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Добірка наукової літератури з теми "Accounting practice"

Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 10 лютого 2022

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Статті в журналах з теми "Accounting practice"

Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (May 28, 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, no. 3 (October 1, 2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.

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Denison, Christine A., Sue P. Ravenscroft, and Paul F. Williams. "Accounting and Public Policy: The Importance of Credible Research." Accounting and the Public Interest 14, no. 1 (December 1, 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., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (December 1, 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, no. 8 (November 2000): 763–66. http://dx.doi.org/10.1016/s0361-3682(00)00021-0.

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Ahrens, Thomas, and Christopher S. Chapman. "Management accounting as practice." Accounting, Organizations and Society 32, no. 1-2 (January 2007): 1–27. http://dx.doi.org/10.1016/j.aos.2006.09.013.

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Lehenchuk, Serhii, Iryna Zhyhlei, and Olena Syvak. "Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis." Accounting and Financial Control 3, no. 1 (June 17, 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, and M. Kloss. "Foreign exchange differences: Accounting practice vs accounting principles." Investment Analysts Journal 14, no. 26 (November 1985): 49–57. http://dx.doi.org/10.1080/10293523.1985.11082241.

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Rahman, Asheq, Hector Perera, and Siva Ganesh. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics." Abacus 38, no. 1 (February 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, no. 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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Дисертації з теми "Accounting practice"

Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.

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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.

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Hartmann, Berit. "Bridging the GAAP? : IFRS in accounting practice." Doctoral thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23148.

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This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. Drawing on actor-network theory, this study moves away from a priori distinctions, following the construction and mobilization of accounting numbers across institutionalized boundaries within and around the organization. The empirical investigation took place in a large, worldwide active media group that is listed on a European stock exchange. The group is a particular interesting setting because of its diverse business structure and its German code-law accounting roots. Business combinations are a major growth factor within the industry and a high degree of decentralization in the organization placed responsibility for investment decisions at low hierarchical levels. Goodwill accounting and impairment testing were therefore highly significant calculative practices in the group. The study finds that the constitutive role of the financial reporting standards in the organization both solves tensions and dilemmas around the number and creates new ones when crucial interests are lost in translation. These tensions and dilemmas arise between the aim of standardization and closure for the construction of a legitimate value of the future, and the aim to mobilize numbers in order to motivate and create value for a future. Originally intended for the financial representation of organizational substance and performance, the standards become associated with operations management activities, helping to create the faithful records that sum up the organization. This interrelation helps to close concern around the representation of the future in a ‘fair’ value by distributing the calculative practices over a wide network of actors spanning inside and outside the organization. However, the relationship also forces a connection between calculations and ambitions that otherwise would have preferred to stay separate. This thesis offers a new perspective on IFRS implementation by emphasizing organizational activities. Through a focus on integration and the link between financial and management accounting, the ‘implementation problems’ highlighted in previous literature gain a refined theorization. When taking organizational practice seriously, integration becomes a process that may find temporal stability but will never be final. In the process, conflicts might be solved but new dilemmas will arise. In turn, concepts like decision usefulness, comparability and earnings management cannot exist in a stable form but are rather constructed in networks that disregard commonly assumed boundaries inside and around the organization.

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Lim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.

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Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of study by Knights and Morgan (1990,1991,1995)) is historically contingent upon practices of accounting. I take up this task of inaugurating the study of accounting practice and strategy discourse, from strategy to accounting, to develop a new perspective of how their interaction takes place. This gives birth to a re-reading of the strategy (and accounting) literatures, from the direction of a constitutive notion of accounting practices. In particular, the processual and critical schools of strategy are found to promote conventional notions of accounting as mirror, as secondary and passive practice, which circulate beneath the usual level of visibility. Building on this emergent approach, a post- Foucauldian theory of practices is outlined from a methodological viewpoint. This approach does not begin from such general categories as 'the individual', 'the social' or 'the economic', and thereby does not follow conventional understandings of 'doing ethnography'. The inquiry is empirically situated within the context of a longitudinal investigation (1997-2000) into the U. K. based part of a global telecommunications company, Teleco. I discover complex interactions between accounting practices and the workings of strategy, both as presence and absence. There is a partial presence of strategy even within the most 'strategic' parts of Teleco, in conjunction with a growing absence within those parts most distant from 'the strategy'. Despite this, or perhaps because of this, the spread of accounting and accounting based-practices rolls on, albeit in a non-uniform way. This brings forth the possibility of a strategic accounting, one whose practices are perhaps most visibly internalised and effected on my very self, thus adding weight to the rejection within this thesis of the metaphysical categories of either 'strategy' or 'accounting.

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Sundström, Andreas. "Representing Performance | Performing Representation : Ontology in accounting practice." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-119958.

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Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. The study takes a praxiographic approach, which emphasizes action and relocates questions of representation towards the practices in which representations are mobilized. The research questions refer specifically to ontological work related to commensurability and distance in accounting practices. Four papers attend to the manners in which the organizational performance of the theatre company is represented in different situations of managing, governing and reporting. The papers demonstrate and analyse different examples of ontological work involved in achieving (or retracting) representational links. In conclusion, the thesis places the organizing of ontological tensions – especially the tension between singular accounting representations and multiple organizational realities – at the core of accounting representation practices. The thesis thus contributes to practical, theoretical and philosophical discussions on the links between accounting practices, accounts and reality.

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Manuscript. Paper 3: Manuscript. Paper 4: Manuscript.

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Wolfe, Simon St John. "An economic analysis of financial institutions' accounting practice." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Sangster, Alan. "Changing practice in accounting education : experimentation, innovation, and encouragement." Thesis, University of South Wales, 2008. https://pure.southwales.ac.uk/en/studentthesis/changing-practice-in-accounting-education(9efdcc45-b99f-4d5d-8f4e-dc81be1186eb).html.

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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless teacher to someone who was passionately interested in developing the abilities of my students and motivated in both my teaching and research to convert them into lifelong learners. This is followed by a discussion of each of the eleven publications included in this thesis. Beneath the umbrella of the overall theme of encouraging students to "learn how to learn", these publications are organised into two themes [The Use of IT in Teaching and Learning; and, Using Accounting History to Increase the Relevance of Topics to Students] and a number of sub-themes. Together, these publications represent significant contributions to knowledge. These include: • being the first author in accounting education to demonstrate that asking students to prepare flowcharts of the rules in rule-based topics such as accounting standards may improve their performance in assessments; • the first review of the use of IT in accounting education to focus upon the adoption of computer based instruction; • the first paper (and the only one that I am aware of) that considers whether or not using computer based instruction as an additional, non-integrated into the course resource is a worthwhile use of resources; • the first paper I am aware of that presented data that supported the view that computer based instruction could replace lecturers with no impact on performance of the students; • the first paper published to foresee the impact World Wide Web may have upon accounting education and research; • the first time I am aware of anyone presenting results of a teaching innovation that involved use of the web where students were successfully guided outside their comfort zones; • the first paper to ever present an overview of how the World Wide Web was being used globally in accounting and finance education; • the first paper I know of that presented a case study of learning and assessment that showed that student performance on objective tests had a strong positive correlation with their performance on traditional written examinations and demonstrated that objective tests could guide student learning to the extent that they appeared to have directly impacted students' deeper understanding of their subjects; • the first paper to use a modern day learning materials developmental model to demonstrate that the bookkeeping treatise of Luca Pacioli published in 1494 was as carefully written as today's textbooks. My contribution to knowledge is then summarised and the number of citations of each publication according to Google Advanced Scholar is given, including the date of the latest citation. This is then followed by a list of all my publications. Signed letters from my co-authors confirming my involvement in joint authored work are presented, followed by a list of the eleven publications included in the thesis. Finally, all eleven publications are presented.

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Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.

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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower likelihood of recommending that their clients invest in the company in the task, and (3) financial analysts who ranked reliability (relevance) as a more important information quality would be less (more) likely to recommend that their clients buy the stock represented in the case because the treatment of human resources on the financial statements violated GAAP (was more current-oriented) as compared to analysts who ranked reliability (relevance) as being lower (higher) in importance. Analysts receiving financial statements with accounting treatments of human resource costs that violated GAAP judged such information as less reliable and were also less likely to recommend that their clients buy the stock in the task than analysts receiving financial statements that conformed to GAAP. Also, analysts who perceived reliability as a more important information quality reacted more negatively to a replacement cost approach to accounting for human resources than participants who perceived reliability as being less important. A potential confounding explanation of the results is the varied language used in the audit opinions included with the treatment financial statements. Whether explained by the audit opinion language or the actual differences contained in the financial statements, the results suggest that an important user group, financial analysts, may be subject to the aura of objectivity suggested by Porter in 1995.

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Книги з теми "Accounting practice"

Glautier, M. W. E. Accounting practice. 4th ed. London: Pitman, 1994.

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Chartered Association of Certified Accountants. Advanced accounting practice - financial accounting. London: BPP Publishing, 1987.

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Elliott, B. Advanced accounting practice. London: Longman in co-operation with the Chartered Association of Certified Accountants, 1990.

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Robins, Paul. Advanced accounting practice. London: Van Nostrand Reinhold, 1988.

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Tanna, Suresh. Advanced accounting practice. 2nd ed. London: Hutchinson, 1989.

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Association of Certified and Corporate Accountants. Advanced accounting practice. London: Financial Training Co, 1993.

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Howard, Leslie R. Advanced accounting practice. London: Gee, 1985.

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Cosserat, G. Accounting and audit practice. 2nd ed. London: Certified Accountants Educational Projects, 1994.

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Tanna, Suresh. Advanced accounting practice I. London: Hutchinson Business, 1990.

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Glautier, M. W. E. Accounting theory and practice. 5th ed. London: Pitman, 1994.

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Частини книг з теми "Accounting practice"

Scapens, Robert W. "Management Accounting Practice." In Management Accounting, 26–35. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_3.

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Scapens, Robert W. "Management Accounting Practice." In Management Accounting, 25–30. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_3.

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Limmack, Robin John. "Accounting Principles and Practice." In Financial Accounting and Reporting, 26–39. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_3.

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Edge, Charles. "Accounting 101." In Build, Run, and Sell Your Apple Consulting Practice, 119–33. Berkeley, CA: Apress, 2018. http://dx.doi.org/10.1007/978-1-4842-3835-6_4.

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Stevens, P., and B. Kriefman. "Statements of Standard Accounting Practice." In Work Out Accounting A-Level, 44–51. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_5.

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Bryant, Roger. "Accounting Principles and Practice I." In Accountancy, 17–45. Dordrecht: Springer Netherlands, 1985. http://dx.doi.org/10.1007/978-94-009-4964-5_2.

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Stevens, P., and B. Kriefman. "Statements of Standard Accounting Practice." In Work Out Accounting ‘A’ Level, 44–51. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_5.

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Gupta, Ananda Das. "Ethics in Business Practice: Accounting." In Business Ethics, 115–29. New Delhi: Springer India, 2013. http://dx.doi.org/10.1007/978-81-322-1518-9_6.

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Scialabba, Nadia El-Hage, and Carl Obst. "From Practice to Policy." In True Cost Accounting for Food, 13–25. New York : Routledge, 2021. | Series: Routledge studies in food, society and the environment: Routledge, 2021. http://dx.doi.org/10.4324/9781003050803-1.

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Ouda, Hassan. "Accounting and Politicians: A Theory of Accounting Information Usefulness." In Practice-Relevant Accrual Accounting for the Public Sector, 255–306. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51595-9_7.

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Тези доповідей конференцій з теми "Accounting practice"

Grbenic, Stefan. "Accounting Practice in Austria: The Entry of Routine Accounting Transactions." In 2nd International Scientific Conference - Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School - Maribor, Slovenia; Integrated Business Faculty - Skopje, Macedonia; Faculty of Management - Zajecar, Serbia, 2018. http://dx.doi.org/10.31410/eman.2018.971.

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Purba, Dimita, Duma Megaria Elisabeth, Syafruddin Ginting, and Iskandar Muda. "Practice of Disclosure Accounting Social Responsibility." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009508911851189.

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Zhu, Binbin. "Discussion on Accounting Practice Teaching Based on Accounting Talent Cultivation Objective." In 2016 International Conference on Contemporary Education, Social Sciences and Humanities. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/iccessh-16.2016.42.

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"Teaching Reform of Accounting Theory and Practice." In 2020 International Conference on Educational Science. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000250.

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Peng, Wang. "Management framework and practice of accounting theory." In 2015 International Conference on Social Science and Technology Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.2.

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Tie, Jing, and Wenjing Zhao. "The Influence of Culture on Accounting Practice." In 2016 1st International Symposium on Business Cooperation and Development. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/isbcd-16.2016.22.

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Konovalenko, Irina Evgenyevna. "The role of management accounting for the enterprise." In VIII International Research-to-practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-113395.

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Shumakova, Oksana Viktorovna, Oleg Anatolievich Blinov, and Galina Vasilievna Fadeeva. "Fixed assets accounting and control in agricultural organizations." In 5th International research and practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114267.

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Rozainun Hj Abdul Aziz, Che Hamidah Che Puteh, and Azim Zaliha Abdul Rahman. "Bridging theory and practice: Lessons on management accounting from selected practices in Malaysia." In 2010 International Conference on Science and Social Research (CSSR). IEEE, 2010. http://dx.doi.org/10.1109/cssr.2010.5773837.

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Haris, Zainal Abdul, Retno Widiastuti, and Sumiadji. "Meaningful Learning: Improving Students’ Accounting Knowledge and Skills Through Learning Computer Accounting Practice Courses." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.015.

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