Search Results - subject:"Accounting practices"

From learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902

Fabre, Karine; Michailesco, Celine - In: Accounting History Review 20 (2010) 1, pp. 67-90

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/10008502955

The deployment of contemporary management accounting practices in Canadian firms: a contingency approach

Pollanen, Raili M.; Abdel-Maksoud, Ahmed B. - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 134-152

deployment of contemporary management accounting practices (CMAPs), as well as several contingent factors associated with their …

Persistent link: https://www.econbiz.de/10008755147

Cultural effects on accounting practices and investment decisions

Leonard, Karen Moustafa; Slaubaugh, Michael; Wang, Hwei … - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 156-170

Due to increasing globalisation, accounting practices and individual investment decisions are no longer constrained by …

Persistent link: https://www.econbiz.de/10008755348

The deployment of contemporary management accounting practices in Canadian firms : a contingency approach

Pollanen, Raili M.; Abdel-Maksoud, Ahmed B. - In: International journal of managerial and financial accounting 2 (2010/2011) 2, pp. 134-152

Persistent link: https://www.econbiz.de/10011416890

Statistical Treatment of Accrual of Intereston Debt Securities

Wright, Chris; Joisce, John - International Monetary Fund (IMF) - 2001

When new international statistical standards were published in 1993, one of the major changes to the recommended presentation of the system of national accounts and the balance of payments was the adoption of accruals reporting for income and expenditure. However, as countries have begun to...

Persistent link: https://www.econbiz.de/10005599305

Systemic Weaknesses of Budget Management in anglophone Africa

Lienert, Ian; Sarraf, Feridoun - International Monetary Fund (IMF) - 2001

This paper examines the merits of the British budget management system that was inherited in Anglophone African countries and which has changed substantially in the United Kingdom since the 1960s. It considers whether the disappointing budgetary performance in Africa is due to weaknesses in the...

Persistent link: https://www.econbiz.de/10005605219

The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies

Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284

There have been several studies of the diffusion of new management accounting practices. Respondents were asked to … level of benefit for 15 new accounting practices. The survey includes a sample of 119 large and medium-sized privately owned … projects on new accounting practices in their organisation. This might lead to poor performance and high failure rates. …

Persistent link: https://www.econbiz.de/10005078510

The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies

Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284

Persistent link: https://www.econbiz.de/10008538699

Powerful friends: the institutionalisation of corporate accounting practices in an Australian religious/charitable organisation

Irvine, Helen J. - 2000

been the need for such organizations to achieve financial legitimacy. This can be achieved by means of their accounting … practices, as they demonstrate a level of financial accountability that proves them to be legitimate recipients of funds from …

Persistent link: https://www.econbiz.de/10009437767

Good, Bad or Ugly?on the Effects of Fiscal Rules with Creative Accounting

Milesi-Ferretti, Gian-Maria - International Monetary Fund (IMF) - 2000

Do fiscal rules likely lead to fiscal adjustment, or do they encourage the use of ‘creative accounting’? This question is studied with a model in which fiscal rules are imposed on ‘measured’ fiscal variables, which can differ from ‘true’ variables because there is a margin for...

Persistent link: https://www.econbiz.de/10005769283