Strategies in Accounting and Management最新文献

{"title":"A Note on Disruptive Innovation Model of PDD Case","authors":"Steven Si","doi":"10.31031/siam.2021.02.000538","DOIUrl":"https://doi.org/10.31031/siam.2021.02.000538","url":null,"abstract":"Pinduoduo e-commerce platform (NASDAQ: PDD) is a typical latecomer related with disruptive innovation. When Pinduoduo entered China’s e-commerce field in 2015, it already had various e-commerce platforms such as Taobao and others, among which Taobao and Jingdong had a market share of more than 90%. Pinduoduo was facing the market competition situation of oligopoly. Second, Pinduoduo is an undisputed disruptor of the market. Pinduoduo adopts distributed AI technology that is different from other e-commerce companies. It starts from the low-end market with the Pinduoduo mode and develops a lowend market of e-commerce with more than 300 million users in just three years by relying on low-cost commodities [1-3]. At present, the market coverage of Pinduoduo has gradually expanded from the early low-end consumer groups to the middle and high-end consumer groups, with the characteristics of disruptive innovation from the non-mainstream market to the mainstream market; Thirdly, the company of Pinduoduo is registered and operated in mainland China, which is convenient for researchers to observe. More importantly, Pinduoduo successfully launched in the US in July 2018, making its public data more accessible to researchers. Finally, in the e-commerce industry, Taobao (for the first time) took 5 years to go public and Jingdong took 10 years. However, only three years, Pinduoduo successfully landed on NASDAQ in the United States with 344 million active buyers and became the third largest e-commerce company in China after Alibaba and Jingdong. Pinduoduo is a successful business case in the digital age, so how to use business theory to analyze this case? We believe that disruptive models of innovation are good.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133084596","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}

{"title":"The Possibilities of Using Audit as a Tool of Strategic Marketing Control the Research Results","authors":"P. Hadrian","doi":"10.31031/siam.2021.02.000537","DOIUrl":"https://doi.org/10.31031/siam.2021.02.000537","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130665074","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}

{"title":"The Past and Future of the US Corporations","authors":"Karim S Rebeiz","doi":"10.31031/siam.2021.02.000536","DOIUrl":"https://doi.org/10.31031/siam.2021.02.000536","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123997610","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}

{"title":"COVID-19 Boosts the Need for New Competencies for Accountancy Knowledge Workers","authors":"Hussin J. Hejase","doi":"10.31031/siam.2021.02.000535","DOIUrl":"https://doi.org/10.31031/siam.2021.02.000535","url":null,"abstract":"Information and Communication Technology (ICT) resources are considered a major booster to all business functions during the COVID-19 pandemic. In fact, the grand majority of the institutions, in all economic sectors, including education have moved to online work [work from home] and consequently the need for technology literacy as well as information literacy became a much needed competence. These aforementioned literacy competences became salient in Higher Education Institutions (HEIs), more spe-cifically, in their endeavor to train students amid the pandemic harsh health conditions and strict re quirements for health conservation being at home or while at move. This paper aims to shed light on Accounting major students who are more than other are required to cope with the wave of automation which started even before the COVID-19 emergence. Descriptive analysis is performed shedding light on the status quo conditions of students’ preparation and the acquisition of competences much needed in the years to come beyond the pandemic. Secondary data is considered the source of the evidence needed to discuss the issue herein. Findings of this descriptive essay will serve as an eye opener to policy makers in the concerned HEIs and government officers as well.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134258076","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}

{"title":"The Effect of Culture on Feedback","authors":"C. O’Brien","doi":"10.31031/siam.2021.02.000534","DOIUrl":"https://doi.org/10.31031/siam.2021.02.000534","url":null,"abstract":"Organizational culture can be described as the representation of the collective values, beliefs, and mental assumptions which that lead to actions and interpretations regarding proper behavior [1]. It can also include the management style, marketing philosophy, and key strategies of an organization [2]. While organizations develop polices on how to run an organization, the effectiveness of those polices depends on the relationships developed between the leaders and employees within the organization. Leaders have the ability motivate or demoralize employees with their actions and comments.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122239535","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}

{"title":"Integration of Cost Volume Profit Analysis under Uncertainty in Profit Planning: A Current Application","authors":"A. Rahim","doi":"10.31031/siam.2020.02.000533","DOIUrl":"https://doi.org/10.31031/siam.2020.02.000533","url":null,"abstract":"Use of cost-volume-profit analysis for actual planning is often limited by an inability to properly incorporate uncertainty in the analysis when assumptions about known price and costs do not hold. We use currently available analysis software (MAPLE) in this study to demonstrate that uncertainty can be incorporated in Cost-Volume-Profit analysis and planning in practice. We show in our examples that expected selling price and variable cost changes have greater influence on expected breakeven sales levels than the impact of the standard deviations of selling price and variable cost. In particular, decreases in the expected selling price are shown to lead to significantly sharp declines in the expected breakeven quantity. By contrast, when the standard deviations of selling price or variable costs increase, only proportionate increases in the breakeven quantity are observed.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125085599","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}

{"title":"Beaver Pelts as Early Forms of Money in the Economic Sense: Satisfying Store of Value, Unit of Account and Medium of Exchange Requirements","authors":"Paul F. Gentle","doi":"10.31031/siam.2020.02.000532","DOIUrl":"https://doi.org/10.31031/siam.2020.02.000532","url":null,"abstract":"This article examines the special case of beaver pelts, in part of the colonial era, in present-day United States and Canada.When confidence in a system of currency with coins is present, this more conventional form of money takes precedence. A respected economic form of currency with coins has all three elements of money: a medium of exchange, a store of value and as a unit of account.This paper seeks to answer the question of whether beaver and deer pelts satisfied the threerequirements for serving as a form of money. Currently, the Canadian dollar serves as the basis for money in Canada and the U.S. dollar serves as medium of exchange for money in the USA.It has been found that these beaver fur pelts met the three criteria necessary for them to be a type of money, though not as well as some other forms of money.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133728485","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}

{"title":"Taxation and Revenue Extraction: A Snapshot","authors":"Aleksandar Vasilev","doi":"10.31031/siam.2020.02.000531","DOIUrl":"https://doi.org/10.31031/siam.2020.02.000531","url":null,"abstract":"My recent research interest lies in the sphere of government efficiency, and in particular in the sphere of public finance and revenue extraction. In Bulgaria, the poorest EU member state, consumption (VAT) taxation makes almost 45 percent of total tax revenue, and evasion in this category is the largest. I think that it would be interesting to pursue the political economy issue of why the government cannot collect all the VAT. Intimately tied to the question of tax compliance is the issue of the size of the informal sector. One way to approach the issue is to connect the problem to the “fiscal capacity” category introduced in Tabellini, which is also ties to the overall notion of “state capacity” and the quality of institutions. In my earlier work, Vasilev [1], I introduce a rent-seeking technology, where the degree of VAT evasion is determined endogenously, and is captured by a single parameter. In a policy exercise, I tie this parameter to spending on law and order to measure how the decrease in evasion can be beneficial for the population, in the sense that higher revenue can be then spent on public goods. There is need in my view to go deeper and understand better why the evasion exists. Is it an information problem, i.e., tax authorities using risk-based analysis to determine the auditing probability, and some people fall under the radar, as the cost of checking everyone is too high. Is it a principal-agent problem e.g., Minister vs Prime Minister, or Minister vs administration, or government vs population, the latter becoming a re-election issue? Is it the fact the people are using more tax consultants to avoid taxes legally? Incorporating those mechanisms in a dynamic general equilibrium model, would potentially allow us to get a quantitative measure of the degree of evasion. Later, in Vasilev [2], I delve deeper and model the degree of evasion as a quadratic function of the consumption tax rate itself-the higher the rate, the higher the incentive to evade taxes. Bulgaria is a good testing case for the theory, as it features a non-differentiated VAT rate-20 percent (with the exception of the tourism tax-8 percentwhich is a tax on exports anyway). This modeling choice is able to generate a hump-shaped consumption-Laffer curve. To my knowledge, this is the only mechanism that can generate a peak in the consumption tax revenue as a function of the VAT rate in a plausible range of 0-100 percent. My follow-up work in Review of Economics deals with the optimal fiscal policy and the tax mix of consumption tax revenue vs income taxation, while Vasilev [3] performs the optimal policy exercise in the context of VAT evasion. In addition, for countries depending on indirect taxation, it might be interesting to measure the relative elasticity of demand and supply with respect to the VAT rate, in order to see change in the relative tax burden of VAT changes. This could be established through the use of a carefully designed experiment. An experiment cou","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"311 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124920592","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}

{"title":"Efficiency in European Central Banks: The Role of Economic Freedom","authors":"Juan Cándido Gómez Gallego","doi":"10.31031/siam.2020.02.000529","DOIUrl":"https://doi.org/10.31031/siam.2020.02.000529","url":null,"abstract":"The analysis of the efficiency of central banks has become a main topic of management and political strategies in the banking sector. This paper applies a non-parametric approach with random in order to analyze the efficiency of European central banks during the period 2010-2012. We analyzed the effect that the dimensions of the so-called Economic Freedom have in the sample of OCDE countries. The results show that central banks could increase their efficiency by enforcing policies to reduce the perception of corruption, the performance of an adequate regulatory financial system, the strengthening of rights and economic progress.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133566811","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}

{"title":"Strategic Implications of the C19 Pandemic for Non-Executive Directors","authors":"Tasawar Nawaz","doi":"10.31031/siam.2020.02.000530","DOIUrl":"https://doi.org/10.31031/siam.2020.02.000530","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128322270","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}