History of Accounting eJournal最新文献_第8页

A Review of Modern Collective Risk Theory with Dividend Strategies 现代集体风险理论与股利策略回顾

History of Accounting eJournal Pub Date : 2008-08-01 DOI: 10.2139/ssrn.1242691

Benjamin Avanzi

引用次数: 1

Is it Turned on Now? - Reflections on Undertaking Oral History in Accounting 它现在打开了吗?——关于在会计中开展口述历史的思考

History of Accounting eJournal Pub Date : 2008-07-30 DOI: 10.2139/SSRN.1188878

R. Baskerville

引用次数: 0

Doing God's Work? 做上帝的工作?

History of Accounting eJournal Pub Date : 2008-07-09 DOI: 10.2139/SSRN.1157527

Ehsan H. Feroz

{"title":"Doing God's Work?","authors":"Ehsan H. Feroz","doi":"10.2139/SSRN.1157527","DOIUrl":"https://doi.org/10.2139/SSRN.1157527","url":null,"abstract":"This case highlights the weaknesses of the accrual basis of accounting which provides the theoretical foundations for both the U.S. Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS), in light of recent revelations by several high profile instances of fraudulent financial reporting. While accounting theory is often addressed in an accounting doctoral seminar limited to some high priests only, the implications of accrual-deferral accounting are much more profound and beguiling. It projects an aura of objectivity and scientific precision in measurement that are sorely missing in modern accounting practice. Fortunately or perhaps not so fortunately most people (99%) do not understand the degrees of managerial discretion allowed by both the GAAP and the IFRS in preparing financial statements. While the proponents of the the very strong form of efficient market hypothesis (EMH) contend that an efficient market can see through and peep through any potential foul play managers, individual investors are well advised to look at these financial statements with an appropriate degree of skepticism. Financial statements are not prepared for the man on the Clapham omnibus to take a pleasure reading ride. It is an artful handicraft of the accountants, by the accountants, and for the accountants to interpret only! Naive investors might be up for surprises if they are in a self-help mode.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134078332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Accounting Faculty in Leading U. S. MBA Programs 对会计期刊的熟悉程度和感知质量:美国领先MBA项目高级会计教师的观点

History of Accounting eJournal Pub Date : 2008-04-14 DOI: 10.1111/j.1911-3846.1994.tb00442.x

L. Brown, Ronald J. Huefner

引用次数: 143

Organizational Founding, Strategic Renewal and the Role of Accounting: Management Accounting Concepts in the Formation of the 'Penny Post' 组织创建、战略更新与会计的作用:管理会计概念在“便士邮政”形成中的作用

History of Accounting eJournal Pub Date : 2008-04-02 DOI: 10.2308/JMAR.2008.20.S-1.107

A. Richardson

引用次数: 8

Performance-Based Compensation: How an Oral History Can Inform Our Understanding of Accounting Partnership Income Allocation Models 基于绩效的薪酬:口述历史如何告知我们对会计合伙收益分配模型的理解

History of Accounting eJournal Pub Date : 2007-02-27 DOI: 10.2139/ssrn.1213902

R. Baskerville, J. Beechey

引用次数: 1

Just How Much Bigger is Government in Canada? A Comparative Analysis of the Size and Structure of the Public Sectors in Canada and the United States, 1929-2004 加拿大政府到底有多大?1929-2004年加拿大和美国公共部门规模和结构比较分析

History of Accounting eJournal Pub Date : 2006-10-04 DOI: 10.2139/ssrn.949033

J. Ferris, S. Winer

引用次数: 18

Sham Spes, Part I: The Legal Issues of International Accounting Standards on the Consolidation of Special Purpose Entities 虚假交易，第一部分:国际会计准则对特殊目的实体合并的法律问题

History of Accounting eJournal Pub Date : 2006-05-20 DOI: 10.2139/SSRN.2706253

D. Gololobov, Joseph Tanega

引用次数: 0

They Gotta Quit Kicking My Dog Around, II 他们不能再踢我的狗了

History of Accounting eJournal Pub Date : 2005-12-31 DOI: 10.2139/ssrn.1733266

George J. Staubus

引用次数: 0

Future Directions from the Past - Management and Accounting Discourse in Historical Perspective 从过去看未来的方向——历史视角下的管理与会计话语

History of Accounting eJournal Pub Date : 2005-12-23 DOI: 10.2139/ssrn.1591932

Luca Zan

{"title":"Future Directions from the Past - Management and Accounting Discourse in Historical Perspective","authors":"Luca Zan","doi":"10.2139/ssrn.1591932","DOIUrl":"https://doi.org/10.2139/ssrn.1591932","url":null,"abstract":"This paper reflects on the lack of focus on history characterizing the strategic management field. Reasons and consequences of such a peculiar situation need to be pointed out in order to develop a better history-grounded research approach inside the field. In terms of (the missing) history of thought, a fear of history seems to characterize the field, for a more aware historical understanding of strategic management and practices is likely to question not only notions and concepts, but the very perception of the field as a practically oriented discipline. A lack of historical reflection is usually preferred, wherein strategic management seems to come out of the blue, ignoring its inner evolution over time, and the relationships with previous bodies of knowledge in the business realm, such as for instance administrative sciences and accounting. In terms of the history of practice the situation is - if possible - even worse, with an obscure understanding of contexts and features of managerial practices in the past. Archival research is called for here, drawing on two research projects on pre-industrial revolution context (the Spanish Royal Tobacco Factory in the XVIII century, and the Venice Arsenal in the turn of the XVI century), in order to examine how prior management practices can influence and inform our present understanding of the discipline of strategic management. A less simplistic view of managing practices in the past emerges, which challenges the commonly held cycle of innovation and discontinuity perpetually alleged in the strategic management field to legitimize its own existence as a research area. While strategic management tools show a potential contribution to historical understanding in this archival research, a more historically aware understanding of the evolution of the field is thus intended as a way to falsify strategic management theory.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121786354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 22