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The objective of this research project was to ascertain the role of management accountants in relation to strategic human resource management (SHRM) and the information provided for SHRM. To achieve this objective four case studies (two UK and two Canadian organisations) were conducted using a...
Persistent link: https://www.econbiz.de/10009435347
of the work itself. During his lecture, he talks about: accounting tools, Fiat car designers, Japan and retirement …, Alfred Sloan and customers, the sequence of functional work, accounting and its functions, personnel as an operating function … computers, the needs of business, hospital, and non-profit organizations, the importance of communication, and change in …
Persistent link: https://www.econbiz.de/10009429635
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781
I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …
Persistent link: https://www.econbiz.de/10009476561
Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …
Persistent link: https://www.econbiz.de/10009457462
descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
received by Notre Dame’s Professor of Accounting, Derek Parkin.Professor Parkin was formally recognised by the Institute of … locally and is a foundation member of the Global Accounting Alliance, a coalition of the world’s premier accounting bodies …
Persistent link: https://www.econbiz.de/10009480701
On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which … leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for … lessors' financial statement after the implementation of the new accounting model for leases. …
Persistent link: https://www.econbiz.de/10009430253