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FASB Damage Control for Small and Medium-Size Firms: A Strategy to Influence Rule-making

Buckmaster, Dale - In: American Journal of Business 7 (1992) 2, pp. 11-17

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most … medium-size firms. It includes a brief discussion of the potential economic consequences of new accounting rules and of the …

Persistent link: https://www.econbiz.de/10005546514

A Performance Model for Staff Internal Auditors: Implications for Personnel Management

Larkin, Joseph M.; Schweikart, James A. - In: American Journal of Business 7 (1992) 2, pp. 19-24

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient...

Persistent link: https://www.econbiz.de/10005546516

Cross-functional Interface of Marketing and Accounting: Value Chain Analysis

Stephens, James A.; Archambault, Jeffrey - In: American Journal of Business 13 (1998) 1, pp. 31-40

this broadened perspective. Additionally, several changes in management accounting such as the use of activity …

Persistent link: https://www.econbiz.de/10005546517

An Investigation of Auditor and Client Tenure

Sinason, David H.; Jones, Jefferson P.; Shelton, Sandra … - In: American Journal of Business 16 (2001) 2, pp. 31-40

The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...

Persistent link: https://www.econbiz.de/10005546518

Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession

Marques, Pedro; Azevedo-Pereira, José - In: Journal of Business Ethics 86 (2009) 2, pp. 227-242

Persistent link: https://www.econbiz.de/10005547492

Arrow: A flexible architecture for an accounting and charging infrastructure in the Next Generation Internet

Fankhauser, George; Stiller, Burkhard; Plattner, Bernhard - In: Netnomics 1 (1999) 2, pp. 201-223

discussions on multiple service classes in the Internet, architectures for charging and accounting have to be revisited, too … and accounting platform will never be accepted by the community. In this paper a novel and flexible architecture for … charging and accounting is proposed that provides a wide range of mechanisms and lets researchers experiment in an environment …

Persistent link: https://www.econbiz.de/10005547730

Considerations regarding some external influences on the Romanian accountancy reform

Man, Mariana; Mihăilă, Emilia; Monea, Alin - In: Annals of the University of Petrosani, Economics 3 (2003), pp. 141-146

The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform … change old accounting system with a new one takes over from french. This passage to french accounting system makes in many … International Accounting Standard …

Persistent link: https://www.econbiz.de/10005403682

Considerations on the Budgeting of Production Expenses in the Coal Mining Industry

Dina, Ionela Claudia - In: Annals of the University of Petrosani, Economics 8 (2008), pp. 139-144

Business activity must take place permanently in the relationship of balance between revenue and expenditure. Thus, the question that is raised in front of managers of coal mines is to find ways to enable them to reduce and control the balance of the relationship said, and on this basis to meet...

Persistent link: https://www.econbiz.de/10005403709

A better way to account for fiat money at the Central Bank

Colignatus, Thomas - EconWPA - 2005

Proper monetary accounting rules are: (1) Central Banks should conform to the practice of the US Federal Reserve to …

Persistent link: https://www.econbiz.de/10005408128

Accounting for the 'Lost Decade' in Japan

Chakraborty, Suparna - EconWPA - 2004

promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

Persistent link: https://www.econbiz.de/10005412818