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The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems
Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management : the journal of Warsaw … 11 (2019) 1, pp. 81-92
The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and … analysis were used to test whether there is a relationship between overhead costs and the differences in the results of ABC and … overhead cost and the differences in the results of ABC and TDABC systems. Accordingly, when the overhead costs are increased …
Persistent link: https://www.econbiz.de/10012024189
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Socially responsible investments in financial statements of Polish public companies
Remlein, Marzena - In: European Financial and Accounting Journal 13 (2018) 3, pp. 37-54
Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...
Persistent link: https://www.econbiz.de/10012623005
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Assessing the Impact of IPSAS on financial reporting and public management in Greece
Gkouma, Olympia G.; Filos, John - In: SPOUDAI - Journal of Economics and Business 72 (2022) 1/2, pp. 56-79
The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...
Persistent link: https://www.econbiz.de/10014477243
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Digitalization and the Challenges for the Accounting Profession
Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - 2019
Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...
Persistent link: https://www.econbiz.de/10012141522
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Non-audit services and financial reporting quality : evidence from 1978 - 1980
Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
Persistent link: https://www.econbiz.de/10009241457
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When organizations deinstitutionalize control practices : a multiple-case study of budget abandonment
Becker, Sebastian D. - 2015
Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...
Persistent link: https://www.econbiz.de/10010499572
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Management Practices in Australasian Ethical Investment Products : A Role for Regulation?
Guthrie, James P. - 2011
This paper adds to the literatures on socially responsible investment (SRI), investment management, regulation of financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and regulated social reporting in financial services....
Persistent link: https://www.econbiz.de/10013131362
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Balanced Scorecard Practices Amongst Thai Companies : Performance Effects
Guthrie, James P. - 2011
Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...
Persistent link: https://www.econbiz.de/10013131363
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Intellectual Capital and the Capital Market : A Review and Synthesis
Guthrie, James P. - 2011
Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market.Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...
Persistent link: https://www.econbiz.de/10013131396
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Using Spreadsheet to Programme and Generate ‘Individualised Accounting Questions’
Nnadi, Matthias - 2011
The increasing number of students in business schools has resulted in a large population of students taking different accounting courses. It therefore creates a daunting challenge for tutors to undertake an effective assessment of students' knowledge in the various accounting topics. The paper...
Persistent link: https://www.econbiz.de/10013131528