Showing 25,081 - 25,090 of 25,323
This paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so doing, considers some of the numerous theories of motivation. Such theories include Maslow through to equity and...
Persistent link: https://www.econbiz.de/10014928714
The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as...
Persistent link: https://www.econbiz.de/10014928719
The one area in accounting that shows the sign of volatility, unsettlement, and continuous change is accounting …
Persistent link: https://www.econbiz.de/10014928732
The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit...
Persistent link: https://www.econbiz.de/10014928753
This paper reports the results of a postal questionnaire survey of UK primary stakeholders, members of the Institutional Fund Managers Association, as to the definition of the expectations gap, its constituents, and the extent to which the expectations gap might be narrowed by audit regulation....
Persistent link: https://www.econbiz.de/10014928758
Arthur Andersen’s conviction and its decision not to audit public firms will transform the Big 5 into the Big 4. Meanwhile, other Big 4 firms face investigations that threaten their future market shares. The article compares the observed post‐scandal shifts in market share with those...
Persistent link: https://www.econbiz.de/10014928816
empirical evidence as to whether the accounting program has contributed toward lowering the level of communications apprehension … on two groups of accounting students: those who are entering the program and others who are exiting the program. Findings … entered the program and the time when they exited the program, raising a question of the potency of the accounting program in …
Persistent link: https://www.econbiz.de/10014928836
and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting …
Persistent link: https://www.econbiz.de/10014928854
The purpose of this study is to determine whether, in the presence of the 150‐hour requirement, the image of accounting … continues to deter high‐quality students from choosing accounting as a major. This study uses the cognitive theory of planned … behavior as the framework to investigate the factors that limit students' interest in a 150‐hour accounting major. According to …
Persistent link: https://www.econbiz.de/10014928855
In this age of global terrorism, religious scandals, unbridled capitalism, corporate and accounting scandals, greed … with the questions of accounting, ethics, politics, and self‐interest. Shuster was a lawyer with expertise in governmental … accounting and taxation who was commissioned and sent to Iran (known then as Persia) in 1911 to create a system of accounting …
Persistent link: https://www.econbiz.de/10014928859