microsoft
Corporate Financial Analysis with Microsoft Excel teaches both financial management and spreadsheet programming. Chapters are organized according to the essential topics of financial management, beginning with corporate financial statements. The text discusses management principles and provides clear, step-by-step instructions for using spreadsheets to apply them. It shows how to use spreads…
- Edisi
- -
- ISBN/ISSN
- 978-0-07-162884-6
- Deskripsi Fisik
- ix, 507 Hlm.
- Judul Seri
- -
- No. Panggil
- -
Accounting in the media
Purpose – The purpose of this paper is to provide an introduction and overview of the various papers in this special issue. Design/methodology/approach – This takes the form of a discussion paper that explores a number of issues relating to accounting in the media. Findings – The paper describes a variety of theoretical, methodological and empirical approaches used in the papers for …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 7 No. 3, 2010 pp. 237-248
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Accounting Principles: A Business Perspective, Financial Accounting
Imagine that you have graduated from college without taking an accounting course. You are employed by a company as a sales person, and you eventually become the sales manager of a territory. While attending a sales managers' meeting, financial results are reviewed by the Vice President of Sales and terms such as gross margin percentage, cash flows from operating activities, and LIFO inventor…
- Edisi
- 8th ed.
- ISBN/ISSN
- 978-1461088189
- Deskripsi Fisik
- xix, 604 Hlm.
- Judul Seri
- A Textbook Equity Open College Textbook
- No. Panggil
- -
Schaum’s Outline of Theory and Problems of Intermediate Accounting II
This book may be used as a complete stand-alone text for the classroom, or as a supplement to a standard intermediate accounting textbook. I have written it with two goals in mind: to provide complete coverage of the material and to present it in a clear and easy-to-read manner. The book contains broad and in-depth coverage of the Intermediate Accounting II topics. It covers theory and pr…
- Edisi
- 2nd ed.
- ISBN/ISSN
- 0-07-151048-6
- Deskripsi Fisik
- ix, 280 Hlm.
- Judul Seri
- -
- No. Panggil
- -
ESG reporting – class actions,deterrence, and avoidance
Purpose – The purpose of this paper is to expand our understanding of the motivations for corporate environmental, social and governance (ESG) reporting. Design/methodology/approach – This paper provides a conceptual exploration of the motivation for corporations to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory motivation for such report…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 4 No. 2, 2013 pp. 216-235
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
- -
Is accounting education sufficiently sustainable?
Purpose – This study aims to examine to what extent and how effective sustainability education has been at the tertiary accounting education level. The New Zealand (NZ) Parliamentary Commissioner for the Environment identified that sustainability education, as part of university education, is important, though NZ universities currently perform poorly in this area. This study looks at the …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 5 No. 1, 2014 pp. 95-124
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
- -
Accountants’ construction of CSR competencies and commitment
Purpose – The article’s main purpose is to investigate the relationship between organizational and professional commitment and accountants’ construction of corporate social responsibility (CSR) competencies. Design/methodology/approach – A survey of accounting professionals in Canada (chief financial officers/finance directors) was conducted to ask them about their organization’s …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 5 No. 2, 2014 pp. 172-196
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
- -
Reducing the variation of environmental footprint estimates based on multireg…
Purpose – The purpose of this paper is to study reducing the variation of environmental footprint estimates based on multiregional input– output (MRIO) databases. Footprint estimates from various MRIO databases sometimes vary significantly. As a result, conclusions about the absolute levels or trends of a footprint may be inconsistent. The sources of these variations are attributable to …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 5 No. 3, 2014 pp. 325-345
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
- -
Using Narratives as a Research Strategy
This paper reports on our use of narrative accounts in qualitative research about educational leadership in Western Australia. Data for the research were gathered through semistructured interviews. We wanted to know whether interview data constructed as narrative accounts then analysed would help us understand the phenomenon of leading for sustainability. We had used this approach previously…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research Journal, vol. 9, no. 2, 2009
- Judul Seri
- Qualitative Research Journal
- No. Panggil
- -
Private equity coming out of the dark The motivations behind private equity a…
Purpose – The purpose of this exploratory study is to gain a better understanding of the motivations behind private equity (PE) activities in Australia. Design/methodology/approach – This paper reports findings arising from face-to-face semi-structured interviews with individuals representing stakeholders in the market for private equity; namely, PE partners and finance professionals. I…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 10 No. 2, 2013 pp. 172-191
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Accounting for volunteer services: a deficiency in accountability
Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Design/methodology/approach – The study relies on information disclosed in the web sites of NFP organisations. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual r…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 10 No. 3/4, 2013 pp. 279-294
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Path-dependencies, constrained transformations and dynamic agency
Purpose – The purpose of this paper is to discuss the compatibility of actor network theory (ANT) and new institutional sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study. Findings – The Finnish case city experienced several path-dependent changes concerning performance measurement (PM), financial reporting …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 10 No. 2, 2013 pp. 100-126
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Accounting, transparency and governance: the heritage assets problem
Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach – After having identified three levels of transparency, a documentary analysis is used as the primary research method. Findi…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 11 No. 2, 2014 pp. 146-164
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Accounting for public governance
Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes. Design/methodology/approach – The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue. Findings –…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 11 No. 2, 2014 pp. 86-91
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Purposes, activities and beneficiaries Assessing the use of accounting narrat…
Purpose – The purpose of this paper is to outline a method developed for analysis of narrative reporting by charities concerning the carrying out of their aims for public benefit (as required by charity law). It seeks to assess the effectiveness of the method as a means of measuring performance of third sector organisations (TSOs). Design/methodology/approach – The method presented was …
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 10 No. 3/4, 2013 pp. 295-315
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Qualitative management accounting research in QRAM: some reflection
Purpose – This paper aims to offer a brief personal reflection upon, and celebrates, the 10th anniversary of Qualitative Research in Accounting & Management (QRAM). More specifically, the author highlights the journal’s contributions towards advancing qualitative management accounting research over the last decade, and the author suggests possible future avenues. Design/methodology/appr…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 11 No. 1, 2014 pp. 71-81
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
A pragmatic view on engaged scholarship in accounting research
Purpose – This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations. Design/methodology/approach – A reflection on Van de Ven and Johnson’s ideas about “engaged scholarship” as a way for overcoming the gap between a…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 11 No. 1, 2014 pp. 40-50
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
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Quality in qualitative management accounting research
Purpose – The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices. Design/methodology/approach – Drawing on language game theory and pragmatic constructivism, the paper analyzes th…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 11 No. 1, 2014 pp. 29-39
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Charity accountability in the UK:through the eyes of the donor
Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engag…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Qualitative Research in Accounting & Management Vol. 10 No. 3/4, 2013 pp. 259-278
- Judul Seri
- Qualitative Research in Accounting & Management
- No. Panggil
- -
Pacific Accounting Review –the first 25 years
Purpose – In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper aims to review all articles published in PAR as a report on the “stewardship” of the journal. Design/methodology/approach – Research papers published in PAR are analysed by topic, research methodology, author and institutional affiliation. This approach follows prior reviews in PAR. A…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Pacific Accounting Review Vol. 25 No. 3, 2013 pp. 225-234
- Judul Seri
- Pacific Accounting Review
- No. Panggil
- -
Accounting and accountability challenges
Purpose – This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New Zealand. Design/methodology/approach – The study uses ethnography as an “engaging research” to help explain the real-life enactment of accounting and accountability in advancing/deterring sustainabilit…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Pacific Accounting Review Vol. 26 No. 1/2, 2014 pp. 94-111
- Judul Seri
- Pacific Accounting Review
- No. Panggil
- -
Management accountants’ perception of their role in accounting for sustaina…
Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach – The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable development. Management accountants’ perceptions…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Pacific Accounting Review Vol. 26 No. 1/2, 2014 pp. 112-133
- Judul Seri
- Pacific Accounting Review
- No. Panggil
- -
A metamorphosis of the traditional accountant
Purpose – The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations. Design/methodology/approach – The methodo…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Pacific Accounting Review Vol. 25 No. 2, 2013 pp. 188-216
- Judul Seri
- Pacific Accounting Review
- No. Panggil
- -
Accounting regulation for charities: international responses to IFRS adoption
Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach – Using a regulatory space approach, this paper relies on publicly available archival evidenc…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Pacific Accounting Review Vol. 25 No. 2, 2013 pp. 124-144
- Judul Seri
- Pacific Accounting Review
- No. Panggil
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A long-term assessment of research productivity in accounting and finance dep…
Purpose – The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals. Design/methodology/approach – The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper incl…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Managerial Finance Vol. 40 No. 4, 2014 pp. 416-431
- Judul Seri
- Managerial Finance
- No. Panggil
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Accounting irregularities and failure to deliver
Purpose – The purpose of this paper is to examine the relationship between naked short selling and accounting irregularities that cause a firm to issue a restatement. Design/methodology/approach – Using the level of abnormal fails-to-deliver as a proxy for naked short selling, the paper looks for evidence of increased naked short selling in anticipation of, as well as in response to the…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Managerial Finance Vol. 40 No. 8, 2014 pp. 770-786
- Judul Seri
- Managerial Finance
- No. Panggil
- -
Is environmental management accounting a discipline? A bibliometric literatur…
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…
- Edisi
- -
- ISBN/ISSN
- -
- 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
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…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 20-37
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
- -
Does accounting construct the identity of firms as purely self-interested or …
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…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 144-160
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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A revenue management perspective of management accounting practice in small b…
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-…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 92-116
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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SUPER-VISION? Personal experiences of an accounting academic
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 38-53
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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Ethics training for accountants:does it add up?
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…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Meditari Accountancy Research Vol. 21 No. 2, 2013 pp. 161-177
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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The accounting academic
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 2-19
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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Using university websites to profile accounting academics and their research …
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 77-106
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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Educating professionals Describing the knowledge agency of Accounting academics
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…
- Edisi
- -
- ISBN/ISSN
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- Deskripsi Fisik
- Meditari Accountancy Research Vol. 22 No. 1, 2014 pp. 107-127
- Judul Seri
- Meditari Accountancy Research
- No. Panggil
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Overvalued equities and audit fees: a research note
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Managerial Auditing Journal Vol. 28 No. 8, 2013 pp. 755-776
- Judul Seri
- Managerial Auditing Journal
- No. Panggil
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Ready or not: lost securityholders,uncashed checks and dormant accounts
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…
- Edisi
- -
- ISBN/ISSN
- 15285812
- Deskripsi Fisik
- JOURNAL OF INVESTMENT COMPLIANCE VOL. 14 NO. 4 2013, pp. 53-54
- Judul Seri
- JOURNAL OF INVESTMENT COMPLIANCE
- No. Panggil
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Summary of selected sessions from ‘‘The SEC Speaks in 2013’’
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…
- Edisi
- -
- ISBN/ISSN
- 15285812
- Deskripsi Fisik
- JOURNAL OF INVESTMENT COMPLIANCE VOL. 14 NO. 2 2013, pp. 5-20
- Judul Seri
- JOURNAL OF INVESTMENT COMPLIANCE
- No. Panggil
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SEC intensifies scrutiny of fee-based accounts and reverse churning
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…
- Edisi
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- ISBN/ISSN
- 15285812
- Deskripsi Fisik
- JOURNAL OF INVESTMENT COMPLIANCE VOL. 15 NO. 1 2014, pp. 48-51
- Judul Seri
- JOURNAL OF INVESTMENT COMPLIANCE
- No. Panggil
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Better, faster, smarter:developing a blueprint for creating forensic accountants
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Money Laundering Control Vol. 16 No. 4, 2013 pp. 353-378
- Judul Seri
- Journal of Money Laundering Control
- No. Panggil
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Accounting and conflict resolution in Ireland
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of International Education in Business Vol. 6 No. 2, 2013 pp. 122-135
- Judul Seri
- Journal of International Education in Business
- No. Panggil
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Islamic perspective of management accounting decision making techniques
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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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Islamic Accounting and Business Research Vol. 4 No. 2, 2013 pp. 203-219
- Judul Seri
- Journal of Islamic Accounting and Business Research
- No. Panggil
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Factors influencing accountants’ behavioural intentions to use and actual u…
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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 179-200
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
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Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
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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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 12 No. 1, 2014 pp. 2-20
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
- -
Adoption of AAOIFI accounting standards by Islamic banks of Bahrain
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…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 131-142
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
- -
Mis-alignment between IT knowledge/skills importance and IT knowledge/skills …
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…
- Edisi
- -
- ISBN/ISSN
- -
- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 12 No. 1, 2014 pp. 45-61
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
- -
Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah