Search Results - subject:"Accounting practices"

Changes in Inventories in the National Accounts

Fassler, Segismundo; Shrestha, Manik L. - International Monetary Fund (IMF) - 2003

The principles underlying the recording of changes in inventories are explained in the System of National Accounts, 1993 (1993 SNA), but operational guidelines on their measurement are lacking. This paper elaborates specific statistical techniques and their underlying assumptions for calculating...

Persistent link: https://www.econbiz.de/10005263775

Changes in management accounting practices in Malaysia

Zainun Tuanmat, Tuan; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) 3, pp. 221-242

current changes. To do this they need to reconsider their existing management accounting practices more than ever. Therefore …, this study is carried out to determine how changes in management accounting practices in Malaysian manufacturing companies … in management accounting practices increased over the five year period from 2003 to 2007. The changes mostly occurred …

Persistent link: https://www.econbiz.de/10014675856

Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Islam, Muhammad; Dellaportas, Steven - In: Social Responsibility Journal 7 (2011) 4, pp. 649-664

Purpose – The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh...

Persistent link: https://www.econbiz.de/10015021986

The Development of Accounting and Reporting in Ghana

Assenso-Okofo, Oheneba; Ali, Muhammad Jahangir; Ahmed, … - In: The International Journal of Accounting 46 (2011) 4, pp. 459-480

, and policymakers to improve the corporate reporting and accounting practices. Urgent measures need to be undertaken to …

Persistent link: https://www.econbiz.de/10010572313

Changes in management accounting practices in Malaysia

Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 221-242

Persistent link: https://www.econbiz.de/10009350703

The benefits of management accounting practices in manufacturing and service firms: a Finnish study

Agbejule, Adebayo; Huusko, Jonna - In: International Journal of Services, Economics and Management 3 (2011) 4, pp. 354-375

range of traditional and contemporary Management Accounting Practices (MAPs) in Finland. The findings indicate that overall …

Persistent link: https://www.econbiz.de/10009353011

Performance Budgeting; Is Accrual Accounting Required?

Diamond, Jack - International Monetary Fund (IMF) - 2002

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems...

Persistent link: https://www.econbiz.de/10005769238

From quasars to bus stops and numbers – how a time-network is used and organised within accounting practice

Frandsen, Ann-Christine - Handelshögskolan, Göteborgs Universitet - 2002

This paper starts out with a study of accounting practices in a Public Transport Organisation. A performative … accounting practices are intertwined with the construction of time and place. The construction of time seems to be quite central … other parts of the world where human beings conduct activities. <p> Accounting practices are intertwined with the …

Persistent link: https://www.econbiz.de/10005802328

MULTIDIMENSIONAL PERFORMANCE MEASUREMENT IN ISLAMIC BANKING

Mohamed, Ehab K. A. - In: Global Journal of Business Research 4 (2010) 3, pp. 47-60

Most of the studies that have examined management accounting practices have done so irrespective of the nature and … accounting practices. Hence, this study investigates the impact of the nature and characteristics of organizations on management … accounting practices, in particular on non-financial performance measurement practices in the banking sector. Several Islamic …

Persistent link: https://www.econbiz.de/10011205859

From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902

Fabre, Karine; Michaïlesco, Céline - Université Paris-Dauphine (Paris IX) - 2010

During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and...

Persistent link: https://www.econbiz.de/10011074454