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International Journal of Critical Accounting最新文献

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Revenue generation and rural development in Nigeria: a case study of Bende and Ikwuano local government area in Abia state 尼日利亚的创收和农村发展:以阿比亚州本德和伊库瓦诺地方政府地区为例
International Journal of Critical Accounting Pub Date : 2017-07-12 DOI: 10.1504/IJCA.2017.10005950
Kanu Clementina, Idume Gabriel Isu
{"title":"Revenue generation and rural development in Nigeria: a case study of Bende and Ikwuano local government area in Abia state","authors":"Kanu Clementina, Idume Gabriel Isu","doi":"10.1504/IJCA.2017.10005950","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10005950","url":null,"abstract":"In Nigeria, corruption has hindered the development of local government areas. This study critically evaluated tax collection as the source of revenue generation and its impact on rural development. In order to achieve this, multiple regressions were used to analyse the data. The results show that total tax collected has a positive relationship with revenue generated. The provision of social amenities has an inverse relationship with total tax collected. Granger causality test underscore the uni-directional causality from revenue generation and provision of social amenities. Therefore, all should endeavour to pay their taxes. Government should provide all the necessary amenities and make available financial services to the people. This will enhance their contributions to economic, social development and overall gross domestic product.. The implication is that there will be improved standard of living, self reliance and eradication of poverty in the country.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127456763","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: 0
On neo-colonialism and the colonisation of accounting research 论新殖民主义与会计研究的殖民化
International Journal of Critical Accounting Pub Date : 2017-04-17 DOI: 10.1504/IJCA.2017.10004442
W. Huber
{"title":"On neo-colonialism and the colonisation of accounting research","authors":"W. Huber","doi":"10.1504/IJCA.2017.10004442","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10004442","url":null,"abstract":"While assertions of the colonisation of accounting research have occasionally been made in the accounting literature, not only has there been no systematic examination of the evidence that supports these conclusions, no evidence has yet been proffered. This paper explores whether accounting research has been colonised by considering sociologically the essential elements of colonisation and whether they can be applied to accounting research. A critical examination of the elements of colonisation - control over communication, capital, culture, and education; elitism; and English as the dominant language - finds that accounting research has been colonised by acts of symbolic violence, which has resulted in misrecognised class distinctions and neo-colonial dependency relationships within accounting research. It urges accounting researchers recognise the neo-colonial power relationships that have been imposed upon them by the cultural imperialism of the dominant research culture.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121815646","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: 0
Small business units in Cameroon: the current informal situation and perspectives for a total state control 喀麦隆的小企业单位:目前的非正式情况和国家完全控制的前景
International Journal of Critical Accounting Pub Date : 2017-04-17 DOI: 10.1504/IJCA.2017.10004473
J. Degos, Guy Djongoué
{"title":"Small business units in Cameroon: the current informal situation and perspectives for a total state control","authors":"J. Degos, Guy Djongoué","doi":"10.1504/IJCA.2017.10004473","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10004473","url":null,"abstract":"In all countries, small business units form the core of the local economy, but they receive the lowest subsidies, and benefit very little from public and tax favours schemes. In this paper, part of our work is devoted to a theory of state control over private entities and on the behaviour of Cameroonian businessmen to constraints imposed by OHADA accounting system on the one hand. The work on the other hand also present some thoughts on how the business structures of these countries could evolve under the framework of a control theory. The African reality, where electronic data processing, and social networking sites are on the agenda, combines with the pressures of governments an inquisition to the limit of bearable. These governmental constraints will lead in the long term to the disappearance of the informal sector.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131843238","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: 0
Academic freedom and a critique of 'top quality' accounting research 学术自由和对“高质量”会计研究的批评
International Journal of Critical Accounting Pub Date : 2017-04-17 DOI: 10.1504/IJCA.2017.083636
B. Committe
{"title":"Academic freedom and a critique of 'top quality' accounting research","authors":"B. Committe","doi":"10.1504/IJCA.2017.083636","DOIUrl":"https://doi.org/10.1504/IJCA.2017.083636","url":null,"abstract":"The retraction of articles, suspected to be fraudulent in their nature, in so-called 'top quality' accounting research journals is a reason the quality of accounting research should not be judged, and never should have been judged, by the mere reputation of the journal in which the published article appears. Instead, accounting research articles should be judged, and always should have been judged, by the content of the article published regardless of where it is published. Judging the quality of research by mere reference to the journal in which it is published is irrational. And, more importantly, making faculty personnel decisions based, at least in part, on the judged 'quality' of someone's research, much less on the mere 'quality' of the journal in which it is published, is a denial of the academic freedom to which all faculty are entitled in their research and teaching.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"197 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133015058","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: 0
Double-entry bookkeeping as an institution 复式记帐作为一种制度
International Journal of Critical Accounting Pub Date : 2017-04-17 DOI: 10.1504/IJCA.2017.083638
Masaya Fujita
{"title":"Double-entry bookkeeping as an institution","authors":"Masaya Fujita","doi":"10.1504/IJCA.2017.083638","DOIUrl":"https://doi.org/10.1504/IJCA.2017.083638","url":null,"abstract":"The subject of the relation between DEB and capitalism is a matter of the historical character of DEB. Generally speaking, profit and loss calculation that many accounting scholars stress, seems to be common to all histories of economic activities. I believe that even Robinson Crusoe calculated profit and loss in a solitary island in the distant ocean. Therefore, it may be difficult for the historical character to be clarified from the view point of the function of calculating profit and loss. However, DEB has another function of dividing profit. Here, I am elucidating the ground that this latter function has made DEB become an important institution in capitalistic society.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121939728","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: 0
Regulating financial crises in the USA, the dialectic and beyond part A 美国金融危机监管的辩证法与超越A部分
International Journal of Critical Accounting Pub Date : 2017-04-17 DOI: 10.1504/IJCA.2017.10004437
Aida Sy, A. Tinker
{"title":"Regulating financial crises in the USA, the dialectic and beyond part A","authors":"Aida Sy, A. Tinker","doi":"10.1504/IJCA.2017.10004437","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10004437","url":null,"abstract":"Regulation against the next final crises is a tragic tale of regulatory missteps. Regulators are cowered by congressmen who are in the pockets of lobbies and vested interests. The Volker Rule that attempts to separate the high risk investments by the large banks from their commercial banking (the latter is FDIC insured) and the banks have lobbed to have their high risk investments protected by the FDIC funds. The Volker Rule simply attempted to prevent the banks high risk investments from enjoying a back stop using the public funded FDIC. Without Volker, the banks would engage in what is termed a 'morale hazard'. Volker's original simple one-page solution has been batter-down by congressional lobbies into a 100 pages plus list of 'exceptions' (read loop-holes).","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121495172","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: 0
New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach 《国际会计准则第38号——无形资产》演变过程中发现的新拐点:一种关键方法
International Journal of Critical Accounting Pub Date : 2016-11-28 DOI: 10.1504/IJCA.2016.10001300
N. Ienciu, I. Ienciu
{"title":"New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach","authors":"N. Ienciu, I. Ienciu","doi":"10.1504/IJCA.2016.10001300","DOIUrl":"https://doi.org/10.1504/IJCA.2016.10001300","url":null,"abstract":"The purpose of this paper is to identify new inflection points in the development of IAS 38 Intangible Assets in order to provide a comprehensive image of its evolution. This paper develops the inflection point theory proposed before by Ienciu and Matis (2014). By means of this theory, new inflection points are identified and analysed based on two determining factors: period of time expressed in months for each stage and amplitude expressed in number of comments letters received following the publication of a discussion paper/exposure draft. The paper results may help academics, practitioners and corporate reporting regulators better identify each change occurred in the evolution of IAS 38. By identifying new inflection points in the development of IAS 38, having had significant contribution to the inflection point theory in the accounting field, opportunities for future research are identified. The study extends the existing literature in the field of inflection point theory and highlights the contributions of different fields of interest in the inflection point arena.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133507534","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: 1
Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market “四大审计”真的更好吗?-对德国审计市场的“四大二分法”的一些评论
International Journal of Critical Accounting Pub Date : 2016-11-28 DOI: 10.1504/IJCA.2016.10001290
Daniel Worret
{"title":"Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market","authors":"Daniel Worret","doi":"10.1504/IJCA.2016.10001290","DOIUrl":"https://doi.org/10.1504/IJCA.2016.10001290","url":null,"abstract":"In the green paper 'Audit policy: lessons from the crisis' of 2010, the European Commission discussed a break up of Big Four audit firms, since high market concentration was considered as a threat to independency. Our results suggest that concentration in the market for audits of German listed companies is persistently high. Regarding audit quality, clients of Big Four auditors show significantly lower amounts of discretionary accruals and lower likelihoods of error findings by the German enforcement system than clients of non-Big Four firms. When controlling for firm-specific characteristics, the difference remains observable only for the enforcement-error-proxy. The results suggest that differences in discretionary accruals might not primarily be influenced by auditor choice, but by different firm-characteristics between Big Four and non-Big Four clients. Nevertheless, while Big Four auditors might not be able to better constrain earnings management than non-Big Four auditors, they seem to be more successful in preventing 'real' accounting mistreatments, indicating higher audit quality.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115505919","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: 1
Methods for the analysis of verbal reporting instruments - a comparison of different approaches 分析口头报告工具的方法-不同方法的比较
International Journal of Critical Accounting Pub Date : 2016-11-28 DOI: 10.1504/IJCA.2016.10001382
Sebastian P. Koch
{"title":"Methods for the analysis of verbal reporting instruments - a comparison of different approaches","authors":"Sebastian P. Koch","doi":"10.1504/IJCA.2016.10001382","DOIUrl":"https://doi.org/10.1504/IJCA.2016.10001382","url":null,"abstract":"The quality of disclosures and other reporting instruments in written language cannot be measured directly. Based on the analysis of Spearman's rank correlation coefficients, this paper provides a comparison of different content analysis techniques by applying those to the reports regarding the internal control and risk management system relevant for the accounting process of the German DAX-30 companies for the fiscal year 2011. The results show that computerised measures lead to similar results as qualitative disclosure quality measures on a firm level (except for density of provided information). The exception for density might be driven by information overload or by the fact that the applied disclosure score does not capture all relevant information. However, on the item level the keyword analysis does not provide similar results as the disclosure score methodology. Therefore it seems to be indispensable to rely on researchers judgments if beyond disclosure quality on a firm level also the content should be examined.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129623650","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: 0
Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting 财务会计与外部审计中重要性判断的增加:德国与国际标准制定的关键性比较
International Journal of Critical Accounting Pub Date : 2016-11-28 DOI: 10.1504/IJCA.2016.080496
Cristina Müller-Burmeister, Patrick Velte
{"title":"Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting","authors":"Cristina Müller-Burmeister, Patrick Velte","doi":"10.1504/IJCA.2016.080496","DOIUrl":"https://doi.org/10.1504/IJCA.2016.080496","url":null,"abstract":"The materiality principle supports the information function of accounting in order to enhance investors' decisions. Therefore, materiality guides the entity to present relevant information and to prevent information overload. This decision is mostly subjective and is based primarily on the individual's judgement in applying vague legal concepts. This could result in a greater expectation gap between management information and investors' understanding. The EU accounting directive 2013/34/EU standardises materiality to harmonise with International Financial Reporting Standards (IFRS). However, the German legislator did not change the national accounting rules German Commercial Code (GCC). Moreover, the new EU audit regulation (EU) No 537/2014 requires the disclosure of the quantitative level of materiality thresholds in the audit report. Guidelines remain inadequate, although they are intended to provide clearly defined rules and to avoid boilerplate checklists. Our paper focuses on a conceptual comparison of materiality between the GCC and IFRS/ISA, and on the implications for eliminating the challenge involved in information overload.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123828380","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: 1
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