QUALITATIVE STUDIES IN ACCOUNTING: THE ABDUCTIVE. RESEARCH STRATEGY.

Directory of Open Access Journals (Sweden)

Claudia URDARI

2014-11-01

Full Text Available This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized by accounting researchers and practitioners. Therefore, this study aims to raise awareness on the benefits obtained through the implementation of abduction as a research strategy. Starting from Peirce (1903 and Blaikie (1993, we explore two types of abduction designs and discuss the advantages of building accounting research on grounded concepts. While this is a conceptual paper that only describes the bridge abduction reasoning can build between studying the reality and new theory emergence, we do not tackle any ethnographical case studies, social survey, or other exploratory field analyses.

Account Deletion Prediction on RuNet: A Case Study of Suspicious Twitter Accounts Active During the Russian-Ukrainian Crisis

Energy Technology Data Exchange (ETDEWEB)

Volkova, Svitlana; Bell, Eric B.

2016-06-17

Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.

Efficiency of material accountability verification procedures: A case study

International Nuclear Information System (INIS)

Avenhaus, R.

1976-01-01

In the model agreement INFCIRC/153 the international nuclear materials safeguards system has been established such that the material accountability principle is the main safeguards tool, with containment and surveillance as complementary measures. In addition, it has been agreed that the plant operator generates all data necessary for the material balance establishment and reports them to the safeguards authority and furthermore, that these data are verified by representatives of the safeguards authority with the help of independent measurements. In this paper, the problem of the determination of the efficiency of the combined system - data verification and material balance establishment - is analysed. Here, the difficulty arises that the two statistical procedures used are not independent because part of the operator's data are used in both cases. It is the purpose of this paper to work out the procedure for calculating the systems efficiency, i.e. the overall guaranteed probability of detection for the whole system for an assumed diversion and a given false alarm rate as a function of the safeguards effort spent over a given interval of time. Simplified formulae are derived which allow for a quick determination of the whole system efficiency: it is shown that the correlation between the two parts of the total system can be neglected. Therefore, the total systems efficiency can be represented as the product of the efficiencies of the two subsystems. The method developed is applied to a concrete case of a chemical reprocessing plant for irradiated fuels on the basis of data collected earlier. (author)

THE PARTICULAR CASE OF SMES REGARDING FINANCIAL REPORTING AND ACCOUNTING FOR INVESTMENT PROPERTY

OpenAIRE

CARMEN GIORGIANA BONACI; ALIN IONEL IENCIU; RAZVAN V. MUSTATA; DUMITRU MATIS

2011-01-01

The main objective of the present paper is to analyze the particular case of accounting for investment property when considering small and mediumsized entities. The first part of our study addresses the issue of SMEs financial reporting by synthesizing particularities being documented within research literature. The necessity of separate Romanian accounting regulations for SMEs is also discussed. Our paper further focuses on accounting for investment property. While the international accounti...

THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI

Directory of Open Access Journals (Sweden)

Radu Riana Iren

2013-12-01

Full Text Available Full of reforms, accounting science always tried to approach the concerned user requirements as return on capital employed and the complete picture of the operations that occurred during the financial year. For public sector entities, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS. In this paper we intend to present a parallel between International Financial Reporting Standards (IFRS and IPSAS conjunction with the main aspects of budgetary lending highlighted through a case study aimed at the budget-funded institutions Galati Local Council in 2011-2013.

Using Extrajudicial Accounting Surveys in Decision Making. A Case Study

Directory of Open Access Journals (Sweden)

Steliana Busuioceanu

2014-02-01

Full Text Available An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a much larger and more complex span than the judicial one, aiming at different issues: economic, patrimonial, managerial, financial, fiscal, information ones, surpassing most of the times the strict frame of financial and accounting information and services. The aim of the paper is to emphasize the deeply applicative character of the extrajuridical accounting survey in clarifying varying aspects that occur in a company‘s activity and that affect the decision making. The article focuses on the presentation of a sample extrajuridical accounting survey report with remarks, which, both in form and content, can become a source of inspiration both for theoretical debates and in the practical activity. In the international practice, the extrajudicial accounting surveys are used both for making important economic decisions, and for the fair information of all those who use accounting information, for certifying certain calculations or information, for rationalizing information flows etc.

Forensic accounting in the fraud auditing case

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Nataša Simeunović

2016-11-01

Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

7 CFR 1962.14 - Account and security information in UCC cases.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...

Middle school science teachers' reaction and pedagogical response to high stakes accountability: A multiple case study

Science.gov (United States)

Tse, Kenneth

The purpose of this study was to understand how science teachers reacted to the high stakes accountability and standardized testing in California. In a multiple case study of middle and intermediate schools in Southern California, four research questions focused on the perceptions of secondary science teachers and how they responded to the changes in the accountability specifically geared towards science as a content area, the pedagogical skills teachers were using both outside and inside of the classroom that impact instruction, the pedagogical training received that related specifically to the content standards, the tools or impediments that existed for teachers to successfully utilize these pedagogical methods and types of support and assistance the school site administration and/or school district offered in learning about the California Science Standards and the STAR test. Interviews were conducted with multiple middle/intermediate school teachers, science department chairpersons and school site administrators to gather information about what the classroom teachers were doing pedagogically to improve student performance on the STAR tests. Moreover, the study described the issues that supported the professional development of the teacher and what schools and districts were doing to support them.

Accounts on the Behalf of Patients during Geriatric Case Conferences

DEFF Research Database (Denmark)

Nielsen, Søren Beck

2009-01-01

The analysis of actors' accounts for their actions can reveal actors' understandings of local situations and of social standards. In this paper, I discuss some of the consequences of a variant of accounting for one's own actions, namely accounting for someone else's actions. Accounts given...... on someone else's behalf explain another person's conduct. Potentially, such accounts therefore undermine interlocutors as natural tellers of personal experience and one might expect this kind of account-giving to be a delicate matter. In this paper, however, I demonstrate that a powerful, supportive aspect...... of the practice is that in explaining a previous turn, it treats the original speaker as a sense-producing individual. Accounts made on behalf of patients during case conferences in the geriatric wards of Danish hospitals are investigated. Results show that such accounts simultaneously perform two kinds...

Using the Lashof Accounting Methodology to Assess Carbon Mitigation Projects Using LCA: Ethanol Biofuel as a Case Study

DEFF Research Database (Denmark)

Courchesne, Alexandre; Becaert, Valerie; Rosenbaum, Ralph K.

2010-01-01

and comparison of different carbon mitigation projects (e.g. biofuel use, sequestering plant, afforestation project, etc.). The Lashof accounting methodology is chosen amid other methods of greenhouse gas (GHG) emission characterization for its relative simplicity and capability of characterizing all types...... of carbon mitigation projects. It calculates the cumulative radiative forcing caused by GHG emission within a predetermined time frame. Basically, the developed framework uses the Mg-year as a functional unit and isolates impacts related to the climate mitigation function with system expansion. The proposed...... framework is demonstrated with a case study of tree ethanol pathways (maize, sugarcane and willow). Study shows that carbon mitigation assessment through LCA is possible and that it could be a useful tool for decision makers as it can compare different projects regardless of their original context. Case...

The New Economic Policy and the Accounting Profession in Malaysia: a Case of a Misfit?

OpenAIRE

Ali, Azham Md

2009-01-01

Puxty et al. (1987, p. 273) argue that a concern with the social context is important if accountants are to understand their position and roles in society and if the significance of accountancy is to be assessed. In a case study format where qualitative data were gathered mainly from primary and secondary source materials and semi-structured, open-ended interviews of selected participants, the study focused on what took place in the nation's accounting arena and its immediate surrounding foll...

Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

Science.gov (United States)

Salazar, Timothy Ross

2013-01-01

This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

Managerial Accounting. Study Guide.

Science.gov (United States)

Plachta, Leonard E.

This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Bioremediation case studies: Abstracts. Final report

International Nuclear Information System (INIS)

Devine, K.

1992-03-01

The report contains abstracts of 132 case studies of bioremediation technology applied to hazardous waste clean-up. It was prepared to compile bioremediation studies in a variety of locations and treating diverse contaminants, most of which were previously undocumented. All data are based on vendor-supplied information and there was no opportunity to independently confirm its accuracy. These 132 case studies, from 10 different biotechnology companies, provide users with reference information about on-going and/or completed field applications and studies. About two-thirds of the cases were at full-scale clean-up level with the remainder at pilot or laboratory scale. In 74 percent of the cases, soil was at least one of the media treated. Soil alone accounts for 46 percent of the cases. Petroleum-related wastes account for the largest contaminant with 82 cases. Thirty-one states are represented in the case studies

Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics and Marketing

Science.gov (United States)

Miller, Louise

2014-01-01

This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

Cost accounting selling price formation: a case study in an industry of pneumatic suspensions of Caxias do Sul-RS

Directory of Open Access Journals (Sweden)

Gisele Carina Pistore

2015-04-01

Full Text Available This study analyzes the contributions of cost accounting in the sale price formation in a pneumatic suspension industry. They present as main guiding authors of this study, Crepaldi (2009 and Martins (2003. This study is characterized as an exploratory research with a qualitative and quantitative approach, using the methodological approach of case study. Still, it uses the interview technique with experts in the field, with the director and an employee of the company. Data analysis is based on documentary research and content analysis. We present further calculations of labor cost, selling price formation and demonstration of profitability, based on information obtained in the company, to answer the research problem and propose the intervention proposal. This study aims to present a proposal for improvements in forming selling price, seeking to improve performance, reduce costs, save income developing new controls, in order to make it more competitive company studied. The proposed intervention is that the company create new cost centers, use costing methods, assessment criteria and form your price based on the markup taking into account the market price.

Real norms, virtual cases: a rationalist, casuistic account of virtual rape

NARCIS (Netherlands)

Soraker, Johnny; Hinman, L.; Brey, Philip A.E.

2007-01-01

The purpose of this paper is to propose and consider a rationalist account of the effects of virtual experiences, such as engaging in simulated acts of violence in video games. This descriptive account will be based on sound principles for case-based reasoning, or what I will refer to as

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

A Survey of the Role of Audit Committees in Promoting Corporate Governance and Accountability in Constituency Development Fund Management: A Case Study of Nairobi Province, Kenya

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Samuel Kakui Kilika

2013-07-01

Full Text Available The purpose of thisstudy is to present a case for the need for audit committee in Constituency DevelopmentFund to promote corporate governance and accountability in constituencydevelopment fund management in Nairobi Province, Kenya. The study provides ananalysis and critique of the extent of engagement research in the field ofcorporate governance and accountability in constituency Development Fundmanagement and present case for further research that may be directed tooutside Nairobi province. The study found that the extent of literature in thefield of corporate governance and accountability and reporting in contrast tothe field to management CDF in Nairobi had largely ignored the practice withinCDF organizations.  The study argues thatCDF can benefit from the methodological and theoretical insights of auditcommittee and other disciplines. The study suggests where further contributionsmight be made by future research endeavors engaging with audit committees withorganizations. Engaging audit committee in CDF governance and accountabilityhas the potential to improve theorizing practice and the sustainabilityperformance with organizations. Drawing on the methods and theories of otherdisciplines and the papers in the special issues (of audit committee the studypresents away forward for researchers engaging with audit committees in organizationalpracticing corporate governance and accountability.

Specialized case tools for the development of the accounting ...

African Journals Online (AJOL)

The paper presents an approach to building specialized CASE tools for the development of accounting applications. These tools form an integrated development environment allowing the computer aided development of the different applications in this field. This development environment consists of a formula interpreter, ...

Horizontal accountability and presidential dominance: a difficult combination. The case of the Dominican Republic, 1967-2009

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Leiv MARSTEINTREDET

2011-03-01

Full Text Available This article studies horizontal accountability in the Dominican Republic. First it analyses the rules regulating the system of checks and balances. Although important, institutional rules cannot explain the variation in the levels of accountability across time found in the Dominican case. Therefore, the article focuses on the execution of national budgets and the financial situation of the accountability institutions. The article suggests using an index of budgetary disproportionality based on a comparison of the congressionally approved budget and the executed budget to measure the level of horizontal accountability. A multivariate time-series regression analysis shows that budgetary disproportionality increases with presidential dominance. The article concludes that for the period 1967-2009, it is presidential behaviour more than any other factor that has prevented an effective system of checks and balances. Therefore the case confirms O’Donnell’s hypothesis of Delegative Democracies.

Case-control geographic clustering for residential histories accounting for risk factors and covariates

Science.gov (United States)

2006-01-01

Background Methods for analyzing space-time variation in risk in case-control studies typically ignore residential mobility. We develop an approach for analyzing case-control data for mobile individuals and apply it to study bladder cancer in 11 counties in southeastern Michigan. At this time data collection is incomplete and no inferences should be drawn – we analyze these data to demonstrate the novel methods. Global, local and focused clustering of residential histories for 219 cases and 437 controls is quantified using time-dependent nearest neighbor relationships. Business address histories for 268 industries that release known or suspected bladder cancer carcinogens are analyzed. A logistic model accounting for smoking, gender, age, race and education specifies the probability of being a case, and is incorporated into the cluster randomization procedures. Sensitivity of clustering to definition of the proximity metric is assessed for 1 to 75 k nearest neighbors. Results Global clustering is partly explained by the covariates but remains statistically significant at 12 of the 14 levels of k considered. After accounting for the covariates 26 Local clusters are found in Lapeer, Ingham, Oakland and Jackson counties, with the clusters in Ingham and Oakland counties appearing in 1950 and persisting to the present. Statistically significant focused clusters are found about the business address histories of 22 industries located in Oakland (19 clusters), Ingham (2) and Jackson (1) counties. Clusters in central and southeastern Oakland County appear in the 1930's and persist to the present day. Conclusion These methods provide a systematic approach for evaluating a series of increasingly realistic alternative hypotheses regarding the sources of excess risk. So long as selection of cases and controls is population-based and not geographically biased, these tools can provide insights into geographic risk factors that were not specifically assessed in the case

Case-control geographic clustering for residential histories accounting for risk factors and covariates

Directory of Open Access Journals (Sweden)

Goovaerts Pierre

2006-08-01

Full Text Available Abstract Background Methods for analyzing space-time variation in risk in case-control studies typically ignore residential mobility. We develop an approach for analyzing case-control data for mobile individuals and apply it to study bladder cancer in 11 counties in southeastern Michigan. At this time data collection is incomplete and no inferences should be drawn – we analyze these data to demonstrate the novel methods. Global, local and focused clustering of residential histories for 219 cases and 437 controls is quantified using time-dependent nearest neighbor relationships. Business address histories for 268 industries that release known or suspected bladder cancer carcinogens are analyzed. A logistic model accounting for smoking, gender, age, race and education specifies the probability of being a case, and is incorporated into the cluster randomization procedures. Sensitivity of clustering to definition of the proximity metric is assessed for 1 to 75 k nearest neighbors. Results Global clustering is partly explained by the covariates but remains statistically significant at 12 of the 14 levels of k considered. After accounting for the covariates 26 Local clusters are found in Lapeer, Ingham, Oakland and Jackson counties, with the clusters in Ingham and Oakland counties appearing in 1950 and persisting to the present. Statistically significant focused clusters are found about the business address histories of 22 industries located in Oakland (19 clusters, Ingham (2 and Jackson (1 counties. Clusters in central and southeastern Oakland County appear in the 1930's and persist to the present day. Conclusion These methods provide a systematic approach for evaluating a series of increasingly realistic alternative hypotheses regarding the sources of excess risk. So long as selection of cases and controls is population-based and not geographically biased, these tools can provide insights into geographic risk factors that were not specifically

Assessing District-Heating Sustainability. Case Studies of CO{sub 2} Mitigation Strategies and Environmental Cost Accounting

Energy Technology Data Exchange (ETDEWEB)

Fahlen, Elsa

2012-11-01

impacts of air pollution may strongly influence least-cost operations of DH systems, especially in systems that include combined heat and power plants. However, case study results show that effects on cost-effectiveness of annual DH generation are generally minor. Applying life cycle thinking to economic and environmental analyses of energy systems proves to be of great importance to the outcome and reliability of DH assessments. This thesis emphasises the importance of paying attention to environmental impacts of airborne emissions other than CO{sub 2}, including emissions from upstream processes. As life cycle processes, pollutants and impact categories are covered in external cost accounting to a greater extent, the more accurate the results will be, while the accounting process will be more complex and time-consuming. However, this thesis illustrates that an external cost accounting based on a simplified approach may be as accurate as employing a more comprehensive approach HIT.

Meeting the Demand for Accountability: Case Study of a Teacher Education Program in China

Directory of Open Access Journals (Sweden)

Tak Cheung CHAN

2009-02-01

Full Text Available To meet the demand for accountability, a teacher education program in a university located in South China has established processes at the college, the program, and the faculty levels to assure its program quality. Highlights of the processes are: involvement of stakeholders and the examination of program effectiveness. Although much has been done to help program candidates succeed, more effort is needed in the areas of program assessment and continuous improvement to assure program quality. An accountability implementation plan, a beginning teacher mentoring program, and a comparative study of beginning teacher performance were recommended to further enforce its strategies toward program accountability.

Employing Two Factor Authentication Mechanisms: A Case Study

Science.gov (United States)

Lawrence, Cameron; Fulton, Eric; Evans, Gerald; Firth, David

2014-01-01

This case study examines the life of a digital native who has her online accounts hacked, passwords reset, and is locked out of important online resources including her university email account and Facebook. Part one of the case study examines how the hack was perpetrated and the fallout of losing control of one's digital identity. Part two of the…

Earnings Management by Means of Changes in Accounting Entities - The Case of Tobu Railway Company -

OpenAIRE

TOKUGA, Yoshihiro; MIYAUCHI, Toshitake

2009-01-01

Companies sometime hide liabilities or losses through changes in accounting entity. Although few textbooks deal with this topic, studying how to use changing entity is very important. In this case, we consider the Tobu Railway Company, which has benefited from industrial policy on several occasions through affecting changes in accounting entity. To ignore this aspect of the company in any analysis, investors and/or analysts attempting to analyze this company would misunderstand it. Through in...

Governmental Accounting in Rwanda : a case study with focus on the financial statements

OpenAIRE

Mwanaidi, Mari Claire

2011-01-01

The purpose of this thesis is to analyse the consolidated financial statements of the government of Rwanda for the year ended 31 December 2008. Two types of accounting are discussed namely, money accounts and accrual (profit) accounts. The aim is to discuss which accounting model is used to prepare the financial statements of Rwanda. We found out that, the accrual accounts (fund accounting) are used in Rwanda to report the money effects of revenues and expenditures. Accordingly, we introduce ...

Accounting for uncertainty factors in biodiversity impact assessment: lessons from a case study

International Nuclear Information System (INIS)

Geneletti, D.; Beinat, E.; Chung, C.F.; Fabbri, A.G.; Scholten, H.J.

2003-01-01

For an Environmental Impact Statement (EIS) to effectively contribute to decision-making, it must include one crucial step: the estimation of the uncertainty factors affecting the impact evaluation and of their effect on the evaluation results. Knowledge of the uncertainties better orients the strategy of the decision-makers and underlines the most critical data or methodological steps of the procedure. Accounting for uncertainty factors is particularly relevant when dealing with ecological impacts, whose forecasts are typically affected by a high degree of simplification. By means of a case study dealing with the evaluation of road alternatives, this paper explores and discusses the main uncertainties that are related to the typical stages of a biodiversity impact assessment: uncertainty in the data that are used, in the methodologies that are applied, and in the value judgments provided by the experts. Subsequently, the effects of such uncertainty factors are tracked back to the result of the evaluation, i.e., to the relative performance of the project alternatives under consideration. This allows to test the sensitivity of the results, and consequently to provide a more informative ranking of the alternatives. The papers concludes by discussing the added-value for decision-making provided by uncertainty analysis within EIA

Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

Directory of Open Access Journals (Sweden)

Tobias Viere

2007-12-01

Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

Data verification and materials accountancy for two accounting periods

International Nuclear Information System (INIS)

Beedgen, R.

1985-01-01

In the framework of near-real-time accountancy for nuclear materials, safeguards statistical analysis based on the operator's data of a sequence of materials balance periods has been performed. Up to now, it is assumed that the operator's data are correct. A statistical model is presented that enables inspector verification measurements for a sequence of accounting periods to be included into a safeguards procedure. The analysis uses a two balance period and statistical concepts which are applied in the case of one accounting period. The interconnection of different safeguards measures shall be studied to get a basic idea about the procedure and it is shown that there might be fundamental differences to the one balance case

Guiding web-based self-study in accounting basics : Case: Lahti University of Applied Sciences

OpenAIRE

Rohrweck, Johanna

2017-01-01

Accounting, and work life in general, is going through rapid changes. The political and financial environment forces the educational system to adapt to the new circumstances. How can Lahti University of Applied Sciences (LUAS) meet these challenges in the field of accounting? E-learning has been one answer to the new requirements in education, and developing web-based solutions is one of the institutions’ aims. This study begins with the intention of finding out the present situation of t...

The Case of a Newly Implemented Modern Management Accounting System in a Multinational Manufacturing Company

Directory of Open Access Journals (Sweden)

Daniel Watts

2014-06-01

Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.

THE IMPACT OF UNIVERSITY EDUCATION ON THE MORAL DEVELOPMENT OF ACCOUNTING STUDENTS: A CASE STUDY

Directory of Open Access Journals (Sweden)

Umaru Zubairu

2016-04-01

Full Text Available Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study assessed the progress of Malaysian universities in meeting this important mandate by evaluating the moral development of accounting students enrolled at the International Islamic University Malaysia (IIUM. The results of the survey revealed that there was so significant difference in the moral competencies of 2nd-year and final-year accounting students at IIUM. The implication of this result is that IIUM's current crop of final-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place.

高校中级财务会计案例教学的思考与实践%Reflections and Practice of Case Study based Teaching of Intermediate Financial Accounting in University

Institute of Scientific and Technical Information of China (English)

朱幼凤

2012-01-01

　　会计案例教学在应用型本科院校还处在发展初期，需要从不同院校人才培养目标的差异、不同会计课程教学目标的差异来更深入地认识与理解财务会计案例教学。针对中级财务会计案例教学，提出案例选择的基本原则及实施方法，并建议应用型本科院校将案例教学纳入实践教学体系与课程建设体系，增加教学课时，从而保障案例教学的实施与推广，建立完整的会计案例教学体系，突出学校应用型人才培养特色。%　　Case study based teaching in undergraduate financial accounting is still in its early stage of development .It is necessa-ry to lead from the differences of different institutions ’ personnel training objectives , and the different teaching goals of the ac-counting courses to have a deeper understanding of case study based teaching in financial accounting .For case study based teach-ing in intermediate financial accounting , this paper proposes the basic principles of case selection and implementation methods .It recommends incorporating case study based teaching into practical teaching and curriculum construction systems with increased teaching hours.This would ensure the implementation and promotion of case study based teaching , and the establishment of a comprehensive accounting teaching system , so as to highlight the characteristics of applied talents cultivation .

Factors influencing accounting conservatism in banks: the UAE case

Directory of Open Access Journals (Sweden)

Magdi El-Bannany

2017-06-01

Full Text Available The purpose of this study is to determine the factors influencing the accounting conservatism for banks in the UAE over the period 2006-2013. Design/methodology/approach – Multiple regression analysis is used to test the relationship between accounting conservatism as a dependent variable and the independent variables intellectual capital performance, market structure, level of protection against risk, bank size, and bank profitability. The results indicate that intellectual capital performance, market structure, bank size, the level of protection against risk and bank profitability have significant impact on the accounting conservatism for banks in the UAE. These results might help the banking and accounting regulators to address the factors affecting accounting conservatism. This study adds to the literature on the determinants of accounting conservatism in banks. In particular, it tests whether the new theories of intellectual capital performance, market structure and level of protection against risk have an impact on accounting conservatism in the banking industry in the UAE.

THE IMPACT OF UNIVERSITY EDUCATION ON THE MORAL DEVELOPMENT OF ACCOUNTING STUDENTS: A CASE STUDY

OpenAIRE

Umaru Zubairu

2016-01-01

Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study assessed the progress of Malaysian universities in meeting this important mandate by evaluating the moral development of accounting students enrolled at the International Islami...

The Context-Specific Conceptions of Learning in Case-Based Accounting Assignments, Students' Characteristics and Performance

Science.gov (United States)

Moilanen, Sinikka

2017-01-01

The present study contributes to accounting education literature by describing context-specific conceptions of learning related to case assignments, and by exploring the associations between the conceptions of learning, students' characteristics and performance. The data analysed consist of 1320 learning diaries of 336 students, connected with…

Modalities of Generalization Through Single Case Studies.

Science.gov (United States)

Zittoun, Tania

2017-06-01

The value of case studies for theory building is still doubted in psychology. The paper argues for the importance of case studies and the possibility of generalizing from these for a specific sociocultural understanding of human development. The paper first clarifies the notion of abduction within case studies, drawing on pragmatists James and Peirce and expanding it with the work of Lewin, and argues that it is the core mechanism that allows generalization from case studies. The second section presents the possibility of generalizing from individual single case studies, for which not only the subjective perspective, but also the dynamics by which the social and cultural environment guide and enable the person's development, have to be accounted for. The third section elaborates the question of institutional case studies, where the challenge is to account both for institutional dynamics, and for persons' trajectories within; this is exemplified with an ongoing study on the process of obtaining citizenship in Switzerland. The paper briefly concludes by highlighting two possible implications of the paper, one concerning the process of theoretical reasoning, the other, the fact that sociocultural psychology could itself be seen as an institution in-the-making.

Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges

Science.gov (United States)

Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.

2012-01-01

As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…

Accounting, Creativity and Charity in Hospitality Enterprises: the Case of “Lentil as Anything”

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Maria-Gabriella Baldarelli

2017-03-01

Full Text Available This paper aims at analysing the case of “Lentil as Anything”, that is a very interesting combination of creativity and charity in the field of hospitality enterprises. It represents the implementation of a new typology of restoration in which guests can eat and then they will pay as they “feel”. The research case is a charity (social enterprise and it is an example of civil enterprise with some stimulating implications about accounting and accountability tools.

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

Associative visual agnosia: a case study.

Science.gov (United States)

Charnallet, A; Carbonnel, S; David, D; Moreaud, O

2008-01-01

We report a case of massive associative visual agnosia. In the light of current theories of identification and semantic knowledge organization, a deficit involving both levels of structural description system and visual semantics must be assumed to explain the case. We suggest, in line with a previous case study, an alternative account in the framework of (non abstractive) episodic models of memory.

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

NARCIS (Netherlands)

Goncharov, I.; van Triest, S.

2014-01-01

A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

Accounting Faculty Internships

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Jill Christopher

2013-06-01

Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

Public accounting and its challenges: the case of Hungary

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JOZSEF SIMON

2013-09-01

Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

Associative Visual Agnosia: A Case Study

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A. Charnallet

2008-01-01

Full Text Available We report a case of massive associative visual agnosia. In the light of current theories of identification and semantic knowledge organization, a deficit involving both levels of structural description system and visual semantics must be assumed to explain the case. We suggest, in line with a previous case study [1], an alternative account in the framework of (non abstractive episodic models of memory [4].

Associative Visual Agnosia: A Case Study

OpenAIRE

Charnallet, A.; Carbonnel, S.; David, D.; Moreaud, O.

2008-01-01

We report a case of massive associative visual agnosia. In the light of current theories of identification and semantic knowledge organization, a deficit involving both levels of structural description system and visual semantics must be assumed to explain the case. We suggest, in line with a previous case study [1], an alternative account in the framework of (non abstractive) episodic models of memory [4].

R programming for the Quarterly National Accounts: Moroccan case

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Houssam HACHIMI

2017-11-01

Full Text Available The compilation of quarterly national accounts (QNA has different methods based on the specificity of the statistical system of the country, in effect, the method of calibration adopted by the Moroccan national account department has several steps that estimates indirectly the quarterly components of the Gross Domestic Product (GDP by using statistics indicators as regressors in a linear model. The use of R, as statistical software for the compilation of that official statistics presents some challenges for the statisticians from the first step of the data import, until the export of the results, the responsible of the compilation of the QNA must have good algorithmic coding skills so as he can build his R program by choosing the adequate packages and version of the R software. The objective of this work is to present the R program and challenges that face the Moroccan case.

Integration of case study approach, project design and computer ...

African Journals Online (AJOL)

Integration of case study approach, project design and computer modeling in managerial accounting education ... Journal of Fundamental and Applied Sciences ... in the Laboratory of Management Accounting and Controlling Systems at the ...

Using a Software Tool in Forecasting: a Case Study of Sales Forecasting Taking into Account Data Uncertainty

Science.gov (United States)

Fabianová, Jana; Kačmáry, Peter; Molnár, Vieroslav; Michalik, Peter

2016-10-01

Forecasting is one of the logistics activities and a sales forecast is the starting point for the elaboration of business plans. Forecast accuracy affects the business outcomes and ultimately may significantly affect the economic stability of the company. The accuracy of the prediction depends on the suitability of the use of forecasting methods, experience, quality of input data, time period and other factors. The input data are usually not deterministic but they are often of random nature. They are affected by uncertainties of the market environment, and many other factors. Taking into account the input data uncertainty, the forecast error can by reduced. This article deals with the use of the software tool for incorporating data uncertainty into forecasting. Proposals are presented of a forecasting approach and simulation of the impact of uncertain input parameters to the target forecasted value by this case study model. The statistical analysis and risk analysis of the forecast results is carried out including sensitivity analysis and variables impact analysis.

The co-construction of NGO accountability: aligning imposed and felt accountability in NGO-funder accountability relationships

NARCIS (Netherlands)

O'Dwyer, B.; Boomsma, R.

2015-01-01

Purpose - The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs). Design/methodology/approach - The paper presents a case study examining the

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism

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Milenković Zoran

2015-01-01

Full Text Available Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which supplies enterprises with accounting data processing necessary for making business decisions related to the efficient management in accordance with the declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is carried out by the cost accounting module which is a very important part of the accounting information system in every enterprise. The cost monitoring is provided according to the type, place and bearer within the cost accounting module as a segment of an integral accounting information system.

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Transformation of the Australian Public Sector and Environmental Accounting Practices: the Case of Water in 2001

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David Moore

2008-03-01

Full Text Available This paper analyses a case study undertaken in 2001 of a Victorian public sector water utility to examine theimplications of public sector ‘modernisation’ reforms of the 1980s and 1990s for the adoption ofenvironmental accounting (EA procedures within the Victorian water industry. Legislative reforms haveresulted in the allocation of overhead costs for the purpose of segmented reporting and to measure the ‘fullcost’ of departments. This was consistent with the “managerialist”, “marketization” and “strategic” phases ofpublic sector ‘modernisation’ reforms, but did not measure the full economic (environmental cost. Theapplication of full cost recovery for the purpose of efficiency was further evidence of the impact of publicsector modernisation reforms but did not extend to the recovery of externalities. Private environmental costswere traced and integrated into direct cost categories, consistent with the philosophy of managerialism. Costswere measured for the purposes of promoting the contracting out of selected services and functions. Therewas limited adoption of environmental accounting practices, due to the absence of environmental accountingmeasurement guidelines. Staff interviewed recognized the importance of environmental issues, but were yetto appreciate the benefits of adopting EA practices. Subsequent to the case study, the Victorian governmentintroduced legislation that required water authorities to make provisions for environmental contributions, astep towards accounting for environmental externalities. This was the beginning of the “sustainability” phaseof public sector ‘modernisation’ reforms.

Social Environmental Accounting and Reporting

DEFF Research Database (Denmark)

Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...

Collaborative Assessment: Middle School Case Study

Science.gov (United States)

Parkison, Paul T.

2014-01-01

Utilizing a participant observer research model, a case study of the efficacy of a collaborative assessment methodology within a middle school social studies class was conducted. A review of existing research revealed that students' perceptions of assessment, evaluation, and accountability influence their intrinsic motivation to learn. A…

Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

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MARIANA GURĂU

2014-05-01

Full Text Available The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves setting options that generate the best financial and accounting information. The best information must be in agreement with the most accurate image of financial position, performance and changes in financial position and performance. The present paper intends to present three different accounting policies used for the same situations and the results of their implementation. Starting question is: which of the results are the true and fair view?

Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

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Yi-Xuan Wang

2017-05-01

Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

Innovations In Diabetes Care Around the World: Case Studies Of Care Transformation Through Accountable Care Reforms.

Science.gov (United States)

Thoumi, Andrea; Udayakumar, Krishna; Drobnick, Elizabeth; Taylor, Andrea; McClellan, Mark

2015-09-01

The rising prevalence, health burden, and cost of chronic diseases such as diabetes have accelerated global interest in innovative care models that use approaches such as community-based care and information technology to improve or transform disease prevention, diagnosis, and treatment. Although evidence on the effectiveness of innovative care models is emerging, scaling up or extending these models beyond their original setting has been difficult. We developed a framework to highlight policy barriers-institutional, regulatory, and financial-to the diffusion of transformative innovations in diabetes care. The framework builds on accountable care principles that support higher-value care, or better patient-level outcomes at lower cost. We applied this framework to three case studies from the United States, Mexico, and India to describe how innovators and policy leaders have addressed barriers, with a focus on important financing barriers to provider and consumer payment. The lessons have implications for policy reform to promote innovation through new funding approaches, institutional reforms, and performance measures with the goal of addressing the growing burdens of diabetes and other chronic diseases. Project HOPE—The People-to-People Health Foundation, Inc.

Developing the moral competencies of accounting students: a case study of International Islamic University Malaysia (IIUM

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Umaru Zubairu

2015-12-01

Full Text Available Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study sought to assist the accounting department at the International Islamic University Malaysia (IIUM in achieving this mandate by evaluating the moral competencies of 2nd-year students enrolled in the department. The evaluation revealed that the students' had below par levels of moral competencies in dealing with ethical dilemmas in an accounting context. The implication of these results is that IIUM's accounting department has to critically assess the ethical content of its curriculum in order to ensure that it is capable of developing the moral competencies of these students to an excellent level. Additionally, there is a need for IIUM to institutionalize the measurement of students' moral competencies so that an objective determination can be made as to how effective the department is in developing the moral competencies of its students. 

Global Account Management

DEFF Research Database (Denmark)

Hollensen, Svend; Wulff, Vlad Stefan

2012-01-01

Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

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Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

Specialized Accounting Expert Evidence on Economic and Financial Crimes: Analysis of the DMG Case

OpenAIRE

Ramírez, Maricela; Universidad Pedagógica y Tecnológica de Colombia.; Robayo-Nieto, Natalia; Universidad Pedagógica y Tecnológica de Colombia; Parra-Castiblanco, Lina María; Universidad Pedagógica y Tecnológica de Colombia.

2016-01-01

Generally, in the cases related to economic and financial fraud crimes defined in the Code of Criminal Procedure the performance of accounting experts is necessary, as to assist the justice system. Thus, the appointed professional creates an expert report of its evidence analysis and research work, and comes before the court in a public oral trial as to be questioned and cross-examined. In this context, this study –derived from formal research activities– will determine the requirements of th...

The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania

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Adela DEACONU

2011-02-01

Full Text Available This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy in terms of all independent variables used in the study: fixed assets, liabilities, revenues and costs. The article also analyzes the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and postreform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argument for the importance of accounting and of the economic analysis, which the study can support through proper financial reporting.

Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

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Ahmed Mohammadali-Haji

2016-05-01

Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

Case Study Observational Research: A Framework for Conducting Case Study Research Where Observation Data Are the Focus.

Science.gov (United States)

Morgan, Sonya J; Pullon, Susan R H; Macdonald, Lindsay M; McKinlay, Eileen M; Gray, Ben V

2017-06-01

Case study research is a comprehensive method that incorporates multiple sources of data to provide detailed accounts of complex research phenomena in real-life contexts. However, current models of case study research do not particularly distinguish the unique contribution observation data can make. Observation methods have the potential to reach beyond other methods that rely largely or solely on self-report. This article describes the distinctive characteristics of case study observational research, a modified form of Yin's 2014 model of case study research the authors used in a study exploring interprofessional collaboration in primary care. In this approach, observation data are positioned as the central component of the research design. Case study observational research offers a promising approach for researchers in a wide range of health care settings seeking more complete understandings of complex topics, where contextual influences are of primary concern. Future research is needed to refine and evaluate the approach.

Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

OpenAIRE

MARIANA GURĂU

2014-01-01

The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves setting options that generate the best financial and accounting information. The best information must be in agreement with the most accurate image of financial position, performance and changes in financial position and performance. The pre...

Accounting and strategising

DEFF Research Database (Denmark)

Jørgensen, Brian; Messner, Martin

2010-01-01

This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

Design of accounting curriculum: The case of Estonia

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Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

Using Simulation for Enhanced Accounting Learning: A Case Study

Science.gov (United States)

Sa Silva, Pedro; Trigo, Antonio; Varajao, Joao

2012-01-01

The increasing focus of government institutions, such as the Tax Administration or Social Security, e-government has introduced a new paradigm that is the obligation of fulfilling obligations to these institutions through online channels. In the case of tax compliance by businesses, there is another requirement, only authorized persons, such as…

The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia

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A. S. L. Lindawati

2012-03-01

Full Text Available The objective of this study is to explore the user’s perceptions of the role of moral reasoning in influencing the implementation of codes of ethics as standards and guidance for professional audit practice by Indonesian public accountants. The study focuses on two important aspects of influence: (i the key factors influencing professional public accountants in implementing a code of ethics as a standard for audit practice, and (ii the key activities performed by public accountants as moral agents for establishing awareness of professional values. Two theoretical approaches/models are used as guides for exploring the influence of moral reasoning of public accountants: first, Kolhberg’s model of moral development (Kolhberg 1982 and, secondly, the American Institute of Certified Public Accountants (AICPA’s Code of Conduct, especially the five principles of the code of ethics (1992, 2004. The study employs a multiple case study model to analyse the data collected from interviewing 15 financial managers of different company categories (as users. The findings indicate that (i moral development is an important component in influencing the moral reasoning of the individual public accountants, (ii the degree of professionalism of public accountants is determined by the degree of the development of their moral reasoning, and (iii moral reasoning of individuals influences both Indonesian public accountants and company financial managers in building and improving the effectiveness of the implementation of codes of conduct. It is concluded that the role of moral reasoning is an important influence on achieving ethical awareness in public accountants and financial managers. The development of a full code of ethics and an effective compliance monitoring system is essential for Indonesia if it is to play a role in the emerging global economy.

Empirical Study on the Creative Accounting Phenomenon

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Cernusca Lucian

2016-06-01

Full Text Available The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.

Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

Science.gov (United States)

Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

2016-01-01

The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective

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Rabeea Sadaf

2018-02-01

Full Text Available This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of ‘good governance’ as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.

SUSTAINABILITY COST ACCOUNTING - PART 2: A CASE STUDY IN THE SOUTH AFRICAN PROCESS INDUSTRY

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A.C. Brent

2012-01-01

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ENGLISH ABSTRACT: A Sustainability Cost Accounting (SCA procedure has been introduced that expresses the impacts on sustainable development associated with a developed technology, by means of a common financial denominator. This paper uses a case study to demonstrate and assess the SCA procedure, which considers the construction and operation of a hypothetical Gas-to-Liquid (GTL fuelmanufacturing facility at a specific location in South Africa. The SCA indicators show that the negative environmental impacts associated with the GTL technology outweigh the internal economic benefits for the company. However, a net positive social benefit is associated with the technology, which decision-makers should consider with respect of the overall sustainability of the technology. Certain limitations of the SCA procedure are highlighted, and recommendations are made to develop such a methodology further.

AFRIKAANSE OPSOMMING: ’n Volhoubaarheid Koste-Rekeningkunde prosedure (VKR word voorgestel waarvolgens die impakte van ’n ontwikkelde tegnologie op volhoubaarheid in ’n gemeenskaplike finansiële waarde aangegee kan word. ’n Gevallestudie word hier gebruik om die VKR-prosedure te demonstreer. Die gevallestudie beskryf die konstruksie en bedryf van ’n hipotetiese Gas-tot-Vloeistof brandstofvervaardigingsfasiliteit (GTV in ‘n spesifieke area van Suid-Afrika. Die VKR-indikators dui aan dat die negatiewe omgewingsimpakte van die GTV tegnologie tot ‘n geringe mate groter is as die interne ekonomiese voordele vir die maatskappy. Die tegnologie het wel oorwegende positiewe sosiale voordele wat besluitnemers in ag moet neem wanneer die globale volhoubaarheid van die tegnologie ge-assesseer word. Sekere beperkinge van die VKR-prosedure word uitgelig en voorstelle word gemaak om dié tipe metodologie verder te ontwikkel.

Tax Substitution and Accounting Firms: perceptions of the implementation process

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Sergio Roberto da Silva

2016-06-01

Full Text Available The Accounting advisory services has been of great importance to the performance of Brazilian companies. The purpose of this research is to identify the experience that the accounting officer of external accounting advice obtained in the adoption of the ICMS tax substitution regime. The study sought to identify what were the main questions, which updates the actions of matter, the impact of the issue in accounting firms, if they had a work overload or not. The survey was conducted through multi case studies in a total of four cases of accounting firms. They were interviewed four managers / owners of accounting offices in the city of Guarulhos, Brazil. A research protocol applied to the four cases has been prepared. The result of the research was that accountants had difficulty with the systematic, calculating and filing of invoices where there was incidence of tax substitution.

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

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MARIANA GURAU

2012-05-01

Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

CARBON ACCOUNTING INITIATIVES: CASE STUDY OF A PETROLEUM REFINERY IN MALAYSIA TO PREPARE FOR FUTURE CARBON MARKET

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AMANDA H.L. CHEE

2010-06-01

Full Text Available Petroleum refining process produces a large amount of atmospheric pollutants including greenhouse gases which are attributed to global warming. The international community inevitably addressed the global warming issue by introducing a market-based mechanism known as Emission Trading Systems (ETS under the Kyoto Protocol which imposes binding limits to developed nations using three flexibility mechanisms, including the Clean Development Mechanism (CDM. This case study was carried out in a petroleum refinery in Malaysia to explore the possibility for the refinery to participate in CDM. Information was collected through observatory field survey at the refinery and documentation review. Results show that the current monitoring tool using indirect calculation of fuel consumption provides a comprehensive coverage of emission sources but the reporting frequency should be increased for data accuracy. An accounting system was then created to predict the emissions gap of the refinery with reference to the baseline-year set by the Kyoto Protocol. It was concluded that the refinery showed promising potential to participate in CDM to benefit from technology transfer by selling their ‘credits’ to Annex I countries despite the uncertainty on the impact of the carbon market in a Non-Annex I country.

Accounting Information Systems Implementation and Management Accounting Change

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Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Accountability study for TMI-2 fuel

International Nuclear Information System (INIS)

Goris, P.; Scott, D.D.

1981-05-01

The TMI-2 accountability study considers problems of identifying, measuring, and accounting for TMI-2 fuel in the resident condition, as it is removed from the reactor, during subsequent cleanup, and during post-removal examinations. The goal is to identify methods and procedures which will provide a verifiable material balance equating to the pre-accident balance

ACCOUNTING PRACTICES FROM FINANCIAL INSTRUMENTS DISCLOSURE PERSPECTIVE – THE CASE OF ROMANIAN BANKING SYSTEM

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Stefanescu Cristina Alexandrina

2012-12-01

disclosure in Romanian banking system harmonized with international requirements? Was there a progress in this respect in the latest years?” The research methodology used for achieving our goal is based on both static and dynamic analysis using appropriate statistical tools – concentration indices (H or Herfindahl index for measuring the improvements in financial instruments’ disclosure practices,, thus pointing out the degree of material harmonization reached step by step as well as the overall progress. In this respect, firstly, we developed a disclosure checklist structured on three sections dealing with financial instruments’ general disclosures, derivatives and hedge accounting and risk disclosures. The results of the performed analysis reveal that accounting practices in Romanian banking sector as regards disclosures related to financial instruments experienced a continuous improvement both at individual and consolidated level, but the level of material harmonization is still relatively moderate. In case of individual financial reporting this can be explained by the recently introduced requirement of preparing financial statements in accordance with IFRS and only for informative purposes. Thus, by now we can talk about a real material harmonization just in case of consolidated financial reporting. Unlike prior research studies which were focused on similar goals - to measure accounting harmonization around the world, our paper provides a particular approach on a specific business field, the banking one that was not separately explored on this topic before. Thus, we considered for analysis its related accounting practices focusing on financial instruments disclosure, which is a particular issue, too, thus enriching the research literature on this field.

Science Teacher Decision-Making in a Climate of Heightened Accountability: A Rhizomatic Case Study Analysis of Two Science Departments in New York City

Science.gov (United States)

Purohit, Kiran Dilip

Secondary science teachers make many daily decisions in the enactment of curriculum. Although curriculum materials are widely available to address science content, practices, and skills, the consideration that goes into deciding how and whether to use such materials is complicated by teachers' beliefs about science, their understandings of school-level accountability and testing measures, and their perspectives on the adolescent students they teach. This study addresses the need to understand how teachers consider multiple forces in their enactment of science curriculum. The purpose of this study was to explore the ways that discourses around accountability, science, and science education emerge in the narratives around teachers' decision-making in secondary science classrooms. Using a case study approach, I worked at two school sites with two pairs of science teachers. We established criteria for critical incidents together, then teachers identified critical decision-making moments in their classrooms. We analyzed those incidents together using a consultancy protocol, allowing teachers to focus their thinking on reframing the incidents and imagining other possible outcomes. Using post-structuralist rhizomatics, I assembled analyses of teachers' discussions of the critical incidents in the form of dramatization--scenes and monologues. I then developed two major interpretive strands. First, I connected teachers' sense of having "no time" to blocs of affect tied to larger discourses of national security, teacher accountability, and the joy of scientific discovery. Second, I demonstrated how teachers' concern in following logical pathways and sequences in science relates to the imposition of accountability measures that echo the outcomes-driven logic of the learning sciences. Across both interpretations, I found accountability to be complex, multidirectional, and unpredictable in how it works on and through teachers as they make decisions. Research in this area has

Rational accountability and rational autonomy in academic practice: An extended case study of the communicative ethic of interdisciplinary science

Science.gov (United States)

Robertson, Susan Margaret

The dissertation investigates the interaction of rational accountability and rational autonomy in interdisciplinary science within the lifeworld of the university. It focuses on the cultural, social and motivational forces that university researchers draw on, and develop, to constitute and regulate interdisciplinary science. Findings are analyzed within an applied critical social theory framework that attends to the interaction of instrumental and communicative rational action within the public spaces that constitute the lifeworld of the university as a public sphere in society. The research raises questions of how academics practice interdisciplinary science and how these practices relate to the reproduction of the regulative ideal of the university as a community that practices public reason. The conceptual framework informing the research is Habermas' (1984) theory of communicative action. Using Burawoy's (1991) extended case study method as an operational strategy, two modes of constituting and regulating interdisciplinary science were found. Instrumental rational modes dominated in social contexts of interdisciplinary science where consensus on the normative goals and purposes of rational academic action were pre-existing and pre-supposed by participants. Communicative rational modes dominated in social contexts of interdisciplinary science where the normative goals and purposes of rational academic action entered a contested domain. Endorsements for interdisciplinary science policies are coinciding with demands for increased accountability and relevance of Canada's university system. At the same time that the university system must respond to external demands, it must reproduce itself as a public institution open to the discursive redemption of factual and normative validity claims. The study found that academics participate in, but also contest the instrumental regulation of academic inquiry and conduct by using their constitutional autonomy and freedom to

HOW TRUTHFUL ARE WATER ACCOUNTING DATA?

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Libor Ansorge

2016-01-01

Full Text Available Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.

Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

Science.gov (United States)

Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

2008-07-01

We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

IMPORTANCE AND VULNERABILITY OF TRUE AND FAIR VIEW IN THE ROMANIAN ACCOUNTING ENVIRONMENT – CASE STUDY

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Matis Dumitru

2012-07-01

Full Text Available This empirical study comprises items related to the operationalization of the concept True and Fair View in day to day accounting issues in Romanian accounting environment, demarche based on which we were interested in assessing the vulnerability of the concept and also the importance attributed by Romanian practitioners. If the vulnerability is high and the importance attributed low, the concept True and Fair View `s importance as an overall basis of accounting is limited, fact that will affect the quality of accounting information. The categories approached were chosen based on their implication related to the operationalization of the concept. The company’s financial directors are responsible for ensuring that the financial statements give True and Fair View and in the same manner the expert accountants must consider it important in order to prepare the financial statements in accordance to its requirements and finally the financial auditors must assess its existence, otherwise if this principle is neglected the companies would consequently present spurious results of their activity. All the categories above asserted that the concept doesn’t have only a symbolic role at the national level and their implication in achieving its requirements can be characterized by a proactive attitude. When it comes to assessing the potential vulnerability of TFV, our respondents agreed that items like legislative ambiguity and accounting estimates have the potential to affect TFV construct in the practical side of accounting.

Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs

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Mardus Nataliia Yu.

2016-08-01

Full Text Available The aim of the article is to study features of the normative and legal support of accounting and tax accounting at providing operations with warranty repairs comprising the secured in legislation right of consumers to obtain from the companies-producers (sellers products (goods and services of proper quality and cases of occurrence of warranty obligations to customers. To achieve the goal, the following tasks have been solved: the regulatory framework for the organization of warranty service (repair from the point of view of the company-seller and reflection of operations associated with warranty repairs in accounting and tax accounting was studied. The article describes the features of the organization of accounting and tax accounting at warranty repairs based on the legislative and normative documents regulating relations that arise in the organization and implementation of economic activity between business entities and between the entities and other participants of relations in the sphere of economic activity.

Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

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Endraria

2015-04-01

Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

The Relationship Between Accounting Practices and Effects of Financial Crisis in Turkey: A Case Study on an Oil Company

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İsmail Erkan Çelik

2016-02-01

Full Text Available Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis.

A case of conflicting norms? Mobilizing and accountability information in newspaper coverage of the autism-vaccine controversy.

Science.gov (United States)

Clarke, Christopher E

2011-09-01

When reporting health risks, the news media are often criticized for omitting "mobilizing" information that allows readers to act on existing attitudes. Using American and British newspaper coverage of the autism-vaccine controversy as a case study, this article takes a "behind the scenes" look at normative pressures that may influence whether such information appears in coverage. In particular, can holding health officials accountable for their actions potentially "crowd out" mobilizing information? A content analysis suggests that mobilizing information (at least one of four examples) was present in only 16% of articles, compared to 38% that mentioned accountability messages (at least one of two examples). US newspapers were significantly more likely to mention at least one mobilization example. Finally, although only 11% discussed both, articles were more likely to discuss certain mobilizing and accountability examples together. Implications for journalism ethics and vaccine risk communication are discussed.

Material flow cost accounting as a tool for improved resource efficiency in the hotel sector: A case of emerging market

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Celani John Nyide

2016-12-01

Full Text Available Material Flow Cost Accounting (MFCA is one of the Environmental Management Accounting (EMA tools that has been developed to enable environmentally and economically efficient material usage and thus improve resource efficiency. However, the use of this tool to improve resource efficiency in the South African hotel sector remains unknown. An exploratory study, qualitative in nature, was conducted using a single case study with embedded units approach. A Hotel Management Group that met the selection criteria formed part of this study. In-depth interviews were conducted with 10 participants and additional documents were analysed. The investigated hotels have developed technologies that provide an environmental account in both physical and monetary units which constitute the use of MFCA to improve resource efficiencies. However, the study established a number of factors that affect the implementation of MFCA by the hotel sector in a South African context

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

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TEIUŞAN SORIN-CIPRIAN

2015-12-01

Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

Science.gov (United States)

Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

2012-01-01

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

Science.gov (United States)

Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

2016-01-01

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

Creative Accounting Practices at Satyam Computers Limited: A Case Study of India’s Enron

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Madan Lal Bhasin

2016-06-01

Full Text Available Satyam Computers were once the crown jewel of Indian IT industry, however, the debacle of Satyam raised a debate about the role of CEO in driving a company to the heights of success and its relation with the board members and core committees. The scam brought to the light the role of corporate governance (CG in shaping the protocols related to the working of audit committees and duties of board members. The Satyam scam was a jolt to the market, especially to Satyam stockholders.  This paper attempts an in-depth analysis of India’s Enron, Satyam Computer’s “creative-accounting” scandal. In public companies, this type of ‘creative’ accounting leading to fraud and investigations are, therefore, launched by the various governmental oversight agencies. The accounting fraud committed by the founders of Satyam in 2009 is a testament to the fact that “the science of conduct is swayed in large by human greed, ambition, and hunger for power, money, fame and glory.” Scandals have proved that “there is an urgent need for good conduct based on strong corporate governance, ethics and accounting & auditing standards.” The Satyam scandal highlights the importance of securities laws and CG in emerging markets. Indeed, Satyam fraud “spurred the government of India to tighten the CG norms to prevent recurrence of similar frauds in future.” Thus, major financial reporting frauds need to be studied for ‘lessons-learned’ and ‘strategies-to-follow’ to reduce the incidents of such frauds in the future. The increasing rate of white-collar crimes “demands stiff penalties, exemplary punishments, and effective enforcement of law with the right spirit.”

The Usage of an Online Discussion Forum for the Facilitation of Case-Based Learning in an Intermediate Accounting Course: A New Zealand Case

Science.gov (United States)

Weil, Sidney; McGuigan, Nicholas; Kern, Thomas

2011-01-01

This paper describes the implementation of an online discussion forum as a means of facilitating case-based learning in an intermediate financial accounting course. The paper commences with a review of case-based learning literature and the use of online discussions as a delivery platform, linking these pedagogical approaches to the emerging needs…

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

Strategic Management Accounting Development during Last 30 Years

OpenAIRE

Šoljaková, Libuše

2012-01-01

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

Using Case Studies in Business Education to Promote Networked Thinking: Findings of an Intervention Study

Science.gov (United States)

Pilz, Matthias; Zenner, Lea

2018-01-01

Case studies are central to the way management is currently taught at universities. Among other benefits attributed to the case study method is that it promotes networked thinking by learners. Networked thinking takes account of interactions and repercussions, making it crucial to decision-making within the complex system of rules that shapes…

Testing the violation of conservatism accounting principle. Case study on Romanian listed entities

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Bunget Ovidiu Constantin

2015-12-01

Full Text Available From the beginning of the debates regarding the conservatism principle, the concept experienced a significant development. As it is one of the most controversial and violated accounting principle, we started to seek how can we help one of the auditor’s challenge in the audit mission: to identify and evaluate the risks from the financial statement level. The most affected accounting principle in Romania is the conservatism principle. After a long time of debates, it was stated that the conservatism principle, considered to be complementary to the “fair view” concept, which means that financial reports shall be required to submit information so impartial and in such a manner as to enable the reader to understand them clearly. Considered as a risk that should be identified, this study demonstrates a relationship between the violation of the conservatism principle and the analysis of the financial indicators, such as: Long-Term-Debt-to-Equity Ratio; Debt-to-Equity Ratio; Global Solvency Ratio; Operating Margin Ratio; Current Finance Ratio; Period of Activity Indicator and Auditor Indicator. Based on a quantitative method, this analyze was realized through three econometric model performed on annual financial statements of the companies from Bucharest Stock Exchange. After validating the sample and analyzing the factorial variables, we selected the best model: the probit model. In conclusion, as can be seen in the paper, the econometric function is efficient, reliable and can be applied to assess the risk likelihood for violating the conservatism principle by a Romanian company.

ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

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P URFI

2003-04-01

Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

Empirical Studies in Financial Accounting

NARCIS (Netherlands)

X. Gkougkousi (Xanthi)

2012-01-01

textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia

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Lindrianasari Lindrianasari

2010-06-01

Full Text Available The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.

Determinants of Key Account Management Effectiveness: The Case ...

African Journals Online (AJOL)

Dires Abebe Fenta

maintaining enhanced relationships with strategic business customers named as. 'key accounts'. ... Key account management is one mechanism of treating strategic ..... Considering this report, correlation statistics was undergone to check the.

Kosovo – UNMIK accountability: Human Rights Advisory Panel Finds Discrimination in Privatization Cases

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Wolfgang Benedek

2015-10-01

Full Text Available ENGLISH: The Human Rights Advisory Panel (HRAP established in 2006 to strengthen the accountability of UNMIK in Kosovo so far has dealt mainly with cases regarding property and missing persons. In two recent cases of members of the Egyptian and the Serbian minority (Fillim Guga and Nevenka Ristić it also dealt with privatization of socially - owned enterprises and found discrimination on ethnic grounds by the Special Chamber of the Supreme Court, established by UNMIK for such cases, which raises the accountability of UNMIK. In doing so the panel applied Article 14 of the ECHR on prohibition of discrimination in conjunction with Article 6 ECHR on fair trial in the light of relevant jurisprudence of the European Court of Human Rights. It also pointed out that in these cases the Special Chamber did not recognize a prima facie case of indirect discrimination and did not apply the principle of reversal of proof as required by the Anti - Discrimination Law of Kosovo. On behalf of UNMIK, the Special Representative of the Secretary - General defended the findings of the Special Chamber. The conclusions and recommendations in the Opinion of the Panel hold UNMIK accountable for the violations found and require it to take immediate and effective measures including an apology and adequate compensation for non-pecuniary damage as well as urging EULEX and other competent authorities in Kosovo to reopen the case by the Special Chamber. The work of the HRAP raises wider issues of accountability of international missions like UNMIK, to which it makes an important contribution. DEUTSCH: Das menschenrechtliche Beratungspanel, welches 2006 ins Leben gerufen wurde, um die Verantwortlichkeit von UNMIK im Kosovo zu stärken, hat sich bisher hauptsächlich mit Fällen zum Eigentumsrecht und hinsichtlich verschwundener Personen beschäftigt. In zwei aktuellen Fällen, die Mitglieder der ägyptischen bzw. serbischen Minderheit betrafen (Fillim Guga und Nevenka Risti

Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists

Directory of Open Access Journals (Sweden)

Galina Bădicu

2016-08-01

Full Text Available The responsibility for the skills of specialists in the economic field belongs to universities, which, by modernizing the curriculum, must take into account the requirements of the professional environment (employers, where the role of the economic specialist extends beyond narrow knowledge, flexibility and high capacity to address various problems. From this perspective, in order to enhance the role of the academic environment and to develop the professional skills of the graduating economists, it is necessary to correlate the competencies and the requirements about educational outcomes. With regard to the relevance of the accounting subjects in the professional training of non-accountant economic specialists, given the competing interests of universities, students and employers in the field of education, we proposed a debate with the view to design strategies of accounting education in the higher economic education of the Republic of Moldova. The article represents a study based on the documentation of the university curriculum in undergraduate programs. With the view to test and validate the necessity of studying accounting subjects in the professional training of non-accounting economic specialists, a questionnaire was developed and implemented. The general research idea refers to the need to study accounting in economic education and practice, which could have an impact over the competitiveness of the Economics graduate.

Questioning the accuracy of greenhouse gas accounting from agricultural waste: a case study.

Science.gov (United States)

Chung, Matthew L; Shilton, Andrew N; Guieysse, Benoit; Pratt, Chris

2013-01-01

The New Zealand Greenhouse Gas Inventory (the NZ Inventory) uses country-specific data to quantify CH emissions from anaerobic ponds treating dairy farm effluent (315 Gg CO equivalent [CO-e] in 2009). In this study, we used literature data to: (i) evaluate the accuracy of the NZ Inventory's parameters used to quantify these CH emissions; and (ii) determine whether the NZ Inventory's scope is capturing the full spectrum of sources with bio-CH potential entering anaerobic ponds. The research indicated that the current NZ Inventory methodology is underestimating CH emissions from anaerobic ponds across New Zealand by 264 to 603 Gg CO-e annually. Moreover, the NZ Inventory is currently not accounting for (i) manure from supplementary feed pads and stand-off pads (annual CH emissions = 207-330 Gg CO-e); (ii) waste milk (153-280 Gg CO-e); and (iii) supplementary feed waste (90-216 Gg CO-e). Annual CH emissions from anaerobic ponds on dairy farms across New Zealand are thus more likely to be 1029 to 1744 Gg CO-e, indicating that the NZ Inventory is reporting as little as 18% of actual CH emissions produced by this sector. These additional wastes are not accounted for in the methodology prescribed by the Intergovernmental Panel on Climate Change for estimating CH emissions from dairy manure. Consequently, other significant dairying nations will also probably be underestimating their waste CH emissions. Our research highlights that, if governments attempt to include country-specific emission factors in their greenhouse gas inventories, these factors must be based on an assessment of the full spectrum of sources contributing to greenhouse gas emissions within any given sector. Copyright © by the American Society of Agronomy, Crop Science Society of America, and Soil Science Society of America, Inc.

Towards an experimental account of argumentation: the case of the slippery slope and the ad hominem arguments

Directory of Open Access Journals (Sweden)

Marco eLillo-Unglaube

2014-12-01

Full Text Available Argumentation is a crucial component of our lives. Although in the absence of rational debate our legal, political, and scientific systems would not be possible, there is still no integrated area of research on the psychology of argumentation. Furthermore, classical theories of argumentation are normative (i.e. the acceptability of an argument is determined by a set of norms or logical rules, which sometimes creates a dissociation between the theories and people’s behavior. We think the current challenge for psychology is to bring together the cognitive and normative accounts of argumentation. In this Perspective, we exemplify this point by analyzing two cases of argumentative structures experimentally studied in the context of cognitive psychology. Specifically, we focus on the slippery slope argument and the ad hominem argument under the frameworks of Bayesian and pragma-dialectics approaches, respectively. We think employing more descriptive and experimental accounts of argumentation would help Psychology to bring closer the cognitive and normative accounts of argumentation with the final goal of establishing an integrated area of research on the psychology of argumentation.

Toward an experimental account of argumentation: the case of the slippery slope and the ad hominem arguments.

Science.gov (United States)

Lillo-Unglaube, Marco; Canales-Johnson, Andrés; Navarrete, Gorka; Bravo, Claudio Fuentes

2014-01-01

Argumentation is a crucial component of our lives. Although in the absence of rational debate our legal, political, and scientific systems would not be possible, there is still no integrated area of research on the psychology of argumentation. Furthermore, classical theories of argumentation are normative (i.e., the acceptability of an argument is determined by a set of norms or logical rules), which sometimes creates a dissociation between the theories and people's behavior. We think the current challenge for psychology is to bring together the cognitive and normative accounts of argumentation. In this article, we exemplify this point by analyzing two cases of argumentative structures experimentally studied in the context of cognitive psychology. Specifically, we focus on the slippery slope argument and the ad hominem argument under the frameworks of Bayesian and pragma-dialectics approaches, respectively. We think employing more descriptive and experimental accounts of argumentation would help Psychology to bring closer the cognitive and normative accounts of argumentation with the final goal of establishing an integrated area of research on the psychology of argumentation.

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

Making Accounting Tutorials Enjoyable

Science.gov (United States)

Bargate, Karen

2018-01-01

This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

Institutional Contradictions and Change of Organisations and Accounting

DEFF Research Database (Denmark)

Thrane, Sof; Balslev, Lars

2017-01-01

Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

OpenAIRE

Valentin Gabriel CRISTEA

2017-01-01

The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

CASE STUDY ON RE-ADJUSTMENTS DEPENDING ON PRICE MODIFICATION

Directory of Open Access Journals (Sweden)

Cozma Ighian Diana

2011-01-01

Full Text Available Inflationary moments, characterized by significant price rises, have proved that accountingsystems based on historical costs provide a distorted image of the reality: the elements ofthe balance sheet are under-valuated, and the stock-related expenses and amortization in theprofit and loss account are also under-valuated. Under these circumstances, the result isover-valuated, and its distribution leads to allotments from the company’s capital. In thispaper we draw up a case study with regards to the methods used for adjusting pricemodification, clearly outlining, through a comparative analysis, the main differencesbetween the accounting system based on historical cost and inflation accounting.

Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan

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DHIAA SHAMKI

2013-07-01

Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.

Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia

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Heni PURWANTINI

2017-12-01

Full Text Available The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research is conducted to companies enlisted in Indonesian Stock Exchange and belongs to LQ45 during 2013 to 2015. The number of companies sample taken by purposive sampling is 23 corporations, therefore total observation is 69 observations. The acquired data analysed by path analysis. This research conclude that conservatism accounting practice significantly influence book tax difference practice but did not influence tax avoidance. Conservatism accounting practice is also has no influence towards tax avoidance committed by book tax differences. This book tax difference is only significantly influential to commit tax avoidance. This research can contribute in taxation field as input in tax planning formulation.

An Account for Implementing Just-in-time: A Case Study of the Automotive Industry in China

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Bo Hou

2013-07-01

Full Text Available Just-in-time (JIT has been a popular operation strategy partly because of its success in the japanese automobile industry. Various benefits such as inventory reduction, improved operations efficiency, and faster response, have been studied widely in previous studies. Therefore, successful implementation of JIT is vital to many companies. This research makes use of a case study to explore five key research themes, which are information system, production planning, inventory management, quality management, and suppliers management, and the success factors surrounding implementation of JIT for an automotive company. This case study also provides evidences for supporting the benefits of employing JIT. Semi-structured interviews were conducted to collect relevant data. The research finding indicates that JIT system is crucial for the success of automobile companies, and operates JIT system can lead to many advantages to the case company. The major contribution of this paper lies in the discussions of the successful factors as a practical guide to implement JIT systems.

Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia

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Haryono P. Kamase

2012-06-01

Full Text Available This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000, this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting system was not accompanied by the separation of the roles of elected local officials (i.e. the governor and local parliamentary members as politicians and decision-makers in the allocation of funding and budget formulation in theprovincial government. This situation undermines the instrumental roles of accounting for decision making. Moreover, drawing upon institutional theory, the adoption of the new reporting system at provincial level in the country is indicated by the presence of coercive pressure as local administrations in Indonesia are required to comply with rules imposed by the central government. However, based on the experience of a provincial government in implementing the new accounting system, the policy to adopt the new accounting regime fails to recognise a low level of institutional capacity of local administrations. As a consequence, the institutionalisation of the new accounting system has yet to bring intended outcomes. Inthis vein, the role of accounting as a political tool for controlling people overshadows its roles for efficiency and performance improvement. As the study demonstrates the use of mixedmethodological perspectives (i.e. economic and institutional theories is useful to fully capture and understand the dynamic process of accounting change in a

Teacher and Administrator Views on School Principals' Accountability

Science.gov (United States)

Argon, Turkan

2015-01-01

The current study aims to identify teacher and administrator views regarding primary school principals' accountability. The case study model, a qualitative research method, was adopted in the study using the holistic single-case design. The working group was composed of a total of 56 individuals, 42 teachers and 14 administrators (11 principals…

Environmental farm accounting: the case of the Dutch nutrients accounting system.

NARCIS (Netherlands)

Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

1996-01-01

In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

Retrospective Study of the Costs of EPA Regulations: A Report of Four Case Studies (2014)

Science.gov (United States)

Report discusses the factors that may account for differences between projected and actual regulatory costs and presents the findings of four case studies that attempt to assess compliance cost retrospectively.

Using Collaboration for Curriculum Change in Accounting Higher Education

Science.gov (United States)

Pickering, Beth Marie

2013-01-01

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

Journalistic neutralism and personalisation in the accountability interview

DEFF Research Database (Denmark)

Dindler, Camilla

against accusations of personal evaluations in the accountability interview. However, personalisation is a strong claim in overt journalistic commentary and to some extent in the journalistic contextualisation of the interview. The study concludes that personalisation and neutralism exist side by side......Through a study of a so-called “critical” case, the article examines the political accountability interview as an interactional negotiation between two clusters of truth claims of journalistic legitimacy. The first relates to the practice of ‘neutralism’ and the second to ‘personalisation...... as truth claims in the accountability interview. The case is critical because the specific news interview was framed and marketed as an adversarial interview with a personalised “signature host”. Accordingly, it can be assumed that neutralism can still be a resource for political sources to challenge...

Factors Affecting Students' Career Choice in Accounting: The Case of a Turkish University

Science.gov (United States)

Uyar, Ali; Güngörmüs, Ali Haydar; Kuzey, Cemil

2011-01-01

This study investigates the reasons that influence students' career choices in accounting. In order to determine these reasons, a questionnaire survey has been employed. The empirical findings can be divided into two categories. First, students who have a desire to work in accounting field assume that accounting field provides good job…

EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

OpenAIRE

Radu-Daniel LOGHIN

2014-01-01

In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which...

Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam

Directory of Open Access Journals (Sweden)

Duc Tai Do

2018-06-01

Full Text Available This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA and International Ac-counting (IAS/IFRS. Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

Implementing accountability for reasonableness--the case of pharmaceutical reimbursement in Sweden.

Science.gov (United States)

Jansson, Sandra

2007-04-01

This paper aims to describe the priority-setting procedure for new original pharmaceuticals practiced by the Swedish Pharmaceutical Benefits Board (LFN), to analyse the outcome of the procedure in terms of decisions and the relative importance of ethical principles, and to examine the reactions of stakeholders. All the 'principally important' decisions made by the LFN during its first 33 months of operation were analysed. The study is theoretically anchored in the theory of fair and legitimate priority-setting procedures by Daniels and Sabin, and is based on public documents, media articles, and semi-structured interviews. Only nine cases resulted in a rejection of a subsidy by the LFN and 15 in a limited or conditional subsidy. Total rejections rather than limitations gave rise to actions by stakeholders. Primarily, the principle of cost-effectiveness was used when limiting/conditioning or totally rejecting a subsidy. This study suggests that implementing a priority-setting process that fulfils the conditions of accountability for reasonableness can result in a priority-setting process which is generally perceived as fair and legitimate by the major stakeholders and may increase social learning in terms of accepting the necessity of priority setting in health care. The principle of cost-effectiveness increased in importance when the demand for openness and transparency increased.

Investigating Awqaf Management, Accounting and Investment Practices in Malaysia: The Case of a State Religious Institution

Directory of Open Access Journals (Sweden)

Hisham Yaacob

2017-06-01

Full Text Available Social economy is gaining interest as an alternative to capitalist economy. As compared to its capitalist counterpart, social based economy is ethically and morally guided. This arguably possesses close alignment to the religious based economy among Muslims – The Islamic Economics. Waqf, which is equivalent to endowment in the non-Islamic context, is an important institution in the Islamic socioeconomic system. Widely practiced among Muslims since the Prophet Muhammad’s era, waqf has enhanced Muslims’ socio-economic strength particularly during the Ottoman era. This research revisits such religiously founded practice by examining the contemporary waqf accounting, reporting and investment practices of a selected waqf manager in Malaysia – The State Religious Institution (SRI. Adopting a qualitative approach to research inquiry using a single case study method, data were collected through interviews and documents’ review. The research finds observable weaknesses in the accounting, reporting and investment for waqf activities particularly on waqf assets. The available records suggest large improvement void in the focused areas, albeit it does not tantamount to detrimental effects on SIRC’s efforts in adequately safeguarding the waqf assets. The research provides fresh evidence of the contemporary accounting, reporting and investment practices of a religious institution entrusted to manage waqf funds operating in an emerging market.

ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY

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Ratna Anggraini Aripratiwi

2017-12-01

Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

Social Accountable Medical Education: A concept analysis.

Science.gov (United States)

Abdolmaleki, Mohammadreza; Yazdani, Shahram; Momeni, Sedigheh; Momtazmanesh, Nader

2017-07-01

Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. In this study, the modified version of McKenna's approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system.

Case Study: Testing with Case Studies

Science.gov (United States)

Herreid, Clyde Freeman

2015-01-01

This column provides original articles on innovations in case study teaching, assessment of the method, as well as case studies with teaching notes. This month's issue discusses using case studies to test for knowledge or lessons learned.

Study of nuclear material accounting

International Nuclear Information System (INIS)

Ruderman, H.

1977-01-01

The implications of deliberate diversion of nuclear materials on materials accounting, the validity of the MUF concept to establish assurance concerning the possible diversion of special nuclear materials, and an economic analysis to permit cost comparison of varying the inventory frequency are being studied. An inventory cost model, the statistical hypothesis testing approach, the game theoretic approach, and analysis of generic plants are considered

Private sector accountable care organization development: a qualitative study.

Science.gov (United States)

Scheck McAlearney, Ann; Hilligoss, Brian; Song, Paula H

2017-03-01

To explore accountable care organizations (ACOs) as they develop in the private sector, including their motivation for development, perspectives from consumers regarding these emerging ACOs, and the critical success factors associated with ACO development. Comprehensive organizational case studies of 4 full-risk private sector ACOs that included in-person interviews with providers and administrators and focus groups with local consumers. Sixty-eight key informant interviews conducted during site visits, supplemented by document collection and telephone interviews, and 5 focus groups were held with 52 consumers associated with the study ACOs. We found 3 main motivators for private sector ACO development: 1) opportunity to improve quality and efficiency, 2) potential to improve population health, and 3) belief that payment reform is inevitable. With respect to consumer perspectives, consumers were unaware they received care from an ACO. From the perspectives of ACO stakeholders, these ACOs noted that they prefer to focus on patients' relationships with providers and typically do not emphasize the ACO name or entity. Critical success factors for private sector ACO development included provider engagement, strategic buy-in, prior experience managing risk, IT infrastructure, and leadership, all meant to shift the culture to a focus on value instead of volume. These organizations perceived that pursuing an accountable care strategy allowed them to respond to policy changes anticipated to impact the way healthcare is delivered and reimbursed. Increased understanding of factors that have been important for more mature private sector ACOs may help other healthcare organizations as they strive to enhance value and advance in their ACO journeys.

Integration of case study approach, project design and computer ...

African Journals Online (AJOL)

pc

2018-03-05

Mar 5, 2018 ... computer modeling used as a research method applied in the process ... conclusions discuss the benefits for students who analyzed the ... accounting education process the case study method should not .... providing travel safety information to passengers ... from literature readings with practical problems.

Environmental accounts and trade - a Swedish pilot study

International Nuclear Information System (INIS)

Wadeskog, A.

2001-01-01

Environmental accounts are supposed to register environmental impacts of economic activities performed by residents on a national basis. However, the international division of labour is not explicitly addressed. A small, open, economy like Sweden use resources, and thereby cause emissions, in other countries due to what is imported for intermediate or final use. On the other hand, the things we export to other countries cause emissions in Sweden. This means that there is an environmental balance of trade that is not explicitly addressed in the accounts. There are however possibilities to estimate these effects. Through input-output analysis it is possible to analyse the value added chain of the different goods and service that make up the final demand, i.e. a form of cradle-to-grave analysis. Environmental trade can be estimated in several ways. One method is to assume that emissions follow the pattern of the trade balance and equal out over time, i.e. ignore the problem. Another method is to calculate the effect of differences in volume and composition in exports and imports. In most cases this is done using the domestic input-output tables and emission coefficients, i.e. assuming that all trading partners have identical resource use, technology and economic structure. A pilot study of the environmental trade balance for Sweden, using different aggregated emissions data for our trading partners and the Swedish input-output table, show that the results calculated with these methods will underestimate external emissions considerably for carbon dioxides and sulphur dioxides. However, for nitrogen oxides emission these methods seem to suffice

The accounting cooperative society in a process of countable international harmonization. The case of Spain

OpenAIRE

Polo Garrido, Fernando

2006-01-01

Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in Spain from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analy...

Sample size calculations for case-control studies

Science.gov (United States)

This R package can be used to calculate the required samples size for unconditional multivariate analyses of unmatched case-control studies. The sample sizes are for a scalar exposure effect, such as binary, ordinal or continuous exposures. The sample sizes can also be computed for scalar interaction effects. The analyses account for the effects of potential confounder variables that are also included in the multivariate logistic model.

Accounting for response misclassification and covariate measurement error improves power and reduces bias in epidemiologic studies.

Science.gov (United States)

Cheng, Dunlei; Branscum, Adam J; Stamey, James D

2010-07-01

To quantify the impact of ignoring misclassification of a response variable and measurement error in a covariate on statistical power, and to develop software for sample size and power analysis that accounts for these flaws in epidemiologic data. A Monte Carlo simulation-based procedure is developed to illustrate the differences in design requirements and inferences between analytic methods that properly account for misclassification and measurement error to those that do not in regression models for cross-sectional and cohort data. We found that failure to account for these flaws in epidemiologic data can lead to a substantial reduction in statistical power, over 25% in some cases. The proposed method substantially reduced bias by up to a ten-fold margin compared to naive estimates obtained by ignoring misclassification and mismeasurement. We recommend as routine practice that researchers account for errors in measurement of both response and covariate data when determining sample size, performing power calculations, or analyzing data from epidemiological studies. 2010 Elsevier Inc. All rights reserved.

Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

Science.gov (United States)

Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

2010-01-01

International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

ACCOUNTING MANIPULATION: AN EMPIRICAL STUDY REGARDING MANAGERS’ BEHAVIOR

Directory of Open Access Journals (Sweden)

Balaciu Diana Elisabeta

2014-07-01

Full Text Available The study analyses managers’ behaviour from Romania when dealing with creative accounting. For this we realized an empirical study within the Arad county space, having as main objective the identification of the managers’ perception regarding the usefulness of accounting information and of other factors considered when making decisions. Another aspect was to interpret the managers’ tendency towards manipulation or strategic management of results. The empirical research was carried out between December 2013 and January 2014, and the research method used was the survey, and as an instrument of the research we used the questionnaire. The questionnaires were posted on a website but some of them were applied directly in the field to ensure a response rate of at least 30%. For the analysis and confirmation of the feasibility of the questionnaire and of the measurement scale, we used Cronbach Alpha method. The results obtained after statistically processing the answers received from respondents and after testing the research hypotheses show that there is an increased interest of the managers from the investigated Arad firms to improve the quality of the financial accounting information and to give the users as beautiful an image as possible of the company’s performances; it is noticed their inclination to the manipulation of the accounting figures. On the other hand the results obtained demonstrate that, despite the fact that most of the managers from the sample consider that using ethics is a priority in making decisions, this idea is not an obstacle for more than a half to change an accounting policy that would affect the true image but would be favorable to the image of the company The utility of such research contributes to the insurance of the premises for the development of future research, looking to test the reaction of the professional accountants in our country, regarding the phenomenon of creative accounting.

Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

Science.gov (United States)

Enomoto, Ernestine K.; Conley, Sharon

2007-01-01

Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Berinde Sorin Romulus

2012-12-01

Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

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Radu-Daniel LOGHIN

2014-06-01

Full Text Available In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which draws from case law precedents in Zimbabwe and South Africa, two emerging common law countries which share a rich common law heritage, resulting in a set of findings relevant to the understanding of the nature of goodwill as well as an understanding of the factors which lead to early adoption of International Accounting Standards.

The Introduction of Data Processing in Middle-Level Accountancy Training Programs in Developing Countries: A Case Study.

Science.gov (United States)

Schramm, Karin

1985-01-01

Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

Cash to accrual accounting: Does it mean more control for the public sector? The case of revenue from non-exchange transactions

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Francesco Capalbo

2013-12-01

Full Text Available Within the New Public Management, a fundamental role is played by changes in accounting measurement and recognition systems (in this case, the literature speaks specifically of New Public Financial Management. It has been substantially characterized by a gradual shift from cash to accrual accounting. In light of it, this paper aims to analyze some of the most significant conceptual and practical implications associated with the use of accrual accounting in the public sector – such as Italy’s, where most entities still use cash accounting – by looking closely at that full-accrual standard that seem to best show the system’s innovative reach: IPSAS 23 – Revenue from Non-Exchange Transactions (Taxes and Transfers. The switch-over broadens the scope of the accounting system, thereby leading to the recognition and consequent valuation of all the resources of any public-sector entity in its financial statements. As is often the case, though, greater utility implies greater complexity and innumerable elements of uncertainty are evidently still present.

Social Accountable Medical Education: A concept analysis

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ABDOLMALEKI, MOHAMMADREZA; YAZDANI, SHAHRAM; MOMENI, SEDIGHEH; MOMTAZMANESH, NADER

2017-01-01

Introduction: Considering the pervasiveness of social accountable medical education concept around the world and the growing trend of literature in this regard as well as various interpretations made about this concept, we found it necessary to analyze the concept of social accountable medical education. Methods: In this study, the modified version of McKenna’s approach to concept analysis was used to determine the concept, explain structures and substructures and determine the border concepts neighboring and against social accountability in medical education. Results: By studying the selected sources,the components of the concept were obtained to identify it and express an analytic definition of social accountability in medical education system. Then, a model case with all attributes of the given concept and the contrary and related concepts were mentioned to determine the boundary between the main concept and auxiliary ones. Conclusion: According to the results of this study in the field of social accountability, the detailed and transparent analytical definition of social accountable medical education can be used in future studies as well as the function and evaluation of medical education system. PMID:28761884

Case-Based Instructional Practices: A Multiple-Case Study from Torts, Marketing, and Online Instructional Design Classes

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Jung, Ji yoon

2017-01-01

The purpose of this study is to provide a comprehensive account on case-based instructional practices. Semester-long participant observation records in torts, marketing, and online instructional design classes, instructor interviews, course syllabi and teaching materials were used to describe the within-class complexity of the practices in terms…

75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

Science.gov (United States)

2010-05-10

... case the pension plan and trust) will continue in business, and follows accrual accounting principles... for the forward-pricing of Government contracts over the near future. Financial statement accounting... financial accounting theory and reporting as well as Congressional changes to ERISA. After considering the...

FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

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Rodrigo Angonese

2017-01-01

Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.

Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

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Cristina Nicolaescu

2015-01-01

Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

Indigenisation of high risk learning areas: A case for accounting ...

African Journals Online (AJOL)

Indilinga: African Journal of Indigenous Knowledge Systems ... In extolling the virtues of indigenization, this article logically adopts an ontological paradigm (life reality) as against an epistemology (theory of knowledge) and, worse still, ... Keywords: Account, accounting, accounting equation, assets, equity, liabilities, riches.

Management accounting versus medical profession discourse

DEFF Research Database (Denmark)

Malmmose, Margit

2015-01-01

This study uses discourse, ideology and hegemony as a theoretical foundation to investigate the development of the polarised discourses of management accounting and the medical profession during the introduction of a NPM reform in the public health care debate, using Denmark as a case study. 194...... newspaper articles and 73 medical profession articles from 2002 to 2008 are analysed, using critical discourse analysis. The analysis shows that the management accounting discourse becomes the dominating ideology which is embedded in the public rhetorical debate. There are three peculiar outcomes...... perspective of a patient oriented focus to a quantitative focus through strong rationalised arguments. This puts the medical profession in a dilemma concerning their ideological Hippocratic Oath versus the NPM efficiency focus. However, they choose to gradually adopt management accounting terms in their own...

Comparing emergy accounting with well-known sustainability metrics: The case of Southern Cone Common Market, Mercosur

International Nuclear Information System (INIS)

Giannetti, B.F.; Almeida, C.M.V.B.; Bonilla, S.H.

2010-01-01

The quality and the power of human activities affect the external environment in different ways that can be measured and evaluated by means of several approaches and indicators. While the scientific community has been publishing several proposals for sustainable development indicators, there is still no consensus regarding the best approach to the use of these indicators and their reliability to measure sustainability. It is important, therefore, to question the effectiveness of sustainable development indicators in an effort to continue in the search for sustainability. This paper compares the results obtained with emergy accounting with five global Sustainability Metrics (SMs) proposed in the literature to verify if metrics are communicating coherent and similar information to guide decision makers towards sustainable development. Results obtained using emergy indices are discussed with the aid of emergy ternary diagrams. Metrics are confronted with emergy results, and the degree of variability among them is analyzed using a correlation matrix created for the Mercosur nations. The contrast of results clearly shows that metrics arrive at different interpretations about the sustainability of the nations studied, but also that some metrics may be grouped and used more prudently. Mercosur is presented as a case study to highlight and explain the discrepancies and similarities among Sustainability Metrics, and to expose the extent of emergy accounting.

Notes on Accounting Capstone Course Design: Contemporary Issues versus Case Analysis Enhances Student Interest and Learning

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Ehoff, Clemense, Jr.

2010-01-01

This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting…

SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION

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Grosanu Adrian

2011-07-01

Full Text Available This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative accounting professionals like: financial auditors, regulators and professional bodies representatives of the Chamber of Financial Auditors of Romania and also representative of the Body of Expert and Licensed Accountants of Romania. Since the existence of creative accounting practices are connected in accounting with issues of vulnerability and in some cases panic getting to know its magnitude can be regarded of higher importance. In this respect we were interested to see if our respondents can document its existence and magnitude based on their experience. In order to achieve this goal our methodology employed neutral and direct interviews based on closed questions questionnaire. The results of our empirical study documented that the credibility of accounting profession in the Romanian accounting environment is not affected by items like creative accounting since all our respondents asserted that is not facile to employ creative accounting schemes in the practice of accounting. One particular question was concerned about the ease of detection of creative accounting practices. In this respect we interrogated our respondents and all had similar opinions that in order to detect those practice skilled professionals are needed and more than that the desire to engage in this demarche since it is not specified particularly in the law.When it comes to creative accounting schemes that our respondents could identify in their day to day work they shared similar views: items like profit overstatement and profit undervaluation, income tax and leasing can be included frequently in those schemes. On the other hand practices of creative accounting that include goodwill, provisions and developments costs are not found

Evidence from the national health account: the case of Dubai

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Hamidi S

2014-09-01

Full Text Available Samer Hamidi School of Health and Environmental Studies, Hamadan Bin Mohammad Smart University, Dubai, United Arab Emirates Introduction: National health accounts (NHAs provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD countries. Methods: The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat, for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA. Results: In Dubai, only 33% of current health expenditure (CHE is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40% and the OECD average (36%. Conclusion: The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise

Cash Advance Accounting: Accounting Regulations and Practices

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Aristita Rotila

2012-12-01

Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

Studying performation: the arrangement of speech, calculation and writing acts within dispositifs : Carbon accounting for strategizing in a large corporation

OpenAIRE

Le Breton , Morgane; Aggeri , Franck

2016-01-01

International audience; This paper aims at proposing an analytical framework for performation process that is performation through speech, calculation and writing acts connected within a “dispositif”. This analytical framework is put into practice in the case study of a French large corporation which has built a low-carbon strategy based on carbon accounting tools. We have found that low-carbon strategy is performed through carbon accounting tools since speech, calculation and writing acts ar...

A study about Accounting Publications from a Semiotic Focus

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Marcos Antonio de Souza

2013-03-01

Full Text Available This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this study, bibliographic research and content analysis are used, the latter applied to the papers published about the theme in the following congresses: Associação Brasileira de Custo, USP de Controladoria e Contabilidade and Encontros da ANPAD. In addition, a search was undertaken in 22 international scientific Accounting journals. In conclusion, few theoretical contributions have been published in Brazilian congresses and in international scientific journals, but mainly practical contributions about the use of semiotics in Accounting.

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

CAPL: an efficient association software package using family and case-control data and accounting for population stratification.

Science.gov (United States)

Chung, Ren-Hua; Schmidt, Michael A; Martin, Eden R

2011-05-25

With many genome-wide association study (GWAS) datasets available, it is critical that we have statistical tools that are both flexible to accommodate different study designs and fast. We recently proposed the combined APL (CAPL) method, which can use family and case-control datasets and can account for population stratification in the data. Because computationally intensive algorithms are used in CAPL, implementing CAPL with efficient parallel algorithms is essential. We used a hybrid of open message passing interface (open MPI) and POSIX threads to parallelize CAPL, which enable the program to operate in a cluster environment. We used simulations to demonstrate that the parallel implementation of CAPL can analyze a large GWAS dataset in a reasonable time frame when a parallel computing resource is available. As many GWAS datasets based on both family and case-control designs are available, a flexible and efficient tool such as CAPL will be very helpful to combine the datasets to greatly increase statistical power and finish the analysis in a reasonable time frame.

TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

OpenAIRE

Dr.Sc. Skender Ahmeti; Dr.Sc. Muhamet Aliu; MSc. Alban Elshani; Yllka Ahmeti

2014-01-01

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits o...

Seminary Formation: A Case Study from the Pontifical Beda College, Rome

Science.gov (United States)

Strange, Roderick

2015-01-01

This case study account reviews issues related to seminary formation and education at the Beda College, Rome, including Fundamentals of Formation, Community Life, Organizing Formation, Intellectual Formation, Spiritual Formation, Pastoral Formation, and the challenges arising in these fields.

Accounting for health in climate change policies: a case study of Fiji.

Science.gov (United States)

Morrow, Georgina; Bowen, Kathryn

2014-01-01

Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to consider climate change and its impact on human

Accounting for health in climate change policies: a case study of Fiji

Directory of Open Access Journals (Sweden)

Georgina Morrow

2014-05-01

Full Text Available Background: Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective: The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design: The study employed a three-pronged policy analysis to evaluate: 1 the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2 the context within which the policy was developed; 3 the relevant processes; and 4 the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results: The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions: The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

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Anca-Simona N. HROMEI

2013-10-01

Full Text Available This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

Course of Study for Secondary Level Bookkeeping/Accounting. Final Report.

Science.gov (United States)

Brower, Edward B.

The present project was designed to continue the preparation of a course of study useful for developing secondary level bookkeeping/accounting instruction. The course of study is intended to (1) derive vocational instruction for students with varying career goals, (2) develop accounting-oriented career exploration units for Introduction to…

Accounting in the Context of Its Environment: The Colombian Case.

Science.gov (United States)

Laribee, Stephen F.; Laribee, Janet F.

This paper provides a study of the evolution of the accounting system in the country of Columbia, South America, in light of the conflict between cultural values, other environmental factors, and the financial information generated. The paper begins with an overview of Colombia's political history as well as its economic and social changes during…

A methodology of healthcare quality measurement: a case study

International Nuclear Information System (INIS)

Pecoraro, F; Luzi, D; Federico II, Naples (Italy))" data-affiliation=" (Department of Electrical Engineering and Information Technology and Interuniversity Centre of Bioengineering of the Human Neuromusculoskeletal System, University of Naples, Federico II, Naples (Italy))" >Cesarelli, M; Clemente, F

2015-01-01

In this paper we present a comprehensive model for quality assessment taking into account structure, process and outcome dimensions introduced in the Donabedian framework. To test our hypothesis a case study based on the Italian healthcare services is reported focusing on the analysis of the hospital bed management and on the phenomenon of both active and passive patient mobility

Security And Privacy Issues in Healthcare Monitoring Systems: A Case Study

DEFF Research Database (Denmark)

Handler, Daniel Tolboe; Hauge, Lotte; Spognardi, Angelo

2017-01-01

Security and privacy issues are rarely taken into account in automated systems for monitoring elderly people in their home, exposing inhabitants to a number of threats they are usually not aware of. As a case study to expose the major vulnerabilities these systems are exposed to, this paper reviews...... a generic example of automated healthcare monitoring system. The security and privacy issues identified in this case study can be easily generalised and regarded as alarm bells for all the pervasive healthcare professionals....

Examining the therapeutic relationship and confronting resistances in psychodynamic psychotherapy: a certified public accountant case.

Science.gov (United States)

Manetta, Christopher T; Gentile, Julie P; Gillig, Paulette Marie

2011-05-01

Psychodynamic psychotherapy is effective for a variety of mental health symptoms. This form of psychotherapy uses patient self reflection and self examination, as well as the therapeutic relationship between the patient and psychiatrist, to explore maladaptive coping strategies and relationship patterns of the patient. A thorough understanding of resistance and the core conflictual relationship theme afford the psychiatrist the ability to facilitate this work. In this article, the composite case illustrates some of the psychodynamic psychotherapy techniques that can be employed in a psychotherapy case. In this example, the case is about a certified public accountant that came to treatment because of an acute stressor that put her career goals at risk. An acute episode or event can bring to light chronic and ongoing symptoms, which have had a remitting and relapsing course, and leave the patient unable to compensate on his or her own.

Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

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Michele Bertoni

2017-01-01

Full Text Available The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems. Moving from the theoretical background, it is evident that cost accounting methods introduced in healthcare sector bring benefits to the whole society through an increased efficiency of the healthcare services provided. It primarily ensures better governing of hospital’s resources allowing more transparency in spending public funds. The main topic is that with the introduction of cost accounting system for internal purposes in public hospitals, the management would be able to govern them in a more efficient and effective way while reducing costs. The research for this paper was conducted through the interview of accounting officers in one Croatian and one Italian public hospital. The main results show that there are differences in legislation background regarding how they record costs, but also how they allocate costs to the cost objects and in how they use cost information in their decision-making process. In order to successfully manage public hospitals, it is crucial that true, timely and valid information are obtained as a base for the decision-making process. The cost accounting methodology is therefore essential to the management of public hospitals. It must provide information on the type and amount of resources spent, and thus enable the preconditions for control, management and potential reduction of costs.

An Exploratory Study of Accounting on Ijarah as Practiced by Malaysian Financial Institutions

OpenAIRE

Shariff, Ros Aniza Mohd; Abdul Rahman, Abdul Rahim

2005-01-01

Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is to explore the nature of accounting practices as practiced by Malaysian financial institutions. First, the study makes comparison between the Intemational Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for...

Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange

Directory of Open Access Journals (Sweden)

Leila Sadeghi

2014-02-01

Full Text Available This study aims to identify and to classify Open book accounting (OBA dimensions according to inter-organizational cost management (IOCM in petrochemical companies listed in Tehran Stock Exchange. In this research, there are 18 statistical society financial and accounting experts listed in Tehran Stock Exchange. By studying the theoretical literature and conducted investigations inside and outside of the country and also the experts’ comments, the OBA dimensions were identified and then classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of examinations were shown that, considering the comments on dimensions of nature of data and accounting data disclosure practices, the form of data disclosure plays a more important role. In uses of disclosed accounting data dimension, coordination and planning among team members play the most important role. According to conditions of OBA dimension, trust is the most important one and in cost implementation of OBA dimension, the cost of the other party plays the most important role.

Accounting Capstone Course Design: Using the Internet to Modernize a Graduate Accounting Capstone Course

Science.gov (United States)

Bloom, Diane S.; Ehoff, Clemense, Jr.

2012-01-01

This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from…

Accountability legislation: Implications for financial and performance reporting

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Daphne Rixon

2012-03-01

Full Text Available The purpose of this case study is to first examine the implications of accountability legislation on the financial and performance reporting of a public sector agency in the Canadian province of Newfoundland and Labrador and secondly, to compare the level of accountability with Stewart’s (1984 ladder of accountability. This paper is based on the first phase of a two-phase study. The first phase focuses on the initial impacts of accountability legislation on agencies and the challenges created by the legislation’s ‘one size fits all’ approach. The second phase of this study will examine the impact of the legislation on stakeholders after it has been in operation for five years. The second phase will include interviews with stakeholders to ascertain the level of satisfaction with the new legislation. The first phase of the study is significant since it highlights how governments could consider stakeholder needs when drafting such legislation. This research contributes to the body of literature on stakeholder accountability since there is a paucity of research focused specifically on the impact of accountability legislation on public sector agencies. An important contribution of this paper is the introduction of a framework for legislated accountability reporting. The main theoretical frameworks used to analyse the findings are Stewart’s (1984 ladder of accountability in conjunction with Friedman and Miles (2006 ladder of stakeholder management and engagement.

The Experimental Role of Accounting in Shaping Project

DEFF Research Database (Denmark)

Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell

2016-01-01

, 2009) and the literature on accounting as programs (Miller, 1991, Miller and Power, 2013) by showing how accounting plays an experimental role in shaping the dynamics between a New Public Management programme of outsourcing and its projects. The study illuminates decisionmaking about programs...... and strategic options as a trial of strength involving accounting in an experimental role, in our case, over how to source the facilities management in the Danish Defence Forces. Our contribution is to show how accounting plays an experimental role in generating new and unexpected program options...... of economic experiments with (out-)sourcing options using various accounting data such as; location specific cost data in vivo (real life data like those from the accounting system) for individual barracks, and aggregated cost data and cost projections in vitro ( in a controlled experimental project setting...

Organohalogen body burdens in a breast cancer case-control study

Energy Technology Data Exchange (ETDEWEB)

Petreas, M.; She, J.; Visita, P.; Winkler, J. [Hazardous Materials Lab., California Dept. of Toxic Substances Control, Berkeley, CA (United States); Hurley, S.; Smith, D.; Reynolds, P. [Environmental Health Investigations Branch, California Dept. of Health Services, Oakland, CA (United States); Jeffrey, S.; Mahoney, E. [Dept. of Surgery, Stanford Univ. School of Medicine, Stanford, CA (United States)

2004-09-15

Due to their lipophilic properties, dioxins (PCDD/PCDFs) and other organohalogen compounds bioaccumulate in the food chain, with diet accounting for over 90% of non-occupational exposures. To date, few epidemiologic studies have examined the relationship between dioxins and breast cancer in human populations. Most have examined risks in occupational cohorts or in populations exposed to dioxins from the Seveso accident6-8. Results from these studies have been conflicting and have largely been limited by a lack of individual-level measures of exposure, small numbers of cases, and inability to account for established breast cancer risk factors. Very little is known about the potential health effects of low-level environmental dioxin contamination. We present data on PCDD/PCDFs, organochlorine pesticides (OCPs), polychlorinated biphenyls (PCBs), and polybrominated diphenyl ethers (PBDEs) in adipose tissues of women participating in a breast cancer case-control study centered in the San Francisco Bay Area. In addition, we examine distributions of these chemicals in breast and abdominal adipose of women undergoing mastectomies with concurrent breast reconstruction. If concentrations were equivalent, use of abdominal adipose would greatly enhance the pool for controls for future epidemiological studies.

MOTION TO CHANGE VENUE. CASE STUDY

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Dragoş Lucian Rădulescu

2015-11-01

Full Text Available Change of venue is a remedy offered to a party, which in case of legitimate grounds for suspicion or public safety may require that proceedings belong to another court than the court first seized. But change of venue is not based on a case of material or territorial lack of jurisdiction of the court, taking into account exceptional circumstances or impartiality doubt regarding the case. Thus, article 140 of the Code of Civil Procedure stipulates the possible causes of change of venue, including further issues that will determine jurisdiction to hear by the courts of control.

COMPARATIVE STUDY OF THE PROFESSIONAL RULES USED BY ACCOUNTANTS

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ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available This paper aims to conduct a comparative study on national, European and international accounting rules in the field of accounting profession’s organization and exertion. The first step of this scientific approach is positioning the general area of research chosen within the scientific theory in accounting regulations. Our scientific approach seeks to explain through a thorough and detailed approach the different aspects (conceptual and practical of accounting regulations while seeking solutions regarding the evolution of their regulatory frame and practices in the field. Throughout the paper are to be found various concepts, regulations and practices in the field, in an interpretative manner, the point of view adopted by us being neutral, but also critical, since we get involved in the research from a private and personal perspective. In terms of methodology and research perspective, the whole scientific approach has combined the qualitative research with the quantitative one and the theoretical (descriptive-conceptual perspective with the practical one by analyzing the most important contributions of various Romanian and foreign authors to scientific knowledge in the field, respecting the coordinates based on which the accounting rules are addressed internationally and nationally. Throughout the paper we used a wide range of research methods among which we highlight: document analysis, comparative method and typological method, non-participatory and participatory observation. Transversal researches aim the comparative analysis of different viewpoints, the theoretical and technical aspects regarding accounting regulations, while longitudinal researches take into account while analyzing the evolution of scientific knowledge in the field of global, European and national relevant accounting regulations.

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

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Adriana Rodrigues Silva

2014-12-01

Full Text Available This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with bibliographic and documentary research methods, we analyze scientific articles, books and documents from the Brazilian National Archive, the Brazilian Historic and Geographic Institute and the Brazilian National Library Foundation. In light of what was discovered through the study's development, we can consider accounting as a tool that is more active than passive and, therefore, as a tool that was used to support the slave regime. In essence, accounting was used to convert a human's qualitative attributes into a limited number of categories (age, gender, race, through which slaves were differentiated and monetized to facilitate commercial trafficking. We believe that accounting practices facilitated slave trading, conversion and exploitation, procedures that completely ignored qualitative and human dimensions of slavery. Opportunities for future studies on accounting in the slave period, as is the case of other oppressive regimes, are infinite, especially in the case of Brazil.

Synchronous uterine adenocarcinoma and leiomyosarcoma – a case study

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Kamila Dudzik

2017-04-01

Full Text Available Synchronous gynecological cancers are rarely described. Those cases account for approximately up to 6% of female genital tract malignancies. The presence of synchronous endometrial adenocarcinoma and gynecological tract neoplasia is rare – the most commonly described is synchronous adenocarcinoma and endometrial ovarian cancer (accounting for 15-20% of ovarian neoplasia and 5% of endometrial cancers. Concomitant uterine carcinosarcoma and ovarian cancer, or endometrial adenocarcinoma are extremely rare. Up till now, only 3 cases of synchronous adenocarcinoma and leiomyosarcoma were described. In the present study a case of 60-year-old woman diagnosed with synchronous endometrial adenocarcinoma and leiomyosarcoma uteri is described. As the preoperative evaluation revealed endometrial adenocarcinoma G2 with intermediate-risk of lymph node metastasis and synchronous leiomyosarcoma G3, total hysterectomy with bilateral salpingo-oophorectomy and systemic lymphadenectomy was performed showing no lymphatic involvement. In the postoperative evaluation the patient was qualified to adenocarcinoma low recurrence-risk group (adenocarcinoma G1 with no LVSI, FIGO IA – no further radiotherapy was required. However, as synchronous leiomyosarcoma G3 was diagnosed, we decided to refer the patient for adjuvant chemotherapy. Contemporary recommendation on the diagnosis and treatment of uterine carcinomas, especially uterine leiomyosarcomas, is also described in this paper. The presented case showed that diagnosis and treatment of women with uterine tumors should be individualized as in the same case an extremely rare cancer type can be present which, consequently, changes the treatment regimen and prognosis.

Accountability Practices in the History of Danish Primary

DEFF Research Database (Denmark)

Ydesen, Christian; Andreasen, Karen Egedal

2014-01-01

between different national settings. Furthermore, accountability measures and practices have an impact on both the ways and means by which societies approach their educational systems. Hence there is a need to clarify the characteristics and traits connected with the concept. One way of approaching......This paper focuses on primary education accountability as a concept and as an organizational practice in the histo-ry of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly...... this endeavor is to turn to the history of education, because the discourse and practice of accountability incorporates numerous historical antecedents, technologies, and arguments. Based on primary as well as secondary sources this article presents the case of Denmark, analyzing the period from 1660...

The impact of human immunodeficiency virus (HIV) service scale-up on mechanisms of accountability in Zambian primary health centres: a case-based health systems analysis.

Science.gov (United States)

Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim

2015-02-18

Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and

What factors affect the choice of accounting as a career? The case of Romania

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Cristina-Florina Țicoi

2018-03-01

Full Text Available This paper aims to examine the motivations of choosing accounting as a profession in Romania. The paper is motivated by the recent interest at the international level in understanding the trends in the accounting profession. The theoretical tension arises from the Romanian context given the significant challenges for the profession triggered by the transition from communism to a market-based economy. We use a survey-based approach. The sample consists of 112 students undertaking accounting courses both for Bachelor’s Degree or Master Courses at two Romanian universities and 125 professionals belonging to The Body of Expert and Licensed Accountants of Romania. We find that the most important group of factors in choosing the accounting career includes the intellectual motivation, followed by relational and financial incentives. There are a few significant differences between men and women, and between students and professionals. When differences occur, women manifest a lower level of motivation, and professional accountants a higher level of motivation. The results show the driving forces behind the composition of the accounting profession and inform the sociology of the profession, of interest for both academia and practice. Our study contributes to an emerging national and international literature investigating the accounting profession by providing concrete information about the motivations of choosing it in Romania.

Challenges with Ethical Behavior and Accountability in Leadership

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Laura Thompson

2016-04-01

Full Text Available In terms of purpose, accountability systems are designed to apply governance, and in some cases, legislate rules, in order to impact the quality of the end result, or control the behavior of people and their environments [19]. The rules within accountability systems are usually implicit, intrinsic, very detailed, and fully known by only a few people. Education and levels of leadership are some of the main factors leading to breakdown of communication and accountability within organizational structure. However, business intelligence tools like knowledge management [11], make it easier to access, capture share information and make decisions on accountability within organizations. Strategic Misalignment occurs when decisions are made, without communication or ethical standards [13]. To address the challenges associated with accountability in for and non profit organizations, a sequential explanatory mixed method design was employed, along with action research. Participants of the study were interviewed and asked seven qualitative questions, in efforts to explain the quantitative results. The process to gather and culminate the qualitative results took approximately 6 months. Three main classifications of accountability systems were derived from the interviews; personal accountability, financial accountability, and organizational accountability [8]. To ensure the credibility of findings in the qualitative analysis, the framework for additional study with more rigor is presented here.

Accounting for Non-Accounting Students: What Affects Their Performance?

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

Accounting Professor Qualification in Digital Age: A Perception Study on Brazilian Professors

Science.gov (United States)

Vendruscolo, Maria Ivanice; Behar, Patrícia Alejandra

2015-01-01

This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…

The Key Success and Strategic Role of Accrual Based Accounting Implementation

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Surepno Surepno

2015-09-01

Full Text Available Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.

DETERMINANT FACTORS FOR UNDERGRADUATE STUDENT’S DROPOUT IN AN ACCOUNTING STUDIES DEPARTMENT OF A BRAZILIAN PUBLIC UNIVERSITY

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Samuel de Oliveira Durso

2018-05-01

Full Text Available ABSTRACT: The purpose of this article was to identify explanatory factors for undergraduate student’s dropout from the Accounting program of a Brazilian public university. The theoretical platform that guided the study was formulated using three evasion models related to higher education. The survey database consisted of socioeconomic and demographic information of 371 students. The research used quantitative and qualitative methodologies to reach the proposed goal. Quantitative data analysis was performed through logistic regression. The model proposed by the study was able to accurately predict 77% of the cases of dropout/completion from the sample. The qualitative step was based on five semi-structured interviews with those in the sample who dropped out of their studies. The findings of the research have helped understand the phenomenon of undergraduate student dropout from the Accounting program and stresses the importance of rethinking public policies for the retention of talent and, especially, of those students who depend on their work to maintain their studies.

Sustainability, accounting and reporting

CERN Document Server

Balachandran, Kashi

2011-01-01

The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

A real case study on transportation scenario comparison

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Tsoukiás A.

2002-01-01

Full Text Available This paper presents a real case study dealing with the comparison of transport scenarios. The study is conducted within a larger project concerning the establishment of the maritime traffic policy in Greece. The paper presents the problem situation and an appropriate problem formulation. Moreover a detailed version of the evaluation model is presented in the paper. The model consists of a complex hierarchy of evaluation models enabling us to take into account the multiple dimensions and points of view of the actors involved in the evaluations.

Analysis of the differences between the accounting and tax treatment for items of property, plant and equipment: The Peruvian case

OpenAIRE

Oscar Alfredo Díaz Becerra; Luis Alberto Durán Rojo; Amalia Valencia Medina

2012-01-01

This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulat...

THE ACCOUNTING INSTRUMENTATION OF THE FINANCING THROUGH THE OPERATIONAL PROGRAMS IN CASE OF PUBLIC INSTITUTIONS OF ACADEMIC EDUCATION

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DRĂGUŞIN CRISTINA-PETRINA

2016-02-01

Full Text Available Nowadays in Romania, projects financed from nonrefundable external funds post-accession are an important additional source of funding for public institutions of academic education in the somber context of the budgetary underfunding and under the significant decrease in the number of the students that are paying tuition fees. In these circumstances, this paper focuses on the accounting codification and instrumentation of the operations afferent to the projects financed from structural funds, materializing into a pragmatic approach in which we aim to present the accounting reflection of the specific accounting operations in the case of the University of Craiova, as public beneficiary of post-accession external grants, based on the principle of expenses reimbursement. In order to achieve our desideration, we shall consider issues related to the interpretation of the applicable referential in full correlation with the practice size in the context of the accounting capitalization of the financial allocations facilitated by the contracts signed between the public institutions of higher education and the pan-European financier.

Syndromic analysis in child neuropsychology: A case study

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Solovieva Yu.

2017-12-01

Full Text Available Background. Neuropsychology is a science with its own specific concepts, terms, and methods of analysis of disturbances in psychological development. One of the essential concepts of neuropsychological methodology, according to A.R. Luria, is that of a neuropsychological syndrome, which takes into account both the functional organization of the brain and the behavioral system. However, this concept isn’t mentioned in the majority of his publications, and thus is not well known by neuropsychologists. There is no clear understanding of this concept within the works of modern neuropsychologists. This omission has a strong influence on the way analysis and interpretation of developmental difficulties is carried out today. Objective. The objective of this study is to present an example of the successful application of qualitative syndromic analysis to the case of a Mexican preschool child with developmental problems and learning disabilities. Design. The clinical analysis was applied to the case of a 6 year old girl with learning disabilities, whose difficulties had been attributed primarily to a low level of general brain activation. Results. The authors assert that the advantages of A.R. Luria’s syndromic approach to clinical cases of difficulties in development and learning disabilities, are that it opens up the potential for finding the general causes on different levels: neuronal maturation, brain mechanisms, activity and personality. Conclusion. The authors conclude that the topic of syndromic analysis in child neuropsychology requires further scientific discussion. The necessity for revising levels of analysis of clinical cases should be taken in account.

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

The role of management accounting in fraud control: The case of the City of Joondalup

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Roney Oommen

2015-11-01

Full Text Available The 2014 ‘Report to the Nations on Occupational Fraud and Abuse’ released by the Association of Certified Fraud Examiners estimates that the potential projected losses from occupational fraud globally could run as high as US$3.7 trillion every year. In Australia, several studies have found that the Australian public sector entities are also significantly exposed to fraud. This article considers the case of the Australian City of Joondalup and asks whether its management accounting function can provide city management with the necessary data to enable effective control over occupational fraud and whether fraud control activities specifically directed towards fraud control can be a regular feature thereof. It is concluded that although aspects of fraud control are encompassed within the broader strategies of the City, it can significantly enhance its ability to control occupational fraud by leveraging its regular management reporting and analysis function.

CASE STUDY CRITIQUE; UPPER CLINCH CASE STUDY

Science.gov (United States)

Case study critique: Upper Clinch case study (from Research on Methods for Integrating Ecological Economics and Ecological Risk Assessment: A Trade-off Weighted Index Approach to Integrating Economics and Ecological Risk Assessment). This critique answers the questions: 1) does ...

Religiosity And Moral Competence: A Study Of Malaysia's Accounting Students

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Umaru Mustapha ZUBAIRU

2017-01-01

Full Text Available In the earliest part of the twenty-first century, the world was rocked by several financial scandals; from Enron to WorldCom; Tyco to Parmalat; Arthur Andersen to Shell, and more recently, the global financial crisis; these scandals directed the world’s attention towards the seemingly ever-growing moral malaise amongst accountants and business people. In order to address this alarming increase in unethical and immoral behaviours among accountants and business people in Malaysia, the government mandated the teaching of Islamic and Moral studies at all levels of education. The underlying assumption was that an increased level of religiosity would translate into higher levels of moral competency. This paper sought to assess the effectiveness of Malaysia's educational policy of mandatory Islamic studies in developing the moral competencies of the country's future Muslim accountants. This was achieved by determining whether a positive relationship existed between the religiosity and moral competencies of Muslim accounting students enrolled at the International Islamic University Malaysia (IIUM. The results revealed that although a small and positive correlation existed between the students' religiosity and moral competencies, a knowledge gap existed preventing them from being able to fully apply Islamic principles in an accounting context

Accounts that matter and count

DEFF Research Database (Denmark)

Elkjær, Bente; Brandi, Ulrik

In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

Teaching Accounting Courses Online: One Instructor's Experience

Science.gov (United States)

Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

2012-01-01

Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

Options for accounting carbon sequestration in German forests

Science.gov (United States)

Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

2009-01-01

Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896

A study about Accounting Publications from a Semiotic Focus

OpenAIRE

Marcos Antonio de Souza; Carlos Alberto Diehl; Fernando Batista Fontana; Clea Beatriz Macagnan

2013-01-01

This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this stu...

Energy Upgrades at City-Owned Facilities: Understanding Accounting for Energy Efficiency Financing Options. City of Dubuque Case Study

Energy Technology Data Exchange (ETDEWEB)

Leventis, Greg [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Markets and Policy Group; Schiller, Steve [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Markets and Policy Group; Kramer, Chris [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Futures Group; Schwartz, Lisa [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Markets and Policy Group

2017-06-30

The city of Dubuque, Iowa, aimed for a twofer — lower energy costs for public facilities and reduced air emissions. To achieve that goal, the city partnered with the Iowa Economic Development Authority to establish a revolving loan fund to finance energy efficiency and other energy projects at city facilities. But the city needed to understand approaches for financing energy projects to achieve both of their goals in a manner that would not be considered debt — in this case, obligations booked as a liability on the city’s balance sheet. With funding from the U.S. Department of Energy’s Climate Action Champions Initiative, Lawrence Berkeley National Laboratory (Berkeley Lab) provided technical assistance to the city to identify strategies to achieve these goals. Revolving loans use a source of money to fund initial cost-saving projects, such as energy efficiency investments, then use the repayments and interest from these loans to support subsequent projects. Berkeley Lab and the city examined two approaches to explore whether revolving loans could potentially be treated as non-debt: 1) financing arrangements containing a non-appropriation clause and 2) shared savings agreements. This fact sheet discusses both, including considerations that may factor into their treatment as debt from an accounting perspective.

Narrative and evidence. How can case studies from the history of science support claims in the philosophy of science?

Science.gov (United States)

Kinzel, Katherina

2015-02-01

A common method for warranting the historical adequacy of philosophical claims is that of relying on historical case studies. This paper addresses the question as to what evidential support historical case studies can provide to philosophical claims and doctrines. It argues that in order to assess the evidential functions of historical case studies, we first need to understand the methodology involved in producing them. To this end, an account of historical reconstruction that emphasizes the narrative character of historical accounts and the theory-laden character of historical facts is introduced. The main conclusion of this paper is that historical case studies are able to provide philosophical claims with some evidential support, but that, due to theory-ladenness, their evidential import is restricted. Copyright © 2014 Elsevier Ltd. All rights reserved.

Evidence from the national health account: the case of Dubai

OpenAIRE

Hamidi, Samer

2014-01-01

Samer Hamidi School of Health and Environmental Studies, Hamadan Bin Mohammad Smart University, Dubai, United Arab Emirates Introduction: National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Ec...

New accountant job market reform by computer algorithm: an experimental study

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Hirose Yoshitaka

2017-01-01

Full Text Available The purpose of this study is to examine the matching of new accountants with accounting firms in Japan. A notable feature of the present study is that it brings a computer algorithm to the job-hiring task. Job recruitment activities for new accountants in Japan are one-time, short-term struggles. Accordingly, many have searched for new rules to replace the current ones of the process. Job recruitment activities for new accountants in Japan change every year. This study proposes modifying these job recruitment activities by combining computer and human efforts. Furthermore, the study formulates the job recruitment activities by using a model and conducting experiments. As a result, the Deferred Acceptance (DA algorithm derives a high truth-telling percentage, a stable matching percentage, and greater efficiency compared with the previous approach. This suggests the potential of the Deferred Acceptance algorithm as a replacement for current approaches. In terms of accurate percentage and stability, the DA algorithm is superior to the current methods and should be adopted.

Accounting window dressing and template regulation: A case study of the Australian credit union industry

OpenAIRE

Hillier, D.; Hodgson, A.; Stevenson-Clarke, P.; Lhaopadchan, S.

2008-01-01

This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the in...

On Scott-Phillips' General Account of Communication.

Science.gov (United States)

Planer, Ronald J

2017-12-01

The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.

Accounting Policy Options under IFRS: Evidence from Turkey

OpenAIRE

Oguzhan BAHADIR; Buke TOLGA

2013-01-01

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the accounting choices made by Turkish listed companies in cases where IFRSs permit a choice between alternative accounting policies. The ...

Here Today Gone Tomorrow: Conceptualizing Instructional Leadership through Case Studies of Unsustained Initiatives

Science.gov (United States)

Shulman, Vivian; Sullivan, Susan

2015-01-01

This study examines two case studies of failed leadership in school-based professional development. We describe the two initiatives and look to current leadership theories to help account for the events that occurred. The sociologist Bourdieu's concept of "habitus" offers an approach to understanding the relationship between individual…

Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

Science.gov (United States)

Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

2009-01-01

The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

The Contradictions of High-Stakes Accountability "Success": A Case Study of Focused Leadership and Performance Agency

Science.gov (United States)

Black, William R.

2008-01-01

This article seeks to advance the discussion of the availability of contemporary notions of school leadership for school leaders working within high-stakes accountability reform environment that produce discourses of urgency and legitimize practices of performance that implicitly favour centralized, neo-Tayloristic managerial approaches. Drawing…

Accounting Students’ Choice on Accounting Information Technology Careers

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Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

NARCIS (Netherlands)

Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

2014-01-01

This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

A prevalence-based association test for case-control studies.

Science.gov (United States)

Ryckman, Kelli K; Jiang, Lan; Li, Chun; Bartlett, Jacquelaine; Haines, Jonathan L; Williams, Scott M

2008-11-01

Genetic association is often determined in case-control studies by the differential distribution of alleles or genotypes. Recent work has demonstrated that association can also be assessed by deviations from the expected distributions of alleles or genotypes. Specifically, multiple methods motivated by the principles of Hardy-Weinberg equilibrium (HWE) have been developed. However, these methods do not take into account many of the assumptions of HWE. Therefore, we have developed a prevalence-based association test (PRAT) as an alternative method for detecting association in case-control studies. This method, also motivated by the principles of HWE, uses an estimated population allele frequency to generate expected genotype frequencies instead of using the case and control frequencies separately. Our method often has greater power, under a wide variety of genetic models, to detect association than genotypic, allelic or Cochran-Armitage trend association tests. Therefore, we propose PRAT as a powerful alternative method of testing for association.

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

An Urgent Need for Ethics Education for Accountants

Directory of Open Access Journals (Sweden)

Desti Kannaiah

2009-06-01

Full Text Available Social, political and technological changes have challenged traditional idea of professional practice by accountants. Accounting is both an essential practice and a vital profession in the economically developed world of today (Ronald F.Duska and Brenda Shay Duska,2003. Today, professional accountants cannot exist by technical knowledge alone; they have to posses and apply that within a framework of professional values, ethics and attitudes.(Peter Williams, 2007.  Ethics, values and principles serve as benchmarks of the accounting profession. They determine what is right and wrong, appropriate and inappropriate, on a universal basis every time. (Joe Lienandt, 2003. Enron‟s bankruptcy case, in which their auditors and consultants from the accounting firm Arthur Anderson, came under criticism for not apparently carrying out their responsibilities as accountants. The  Enron/Arthur Anderson‟s case has raised the ethical question, „what is the appropriate behaviour for accountants?‟ and „what are the accountants supposed to do?‟ This paper attempts to address the following issues: How to teach ethics to those entering the profession; How to ensure that the ethical standards and behaviour of experienced accountants are as fresh and relevant as technical knowledge.

The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

Science.gov (United States)

Melbinger, M S

1989-06-01

The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study

Directory of Open Access Journals (Sweden)

Arie Pratama

2012-08-01

Full Text Available The research aims to compare the condition in Indonesia and other country that apply accrual accounting. The research method employed is qualitative descriptive. Data collected by the literary study, and interview. The research was conducted from November 2008 until January 2009. Analysis methods used were qualitative for data that was collected using literary study as well as content analysis for data that was collected using interview. The conclusions of this research are: the Human Resources Competencies, Public Finance Practice, and Regulation are factors that determined diffi culties in the implementation of accrual accounting in Indonesia and also in other country which implement the accrual accounting.

Improving the Effectiveness of Professional Education: Learning Managerial Accounting via a Complex Case.

Science.gov (United States)

Carter, Melissa; And Others

To give students more experience with real situations, many professional schools use case studies in their courses. Creating complex cases, case experiences that immerse students in complex problems, rather than mere case studies that require armchair analysis should help students gain better and more integrated knowledge. Designing, implementing,…

Real Estate in an ALM Framework - The Case of Fair Value Accounting

NARCIS (Netherlands)

D. Brounen (Dirk); M. Porras Prado (Melissa); M.J.C.M. Verbeek (Marno)

2007-01-01

textabstractThis study examines the liability hedging characteristic of both direct and indirect real estate, in the advent of fair value accounting obligations for pension funds. We explicitly model pension obligations as being subject to interest and inflation risk to analyze the ability of real

Ergonomics, anthropometrics, and kinetic evaluation of gait: A case study

OpenAIRE

Lima, Rosa; Fontes, Liliana Magalhães Campos; Arezes, P.; Carvalho, Miguel

2015-01-01

This study aimed to develop appropriate changes in a pair of shoes in order to improve the gait of an individual selected for this case study. This analysis took into account ergonomic aspects, namely those relating to the individual’s anthropometrics. Gait analysis was done with the adapted footwear both before and after intervention.A conventional X-ray was performed, which revealed a 29-mm left lower limb shortening and possible foot adduction. The anthropometric assessment confir...

Accounting for spatially heterogeneous conditions in local-scale surveillance strategies: case study of the biosecurity insect pest, grape phylloxera (Daktulosphaira vitifoliae (Fitch)).

Science.gov (United States)

Triska, Maggie D; Powell, Kevin S; Collins, Cassandra; Pearce, Inca; Renton, Michael

2018-04-29

Surveillance strategies are often standardized and completed on grid patterns to detect pest incursions quickly; however, it may be possible to improve surveillance through more targeted surveillance that accounts for landscape heterogeneity, dispersal and the habitat requirements of the invading organism. We simulated pest spread at a local-scale, using grape phylloxera (Daktulosphaira vitifoliae (Fitch)) as a case study, and assessed the influence of incorporating spatial heterogeneity into surveillance strategies compared to current, standard surveillance strategies. Time to detection, spread within and spread beyond the vineyard were reduced by conducting surveys that target sampling effort in soil that is highly suitable to the invading pest in comparison to standard surveillance strategies. However, these outcomes were dependent on the virulence level of phylloxera as phylloxera is a complex pest with multiple genotypes that influence spread and detectability. Targeting surveillance strategies based on local-scale spatial heterogeneity can decrease the time to detection without increasing the survey cost and surveillance that targets highly suitable soil is the most efficient strategy for detecting new incursions. Additionally, combining targeted surveillance strategies with buffer zones and hygiene procedures, and updating surveillance strategies as additional species information becomes available, will further decrease the risk of pest spread. This article is protected by copyright. All rights reserved.

The Problems of Accounting in a Public Institution: The Case of Slovenia

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Meta Duhovnik

2007-12-01

Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.

Counting, accounting, and accountability: Helen Verran's relational empiricism.

Science.gov (United States)

Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

Through the looking glass: The emergence, evolution and embedding of sustainability accounting in a family business

OpenAIRE

Maughan, R.

2017-01-01

This study extends and deepens our understanding of why and how organisational sustainability activities and accounting unfold and embed over time. It presents a longitudinal case study examining the emergence and evolution of an environmental management system, environmental management accounting, sustainability reporting, and a sustainability programme in a large, family-owned group of companies. The case analysis is theoretically framed using the concepts of organisational identity and int...

A study of acute expired cases with intraventricular hemorrhage

International Nuclear Information System (INIS)

Ikeda, Yukio; Higuchi, Hiroshi; Ueda, Kenji; Kobayashi, Shiro; Yajima, Kouzo

1981-01-01

Prior to the introduction of the CT scan, the diagnosis of intraventricular hemorrhage (IVH) was very difficult. The CT scan has, though, been recognized to be extremely informative in the evaluation of IVH. During the first three years we have had experience with 91 cases of IVH diagnosed by the CT scan. Acute death within seven days occurred in 42 of these cases. Hypertension was the most common Acute death within seven days occurred in 42 of these cases. Hypertension was the most common etiological factor, accounting for 18 cases. Cerebral aneurysm was the second most common cause, accounting for 10 cases. Head injury was seen in 8 cases, while the causes of 4 deaths were unknown. 31 cases were distributed over all ventricles. 30 cases revealed over two cast formations. The presence of IVH in the third and/or the fourth ventricle, which can easily affect the function of the hypothalamus and the brain stem anatomically, was closely correlated with the high mortality rate. The analysis of the CT findings regarding the mechanisms of IVH reveals three types: the direct type, which bleeds directly into ventricles without forming definite intracerebral hematomas; the extension type, which is characterized by extension and rupture from massive intracerebral hematoma, and the reflux type, which is characterized by a reflux of the subarachnoid blood. The prognosis depends on the differences in these mechanisms. (author)

Conservation vs. renewable energy: Cases studies from Hawaii

International Nuclear Information System (INIS)

Yalcintas, Melek; Kaya, Abidin

2009-01-01

State of Hawaii generates about 90 percent of its electricity from imported fossil fuel sources. Thus, there is pressure from both public and policy makers to reduce the State dependency on foreign fossil fuel sources. To this extend, there are incentives created at State and Federal level for both residential and commercial buildings to install photovoltaic (PV) systems. Although such incentives are necessary for long-term objectives, it is shown in this study that retrofitting inefficient old building-equipment is another viable source to reduce the State of Hawaii's electricity demand. Four case studies are presented to illustrate that building-equipment retrofitting is a viable and necessary tool for increasing the energy efficiency of buildings. Each case study presents an equipment retrofit project electricity savings with its payback periods, and compares with equivalent electricity capacity and economics PV systems in Honolulu, Hawaii. The case studies show that energy savings from retrofit projects ranged from 28% to 61% for individual equipment retrofits. These results indicate that equipment retrofitting with energy-efficient alternatives is about 50% or more cost-effective than installing PV systems. This is so even when large renewable energy tax incentives provided by the Federal and State Governments are taken into account.

Intra-organisational accounting during negotiation processes for inter-organisational control

DEFF Research Database (Denmark)

Jakobsen, Morten

. The study concludes that an important role of management accounting is to reveal the intra-organisational cost consequences of proposals made by suppliers during negotiation processes. Thereby cost information becomes an integrated part of the counter-proposals generated and actively used during......To date the literature on management and management accounting within inter-organisational relationships has mainly focussed on managing the interface between the supplier and the buyer. In contrast to most previous research, this study examines the internal practices of a company engaged in inter......-organisational relationships. It addresses the question of how intra-organisational management accounting practices affect the ability to conduct inter-organisational relationships. A qualitative case study is used to gather information from an electronics company. The company enters its inter-organisational relationships...

Cash Advance Accounting: Accounting Regulations and Practices

OpenAIRE

Aristita Rotila

2012-01-01

It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

Science.gov (United States)

Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

2016-01-01

The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

ACCOUNTING REGULATIONS FOR GOODWILL IN AN EMERGING COUNTRY- THE CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

Raluca Valeria RATIU

2014-11-01

Full Text Available The International Accounting Standards Board (IASB has been promoting a worldwide accounting harmonization and convergence project for more than a decade now with the declared purpose to increase comparability of financial information worldwide. We conduct a historical and chronological analysis of the evolution of the Romanian accounting and audit regulations and their comparability to the international standards, following a period of more than two decades, post-communism until today. Romanian regulators have adopted many changes of the accounting regulations in a short period of time, moving from the International Accounting Standards (IAS partial adoption, to the European Union (EU directives, to International Financial Reporting Standards (IFRS. These changes have had an impact on the listed companies which have applied them.

[Gout not induced by diuretics in a case-control study in general practice

NARCIS (Netherlands)

Janssens, H.; Lisdonk, E.H. van de; Janssen, M.; Hoogen, H.J.M. van den; Verbeek, A.L.M.

2007-01-01

OBJECTIVE: To determine the relation between diuretics and the development of gout, taking into account the possible confounding by hypertension and cardiovascular diseases. DESIGN: Case-control study. METHOD: With the aid of the data on morbidity and medication from the electronic medical files ofa

The legal nature of the contract currency bank account

Directory of Open Access Journals (Sweden)

Ольга Олегівна Чорна

2016-06-01

Full Text Available The Civil Code of Ukraine there are no specific rules governing contractual relationship currency bank account, and existing norms in the national legislation does not reflect the specificity, complexity bank currency relations; regulations that regulate banking operations in foreign currencies, in some cases inconsistent, uncoordinated and even contradictory; In addition, some based on somewhat outdated today philosophical position, affecting the development bank currency civil relations. Problems about the determination of the legal nature of the contract currency bank account, studied and continue to study the eminent jurist scholars, among which highlight G.F. Shershenevich, C.A. Fleyshyts, I.B. Nowicki, M.N. Agarkova, A.S. Ioffe, N.S. Kuznetsov, I.A. Bezkluboho etc. Purpose of the article – the definition of the legal nature of the contract currency bank account, as well as research and analysis of major scientific debate on the subject. Given the inextricable link between the two elements of a bank account without connectivity relations on the account balance on any loan or of storage, believe that the bank account agreement today is an independent civil - legal contract.

Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

Through the looking glass : The emergence, evolution and embedding of sustainability accounting in a family business

NARCIS (Netherlands)

Maughan, R.

2017-01-01

This study extends and deepens our understanding of why and how organisational sustainability activities and accounting unfold and embed over time. It presents a longitudinal case study examining the emergence and evolution of an environmental management system, environmental management accounting,

Exploratory Study Based on Stakeholder Theory in the Development of Accounting Information Systems in the Catholic Church: A Case Study in the Archdiocese of Semarang, Indonesia

Directory of Open Access Journals (Sweden)

Siswanto Fransiscus Asisi Joko

2017-01-01

Full Text Available This study aims to find a strategy in the development of computer-based accounting information system in the church. With exploratory study on the theory of stakeholders, this study identifies the needs of financial information for the purposes of making a decision required by the parish priest, the parish treasurer, and a team of economists at the archdiocese of Semarang (AS. This research was conducted by using qualitative and quantitative approach. Qualitative method is conducted by applying a focus group discussion with economist team in AS (the users who have major influence in the development of the system. In addition to that, quantitative method is also applied to the parish treasurer (the users who have great interest in the system development. The results showed that the parish treasurer has high perceived usefulness, perceived ease of use, perceived of relevance, and the self-efficacy toward the accounting information system (AIS for the parish. This study provides an answer on the benefits of a bottom-up strategy based on the stakeholder analysis in the development of AIS in the area of the Catholic Church AS.

17 CFR 240.17Ad-13 - Annual study and evaluation of internal accounting control.

Science.gov (United States)

2010-04-01

... internal accounting control. 240.17Ad-13 Section 240.17Ad-13 Commodity and Securities Exchanges SECURITIES... Company Rules § 240.17Ad-13 Annual study and evaluation of internal accounting control. (a) Accountant's... accountant concerning the transfer agent's system of internal accounting control and related procedures for...

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

Strategic Priorities, Company Performance and Attitudes Towards Management Accounting Techniques: an Empirical Study

OpenAIRE

Ekholm, Bo-Göran

2004-01-01

The study investigates whether there is an association between different combinations of emphasis on generic strategies (product differentiation and cost efficiency) and perceived usefulness of management accounting techniques. Previous research has found that cost leadership is associated with traditional accounting techniques and product differentiation with a variety of modern management accounting approaches. The present study focuses on the possible existence of a strategy that mixes the...

Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

OpenAIRE

Kodrat, David Sukardi

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

OpenAIRE

David Sukardi Kodrat

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

Inter-provider comparison of patient-reported outcomes: developing an adjustment to account for differences in patient case mix.

Science.gov (United States)

Nuttall, David; Parkin, David; Devlin, Nancy

2015-01-01

This paper describes the development of a methodology for the case-mix adjustment of patient-reported outcome measures (PROMs) data permitting the comparison of outcomes between providers on a like-for-like basis. Statistical models that take account of provider-specific effects form the basis of the proposed case-mix adjustment methodology. Indirect standardisation provides a transparent means of case mix adjusting the PROMs data, which are updated on a monthly basis. Recently published PROMs data for patients undergoing unilateral knee replacement are used to estimate empirical models and to demonstrate the application of the proposed case-mix adjustment methodology in practice. The results are illustrative and are used to highlight a number of theoretical and empirical issues that warrant further exploration. For example, because of differences between PROMs instruments, case-mix adjustment methodologies may require instrument-specific approaches. A number of key assumptions are made in estimating the empirical models, which could be open to challenge. The covariates of post-operative health status could be expanded, and alternative econometric methods could be employed. © 2013 Crown copyright.

Constructions of accountability in child protection workers decision-making processes

DEFF Research Database (Denmark)

Schrøder, Ida Marie

2014-01-01

collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

Accounting for variations in ART program sustainability outcomes in health facilities in Uganda: a comparative case study analysis.

Science.gov (United States)

Zakumumpa, Henry; Bennett, Sara; Ssengooba, Freddie

2016-10-18

Uganda implemented a national ART scale-up program at public and private health facilities between 2004 and 2009. Little is known about how and why some health facilities have sustained ART programs and why others have not sustained these interventions. The objective of the study was to identify facilitators and barriers to the long-term sustainability of ART programs at six health facilities in Uganda which received donor support to commence ART between 2004 and 2009. A case-study approach was adopted. Six health facilities were purposively selected for in-depth study from a national sample of 195 health facilities across Uganda which participated in an earlier study phase. The six health facilities were placed in three categories of sustainability; High Sustainers (2), Low Sustainers (2) and Non- Sustainers (2). Semi-structured interviews with ART Clinic managers (N = 18) were conducted. Questionnaire data were analyzed (N = 12). Document review augmented respondent data. Based on the data generated, across-case comparative analyses were performed. Data were collected between February and June 2015. Several distinguishing features were found between High Sustainers, and Low and Non-Sustainers' ART program characteristics. High Sustainers had larger ART programs with higher staffing and patient volumes, a broader 'menu' of ART services and more stable program leadership compared to the other cases. High Sustainers associated sustained ART programs with multiple funding streams, robust ART program evaluation systems and having internal and external program champions. Low and Non Sustainers reported similar barriers of shortage and attrition of ART-proficient staff, low capacity for ART program reporting, irregular and insufficient supply of ARV drugs and a lack of alignment between ART scale-up and their for-profit orientation in three of the cases. We found that ART program sustainability was embedded in a complex system involving dynamic interactions

The Role of Context in Online Gaming Excess and Addiction: Some Case Study Evidence

Science.gov (United States)

Griffiths, Mark D.

2010-01-01

Research into online gaming addiction is a relatively new area of psychological study. Furthermore, there are studies that have claimed that online gaming addiction may be addictive because of self-report accounts of very excessive use of up to 80 h a week. This study uses data from two case studies to highlight the role of context in…

Accounting Theory: An Ethical Perspective of Real Life Scenarios

Directory of Open Access Journals (Sweden)

Shivneil Kumar Raj

2016-11-01

Full Text Available Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.

A Multilevel Study of Students' Motivations of Studying Accounting: Implications for Employers

Science.gov (United States)

Law, Philip; Yuen, Desmond

2012-01-01

Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2006-01-01

Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

DIVERSITY OF NATIONAL AND INTERNATIONAL ACCOUNTING PRACTICES: THE CASE OF INTANGIBLE ASSETS

Directory of Open Access Journals (Sweden)

Dragu Ioana-Maria

2010-07-01

Full Text Available Although seven years have passed since the Norwalk Agreement has been signed, the global accounting standards continue to represent a goal for IASB and FASB, being far from the stage of practical implementation. More than that, the financial crisis made things worse, as it contributes to the unfavourable conditions for the development of convergence process. But despite all these negative elements, FASB and IASB continue to collaborate in obtaining a single set from the two distinct accounting regulations, which can serve for practical accounting purposes. The globalization phenomena imply the existence of a unique set of financial reporting standards. Thus, accounting diversity is to be reduced at international level, so that it would be in accordance with companies’ interests. Therefore, one can state the importance of harmonizing both national and international accounting regulations.

Underachievement in Gifted Students: A Case Study of Three College Physics Students in Taiwan

Science.gov (United States)

Tsai, Kuei-Fang; Fu, Guopeng

2016-01-01

This case study provides an explanatory account on the underachievement of three gifted students studying physics in a Taiwanese university. The students' physics underachievement was diagnosed by Sato's student-problem analysis chart. These students were invited to complete a questionnaire and a follow-up interview in order to (1) understand the…

Are Accounting Metrics Applicable to Human Resources? The Case of Return on Valuing Assignments

Directory of Open Access Journals (Sweden)

Adam Steen

2011-09-01

Full Text Available The importance of accounting for human resources has long been recognised by the Accounting profession. Until recently, Human Resource Accounting (HRA literature has been dominated by discussion as to whether humans fit the traditional definition of assets, and how to measure and report them. We investigate the concept of human capital and its measurement through a review of the HRA literature, as well as the literature in Human Resources (HR. This paper then draws on the findings of a small exploratory study into the measurement of Return on Investment (ROI for international assignments. Interview data reveals that intangible costs and benefits are problematic when applying such a metric; that much of the outcome from the assignment is intellectual capital, in its broad sense, and therefore difficult to isolate and effectively measure.

Trust Account Fraud And Effective Information Security Management

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Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

Environmental accounting in Spain: structured review process and theoretical analysis

Directory of Open Access Journals (Sweden)

Fabricia Silva da Rosa

2012-12-01

Full Text Available One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.

AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES

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Mester Ioana Teodora

2011-07-01

Full Text Available In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability in drawing up the annual financial statements, and most of them (56.67% are not aware of the possibility to use a significance threshold (10%-15% of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.

APPLICABILITY OF CONSOLIDATED TECHNIQUES IN THE VIEW OF ROMANIAN ACCOUNTING REGULATIONS

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Cristina Rosu

2016-06-01

Full Text Available The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To accomplish its goals, the consolidated accounting uses a couple of, so-called, consolidation techniques. These are applied in the case of groups of companies with a complex structure. Their goal is to elaborate the consolidated financial statements using a set of methods and empirical skills. In this article we synthetize and apply the consolidation techniques in the view of Romanian accounting regulations. The Romanian practice has revealed, especially, two techniques: one based on direct consolidation and another one based on multiple levels (phased consolidation. Therefore, this work regards only the technical side of consolidated accounting, accounting records being evaded. Furthermore, we focus only on the preparation of the consolidated balance sheet in the case of some hypothetical groups of companies.

The effect of leadership style on the information receivers' reaction to management accounting change

NARCIS (Netherlands)

Jansen, E. Pieter

Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

Evidence from the national health account: the case of Dubai.

Science.gov (United States)

Hamidi, Samer

2014-01-01

National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD) countries. The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat), for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA). In Dubai, only 33% of current health expenditure (CHE) is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC) countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40%) and the OECD average (36%). The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise payment systems for health providers, and produce subnational accounts for non-communicable diseases. More investment in the translation of national health account data into policy

Will Graduating Year Accountancy Students Cheat in Examination? A Malaysian Case

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Abu Bakar, Nur Barizah; Ismail, Suhaiza; Mamat, Suaniza

2010-01-01

Due to a series of high profile accounting scandals and corporate collapses such as Enron, World.Com and Andersen, ethical conduct has been widely recognized as a crucial element in accounting profession and education. The growing concern over the ethics of professionals has also called for more academic research into this critical area. Our study…

Hannibal Lecter: Case study of a fictional character

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Repišti Selman

2014-01-01

Full Text Available The aim of this study was to review the case of the imaginary character, Dr. Hannibal Lecter, based on content analysis of four books ('Hannibal', 'Hannibal Rising', 'Silence of the Lambs' and 'Red Dragon', four films with the same title and two seasons of 13 episodes of the serial 'Hannibal'. In the first part, the analysis refers to the consideration of the aforementioned case, taking into account the following diagnostic classifications: DSM-IV, DSM-5 and ICD-10. Then, we offered a description of Dr. Lecter's personality through modern models of personality structure: Big Five Model, HEXACO Model, The Big Seven Model, Two-factor Model and One-factor Model. In particular, we address the interpretation of behavioral patterns of this fictional character from the perspective of classical psychodynamic theory, and through the prism of a theoretical point of Jacques Lacan. In addition, his behavior is explained by applying the postulates of cognitive-behavioral paradigm as well as evolutionary psychology. At the end of the paper are listed conclusions, created as a synthesis of previous interpretations, or an eclectic approach used in these analyses. In addition, there are featured disadvantages of this type of analysis, in the form of methodological limitations of qualitative research in one subject (case studies and problems of differential diagnosis in the case of a controversial character such as Dr. Hannibal Lecter.

Getting to Grips with Bricolage: A Personal Account

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Wibberley, Christopher

2012-01-01

This paper presents a personal account of how a PhD supervisor came to an understanding of an approach to research that was unfamiliar to him. Additionally it addresses the question of what makes the approach, in this case bricolage, an acceptable format for academic work and in particular PhD study. Bricolage is a relatively little used approach…

PURPA Resource Development in the Pacific Northwest : Case Studies of Ten Electricity Generating Powerplants.

Energy Technology Data Exchange (ETDEWEB)

Washington State Energy Office.

1990-07-01

The case studies in this document describe the Public Utilities, Regulatory Policies Act (PURPA) development process for a variety of generating technologies. Developer interactions with regulatory agencies and power purchasers are described in some detail. Equipment, installation, and maintenance costs are identified; power marketing considerations are taken into account; and potential environmental impacts, with corresponding mitigation approaches and practices are summarized. The project development case studies were prepared by the energy agencies of the four Northwest states, under contract to the Bonneville Power Administration.

Exergy accounting - the energy that matters

Energy Technology Data Exchange (ETDEWEB)

Fachina, V. [Petroleo do Brasil S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)], E-mail: vicentefachina@petrobras.com.br

2009-07-01

The exergy concept is introduced by utilizing a general framework on which are based the model equations. An exergy analysis is performed on a case study: a control volume for a power module is created by comprising gas turbine, reduction gearbox, AC generator, exhaustion ducts and heat regenerator. The implementation of the equations is carried out by collecting test data of the equipment data sheets from the respective vendors. By utilizing an exergy map, one proposes both mitigating and contingent countermeasures for maximizing the exergy efficiency. An exergy accounting is introduced by showing how the exergy concept might eventually be brought up to the traditional money accounting. At last, one devises a unified approach for efficiency metrics in order to bridge the gaps between the physical and the economical realms. (author)

IS THERE ANY ROOM TO IMPROVE THE USE OF ACCOUNTING INFORMATION?

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Danciu Radu

2010-07-01

Full Text Available In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study, students who already worked in financial or management positions in companies from Cluj-Napoca and the surrounding areas. The study has addressed a few technical, organizational and educational factors that – in our view – can improve the use of accounting information in managing a company.

Public Sector Financial Management Reform: A Case Study of Local Government Agencies in Indonesia

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Monir Mir

2013-12-01

Full Text Available Indonesia has taken initiatives to reform its public sector financial management. One of the reform agendas was to introduce ‘cash to accrual’ accounting for improved financial reporting. It is expected that improved financial reporting will enhance financial accountabilities of the governmental agencies and will assist both internal and external decision makers whose decisions will be based on the financial reports. However, it has been observed that there is a significant increase in the number of qualified audit reports when these financial reports were audited. This also means that these financial reports are lacking in providing true and fair views on the financial activities of the governmental agencies, thereby not assisting in discharging their accountabilities. This study seeks to answer the question as to why the numbers of qualified audit reports have increased despite the existence of various governmental accounting reform agendas. Based on the in-depth case studies of three Indonesian local governments, it is found that the demand, the supply and the quality assurance of the accounting information outputs in these local governments are not in parity, and this lacking in parties actually has impacted in producing unqualified and usable accounting reports.

Leading for Instructional Improvement in the Context of Accountability: Central Office Leadership

Science.gov (United States)

Rigby, Jessica Goodman; Corriell, Rebecca; Kuhl, Katie J.

2018-01-01

This case was written to help prepare central office leaders who are expected to design systems and lead toward instructional improvement in the context of both educational accountability and implementation of standards with increased rigor. The intent of this case study is to encourage educators to examine the complex and multiple challenges of…

Accounting for Peace and Economic Development in Nigeria, the ...

African Journals Online (AJOL)

Accounting for Peace and Economic Development in Nigeria, the Niger-Delta Case. ... roads, efficient communication systems, portable water, employment opportunities, ... Keywords: Accounting for peace; cost of peace keeping; Economic ...

Accounting for water in the minerals industry: Capitalising on regulatory reporting

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Rikki A. Garstone

2017-12-01

Full Text Available Australia has been rapidly advancing the field of water accounting as a tool to improve water management across the country. Water accounting is the application of a consistent and structured approach to identify, measure and report water resource information. The Bureau of Meteorology (the Bureau has developed Australian Water Accounting Standards for General Purpose Water Accounting Reports.Following collaboration between the Bureau and the Newmarket Gold Mining Company, this paper investigates how General Purpose Water Account Reporting can be applied and used in the minerals industry to simplify and improve aspects of regulatory reporting. This case study demonstrates how General Purpose Water Accounting Reports and the lessons learned from the ongoing development of the Australian National Water Account can be practically applied to regulatory reporting and corporate data management for a mining operation in the Australian Northern Territory. This paper also demonstrates the benefits of aligning a standardised water account with data that is already routinely collected as part of mining operations environmental compliance.

Renal Artery Stenosis (RAS) Case study

International Nuclear Information System (INIS)

Zaater, M.K.

2012-01-01

Renal Artery Stenosis (RAS), is one of the causes of secondary hypertension; there are many causes of renal artery stenosis, as atherosclerosis of the renal artery which account for 90% of cases of RAS; fibromuscular dysplasia accounts for 10% of RAS. Various causes of thrombophilia either due congenital causes or acquired causes and can lead to RAS. Our patient was presented by acute attack of epistaxis and hypertension. Angiography of the Renal Arteries,are showed no sign of renal artery stenosis. However, the right kidney showed upper pole infarction, and the left kidney showed evidence of functional lower pole renal artery stenosis, although there is no anatomical stenosis detected in angiography. Work up for the cause of thrombophilia did not help in the diagnosis, which may be due to an undiscovered cause of thrombophilia

TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

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Dr.Sc. Skender Ahmeti

2014-02-01

Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

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Nurul Hasanah Uswati Dewi

2016-03-01

Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.

Purposes, paradigms and pressure groups: Accountability and sustainability in EU environmental assessment, 1985–2010

International Nuclear Information System (INIS)

Sheate, William R.

2012-01-01

Twenty five years since the introduction of the European Union (EU) environmental impact assessment (EIA) Directive in 1985 this paper reflects on the extent to which environmental assessment (EA) processes, over the course of their evolution over the last 25 years in the EU, have provided a platform for enhancing accountability and sustainability. Surprisingly—in the context of legal mandates for EA—there is little reference in the EA literature explicitly to the literature on accountability and the role EA may play in this increasingly important aspect of governance. The paper explores EA implementation principally from an environmentalist perspective and particularly the way in which NGOs and other advocates for the environment in the UK and EU have used the EA legislation as a lever for increasing democratic, corporate and professional accountability of proponents and decision-makers alike. From an a historical analysis, including two historical EIA case studies and two contemporary SEA case studies, it becomes clear that EA has had an important role to play—at the legislative level in providing the requirements for accountability, and at the implementation level as the lever that can be used to hold individuals, organisations and authorities to account for their actions. The relationship with the shift to sustainability is a close one, since sustainable development demands greater public involvement in decision-making and greater accountability of executive decisions to the public. The lessons from this analysis allow the development of a nascent policy-oriented theory regarding EA's role in accountability, which provides a framework for a distinctive new area of EA research and policy analysis. Moreover, an accountability perspective on EA could help re-frame EA for policy makers from being purely an informational and procedural instrument to one which promotes better accountability and sustainability simultaneously. - Highlights: ► Little attention

The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

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Lucian Cernuşca

2015-01-01

Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

Case-control study on uveal melanoma (RIFA: rational and design

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Schmidt-Pokrzywniak Andrea

2004-08-01

Full Text Available Abstract Background Although a rare disease, uveal melanoma is the most common primary intraocular malignancy in adults, with an incidence rate of up to 1.0 per 100,000 persons per year in Europe. Only a few consistent risk factors have been identified for this disease. We present the study design of an ongoing incident case-control study on uveal melanoma (acronym: RIFA study that focuses on radiofrequency radiation as transmitted by radio sets and wireless telephones, occupational risk factors, phenotypical characteristics, and UV radiation. Methods/Design We conduct a case-control study to identify the role of different exposures in the development of uveal melanoma. The cases of uveal melanoma were identified at the Division of Ophthalmology, University of Essen, a referral centre for tumours of the eye. We recruit three control groups: population controls, controls sampled from those ophthalmologists who referred cases to the Division of Ophthalmology, University of Duisburg-Essen, and sibling controls. For each case the controls are matched on sex and age (five year groups, except for sibling controls. The data are collected from the study participants by short self-administered questionnaire and by telephone interview. During and at the end of the field phase, the data are quality-checked. To estimate the effect of exposures on uveal melanoma risk, we will use conditional logistic regression that accounts for the matching factors and allows to control for potential confounding.

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

An International Study of Career Drivers of Accounting Students in Singapore, Australia and Hong Kong

Science.gov (United States)

Chia, Yew Ming; Koh, Hian Chye; Pragasam, John

2008-01-01

This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to…

Change theory for accounting system reform in health sector: a case study of kerman university of medical sciences in iran.

Science.gov (United States)

Mehrolhassani, Mohammad Hossein; Emami, Mozhgan

2013-11-01

Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin's change theory or not. This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin's change theory and the model presented in this paper underpins the change

A STUDY ON THE INTERACTION BETWEEN SCIENTIFIC RESEARCH AND PROFESSIONAL ACCOUNTING PRACTICE

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Ana Paula Batista da Silva

2012-06-01

Full Text Available The aim of this study was to analyze the interaction between scientific research and professional accounting practice. In this exploratory study, as it examines a theme that has been little explored in Brazil, a quantitative approach was adopted and a survey was used as the data collection technique, supported by a research instrument with questions on aspects like: interest in and use of research; study and development of themes; means to disseminate the research; and causes of the gap between research and practice. Considering the objectives, it is classified as descriptive, since it was described how this interaction occurs. Data were analyze through factor analysis in R, resuming them in factors for further analysis, validated through the Kaiser-Meyer-Olkin (KMO test and Bartlett’s sphericity yet. In conclusion, due to their different characteristics, it is natural that some distancing exists between research and accounting practice. This can be minimized though, among other factors, through professionals’ great interest in knowing and applying the research results in practice, and also by confirming that the most researched themes in accountancy are the themes of greatest interest in accounting professionals’ opinion. These results suggest that greater attention is due to the interaction and communication between the academy and accounting professionals, with a view to greater efficacy.

Accounting in three dimensions : A case for momentum revisited

NARCIS (Netherlands)

Melse, E.

2008-01-01

This paper aims to extend an earlier analysis of the profitability of an individual firm operating in the professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri. Design/methodology/approach — The paper presents a

Defining Ecosystem Assets for Natural Capital Accounting.

Science.gov (United States)

Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

2016-01-01

In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

Defining Ecosystem Assets for Natural Capital Accounting

Science.gov (United States)

Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

2016-01-01

In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969

Defining ecosystem assets for natural capital accounting

Science.gov (United States)

Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter

2016-01-01

In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.

The Image of the Country in Journalists’ Tweets – Case Study

Directory of Open Access Journals (Sweden)

Banias Oksana

2016-12-01

Full Text Available This article attempts to assess the role of Twitter in international communication on the basis of intentionally selected part of reality. The aim of this paper is to evaluate the potential impact of messages, posted in the microblogging service by the internationally recognized journalist, on creating the image of Poland in the world. Case study was carried out on the example of Anne Applebaum’s Twitter account.

Not accounting for interindividual variability can mask habitat selection patterns: a case study on black bears.

Science.gov (United States)

Lesmerises, Rémi; St-Laurent, Martin-Hugues

2017-11-01

Habitat selection studies conducted at the population scale commonly aim to describe general patterns that could improve our understanding of the limiting factors in species-habitat relationships. Researchers often consider interindividual variation in selection patterns to control for its effects and avoid pseudoreplication by using mixed-effect models that include individuals as random factors. Here, we highlight common pitfalls and possible misinterpretations of this strategy by describing habitat selection of 21 black bears Ursus americanus. We used Bayesian mixed-effect models and compared results obtained when using random intercept (i.e., population level) versus calculating individual coefficients for each independent variable (i.e., individual level). We then related interindividual variability to individual characteristics (i.e., age, sex, reproductive status, body condition) in a multivariate analysis. The assumption of comparable behavior among individuals was verified only in 40% of the cases in our seasonal best models. Indeed, we found strong and opposite responses among sampled bears and individual coefficients were linked to individual characteristics. For some covariates, contrasted responses canceled each other out at the population level. In other cases, interindividual variability was concealed by the composition of our sample, with the majority of the bears (e.g., old individuals and bears in good physical condition) driving the population response (e.g., selection of young forest cuts). Our results stress the need to consider interindividual variability to avoid misinterpretation and uninformative results, especially for a flexible and opportunistic species. This study helps to identify some ecological drivers of interindividual variability in bear habitat selection patterns.

A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

Science.gov (United States)

Liou, Cheng-Hwai

2013-02-01

According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

The therapy for huge goiter together with hyperthyroidism through 131I case studies

International Nuclear Information System (INIS)

He Jianhua; Yu Wencai; Zeng Qingwen; Wu Congjun

2001-01-01

Objective: 214 cases of the treatment of huge goiter with hyperthyroidism are revised to collect clinic material for the improvement of therapy to hyperthyroidism indications through 131 I. Methods: In all of these cases, patients take a full dose of 131 I based on MC Garack's formula for one time. Results: Among them, 154 resolved, accounting for 72%, 139 of the cases were reduced to normal size, which accounted for 64.9% of the patients. Only 114 cases of patients had side-effect, and during one year 12.1% of them have symptoms of hypothyroidism. Conclusion: The statistics shows that 131 I is convenient, safe, well and with reduces suffering from treating huge goiter with hyperthyroidism

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

A new and integrated hydro-economic accounting and analytical framework for water resources: a case study for North China.

Science.gov (United States)

Guan, Dabo; Hubacek, Klaus

2008-09-01

Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2,300 m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271 m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated

The Content of Accountability in Corporate governance

Directory of Open Access Journals (Sweden)

Natalya Mosunova

2014-01-01

Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

Case Study Research Methodology

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Mark Widdowson

2011-01-01

Full Text Available Commenting on the lack of case studies published in modern psychotherapy publications, the author reviews the strengths of case study methodology and responds to common criticisms, before providing a summary of types of case studies including clinical, experimental and naturalistic. Suggestions are included for developing systematic case studies and brief descriptions are given of a range of research resources relating to outcome and process measures. Examples of a pragmatic case study design and a hermeneutic single-case efficacy design are given and the paper concludes with some ethical considerations and an exhortation to the TA community to engage more widely in case study research.

Impacts modeling using the SPH particulate method. Case study

International Nuclear Information System (INIS)

Debord, R.

1999-01-01

The aim of this study is the modeling of the impact of melted metal on the reactor vessel head in the case of a core-meltdown accident. Modeling using the classical finite-element method alone is not sufficient but requires a coupling with particulate methods in order to take into account the behaviour of the corium. After a general introduction about particulate methods, the Nabor and SPH (smoothed particle hydrodynamics) methods are described. Then, the theoretical and numerical reliability of the SPH method is determined using simple cases. In particular, the number of neighbours significantly influences the preciseness of calculations. Also, the mesh of the structure must be adapted to the mesh of the fluid in order to reduce the edge effects. Finally, this study has shown that the values of artificial velocity coefficients used in the simulation of the BERDA test performed by the FZK Karlsruhe (Germany) are not correct. The domain of use of these coefficients was precised during a low speed impact. (J.S.)

Project management case studies

CERN Document Server

Kerzner, Harold R

2013-01-01

A new edition of the most popular book of project management case studies, expanded to include more than 100 cases plus a ""super case"" on the Iridium Project Case studies are an important part of project management education and training. This Fourth Edition of Harold Kerzner''s Project Management Case Studies features a number of new cases covering value measurement in project management. Also included is the well-received ""super case,"" which covers all aspects of project management and may be used as a capstone for a course. This new edition:Contains 100-plus case studies drawn from re

The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

OpenAIRE

Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

2015-01-01

Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the use of fair value on the quality of accounting information. To achieve the objectives of the study were followed inductive and deductive and descriptive approach, where it was in the theoretical side;...

Female entrepreneurship in developing countries,  Barriers and Motivation : Case Study, Egypt and Brazil

OpenAIRE

Moustafa, Gihan; Santos, Ajoqué

2016-01-01

Entrepreneurship accounted by women has become important all over the world, especially in developing countries where it plays not only an economic role but a social role as well, changing communities and consequently, the whole society. The purpose of this paper is to identify the main motivation and barriers faced by women in developing countries, especially concerning the case study, namely Brazil and Egypt. In order to accomplish that, a deep literature review has been done and ten cases ...

Study on the Particular Accounting Practices of Small and Medium Companies

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Cristina Nicolaescu

2011-12-01

Full Text Available This article aims to analyse the particularities of small and medium companies in Romania in order to propose a set of practices in accounting terms for these economic entities. To this end has started from the best practice recommendation adopted by the European Commission in November 2008 and guidelines developed by the Small and Medium Practices Committee of the International Federation of Accountants, trying to adapt them to a concrete situation, to the particular situation of small and medium enterprises of Romania. The study features were analysed economic and psycho-social, determined by the mentality of small and medium business owners in Romania and their attitudes about accounting information

New Computer Account Management System on 22 November

CERN Multimedia

IT Department

2010-01-01

On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

Challenges Facing Professional Accounting Education in a Commercialised Education Sector

Science.gov (United States)

Yap, Christine; Ryan, Suzanne; Yong, Jackie

2014-01-01

Aligning curricula and assessment with the skills required by employers and, more recently, government standards is easier said than done. Through detailing a case study in failure to incorporate required graduate attributes into a postgraduate accounting programme, we explore the tensions among competing interests within Australian universities…

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

2000-01-01

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

Environmental Accounting Evidence in Organic Solid Residue Treatment Companies

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Bruna Batista Padilha

2014-06-01

Full Text Available The growing concern with natural resources and the environment brings out the true dimension of these issues. The awareness of society causes companies to adopt environmentally correct policies and attitudes, so as to contribute with the preservation of the environment. Accounting, as a social science which studies the patrimony and its affectations, has adapted to the need of its users and has started to care about proper presentation and measurement of environmental items, for effective publication to society. With this premise, this study aims to identify and describe the contributions of Environmental Accounting to the process of environmental accounting disclosure of a company, which deals with organic solid residues from agriculture. Using a case study, it has been intended to analyze the production process and to list the environmental items and events that could benefit the company through their disclosure. It was intended, with this study, to highlight the contribution that the environmental accounting may add to the company, with proper measurement and presentation proposals. We have been able to verify that, indeed, there are events of an environmental nature resulting from the production process and also of the investment that it carries out periodically to preserve nature; however, there re faults in the accounting records from an environmental point of view. The application of environmental accounting in the organization allows for a broad view of environmental management and sustainable development adopted by the entity, registering all events that may generate economic and financial changes.

The relationship between readiness to change and work engagement: A case study in an accounting firm undergoing change

Directory of Open Access Journals (Sweden)

Megan Matthysen

2018-03-01

Full Text Available Orientation: Readiness to change is a critical element for the successful implementation of organisational change. Work engagement ensures that employees are committed to the organisations’ goals and is an important driver for organisational success. It is important that organisations sustain work engagement during organisational changes. Research purpose: To investigate the relationship between readiness to change and work engagement within an accounting firm. Motivation for the study: A change process can only be implemented successfully if there is a level of readiness to change. When readiness exists, resistance to change is reduced. Engaged employees remain enthusiastic about their organisation and choose to remain with the organisation. Change agents need to consider work engagement as an integral part of the change process, that is, before, during and after change has taken place. Work engagement and readiness to change are important elements for successful organisational change. Research design, approach and method: A cross-sectional survey design was utilised to collect the data. A convenience sample of employees and top management from the accounting firm (n = 340 were included. Cronbach’s alpha coefficients, Pearson’s product-moment correlations, analysis of variance (ANOVA, Scheffé tests, confirmatory factor analysis and structural equation modelling were used to analyse the data. Main findings: Results indicated a practical and statistically significant relationship between readiness to change and work engagement. High levels of work engagement will generate high levels of readiness to change. Further to this, readiness to change is influenced by employees’ work engagement and an organisation’s change processes. Practical or managerial implications: An employee’s work engagement and an organisation’s processes of change influence an employee’s readiness to change. Therefore, organisations need to sustain work

Quest for Accountability: Exploring the Evaluation Process of Universities

Science.gov (United States)

Minelli, Eliana; Rebora, Gianfranco; Turri, Matteo

2015-01-01

The article explores the organisational impact of evaluation and control mechanisms on universities from the point of view of accountability. Three case studies are analysed with the aim of understanding the significance of these systems both at corporate governance level and in relation to their influence on the behaviour of the academic staff.…

Exergoecology: A thermodynamic approach for accounting the Earth's mineral capital. The case of bauxite-aluminium and limestone-lime chains

International Nuclear Information System (INIS)

Valero, Antonio; Valero, Alicia

2010-01-01

As man extracts minerals, the natural deposits become depleted in quantity and concentration, and hence the mineral wealth of the Earth decreases. This paper explains the exergoecological method used for calculating the mineral exergy bonus that Nature gives us for free for providing minerals concentrated in mines and not dispersed in the Earth's crust. The method is based on two concepts: Exergy and the Exergy cost. Exergy measures the minimum (reversible) work required to extract and concentrate the materials from a Reference Environment (RE) to the conditions found in Nature. This RE can be approximated to a completely degraded crepuscular planet with the absence of fossil fuels and mineral deposits. And the exergy cost accounts for the actual exergy required for accomplishing the same process with available technologies. These costs are complementary to the conventional extraction, land-recovering, processing and refining costs. The case studies of two industrial chains: bauxite-alumina-aluminium, and limestone-calcite-lime are presented and discussed. As the method provides values in energy units, the annual exergy decrease in the mineral endowment of the planet due to the extraction of minerals can now take into account the fossil fuel's exergy as well as the non-fuel mineral exergy costs.

Litigation as TB Rights Advocacy: A New Delhi Case Study.

Science.gov (United States)

McBroom, Kerry

2016-06-01

One thousand people die every day in India as a result of TB, a preventable and treatable disease, even though the Constitution of India, government schemes, and international law guarantee available, accessible, acceptable, quality health care. Failure to address the spread of TB and to provide quality treatment to all affected populations constitutes a public health and human rights emergency that demands action and accountability. As part of a broader strategy, health activists in India employ Public Interest Litigation (PIL) to hold the state accountable for rights violations and to demand new legislation, standards for patient care, accountability for under-spending, improvements in services at individual facilities, and access to government entitlements in marginalized communities. Taking inspiration from right to health PIL cases (PILs), lawyers in a New Delhi-based rights organization used desk research, fact-findings, and the Right To Information Act to build a TB PIL for the Delhi High Court, Sanjai Sharma v. NCT of Delhi and Others (2015). The case argues that inadequate implementation of government TB schemes violates the Constitutional rights to life, health, food, and equality. Although PILs face substantial challenges, this paper concludes that litigation can be a crucial advocacy and accountability tool for people living with TB and their allies.

Accountability Policies at Schools: A Study of Path Analysis

Science.gov (United States)

Erdag, Coskun

2017-01-01

Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…

A case-case study of mobile phone use and acoustic neuroma risk in Japan.

Science.gov (United States)

Sato, Yasuto; Akiba, Suminori; Kubo, Osami; Yamaguchi, Naohito

2011-02-01

Results of case-control studies of mobile phone use and acoustic neuroma have been inconsistent. We conducted a case-case study of mobile phone use and acoustic neuroma using a self-administered postal questionnaire. A total of 1589 cases identified in 22 hospitals throughout Japan were invited to participate, and 787 cases (51%) actually participated. Associations between laterality of mobile phone use prior to the reference dates (1 and 5 years before diagnosis) and tumor location were analyzed. The overall risk ratio was 1.08 (95% confidence interval (CI), 0.93-1.28) for regular mobile phone use until 1 year before diagnosis and 1.14 (95% CI, 0.96-1.40) for regular mobile phone use until 5 years before diagnosis. A significantly increased risk was identified for mobile phone use for >20 min/day on average, with risk ratios of 2.74 at 1 year before diagnosis, and 3.08 at 5 years before diagnosis. Cases with ipsilateral combination of tumor location and more frequently used ear were found to have tumors with smaller diameters, suggesting an effect of detection bias. Furthermore, analysis of the distribution of left and right tumors suggested an effect of tumor-side-related recall bias for recall of mobile phone use at 5 years before diagnosis. The increased risk identified for mobile phone users with average call duration >20 min/day should be interpreted with caution, taking into account the possibilities of detection and recall biases. However, we could not conclude that the increased risk was entirely explicable by these biases, leaving open the possibility that mobile phone use increased the risk of acoustic neuroma. Copyright © 2010 Wiley-Liss, Inc.

Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.

Science.gov (United States)

Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav

2018-06-04

To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

An exploratory study of women in Ghana's accountancy profession ...

African Journals Online (AJOL)

Out of the 14 respondents, 93% (13 respondents) had practiced as qualified accountants for between 1-9 years whilst only 7% (1 respondent) has practiced accountancy for between 10-19 years. This initial finding gave the indication that whilst the accountancy profession in Ghana itself was over 50 years old, the increase ...

Long-term Evaluation of Landuse Changes On Landscape Water Balance - A Case Study From North-east Germany

Science.gov (United States)

Wegehenkel, M.

In this paper, long-term effects of different afforestation scenarios on landscape wa- ter balance will be analyzed taking into account the results of a regional case study. This analysis is based on using a GIS-coupled simulation model for the the spatially distributed calculation of water balance.For this purpose, the modelling system THE- SEUS with a simple GIS-interface will be used. To take into account the special case of change in forest cover proportion, THESEUS was enhanced with a simple for- est growth model. In the regional case study, model runs will be performed using a detailed spatial data set from North-East Germany. This data set covers a mesoscale catchment located at the moraine landscape of North-East Germany. Based on this data set, the influence of the actual landuse and of different landuse change scenarios on water balance dynamics will be investigated taking into account the spatial distributed modelling results from THESEUS. The model was tested using different experimen- tal data sets from field plots as well as obsverded catchment discharge. Additionally to such convential validation techniques, remote sensing data were used to check the simulated regional distribution of water balance components like evapotranspiration in the catchment.

Building International Sustainable Partnerships in Occupational Therapy: A Case Study.

Science.gov (United States)

Tupe, Debra Ann; Kern, Stephen B; Salvant, Sabrina; Talero, Pamela

2015-09-01

Occupational therapy practitioners frequently identify opportunities for international practice. The World Health Organization and the World Federation of Occupational Therapists have encouraged occupational therapists to address transnational issues, social inclusion, and equal access to opportunities grounded in meaningful occupation (WFOT, 2012). This case study describes a partnership between two U.S. schools of occupational therapy and a Cuban community based pediatric clinic. It examines the dynamics that have sustained the partnership despite political, economic, and logistical barriers. The literature is scrutinized to show how this case study fits into other accounts of collaborative international partnerships. Particularly, it investigates structural and institutional conditions that shape international sustainable partnerships. In doing so, we answer the following questions: (1) Under which circumstances do international partnerships emerge and flourish? (2) What structural and institutional conditions shape international sustainable partnerships? And (3) How do partners perceive and experience the bilateral international partnership? It also discusses and illustrates the foundations and development of international partnerships that succeed. Through the use of a case study we illustrate the development of this partnership. Finally, we consider the next steps of this particular sustainable and collaborative international partnership. © 2015 John Wiley & Sons, Ltd.

The Role of Politics and Governance in Educational Accountability Systems

Science.gov (United States)

Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

2013-01-01

This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA

Directory of Open Access Journals (Sweden)

Doorasamy Mishelle

2015-06-01

Full Text Available Environmental Management Accounting (EMA is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

[Case and studies].

Science.gov (United States)

Schubert, András

2015-11-15

Case studies and case reports form an important and ever growing part of scientific and scholarly literature. The paper deals with the share and citation rate of these publication types on different fields of research. In general, evidence seems to support the opinion that an excessive number of such publications may negatively influence the impact factor of the journal. In the literature of scientometrics, case studies (at least the presence of the term "case study" in the titles of the papers) have a moderate share, but their citation rate is practically equal to that of other publication types.

Evaluating the democratic accountability of governance networks: Analysing two Nordic Megaprojects

DEFF Research Database (Denmark)

Aarsæther, Nils; Bjørnå, Hilde; Fotel, Trine

2009-01-01

There is currently a need to analyse and measure the democratic accountability of governance networks. This kind of analysis and measurement calls for the development of an interactive conceptualisation of democratic accountability that makes it possible to measure the level of democratic...... accountability of concrete governance networks with reference to the extent to which they interact with (1) relevant politicians appointed through the institutions of representative democracy, (2) the relevant and affected stakeholders, and (3) the wider citizenry. A case study of two governance networks...... involved in two Nordic megaprojects illustrates how this measurement device can be brought into use and what the insights are that can be gained from it....

Conceptual study of calibration software for large scale input accountancy tank

International Nuclear Information System (INIS)

Uchikoshi, Seiji; Yasu, Kan-ichi; Watanabe, Yuichi; Matsuda, Yuji; Kawai, Akio; Tamura, Toshiyuki; Shimizu, Hidehiko.

1996-01-01

Demonstration experiments for large scale input accountancy tank are going to be under way by Nuclear Material Control Center. Development of calibration software for accountancy system with dip-tube manometer is an important task in the experiments. A conceptual study of the software has been carried out to construct high precision accountancy system. And, the study was based on ANSI N15.19-1989. Items of the study are overall configuration, correction method for influence of bubble formation, function model of calibration, and fitting method for calibration curve. Following remarks are the results of this study. 1) Overall configuration of the software was constructed. 2) It was shown by numerical solution, that the influence of bubble formation can be corrected using period of pressure wave. 3) Two function models of calibration for well capacity and for inner structure volume were prepared from tank design, and good fitness of the model for net capacity (balance of both models) was confirmed by fitting to designed shape of the tank. 4) The necessity of further consideration about both-variables-in-error-model and cumulative-error-model was recognized. We are going to develop a practical software on the basis of the results, and to verify it by the demonstration experiments. (author)

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

Responsibility is More than Accountability

DEFF Research Database (Denmark)

Vetterlein, Antje

2018-01-01

This paper critically assesses the notion of responsibility and argues that by adopting a broader understanding as going beyond accountability will shift our focus from regulatory to negotiated governance. Negotiated governance emphasizes the origin of rules and regulations and their contestation...... over the focus on compliance and enforcement. In order to elaborate this argument, I use the case of corporate social responsibility (CSR). The paper takes departure in the governance literature. Reviewing that scholarship, I develop a typology of responsibility to first substantiate the paper's claim...... that responsibility is more than accountability. In a second step, I derive a taxonomy of CSR practices that are loosely associated with different meanings of responsibility. The taxonomy highlights two specific problems that the literature focusing on accountability leaves unanswered, these are the moral...

The ethics of tax accounting. Is there a conflict?

OpenAIRE

TOMA, LOREDANA OANA

2016-01-01

Until the last century, the business environment use a variety of tax engineers in order to distort the tax base. The starting point in calculating taxes are accounting information but in accounting, ethics standards are based on integrity, fairness and impartiality. Can be considered taxation the main factor of accounting truth distortion or the engine of creative accounting? In such cases the present paper provide a framework with which to evaluate these situations. This paper also present...

Accounting valuation development of specific assets

Directory of Open Access Journals (Sweden)

I.V. Zhigley

2017-12-01

Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC in Romania

Directory of Open Access Journals (Sweden)

Sorinel Capusneanu

2008-01-01

Full Text Available This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into an enterprise in case of Activity-Based Costing implementation. The paper describes the stages we must follow in case of implementation of green accounting alongside Activity-Based Costing method into an enterprise.

Analysis of the differences between the accounting and tax treatment for items of property, plant and equipment: The Peruvian case

Directory of Open Access Journals (Sweden)

Oscar Alfredo Díaz Becerra

2012-12-01

Full Text Available This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulations have been considered in the current work. Thus, we are going to identify the main differences arising from the application of both standards regarding items of property, plant and equipment.Finally, we present the main conclusions drawn from this research.

Selective serotonin reuptake inhibitors and gastrointestinal bleeding: a case-control study.

Directory of Open Access Journals (Sweden)

Alfonso Carvajal

Full Text Available BACKGROUND: Selective serotonin reuptake inhibitors (SSRIs have been associated with upper gastrointestinal (GI bleeding. Given their worldwide use, even small risks account for a large number of cases. This study has been conducted with carefully collected information to further investigate the relationship between SSRIs and upper GI bleeding. METHODS: We conducted a case-control study in hospitals in Spain and in Italy. Cases were patients aged ≥18 years with a primary diagnosis of acute upper GI bleeding diagnosed by endoscopy; three controls were matched by sex, age, date of admission (within 3 months and hospital among patients who were admitted for elective surgery for non-painful disorders. Exposures to SSRIs, other antidepressants and other drugs were defined as any use of these drugs in the 7 days before the day on which upper gastrointestinal bleeding started (index day. RESULTS: 581 cases of upper GI bleeding and 1358 controls were considered eligible for the study; no differences in age or sex distribution were observed between cases and controls after matching. Overall, 4.0% of the cases and 3.3% of controls used an SSRI antidepressant in the week before the index day. No significant risk of upper GI bleeding was encountered for SSRI antidepressants (adjusted odds ratio, 1.06, 95% CI, 0.57-1.96 or for whichever other grouping of antidepressants. CONCLUSIONS: The results of this case-control study showed no significant increase in upper GI bleeding with SSRIs and provide good evidence that the magnitude of any increase in risk is not greater than 2.

Business Law in the Accounting Curriculum: An Exploratory Study

Science.gov (United States)

McCourt, Alison; Low, Mary; Tappin, Ella

2017-01-01

The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the…

Building theories from case study research: the progressive case study

NARCIS (Netherlands)

Steenhuis, H.J.; de Bruijn, E.J.

2006-01-01

Meredith (1998) argues for more case and field research studies in the field of operations management. Based on a literature review, we discuss several existing approaches to case studies and their characteristics. These approaches include; the Grounded Theory approach which proposes no prior

ERP implementation and organizational performance. A Romanian case study of best practices

Directory of Open Access Journals (Sweden)

Valentin Florentin Dumitru

2013-06-01

Full Text Available Best practices are conceived in management as improvement programs leading to higher organizational performance. We hereby take an interest in the effects of Enterprise Resource Planning (ERP, systems implementation as managerial tools on firm performance, in connection with the organizational processes, and accounting and controlling systems. The aim of this paper is to investigate how the mutual evolution of both organizations and systems transforms the case of ERP implementation in best practices in management and accounting in an emerging economy. This research comes in the context of a slowly developing research based on empirical data in Romania in this area. However, best practices need to be promoted in order to stimulate change, in an increasingly complex and competitive environment, and with fewer resources available to organizations. By an in-depth longitudinal case study, we illustrate how both the ERP system and the case organization evolved, triggering a fit which consequently led to improving organizational performance. The paper has practical contributions for the Romanian business environment, in that Romanian managers and IT employees might become aware how they can leverage their ERP system to exploit its fuller potential, and regarding the importance of the organizational context for the implementation and postimplementation processes.

Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

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Mohammad Hossein Mehrolhasani

2013-11-01

Full Text Available BackgroundChange theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin’s change theory or not. MethodsThis study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants and the quote method (35 participants for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. ResultsThe results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16. Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. ConclusionThe results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin’s change theory and

The Contribution of Individual Learning Accounts to the Lifelong Learning Policies of the UK Government: A Case-Study.

Science.gov (United States)

Payne, John

2000-01-01

A survey of 765 adult learners who funded education through the British government's Individual Learning Accounts showed the program brought in new lifelong learning participants, encouraged more demanding learning, and increased participation of underrepresented groups. Advice and guidance played an important role. (SK)

A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

Science.gov (United States)

Morris, David E., Sr.; Scott, John

2017-01-01

The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

DISCUSS THE ISSUES CONCERNING THE RELATIONSHIP BETWEEN THEORY AND PRACTICE MANAGEMENT ACCOUNTING AS PART OF THE SOCIAL SCIENCE

OpenAIRE

Shaban MOHAMMADI

2015-01-01

Dominate the thoughts of positivism in America (Zimmerman, 1979; Watts & Zimmerman, 1979, 1986) and the development of case studies based on management accounting investigators throughout Europe (Panozzo, 1997; Drury & Tayles, 1994, 2005), evidence of improvements in accounting. During this process, management accounting in the economic concepts related to its development and the social sciences as well from sociology, psychology and organizational studies. Furthermore, this improvement may b...

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

Effects of national accounting standards convergence to international accounting standards on foreign direct investment

Directory of Open Access Journals (Sweden)

Asieh Farazandehnia

2015-09-01

Full Text Available One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.

Study on the Application of the Prudence Principle in Accounting of Credit Institutions

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Riana Iren RADU

2014-08-01

Full Text Available With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.

Rationale and design of INTERSTROKE: a global case-control study of risk factors for stroke

DEFF Research Database (Denmark)

O'Donnell, M; Serpault, Damien Xavier; Diener, C

2010-01-01

Stroke is a major global health problem. It is the third leading cause of death and the leading cause of adult disability. INTERHEART, a global case-control study of acute myocardial infarction in 52 countries (29,972 participants), identified nine modifiable risk factors that accounted for >90% ...

Informal social accountability in maternal health service delivery: A study in Northern Malawi

NARCIS (Netherlands)

Lodenstein, Elsbet; Ingemann, Christine; Molenaar, Joyce M.; Dieleman, Marjolein; Broerse, Jacqueline E.W.

2018-01-01

Despite the expansion of literature on social accountability in low-and middle-income countries, little is known about how health providers experience daily social pressure and citizen feedback. This study used a narrative inquiry approach to explore the function of daily social accountability

Impact of stakeholders' interests on financial accounting policy-making : the case of Lithuania

OpenAIRE

Rudžionienė, Kristina

2006-01-01

This paper analyses the expectations of particular stakeholder groups’ impact on corporate financial accounting policy-making in Lithuanian enterprises from Stakeholder theory perspective. Companies should seek to present a true and fair view of their financial performance and results while making financial accounting policy because stakeholders need informative and truthful accounting data for making right decisions. On the basis of empirical results it could be stated that the impact of dif...

Using accounting information systems by operations managers in a project company

NARCIS (Netherlands)

Wouters, Marc; van der Veeken, Henk J.M.

2002-01-01

This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take

Ethics in the Accountability Profession and their Dilemmas

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Mihaela Cristina ONICA

2017-12-01

Full Text Available The actual global crisis, fueled by financial scandals and political instability, has allowed the development of some factors that might be attributed to some deficiencies in the field of professional ethics. The accountability professional must respect certain regulated rules and principles, but the continuous change in the modern business environment makes the accounting professional face numerous challenges. That is why it is important for each accounting professional to respect the ethic requirements each time, by avoiding or mitigating, and even foreseeing, in some cases, the risk of error making, and, thus, protecting the image of the accounting entity.

DOES COUNTRY CREDIT RATING AFFECT CURRENT DEFICIT ACCOUNT: THE CASE OF TURKEY (1992-2014

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Ahmet Gulmez

2017-07-01

Full Text Available In this study the presence and direction of the relationship between the current account deficit and credit rating index for Turkey has been tested using Gregory-Hansen co-integration test, which considers structural breaks and Toda-Yamamoto causality analysis for the period of 1992-2014. Based on the results of empirical applications, it has been concluded that both series are not stable and there is a long-term relationship between the variables. As a result of the Toda-Yamamoto method based on the Granger causality analysis, it has been determined that there is a one-way causal relationship between the variables from current account deficit towards credit rating index.

Accounting Control Technology Using SAP: A Case-Based Approach

Science.gov (United States)

Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon

2014-01-01

The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

Negotiating the terrain of high-stakes accountability in science teaching

Science.gov (United States)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

The hidden costs of self-management services in the accounting activity of a company

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Dan Ioan TOPOR

2017-05-01

Full Text Available This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

Determining and Accounting of Fair Value in Agricultural Activities

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Ahmet GÖKGÖZ

2012-12-01

Full Text Available Biological assets and agricultural products bring about the subject of agricultural production. Having biological transformation of biological assets and agricultural products via the cases such as growth, reproduction, deterioration, decay; makes the valuation of agricultural activities important. The Fair Value Approach is adopted in TAS 41, the Agricultural Activities Standard regulating agricultural activities, about the valuation of biological assets and agricultural products. In the study; determining process of biological assets and agricultural products’ fair value adopted by TAS 41 is explained. Afterwards; recording of increase and decrease, occured due to the valuation by the framework of TAS 41, through the accounts offered to the Uniform Chart of Accounts.

Effectiveness of Using Online Discussion Forum for Case Study Analysis

Directory of Open Access Journals (Sweden)

Ravi Seethamraju

2014-01-01

Full Text Available Business schools are exploring new pedagogical approaches to learning in order to deal with challenges such as increased class sizes, limited funding support, and difficulties in facilitating and encouraging active participation and learning among a diverse cohort of students. This paper reports on a study of the effectiveness of a pedagogical approach that blends online discussion board and case study. Analysing quantity and quality of online postings and comparing accounting students’ performance with previous cohort, this study observes a significant improvement in student learning. Appropriate design and delivery strategies and clear assessment criteria for assessment and use have provided an effective learning vehicle for students, helped them overcome their own language related barriers, and encouraged them to participate in a nonthreatening environment. This approach further complemented the benefits of peer-to-peer learning and case study pedagogy. Reported increase in workload for students and marking load for academics and measuring the value of learning, however, are some of the challenges that need further attention by researchers.

Climate change adaptation accounting for huge uncertainties in future projections - the case of urban drainage

Science.gov (United States)

Willems, Patrick

2015-04-01

Hydrological design parameters, which are currently used in the guidelines for the design of urban drainage systems (Willems et al., 2013) have been revised, taking the Flanders region of Belgium as case study. The revision involved extrapolation of the design rainfall statistics, taking into account the current knowledge on future climate change trends till 2100. Uncertainties in these trend projections have been assessed after statistically analysing and downscaling by a quantile perturbation tool based on a broad ensemble set of climate model simulation results (44 regional + 69 global control-scenario climate model run combinations for different greenhouse gas scenarios). The impact results of the climate scenarios were investigated as changes to rainfall intensity-duration-frequency (IDF) curves. Thereafter, the climate scenarios and related changes in rainfall statistics were transferred to changes in flood frequencies of sewer systems and overflow frequencies of storage facilities. This has been done based on conceptual urban drainage models. Also the change in storage capacity required to exceed a given overflow return period, has been calculated for a range of return periods and infiltration or throughflow rates. These results were used on the basis of the revision of the hydraulic design rules of urban drainage systems. One of the major challenges while formulating these policy guidelines was the consideration of the huge uncertainties in the future climate change projections and impact assessments; see also the difficulties and pitfalls reported by the IWA/IAHR Joint Committee on Urban Drainage - Working group on urban rainfall (Willems et al., 2012). We made use of the risk concept, and found it a very useful approach to deal with the high uncertainties. It involves an impact study of the different climate projections, or - for practical reasons - a reduced set of climate scenarios tailored for the specific type of impact considered (urban floods in our

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Study on interface between nuclear material accounting system and national nuclear forensic library

International Nuclear Information System (INIS)

Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho

2016-01-01

The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library

Study on interface between nuclear material accounting system and national nuclear forensic library

Energy Technology Data Exchange (ETDEWEB)

Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho [Korea Institute of Nuclear Non-proliferation and Control, Daejeon (Korea, Republic of)

2016-10-15

The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library.

Identifying Witness Accounts from Social Media Using Imagery

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Marie Truelove

2017-04-01

Full Text Available This research investigates the use of image category classification to distinguish images posted to social media that are Witness Accounts of an event. Only images depicting observations of the event, captured by micro-bloggers at the event, are considered Witness Accounts. Identifying Witness Accounts from social media is important for services such as news, marketing and emergency response. Automated image category classification is essential due to the large number of images on social media and interest in identifying witnesses in near real time. This paper begins research of this emerging problem with an established procedure, using a bag-of-words method to create a vocabulary of visual words and classifier trained to categorize the encoded images. In order to test the procedure, a set of images were collected for case study events, Australian Football League matches, from Twitter. Evaluation shows an overall accuracy of 90% and precision and recall for both classes exceeding 83%.

Way for reducing drug supply chain cost for a hospital district: a case study

OpenAIRE

Postacchini, Leonardo; Ciarapica, Filippo Emanuele; Bevilacqua, Maurizio; Mazzuto, Giovanni; Paciarotti, Claudia

2016-01-01

Purpose: This work aims at providing insights to optimise healthcare logistic of the drug management, in order to deal with the healthcare expenditure cut. In this paper the effects of different drug supply chain configurations, on the resulting average stock, service level and Bullwhip effect, of the studied supply chain, is quantitatively assessed. Design/methodology/approach: A case study of an Italian district has been studied, taking into account three echelons: suppliers,...

Fraud Education for Accounting Students.

Science.gov (United States)

Peterson, Bonita K.

2003-01-01

Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

A general approach to welfare measurement through national income accounting

OpenAIRE

Asheim, Geir B.; Buchholz, Wolfgang

2002-01-01

We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

A Study on separation of accounts for introducing operation division system in KEPCO

Energy Technology Data Exchange (ETDEWEB)

Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

1999-03-01

The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

A Comparative Study of Accounting Entities Under Different Business Organizations

Institute of Scientific and Technical Information of China (English)

LUO Hong-lan; XU Guo-xin; FAN Jin

2001-01-01

In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, liabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the development of all types of business enterprises in China.

A Case Study of True and Fair View Override in Financial Reporting

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Ho Horace

2016-12-01

Full Text Available This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs. The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32. Notwithstanding its noncompliance with the IFRSs, HSBC (2009 concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2. The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

Spatial complementarity of forests and farms: accounting for ecosystem services

Science.gov (United States)

Subhrendu K. Pattanayak; David T. Butry

2006-01-01

Our article considers the economic contributions of forest ecosystem services, using a case study from Flores, Indonesia, in which forest protection in upstream watersheds stabilize soil and hydrological flows in downstream farms. We focus on the demand for a weak complement to the ecosystem services--farm labor-- and account for spatial dependence due to economic...

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

Fusion reactor design studies: standard accounts for cost estimates

International Nuclear Information System (INIS)

Schulte, S.C.; Willke, T.L.; Young, J.R.

1978-05-01

The fusion reactor design studies--standard accounts for cost estimates provides a common format from which to assess the economic character of magnetically confined fusion reactor design concepts. The format will aid designers in the preparation of design concept costs estimates and also provide policymakers with a tool to assist in appraising which design concept may be economically promising. The format sets forth a categorization and accounting procedure to be used when estimating fusion reactor busbar energy cost that can be easily and consistently applied. Reasons for developing the procedure, explanations of the procedure, justifications for assumptions made in the procedure, and the applicability of the procedure are described in this document. Adherence to the format when evaluating prospective fusion reactor design concepts will result in the identification of the more promising design concepts thus enabling the fusion power alternatives with better economic potential to be quickly and efficiently developed

A Study of the Impact of the Lack of a Cost Accounting Standards Board.

Science.gov (United States)

1987-06-01

California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

Accounting treatment of intangible assets

OpenAIRE

Gorgieva-Trajkovska, Olivera; Koleva, Blagica; Georgieva Svrtinov, Vesna

2015-01-01

The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and recognizing such assets on the balance sheet. IAS 38, In¬tan¬gi¬ble Assets, outlines the accounting re¬quire¬ments for in¬tan¬gi¬ble assets, which are non-mon¬e¬tary assets which are without physical substance and iden¬ti¬fi¬able (either being separable or arising from con¬trac¬tual or other legal rights). In¬tan¬gi¬ble assets meeting ...

Liposarcoma: A clinicopathological study of 73 cases diagnosed at KingFaisal Specialist Hospital and Research Centre

International Nuclear Information System (INIS)

Nemanqani, D.; Mourad, Walid A.; Akhtar, M.; Moreau, P.; Rostom, A.; Ezzat, A.; Amin, T.

1999-01-01

Liposarcoma is one of the most common adult soft tissue sarcomas, beingsecond only to malignant fibrous histiocytoma. It ranges from thewell-differentiated lipoma-like and myxoid tumors, to extremely cellular orplemorphic malignant neoplasms. The clinical behavior is variable andreflects the variable microscopic picture. Clinicopathological studies ofliposarcoma in Saudi Arabia are lacking. In this study, we reviewed allliposarcoma cases reported at KFSHRC from 1981 to 1996. Seventy-three casesof liposarcoma were studied morphologically. The cases were classified usingthe WHO International Classification of Diseases (ICD). Data regardingfollow-up, mode of therapy, recurrence and survival status were available for37 cases (50.68%). Survival analysis was performed. The patient's ages rangedfrom 15-94 years, with peak incidence between the ages 40 and 60 years. Therewas a male predominance of 1.3:1. The most common location was the thigh (36cases), accounting for 49.3% of cases, followed by the retroperitoneum (16cases), accounting for 21.9%. The most common histologic type was myxoidliposarcoma (41 cases; 56.2%), followed by well-differentiated liposarcoma(16 cases; 21.9%), including dedifferentiated liposarcoma (5 cases; 6.8%),pleomorphic liposarcoma (13 cases; 17.8%) and round-cell liposarcoma (3cases; 4.1%). Twenty-two patients (59.45%) were treated by surgery only, and13 patients (35.13%) were treated by a combination of surgery andpostoperative radiotherapy. One patient was treated by surgery, radiotherapyand chemotherapy and died one month after diagnosis. Another patient wastreated by radiotherapy alone and is still alive after a four-year follow-upperiod. The correlation between survival and recurrence with tumor type,location in regard to surgical accessibility, and mode of therapy, was notstatistically significant. Site, histologic type and completeness of surgicalexcision were the most important factors in predicting prognosis and planningtherapy for

A Principal Striving for Effective Instructional Leadership in an Era of Accountability

Science.gov (United States)

Mazzoni, Matthew J.

2017-01-01

The purpose of this case study was to explore a principal's experiences and how they aligned to Hallinger and Murphy's (1985) effective instructional leadership practices in an era of accountability. This study of effective principal leadership is timely and relevant due to the recent implementation of national and state mandates for principals to…

Understanding of Accountancy Graduates on the Relevant Concepts Taught in the Subject Accounting Theory at HEI in Greater Florianópolis

Directory of Open Access Journals (Sweden)

Fabiana Frigo Souza

2017-03-01

Full Text Available This research aims to identify the understanding of the undergraduate students in Accountancy about the relevant concepts taught in the discipline Accounting Theory. To reach this goal, a questionnaire was sent to selected institutions or applied in person, obtaining a total of 65 respondents who had already studied Accounting Theory. The results of this research show that students perceive the concepts related to the discipline in a way more linked to standardization and that, for most respondents, the discipline Accounting Theory was considered of fundamental importance and should not be eliminated. In addition, it cannot be affirmed that there is a relationship between the area and the time of action of the respondents and their perceptions regarding the concepts of the discipline. It was also observed that there is little discussion about some subjects, in which some students are totally unaware, like in the case of Agency Theory and Earnings Management, which may indicate a gap in the teaching of the discipline. For future research, the analysis of distance learning is suggested, as well as research that seeks to analyze the existence of this possible gap observed.

A study to determine important barriers in using managerial accounting

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Rahmatollah Mohammadipour

2012-09-01

Full Text Available Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

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DORU CÎRNU

2015-12-01

Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

A case study of gravity waves in noctilucent clouds

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P. Dalin

2004-06-01

Full Text Available We present a case study of a noctilucent cloud (NLC display appearing on 10-11 August 2000 over Northern Sweden. Clear wave structures were visible in the clouds and time-lapse photography was used to derive the parameters characterising the gravity waves which could account for the observed NLC modulation. Using two nearby atmospheric radars, the Esrange MST Radar data and Andoya MF radar, we have identified gravity waves propagating upward from the upper stratosphere to NLC altitudes. The wave parameters derived from the radar measurements support the suggestion that gravity waves are responsible for the observed complex wave dynamics in the NLC.

How should greenhouse gas emissions be taken into account in the decision making of municipal solid waste management procurements? A case study of the South Karelia region, Finland.

Science.gov (United States)

Hupponen, M; Grönman, K; Horttanainen, M

2015-08-01

The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs' perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to know the combusted share of mixed MSW after preparing solid recovered fuel (SRF) and the treatment of rejects. The environmental criteria for the waste incineration plant procurements should be made in order to obtain clear instructions for the procurement units. The results can also be utilized more widely. The substituted fuels in the area and

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

Science.gov (United States)

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

New Valences for the Financial-Accounting System

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Adrian LUPAŞC

2009-01-01

Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

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Sandeep Goel

2016-09-01

Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

Admiral Furman Academy: A Case Study in Selected Not-for-Profit Auditing Issues

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Grippo, Frank J.; Nassiripour, Sia

2009-01-01

The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

Towards a paradigmatic foundation for accounting practice

DEFF Research Database (Denmark)

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

2010-01-01

Purpose - The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach - The paper...... is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm...... of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined...

45 CFR 1609.4 - Accounting for and use of attorneys' fees.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...

Constraints to strengthening public sector accountability through civil society: the case of Morocco

NARCIS (Netherlands)

S.I. Bergh (Sylvia)

2009-01-01

textabstractThis paper discusses the extent to which civil society contributes to strengthening public sector accountability in Morocco. The main argument in this paper is that despite a few recent encouraging examples, civil society’s role in strengthening public sector accountability remains

STUDY ON THE ACCOUNTING OF ADJUSTMENTS FOR RECEIVABLES DEPRECIATION IN OPERATIONS WITH CLIENTS

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ILIE RĂSCOLEAN

2015-12-01

Full Text Available The present work approaches an important topic for credit institutions: limiting the credit risk and determining the prudential value adjustments for the depreciation of client credits, and their reflection in the accounting statements. The Chart of Accounts applicable to credit institutions includes class-two accounts Operations with clients and expenses and revenues accounts, which help record the adjustments for receivables depreciation in operations with clients. To constitute, diminish or annul depreciations, credit institutions have the obligation to assure the classification of their credits based on classification categories according to three criteria: financial performance, debt service and initiation of juridical procedures. By the present study, we present the way the credit portfolio is structured according to the criteria mentioned and the reflection in accounting of the prudential adjustments of value. The article ends with the authors’ conclusions regarding the specificity of the way of classification of the credits according to risk categories in agreement to the evolution of the class determination criteria.

Do investors become risk takers after receiving MLA and accounting information?

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Ni Made Wisni Arie Pramuki

2016-11-01

Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

Longitudinal associations between different dementia diagnoses and medication use jointly accounting for dropout.

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Agogo, George O; Ramsey, Christine M; Gnjidic, Danijela; Moga, Daniela C; Allore, Heather

2018-04-18

ABSTRACTBackground:Longitudinal studies of older adults are characterized by high dropout rates, multimorbid conditions, and multiple medication use, especially proximal to death. We studied the association between multiple medication use and incident dementia diagnoses including Alzheimer's disease (AD), vascular dementia (VD), and Lewy-body dementia (LBD), simultaneously accounting for dropout. Using the National Alzheimer's Coordinating Center data with three years of follow-up, a set of covariate-adjusted models that ignore dropout was fit to complete-case data, and to the whole-cohort data. Additionally, covariate-adjusted joint models with shared random effects accounting for dropout were fit to the whole-cohort data. Multiple medication use was defined as polypharmacy (⩾ five medications), hyperpolypharmacy (⩾ ten medications), and total number of medications. Incident diagnoses were 2,032 for AD, 135 for VD, and 139 for LBD. Percentages of dropout at the end of follow-up were as follows: 71.8% for AD, 81.5% for VD, and 77.7% for LBD. The odds ratio (OR) estimate for hyperpolypharmacy among those with LBD versus AD was 2.19 (0.78, 6.15) when estimated using complete-case data and 3.00 (1.66, 5.40) using whole-cohort data. The OR reduced to 1.41 (0.76, 2.64) when estimated from the joint model accounting for dropout. The OR for polypharmacy using complete-case data differed from the estimates using whole-cohort data. The OR for dementia diagnoses on total number of medications was similar, but non-significant when estimated using complete-case data. Reasons for dropout should be investigated and appropriate statistical methods should be applied to reduce bias in longitudinal studies among high-risk dementia cohorts.

Justice, Accountability and Social Reconstruction: An Interview Study of Bosnian Judges and Prosecutors

DEFF Research Database (Denmark)

Carlson, Kerstin Bree; Fletcher, Laurel; Weinstein, Harvey

2000-01-01

This study of judges and prosecutors in Bosnia and Herzegovina (hereinafter "BiH") is the first report in a multi-year study undertaken by the University of California, Berkeley, Human Rights Center regarding the relationship between justice, accountability and reconstruction in the former...... Yugoslavia. ... (c) Domestic effects of the ICTY: legal definitions of accountability and the rule of law; social reconstruction and war crimes; genocide; the role of the Dayton Accords and international law; and perceptions of the ICTY, including its goals, choice of those indicted, knowledge of specific...... the economy, to ensure fairness and accountability in judicial proceedings and to prosecute war criminals. ... Only one Bosnian Serb legal professional stated unequivocally that the Constitution of Bosnia and Herzegovina was the supreme law of the land. ... If all sides to the conflict are equally guilty...

Sugary food and beverage consumption and epithelial ovarian cancer risk: a population-based case?control study

OpenAIRE

King, Melony G; Olson, Sara H; Paddock, Lisa; Chandran, Urmila; Demissie, Kitaw; Lu, Shou-En; Parekh, Niyati; Rodriguez-Rodriguez, Lorna; Bandera, Elisa V

2013-01-01

Background Ovarian cancer is the deadliest gynecologic cancer in the US. The consumption of refined sugars has increased dramatically over the past few decades, accounting for almost 15% of total energy intake. Yet, there is limited evidence on how sugar consumption affects ovarian cancer risk. Methods We evaluated ovarian cancer risk in relation to sugary foods and beverages, and total and added sugar intakes in a population-based case?control study. Cases were women with newly diagnosed epi...

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

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MEGAN Ovidiu

2011-12-01

Full Text Available The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o. joined the European Union an important number of local companies became to apply accounting regulation according with International Financial Reporting Standards (IFRS. This paper surveys the theoretical and empirical literature on the possible risks for companies management from ex-communist counties by applying (mandatory or voluntary International Financial Reporting Standards reporting regulation and professional judgment. Under the pressure of economic globalization all the ex-communist countries ware obliged to adopt International Financial Reporting Standards in the field of accounting. The main objective of this paper is to find out from the experience of different companies who already adopted IFRS which are the risks related to professional judgment application under IFRS on the financial statement users. As research methodology we integrated theoretical and empirical studies from accounting and law (especially from Romanian experience in order to contribute to the cross-fertilization of our field of interest. As final results of our paper we find that the biggest risk of applying professional judgment prescribed by IFRS in ex-communist countries is to appear different creative accounting techniques which influence in a negative way the decision-making process for the financial statements users. During worldwide financial crisis the majority of Romanian companies tried to use in the most appropriate way the professional judgment in order to arrange their financial reports and to save company's money (in relation with local government or to show higher performance (in relation with financial institutions for the fund-raising process We identified several motivations including the existence

ACCOUNTING PARADIGM OF LIVED EXPERIENCES IN ACTION RESEARCH: THE CASE OF MALAYSIAN PLANTATION WORKERS

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S. Susela DEVI

2014-11-01

Full Text Available This paper introduces action research as a possible new method to reduce the distance between idealism and accounting practice, thus contributing to the accounting literature. The source of this paper is an on-going large research project. The project has three objectives. Firstly, to provide evidence of the utilisation of accounting methods in the Malaya plantation industry from its earliest beginnings through to the introduction of accounting tools such as budgets, leading to the creation of a social and economic underclass in Malaysia. Secondly, to examine the extent to which accounting information provided in the Annual Reports of Malaysian plantation companies is used in determining the wages of plantation workers on the grounds that workers in the plantation industry have been and still are, among the most poorly paid in Malaysia, and perhaps the world. Interestingly, the wages of plantation workers are determined through a negotiation process between the National Union of Plantation Workers and the Malaysian Agricultural Producers Association. This paper draws from this research project and explicates the utilisation of the Action Research methodology in reporting the “lived experiences” of those affected by Management Accounting budgets and demonstrating how the parties to wage negotiation, the employers, union and employees, can better derive value from accounting information provided within the annual reports of Malaysian plantation companies.

Author-itative interpretation in understanding accounting practice through case research

NARCIS (Netherlands)

De Loo, I.G.M.; Lowe, A.

2012-01-01

The way interviews are used in accounting research, and the way this research is written up, suggests that there is only one way to interpret these interviews. This invests the author(s) with great perceptive power and storytelling ability. What if different assumptions are used about how to

Final report on case studies

DEFF Research Database (Denmark)