{"title":"Applying Balance Score Card for Greek Municipalities","authors":"I. Kosmas","doi":"10.31031/siam.2019.01.000507","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000507","url":null,"abstract":"The balanced record (BSC) was introduced in 1992 by Kaplan and Norton [1] to supply a framework for choosing multiple performance measures targeted on crucial aspects of business Kaplan and Norton developed the BSC to supplement money measures with in operation measures orientated toward customers, internal processes, learning and growth activities [1,2]. Although originally the BSC was designed for the non-public sector, later Kaplan and Norton [1] urged its application to the not-for-profit and public sector, including Municipalities [3]. The BSC was promoted as a tool to develop strategy management, linking ways and performance indicators [4]. Although some experiences of BSC in Municipalities’ Organizations exist, [5-8] but have not been Performed analysis of the implementation process, for Greek Municipalities (G.M.).","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128227706","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":"FRS105","authors":"M. Nandy","doi":"10.31031/siam.2019.01.000505","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000505","url":null,"abstract":"Based on the legislation related to minimum disclosures and principles of FRS 102 (recognition and measurement principles) the FRC introduced FRS 105. The standard FRS 105 was introduced in 2015 for micro entities eligible under company law. There are 3 size classifications of private companiessmall, medium or large. Within the small company classification there is a sub-set called a micro-entity, which is applicable to very small companies. Micro entity category was introduced for accounts falling after 30 September 2013. Companies are classified as micro entities if they meet at least two of the following criteria: sales ≤£632,000, total assets ≤£316,000, and number of employees ≤10 (DBIS, 2013, p. 5). Although, FRS 105 generally follows the principles applied to the main accounting standard in the UK and Republic of Ireland (FRS 102), it is further simplified in terms of recognition, measurement and disclosure. The main intention of this simplified accounting is to reduce the administrative burden for the micro entities. There is also an option under the micro-entity regime to file unaudited abbreviated balance sheet. But in the literature and in practice there exists a contradictory view about loss of information related to micro entities [1,2]. This report will empirically assess the extent that the new micro company regime has been taken up in the UK by an interrogation of the Bureau van Dijk FAME (Financial Analysis Made Easy) database.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131686258","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 Dangers of Cost-Plus Pricing","authors":"Donald E Sexton","doi":"10.31031/siam.2019.01.000504","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000504","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123331052","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":"Revising the Principles of Accounting Class to Reflect Engagement, Innovation and Impact","authors":"Joseph L. Boyd","doi":"10.31031/siam.2019.01.000503","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000503","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126372522","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":"Corporate Culture and Individual Responsibility in Banking","authors":"David T. Llewellyn","doi":"10.31031/siam.2019.01.000502","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000502","url":null,"abstract":"It is ten years since the most serious banking crisis in generations and one that imposed enormous economic and social costs on a wide range of stakeholders. Along with other forms of misconduct trust and confidence in banking has been eroded: there is market research evidence that the reputation and esteem of banks has been badly affected. In the words of the authoritative Group of Thirty: “the reputation of banking and the broader financial sector has deteriorated since the financial crisis and is now at an historical low in terms of trust on the part of clients and customers”. The impact on trust is also seen in the Edelman Trust Barometer 2017.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125273482","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":"Discussion Paper-UK Preferential International Trade and Brexit","authors":"Rachel A English","doi":"10.31031/siam.2019.01.000501","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000501","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128906265","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":"Financial Literacy is Important","authors":"Ayfer Gurun, G. Booth","doi":"10.31031/siam.2020.01.000511","DOIUrl":"https://doi.org/10.31031/siam.2020.01.000511","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130569787","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":"An Analysis of Accounting Quality Using Reformulated Financial Statements","authors":"S. Whisenant","doi":"10.31031/siam.2019.01.000506","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000506","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133951931","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}
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