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Serpeninova, Yulia, Inna Makarenko und Anna Linska. „Logistics costs accounting: challenges for identification in Ukrainian accounting practice“. Accounting and Financial Control 2, Nr. 1 (28.05.2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.
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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.
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Patel, Alpesh T. „Responsibility Accounting: A Study in Theory and Practice“. Indian Journal of Applied Research 3, Nr. 3 (01.10.2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.
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Denison, Christine A., Sue P. Ravenscroft und Paul F. Williams. „Accounting and Public Policy: The Importance of Credible Research“. Accounting and the Public Interest 14, Nr. 1 (01.12.2014): 113–27. http://dx.doi.org/10.2308/apin-51158.
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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.
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Heck, Jean L., und Robert E. Jensen. „AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005“. Accounting Historians Journal 34, Nr. 2 (01.12.2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.
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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.
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Hopwood, Anthony G. „Understanding financial accounting practice“. Accounting, Organizations and Society 25, Nr. 8 (November 2000): 763–66. http://dx.doi.org/10.1016/s0361-3682(00)00021-0.
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Ahrens, Thomas, und Christopher S. Chapman. „Management accounting as practice“. Accounting, Organizations and Society 32, Nr. 1-2 (Januar 2007): 1–27. http://dx.doi.org/10.1016/j.aos.2006.09.013.
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Lehenchuk, Serhii, Iryna Zhyhlei und Olena Syvak. „Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis“. Accounting and Financial Control 3, Nr. 1 (17.06.2020): 11–22. http://dx.doi.org/10.21511/afc.03(1).2020.02.
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This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.
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Steele, M., M. Davis und M. Kloss. „Foreign exchange differences: Accounting practice vs accounting principles“. Investment Analysts Journal 14, Nr. 26 (November 1985): 49–57. http://dx.doi.org/10.1080/10293523.1985.11082241.
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Rahman, Asheq, Hector Perera und Siva Ganesh. „Accounting Practice Harmony, Accounting Regulation and Firm Characteristics“. Abacus 38, Nr. 1 (Februar 2002): 46–77. http://dx.doi.org/10.1111/1467-6281.00097.
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Nagdee, Zafeer. „Accounting bases of theory: Why they matter“. Risk Governance and Control: Financial Markets and Institutions 6, Nr. 4 (2016): 167–74. http://dx.doi.org/10.22495/rcgv6i4c1art8.
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It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide.
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Georg, Susse, und Lise Justesen. „Counting to zero: accounting for a green building“. Accounting, Auditing & Accountability Journal 30, Nr. 5 (19.06.2017): 1065–81. http://dx.doi.org/10.1108/aaaj-04-2013-1320.
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Purpose The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a productive organizing device in organizational contexts. Energy accounting is considered as performative in organizational practices rather than as a representation of resource use. Design/methodology/approach This paper is based on a longitudinal case study of the design phase in a construction project. Data collection entailed observational and document studies as well as interviews with those involved in the design processes. This paper draws on actor-network theory, notably the notions of framing and overflowing, in analyzing the role of energy accounting in design processes and in affecting organizational practice. Findings The paper provides several insights regarding energy accounting in the making, energy accounting’s performative role in enacting possible futures, the narrative importance of numbers, and the entangled nature of designing, accounting and organizing practices. The findings demonstrate the strong links between accounting and organizing. Originality/value This paper adds to the extant literature on environmental accounting by directing attention to how such accounting practices contribute to forming rather than just informing management decisions. By focusing on how the calculative practices of making such accounts mediate ideas and help assemble new entities, this paper provides useful insights into the performative role of environmental accounting.
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Walińska, Ewa. „Accounting Policy – Theory and Practice“. Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 193–205. http://dx.doi.org/10.18276/frfu.2016.2.80/2-21.
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Wilson, R. A., und A. Sangster. „The automation of accounting practice“. Journal of Information Technology 7, Nr. 2 (Juni 1992): 65–75. http://dx.doi.org/10.1057/jit.1992.11.
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Ketz, J. Edward. „Improving the practice of accounting“. Journal of Corporate Accounting & Finance 12, Nr. 1 (November 2000): 79–81. http://dx.doi.org/10.1002/1097-0053(200011/12)12:1<79::aid-jcaf12>3.0.co;2-r.
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Wilson, R. A., und A. Sangster. „The Automation of Accounting Practice“. Journal of Information Technology 7, Nr. 2 (Juni 1992): 65–75. http://dx.doi.org/10.1177/026839629200700202.
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This article examines the use of computer technology by the UK accounting profession. The first part of the paper examines the nature of the accounting environment and identifies a number of reasons why accounting automation should be an issue of general concern. A particular accounting task, auditing, is examined in detail to illustrate some of the factors affecting accounting automation. The second part of the paper reports the findings of an empirical examination of computerization amongst a number of different accounting groups with different working environments. Practitioners’ views on several factors constraining further technological innovation, and on factors motivating innovation, are analysed and examined. It is concluded that domain characteristics, historical factors and skill availability are amongst the most significant variables influencing automation.
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Frain, Pamela A. „Successfully developing your accounting practice“. British Accounting Review 20, Nr. 1 (April 1988): 97. http://dx.doi.org/10.1016/0890-8389(88)90129-1.
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Ezzamel, Mahmoud, und Keith Robson. „Accounting in Time: Organizational Time-reckoning and Accounting Practice“. Critical Perspectives on Accounting 6, Nr. 2 (April 1995): 149–70. http://dx.doi.org/10.1006/cpac.1995.1015.
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Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita und Evi Hasnita. „ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE“. Journal of Governance and Integrity 2, Nr. 1 (16.10.2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.
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The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.
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Cahyaningtyas, Fadilla. „DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES“. Journal of Innovation in Business and Economics 1, Nr. 02 (30.12.2017): 59. http://dx.doi.org/10.22219/jibe.v1i02.3568.
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This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.
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Cahyaningtyas, Fadilla. „DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES“. Journal of Innovation in Business and Economics 1, Nr. 02 (30.12.2017): 59. http://dx.doi.org/10.22219/jibe.vol1.no02.11-22.
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This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.
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Cahyaningtyas, Fadilla. „DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES“. Journal of Innovation in Business and Economics 1, Nr. 02 (30.12.2017): 59. http://dx.doi.org/10.22219/jibe.vol1.no02.59-70.
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This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1) accounting practice of mind and memory; and (2) accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R). both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.
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Sampson, Cathy, und Paul Atkinson. „Accounting for discovery“. Narrative Inquiry 21, Nr. 1 (30.09.2011): 88–108. http://dx.doi.org/10.1075/ni.21.1.05sam.
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The paper presents an analysis of genetic scientists’ accounts of a 1992 scientific breakthrough. Members of the research team were interviewed in the course of a wider study of the history of the discovery and its implications for clinical practice. The isolation of the genetic basis for myotonic dystrophy was an important milestone in the development of contemporary genetic medicine and a significant event in the lives and careers of the scientists involved. Despite the significance of some key publications on scientists’ discovery accounts, the paper argues that there has been a neglect of scientists’ narratives and accounting practices, despite the increased visibility of narrative analysis in the social sciences, the increasing sophistication of qualitative research methods, and the expansion of qualitative research on scientific work and practice. The paper outlines a number of themes in the scientists’ autobiographical work and their methods in recounting the discovery.
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SAKSENA, SANJEEV, DANIEL E. NICKELSON und ALAN M. MORGAN. „Practice Expense: Applying Accounting Principles in a Specialty Practice“. Pacing and Clinical Electrophysiology 20, Nr. 11 (November 1997): 2853–54. http://dx.doi.org/10.1111/j.1540-8159.1997.tb05443.x.
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Celli, Massimiliano. „The Accounting of Consolidation Differences in the European Accounting Practice“. International Journal of Business and Management 14, Nr. 12 (08.11.2019): 102. http://dx.doi.org/10.5539/ijbm.v14n12p102.
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This paper aims at recognising the accounting methods for consolidation differences in the IAS/IFRS consolidated financial statements actually utilised by the major parent-companies listed on regulated markets in the lead EU Countries. To this end, first of all the accounting criteria for positive and negative consolidation differences in the consolidated financial statements established by IFRS 3 have been recognised. Then, a sample of No. 250 parent-companies listed on regulated European markets and that prepare their consolidated financial statements in accordance with IAS/IFRS has been selected, in order to ascertain the effective accounting methods commonly used by European business practice. Finally, some aspects of special interest that emerged from the results of the empirical survey will be analysed, together with some questions that the same results have produced.
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Schweiker, William. „Accounting for ourselves: Accounting practice and the discourse of ethics“. Accounting, Organizations and Society 18, Nr. 2-3 (April 1993): 231–52. http://dx.doi.org/10.1016/0361-3682(93)90035-5.
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Moore, David R. J., und Ken McPhail. „Strong structuration and carbon accounting“. Accounting, Auditing & Accountability Journal 29, Nr. 7 (19.09.2016): 1204–33. http://dx.doi.org/10.1108/aaaj-08-2015-2203.
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Purpose The purpose of this paper is to utilize the three abstract-concrete levels of ontology of strong structuration theory (strong ST) to examine how, and to what extent, was the development of carbon accounting frameworks at the policy, industry, and organizational levels enabled by external structures as conditions of action, that is, what was the nature of active agency within a field of position-practice relations that led to the development of these frameworks. Design/methodology/approach A case study was undertaken drawing upon interviews that were undertaken between 2008 and 2011 at the industry and organizational levels as well as documentary evidence relating to carbon accounting policy development at the macro, or policy level. Findings The parliamentary committee hearings into the development of the carbon price legislation represented fields of position-practice relationships which highlighted the interplay of the internal structures, capabilities and the roles of both power and trust of the agent(s)-in-focus. A meso-level analysis of the Victorian water industry highlighted how it was able to mediate the exercise of power by the macro level through the early adoption of carbon accounting frameworks. At the ontic or micro level of the individual water business, the development of a greenhouse strategy was also the outcome of position-practice relationships which highlighted the interplay of the internal structures and dispositions of the agent(s)-in-focus. The position-practice relationships at both the industry and organizational level were characterized by both soft power and trust. Research limitations/implications Future research could investigate how the withdrawal of the carbon pricing mechanism in Australia has affected the development of carbon accounting practices whilst overseas research could examine the extent to which carbon accounting frameworks were the outcome of position-practice relationships. Practical implications Given the global significance of carbon accounting, this paper provides an overview as to how the early adoption of voluntary carbon accounting practices resulted in a reduction in carbon emissions within the water industry and therefore limited its liability for the carbon price. Originality/value This paper illustrates how the strong ST ontological concept of position-practices can be utilized at the macro, meso, and ontic levels and how these relationships mediated the impact of the carbon price upon both the water industry and the individual water business.
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Singleton-Green, Brian. „Discussion of “articulating accounting principles“. Journal of Applied Accounting Research 17, Nr. 2 (09.05.2016): 136–38. http://dx.doi.org/10.1108/jaar-03-2016-0028.
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Purpose – The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by embodiment’”. Design/methodology/approach – The paper draws on the author’s experience of 13-years working at ICAEW trying to improve relations between the worlds of accounting practice and accounting research. Findings – The paper argues that classical accounting theory became discredited because it was too detached from the world of practice and in fact seriously misunderstood it, and that accounting research using the methods of the social sciences is not incompatible with normative accounting theory. However, if Brian Rutherford’s paper encourages even more accounting researchers to engage in accounting policy debates, and to do so in ways that reflect a sympathetic understanding of existing practices, that would be a welcome development. Originality/value – The paper contributes to the continuing debate on how accounting research can contribute to improvements in accounting practice.
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GOLDTHWAITE, RICHARD. „The Practice and Culture of Accounting in Renaissance Florence“. Enterprise & Society 16, Nr. 3 (21.04.2015): 611–47. http://dx.doi.org/10.1017/eso.2015.17.
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This article explores cultural aspects of the unique archival patrimony of private account books that survive for Florence from the fourteenth to the early seventeenth century, a period corresponding to the city’s greatness as a center of both Renaissance culture and early capitalism. The discussion first surveys the diffusion and the standardization of accounting practice throughout the society, the educational process behind this development, and the emergence of the professional accountant. It then analyzes double entry in its application to both business (including industrial) and domestic accounts in the attempt to extend our knowledge of the accounting reality in this pre-modern capitalist economy beyond the traditional view derived from manuals and theoretical notions. The conclusion examines the cultural functions of Florentine accounting practice ranging from the so-called spirit of capitalism in the business world to some particular characteristics that disposed Florentines in general toward this kind of record keeping.
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Frank, Kimberly E., Randall K. Hanson, D. Jordan Lowe und James K. Smith. „CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice“. Accounting Horizons 15, Nr. 1 (01.03.2001): 35–48. http://dx.doi.org/10.2308/acch.2001.15.1.35.
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This paper reports the results of a survey of 219 American Institute of Certified Public Accountant members about legal services their public accounting firms currently offer and plan to offer in the future, and how they would organize their firm to deliver these services to clients. The survey is motivated by the legal profession's current investigation of whether to allow nonattorneys to share fees and become partners with nonattorneys and by the American Bar Association's call for evidence on the current existence of multidisciplinary practice (MDP). Forty-four states established MDP committees to recommend whether legal ethics rules should be relaxed to allow MDP. Relaxed ethics rules allow public accounting firms to employ attorneys to offer a full array of legal services to their clients. We find that public accounting firms already offer a number of legal services to their clients and are interested in increasing the offering of these services if allowed. The results also indicate that the size of the public accounting firm is likely to influence the types of legal services offered and the arrangements used to deliver the legal services to clients. The findings are important because they highlight the need for the legal and accounting professions to formulate rules regarding MDP.
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Purwohawati, Yuliana, Bernadette Robiani und Inten Meutia. „Green Accounting Practice on Corporate Performances“. Modern Economics 22, Nr. 1 (27.08.2020): 84–89. http://dx.doi.org/10.31521/modecon.v22(2020)-13.
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Introduction. The low awareness of the industry in the application of the green industry through green accounting because when viewed in general as 2 sides of a coin, on the one side will bring benefits to the industry but on the other hand as if it would lead to the potential for increased costs, through environmental costs. The population is 184 industrial companies both state-owned enterprises and public companies. The sampling technique uses purposive sampling so that the samples obtained are 18 public companies. The data used in this study are historical data, such as financial data, earnings per share data and stock valuation in companies that apply green accounting and listings on the Indonesia Stock Exchange. Purpose. The purpose of this study is to determine the effect on earnings per share and stock valuation before and after the adoption of green accounting. Results. The results of the study concluded that there are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting, because there are three publicly traded companies that sell initial shares (IPOs) at the time of applying green accounting. Conclusions. There are significant differences and a positive effect between earnings before the application of green accounting and earnings after the application of green accounting. For the application of green accounting on stock price there is no significant difference between the stock price before and stock valuation after the adoption of green accounting.
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Montagna, Paul, Anthony G. Hopwood und Peter Miller. „Accounting as Social and Institutional Practice.“ Contemporary Sociology 25, Nr. 1 (Januar 1996): 103. http://dx.doi.org/10.2307/2076997.
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VINCENT, JEFFREY R. „Green accounting: from theory to practice“. Environment and Development Economics 5, Nr. 1 (Februar 2000): 13–24. http://dx.doi.org/10.1017/s1355770x00000024.
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A decade has passed since Wasting Assets, a study of Indonesia by Robert Repetto and colleagues at the World Resources Institute, drew widespread attention to the potential divergence between gross and net measures of national income. This was by no means the first ‘green accounting’ study. Martin Weitzman, John Hartwick, and Partha Dasgupta and Geoffrey Heal had all conducted seminal theoretical work in the 1970s. But the World Resources Institute study demonstrated that data were adequate even in a developing country to estimate adjustments for the depletion of some important forms of natural capital and that the adjustments could be large relative to conventional, gross measures of national product and investment. The adjusted, net measures suggested that a substantial portion of Indonesia's rapid economic growth during the 1970s and 1980s was simply the unsustainable ‘cashing in’ of the country's natural wealth.
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Bruno, Adriana, und Irvine Lapsley. „The emergence of an accounting practice“. Accounting, Auditing & Accountability Journal 31, Nr. 4 (21.05.2018): 1045–66. http://dx.doi.org/10.1108/aaaj-01-2016-2400.
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Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation. Design/methodology/approach This paper’s focus on a government initiative with multiple actors present in the laboratory. Specifically, this study offers a close examination of the day-to-day activities of a laboratory case study; it focuses on participant observation in video conference calls. The discussions held by the project teams are analyzed to extend our inquiry into the most intimate aspects of fact construction (Latour and Woolgar, 1979). These excerpts illustrate the processes of accrual accounting construction and open up the possibility of studying the emergence of accrual accounting through the lens of an action net. Findings The evidence collected reveals the absence of a well-defined template for implementing accrual accounting in government. These results reveal an elaborate process of improvisation and fabrication in the design of this accounting system and a fragile network in action. Originality/value Prior research on accrual accounting in government focuses on the examination of existing accrual accounting systems with somewhat puzzling results on lack of use. In this study, the perspective has been shifted from focusing on accrual accounting as self-evident (Lapsley et al., 2009) to examine its construction. This paper examines this tension between the apparent certainties as espoused by practitioners and the problematic nature of accrual accounting in government. It extends our knowledge of “black box accrual accounting,” and shows that it is a fluid object with significant discretion in the determination of practice.
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Nixon, Bill. „Technology Investment and Management Accounting Practice“. British Journal of Management 6, Nr. 4 (Dezember 1995): 271–88. http://dx.doi.org/10.1111/j.1467-8551.1995.tb00100.x.
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Gripper, Peter. „Basic accounting refresher for your practice“. In Practice 36, Nr. 6 (Juni 2014): 301–5. http://dx.doi.org/10.1136/inp.g3442.
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Komori, Naoko. „Towards the feminization of accounting practice“. Accounting, Auditing & Accountability Journal 21, Nr. 4 (09.05.2008): 507–38. http://dx.doi.org/10.1108/09513570810872905.
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Changwony, Frederick Kibon, und Audrey S. Paterson. „Accounting practice, fiscal decentralization and corruption“. British Accounting Review 51, Nr. 5 (September 2019): 100834. http://dx.doi.org/10.1016/j.bar.2019.04.003.
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Maria Ismail, Aida, Farah Amylea Azizan und FadzlinaMohd Fahmi. „Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum“. Journal of Social Sciences Research, SPI 1 (16.03.2019): 150–58. http://dx.doi.org/10.32861/jssr.spi1.150.158.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Maria Ismail, Aida, Farah Amylea Azizan und FadzlinaMohd Fahmi. „Forensic Accountant Skills: An Empirical Investigation in the Malaysian Forensic Accounting Education Curriculum.“ Journal of Social Sciences Research, Special Issue 5 (20.12.2019): 1017–25. http://dx.doi.org/10.32861/jssr.spi5.1017.1025.
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Existing forensic accounting graduates in developing countries that practice the current forensic accounting curriculum showed lack of knowledge, skills and abilities in fraud detection and prevention as compared to graduates in developed countries. The Accounting curricular should provide students with the basic theoretical framework for understanding Audit Investigation, Fraud Examination and Forensic Accounting and, simultaneously, provide students with knowledge and techniques. Currently, Universities do not include suitable syllabus that meet the requirement of forensic accounting firms. Therefore, matching expectations of employers and suitable curricular content for the development of forensic accountant knowledge and skills are crucial. Thus, coverage of forensic accounting syllabus and the quality of forensic accountant practitioner becomes an issue. The objective of this study is to investigate the relationship between forensic accounting course and forensic accountant skills. A total of 96 individuals completed the questionnaire that was used for the analysis adapted mainly from the course outcome of Forensic Accounting and Financial Criminology Master’s degree programme in one of the public universities in Malaysia. The result of this study indicated that auditing courses have no significant relationship towards forensic accountant skills despite having positive relationship, whilst fraud examination courses and forensic accounting courses have significant positive relationship towards forensic accountant skills. The results of this study should aid in setting the future direction and the role of forensic accounting practices and education. Forensic accounting education plays a vital role in preparing forensic accountant for the working world.
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Rajeevan, Shanmugavel. „Accounting: the teaching, the practice and what is missing“. Vilakshan - XIMB Journal of Management 17, Nr. 1/2 (03.12.2020): 15–37. http://dx.doi.org/10.1108/xjm-06-2020-0001.
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Purpose This paper aims to identify the knowledge and practice gap in accounting education and propose an alternative teaching method to align accounting education to meet the needs of the practical world. Design/methodology/approach A total of 500 questionnaires were circulated among four stakeholders (academics, accounting students, accountants in business and accountants in practice) and received an overall usable response rate of 27%. Findings It was found that to reflect the current accounting practices, accounting students should be exposed to accounting specific experiential learning and industry specific training at an early stage of their academic education. Universities and professional institutes can work together to develop a curriculum to create an elite league of accounting professionals. Practical implications The insights of this study would provide guidance to educators on how to develop an advance experiential learning structure for students that reflects the current accounting practices and technologies involved. Originality/value This study contributes to the existing literature by means of providing an alternative teaching method for undergraduate accounting degree program.
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Roberts, Diane H. „U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870“. Accounting Historians Journal 47, Nr. 2 (28.08.2020): 21–33. http://dx.doi.org/10.2308/aahj-17-006.
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ABSTRACT “Accountant” and “Accountant, Public” listings in New York and Philadelphia city directories from 1850 to 1870 were used to explore accountants' practice conditions and whether their children also became accountants. Children are likely to pursue parental occupations if economic conditions experienced during childhood are positive. Record linkage methodology connected the accountants in Littleton's (1942) compilation of 123 accountant city directory listings and the additional 21 accountants located during research with census and other records showing occupation and kinship information. While no elite accountant community existed, successful accountants remained accountants and passed their accountant occupation onto sons. Other accountants successfully changed occupations and their sons adopted those jobs. Overall, 36 percent of these accountants were immigrants, with more immigrants in New York. Professional organizations, credentialing legislation, and other professional characteristics were not in place. Accounting education institutions were established and textbooks authored in both cities.
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Miley, Frances Myfanwy, und Andrew F. Read. „“This degrading and stealthy practice”“. Accounting, Auditing & Accountability Journal 31, Nr. 2 (19.02.2018): 456–77. http://dx.doi.org/10.1108/aaaj-10-2014-1839.
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Purpose The purpose of this paper is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of indigenous wages contributed to stigmatisation of indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures are by those charged with protecting the financial interests of the indigenous population. Design/methodology/approach An historical and qualitative approach has been used that draws upon archival and contemporary sources. Findings Prior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma. Research limitations/implications This research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs. Social implications This research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present, but can create an environment where financial abuse does not occur. Originality/value This research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting.
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Nørreklit, Hanne. „Quality in qualitative management accounting research“. Qualitative Research in Accounting & Management 11, Nr. 1 (14.04.2014): 29–39. http://dx.doi.org/10.1108/qram-02-2014-0014.
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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 the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication. Findings – The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration. Research limitations/implications – In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice. Originality/value – The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.
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Noguchi *, Masayoshi. „Interaction between tax and accounting practice: Accounting for stock-in-trade“. Accounting, Business & Financial History 15, Nr. 1 (März 2005): 1–34. http://dx.doi.org/10.1080/09585200500032701.
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Morgan, Gareth. „Accounting as reality construction: Towards a new epistemology for accounting practice“. Accounting, Organizations and Society 13, Nr. 5 (Januar 1988): 477–85. http://dx.doi.org/10.1016/0361-3682(88)90018-9.
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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes und Marcelo Álvaro da Silva Macedo. „How green is accounting? Brazilian students’ perception“. International Journal of Sustainability in Higher Education 21, Nr. 2 (02.01.2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.
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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.
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Kamil, Islamiah. „KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ)“. Jurnal Profita 11, Nr. 1 (01.04.2018): 053. http://dx.doi.org/10.22441/profita.2018.v11.01.004.
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This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression test simple linear there is a positive influence of the Ethical Perception of Accounting Lecturers, Management Lecturer and Accounting Student of XYZ University of Economics and Business Faculty of Earnings Management Practice. Therefore the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception Management Faculty of Economics and Business University XYZ Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management.
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Kamil, Islamiah. „KONSEP PRAKTIK MANAJEMEN LABA DALAM PERSEPSI ETIS MAHASISWA (Studi Kasus Pada Universitas XYZ)“. Jurnal Profita 11, Nr. 1 (01.04.2018): 053. http://dx.doi.org/10.22441/profita.v11.01.004.
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This study aims to determine and measure the Effect of Ethical Perceptions of Accounting Lecturers, Management Lecturers, Accounting Students and Management Students at the Faculty of Economics and Business of XYZ University Against Profit Management Practices. The research method used is causal, with analysis unit of Accounting Lecturer, Management Lecturer, Accounting Student and Management Student in Faculty of Economics and Business of XYZ University, Data analysis is done by descriptive analysis and simple linear regression test. The result of research shows from the result of regression test simple linear there is a positive influence of the Ethical Perception of Accounting Lecturers, Management Lecturer and Accounting Student of XYZ University of Economics and Business Faculty of Earnings Management Practice. Therefore the more understood Lecturer Accounting, Lecturer Management and Accounting Students to earnings management practices then the more positive ethical perceptions of earnings management practices. While on Variable Perception of Student Ethical Management There is no positive influence of Student Ethical Perception Management Faculty of Economics and Business University XYZ Against Profit Management Practice. This indicates that the less understanding of management students to the practice of earnings management, the ethical perception is also more negative to the practice of earnings management.
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Holt, Andrew. „Commercial service charge accounting and audit: a review“. Facilities 33, Nr. 7/8 (05.05.2015): 502–27. http://dx.doi.org/10.1108/f-10-2013-0078.
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Purpose – The purpose of this paper is to critique the accounting and auditing requirements of the 2011 RICS Code of Practice, Service Charges in Commercial Property and examines whether the new 2014 version of the RICS Code and its associated accounting guidance note provide a “best practice” framework for service charge accounting and audit. This theoretical discussion is then applied to empirical data obtained from a sample of UK commercial office properties to assess whether current practices used by managing parties for the preparation and review of service charge reconciliation certificates actually embody the principles of best practice. Design/methodology/approach – The paper uses inductive reasoning to theorise about how the accounting and auditing of commercial service charges might be improved. The paper also uses a deductive approach to identify whether current commercial service charges accounting and audit practices achieve a theoretical level of best practice. The paper reviews a range of secondary literature and utilises hand-collected data from the service charge documents provided to commercial leaseholders. Findings – The paper finds deficiencies within the RICS Code’s requirements for service charge accounting and audit. As a result, empirical evidence is found suggesting that UK commercial service charge accounting and audit practices are inconsistent, lack transparency and provide poor levels of negative assurance for tenants. Research limitations/implications – Content analysis requires subjective interpretation on behalf of the researcher. Originality/value – Data are original to this research and provide a unique insight as to the accounting and audit practices used by facilities managers, managing agents, accountants and independent auditors within the commercial property sector.
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Kerr, Stephen G. „Service Science And Accounting“. Journal of Service Science (JSS) 1, Nr. 2 (01.10.2008): 17–26. http://dx.doi.org/10.19030/jss.v1i2.4292.
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The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accountings other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested.