Showing 28,401 - 28,410 of 29,260
preferences test and performance in an entry level accounting course. It develops a structural equation model linking specific … other than accounting enrolled in an introductory accounting course at one mid-sized, public university located in the USA … introductory accounting course. Those teaching an introductory accounting course may elect to take a few minutes to administer …
Persistent link: https://www.econbiz.de/10004966803
Persistent link: https://www.econbiz.de/10004967404
approach to accounting regulation was rules-based in comparison to the principles-based system of the UK . In addition to … adopting an independent standard setting, the International Accounting Standards Board's second principle is aimed at …
Persistent link: https://www.econbiz.de/10005789575
This paper is concerned with International Accounting Standards (IAS) and their impact upon existing accounting … stock exchanges of EU member states to adopt International Accounting Standards by 2005. Others are encouraged to do so … changes within property accounting and the role played by property professionals within that process. This paper examines the …
Persistent link: https://www.econbiz.de/10014851742
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
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
Examines the Accounting Standards Committee′s proposal that all advertising costs other than direct response be …
Persistent link: https://www.econbiz.de/10014849091
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
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
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