Search Results - subject:"STANDARDS"

Die Entwicklung der japanischen Rechnungslegung : Institutionen, Rechnungslegungsgrundsätze und Publizität

Laffert, Hans-Bodo von - 1997

Persistent link: https://www.econbiz.de/10004342835

Guidelines for financial reporting standards

Solomons, David - 1997

Persistent link: https://www.econbiz.de/10004444509

Quality costing: the application of the process model within a manufacturing environment

Goulden, Clive; Rawlins, Louise - In: International Journal of Operations & Production Management 17 (1997) 2, pp. 199-210

Discusses the second implementation phase of a quality costing system in a large engineering company providing capital plant for the nuclear and defence industries. Explains that the system is based on an adapted version of the process model outlined in BS 6143: Part 1: 1992, and was adapted to...

Persistent link: https://www.econbiz.de/10014790721

The values of TQM in the revised ISO 9000 quality system

Yung, Winco K.C. - In: International Journal of Operations & Production Management 17 (1997) 2, pp. 221-230

Assesses the latest revisions to the ISO 9000 quality system, which seek to embrace the principles of total quality management (TQM) more closely. Highlights some of the TQM elements introduced into the system, such as: quality improvement; management commitment with a greater emphasis on...

Persistent link: https://www.econbiz.de/10014790723

The new AACSB accreditation standards: a prospect of tiering?

McKenna, John F.; Cotton, Chester C.; Van Auken, Stuart - In: Journal of Organizational Change Management 10 (1997) 6, pp. 491-502

tiers of accredited schools implied by the new AACSB accreditation standards. Discusses implications. …

Persistent link: https://www.econbiz.de/10014891557

Viewpoint: code of ethics or no code of ethics ‐ a university experience

Doost, Roger K. - In: Managerial Auditing Journal 12 (1997) 1, pp. 31-34

Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than developing a new set of codes, greater emphasis...

Persistent link: https://www.econbiz.de/10014929556

Auditor independence: an international perspective

Vanasco, Rocco R.; Skousen, Clifford R.; Roger Santagato, L. - In: Managerial Auditing Journal 12 (1997) 9, pp. 498-505

Examines the role of professional associations and governments in developing and promulgating standards to foster …. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting …

Persistent link: https://www.econbiz.de/10014929603

Viewpoint: Ethical standards or accounting standards for developing countries: which one should come first?

Doost, Roger K. - In: Managerial Auditing Journal 12 (1997) 9, pp. 506-508

With the formation of the International Accounting Standards Committee in the 1970s the natural progression in the 1980 …‐setting body wished to do was to introduce these countries to the codified set of international accounting standards. Raises the … international accounting standards on developing countries, at this time, is still hasty and immature. …

Persistent link: https://www.econbiz.de/10014929604

Attribute Dependence and the Provision of Quality

Degryse, Hans; Irmen, Andreas - C.E.P.R. Discussion Papers - 1997

, insufficient. As a result, a regulator might want to impose either minimum or maximum quality standards. …

Persistent link: https://www.econbiz.de/10005504663

Progenitors of modern management accounting concepts and mensurations in pre-industrial England

Scorgie, Michael - In: Accounting History Review 7 (1997) 1, pp. 31-59

activities on landed estates. In addition, evidence is presented which shows that concepts of production standards and standard … standards; standard costs; cost allocation; performance analysis; and relevant costs. …

Persistent link: https://www.econbiz.de/10005483268