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Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011)
Baker, Charles Richard - In: Accounting, Economics, and Law 2 (2012) 1, pp. 1-4
The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as … accounting students and practicing professionals is an important activity which should be encouraged. This organization outline … involve the title, in which it is implied that accounting ethics had something to do with the “near collapse of the world …
Persistent link: https://www.econbiz.de/10014584883
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Auswirkungen der anhaltenden Niedrigzinsen auf das Versicherungswesen
In: Zeitschrift für Wirtschaftspolitik 64 (2015) 2, pp. 189-190
Abstract Helmut Gründl discusses in his paper the effects of the present low interest rate environment on the German life insurance industry. By referring to a recent study of the “International Center for Insurance Regulation”, he assesses insolvency probabilities for life insurers with...
Persistent link: https://www.econbiz.de/10014630826
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Commercial service charge management: benchmarking best practice
Eccles, Timothy; Holt, Andrew; Zatolokina, Anastasia - In: Journal of Corporate Real Estate 13 (2011) 4, pp. 200-215
Purpose – The paper benchmarks compliance for 2010‐2011 with the RICS Code of Practice for Commercial Service Charges 2006. Design/methodology/approach – Whether the proxy adopted is measured by floorspace or number of commercial office buildings, the sample size conforms to Kreycie and...
Persistent link: https://www.econbiz.de/10014851933
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Professional standards and accounting change
Holt, Andrew Derek - In: Journal of Corporate Real Estate 17 (2015) 3, pp. 198-225
achieved against the accounting requirements of the UK RICS Code of Practice, Service Charges in Commercial Property. Design … accounting policies used during the preparation of the service charge accounts; knowing whether the accounts are prepared using … researcher. Originality/value – The study provides a comprehensive longitudinal study of accounting and financial reporting …
Persistent link: https://www.econbiz.de/10014852031
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The proposed changes in accounting for advertising costs: impact on financial statements and managers′ behaviour
Tucci, Louis A.; Tucker, James J. - In: Journal of Consumer Marketing 10 (1993) 4, pp. 37-45
Examines the Accounting Standards Committee′s proposal that all advertising costs other than direct response be …
Persistent link: https://www.econbiz.de/10014849091
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Why Traditional Measures of Earnings Performance May Lead to Failed Strategic Marketing Decisions
Tucker, James J.; Tucci, Louis A. - In: Journal of Consumer Marketing 11 (1994) 3, pp. 4-17
As a result of intense competition, many companies have changed their fundamental marketing strategy from one of diversification of products and services to a well‐focussed, concentrated effort on “core” products, services and markets. Examines the reasons why it has become increasingly...
Persistent link: https://www.econbiz.de/10014849105
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Target costing
Gagne, Margaret L.; Discenza, Richard - In: Journal of Business & Industrial Marketing 10 (1995) 1, pp. 16-22
Focusses on the use of target costing for new product development. This approach concentrates on determining costs for a product during the planning and design stage. Also describes the use of cross‐functional teams made up of industrial marketers, cost accountants and others critical to the...
Persistent link: https://www.econbiz.de/10014843261
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Welfare costs of crime and common violence
Soares, Rodrigo R. - In: Journal of Economic Studies 42 (2015) 1, pp. 117-137
Purpose – Negative effects of crime encompass several different dimensions. As a result, there is no existing methodology capable of dealing with all the relevant issues simultaneously and the interpretation of the estimates currently available lacks theoretical foundation. The purpose of this...
Persistent link: https://www.econbiz.de/10014864226
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True and fair financial reporting: a tool for better corporate governance
Pallisserry, Fincy - In: Journal of Financial Crime 19 (2012) 4, pp. 332-342
on the need for strengthening the law governing true and fair corporate accounting. The first part of the paper … concentrates on nexus between the importance of transparency in accounting embodied under the provisions of the Companies Act in … governing accounting provisions in India and UK is also looked into. Findings – The law governing financial transparancy …
Persistent link: https://www.econbiz.de/10014865531
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Outsourcing decision under Utopian environment
Ray, Amitava; Sarkar, Bijan; Sanyal, Subir - In: Journal of Applied Accounting Research 9 (2008) 3, pp. 181-191
model compares four alternatives: Standard cost accounting, standard theory‐of‐constraints (TOC), LP analysis and an …
Persistent link: https://www.econbiz.de/10014837760