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International Journal of Critical Accounting最新文献

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Critical theory: Immanuel Kant's critics of philosophy-critical accounting 批判理论:康德对哲学批判会计的批判
International Journal of Critical Accounting Pub Date : 2016-11-28 DOI: 10.1504/IJCA.2016.10001419
Aida Sy
{"title":"Critical theory: Immanuel Kant's critics of philosophy-critical accounting","authors":"Aida Sy","doi":"10.1504/IJCA.2016.10001419","DOIUrl":"https://doi.org/10.1504/IJCA.2016.10001419","url":null,"abstract":"This paper attempts to provide a definition of critical accounting using the methodology used by Kant in modern philosophy. The article attempts to show that critical theory can be applied to various disciplines. The paper argues that markets studies research failed to conduct a proper search for the truths and that critical accounting is the branch of accounting and business that has attempted to investigate the financial crises in capitalism. The article provides a discussion on the role of auditors and corporate governance, the financial crisis of 2008 and the various capital markets regulations and laws in the USA from President Roosevelt to President Obama.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"39 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":"126482663","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
Preparers' perceptions on the consequences of introducing IFRS for SMEs - evidence from German small and medium-sized entities 编制人对引入《中小型企业国际财务报告准则》后果的看法——来自德国中小型企业的证据
International Journal of Critical Accounting Pub Date : 2016-11-28 DOI: 10.1504/IJCA.2016.10001297
Markus Grottke, Th Späth, Felix Haendel
{"title":"Preparers' perceptions on the consequences of introducing IFRS for SMEs - evidence from German small and medium-sized entities","authors":"Markus Grottke, Th Späth, Felix Haendel","doi":"10.1504/IJCA.2016.10001297","DOIUrl":"https://doi.org/10.1504/IJCA.2016.10001297","url":null,"abstract":"In July 2009, the IASB published the IFRS for SMEs, and this standard was amended only recently, in 2015. The standard seems to be successful. Within its short lifetime 89 jurisdictions have already made use of it. Ongoing debates have taken place over whether this standard is well suited to be introduced throughout Europe and in most other non-adopting countries. We present the results of an online survey carried out among German SMEs. In the study, we focus on trying to determine whether the IFRS for SMEs meets SMEs' needs, whether it makes international comparability possible and what impact can be expected to result from controversial disclosures. Finally, we seek an overall judgment on all the issues mentioned in the survey. Drawing on the partial least square method, we then provide a causal analysis which diagnoses how the different answers contribute to the overall judgment. We discuss these results.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"1 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":"132676355","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
Post-consolidation cash reserve volatility, bank credits and economic growth in Nigeria 合并后现金储备波动、银行信贷与尼日利亚经济增长
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077555
Barine Michael Nwidobie
{"title":"Post-consolidation cash reserve volatility, bank credits and economic growth in Nigeria","authors":"Barine Michael Nwidobie","doi":"10.1504/IJCA.2016.077555","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077555","url":null,"abstract":"Post-consolidation variations in banks' cash reserves by the Central Bank of Nigeria, are seemingly frequent, aimed at controlling cash availability at banks, cost of credit, and credit advances to facilitate sectoral and overall GDP growth. Research results of analysed data of banks' cash reserves, bank credit, GDP and cash holdings by banks from 2004-2014 using GARCH model show that there exists volatility in the study variables; and a positive and significant relationship exists between volatility in banks' cash reserves and cash held by banks in Nigeria and volatility in bank credit indicating that cash reserve requirement as a liquidity management tool is ineffective in Nigeria in controlling bank lending suggesting that reserve requirements may not effectively constrain bank lending as banks seem to circumvent regulatory controls, creating credit through other means. This necessitates the Central Bank of Nigeria to opt for other liquidity management tools such as introduction of changes in credit window that would enhance cash management. The positive and significant relationship between volatility in bank credit and Nigeria's GDP necessitates the implementation of monetary policies aimed at increasing credit advances to increase production and economic growth.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116820179","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
Decentralisation and tax interactions between actors: what lessons the Cameroonians experience? 权力下放和参与者之间的税收互动:喀麦隆人有什么经验教训?
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077551
Louis Ndjetcheu
{"title":"Decentralisation and tax interactions between actors: what lessons the Cameroonians experience?","authors":"Louis Ndjetcheu","doi":"10.1504/IJCA.2016.077551","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077551","url":null,"abstract":"The purpose of this article is to question the relevance of the theoretical foundations of tax interactions between actors within the framework of administrative decentralisation in Cameroon. Indeed, the theoretical research reflects two explanatory logics to these interactions. The first assumes the potential mobility of tax-bases of Tiebout (1956), Zodrow and Mieszkowski (1986), Wildasin (1988) and Hoyt (1991). The second is based on the agency relationship between the actors through the assumption of political competition comparison by Hirschman (1970), Brennan and Buchanan (1980). In Cameroon, a theoretical study of decentralisation shows that the legislature opted for a part in a tax equalisation as a solution to the phenomenon of spatial segregation or 'social apartheid' and to the other hand to a centralised tax management level of the central government to curb the dangers of the mobility of the tax-base and political sanction by the population - voter. Therefore, two major lessons from this: first, 'the local tax policy is specific to each country and takes into account the contextual specificities' and second, 'the choice of tax decentralisation must take into account the mobility of tax-bases'.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130193245","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
A critical perspective on intellectual capital non-financial reporting 非财务报告中智力资本的批判视角
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077549
N. Ienciu, I. Ienciu
{"title":"A critical perspective on intellectual capital non-financial reporting","authors":"N. Ienciu, I. Ienciu","doi":"10.1504/IJCA.2016.077549","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077549","url":null,"abstract":"The aim of the present paper is to examine intellectual capital (IC) non-financial reporting endeavours and critically analyse how they have been highlighted within the literature. Taking into consideration that the implication of this paper for both academics and practitioners is to create a continued discourse about the importance of reporting non-financial information related to IC the paper investigates how IC non-financial reporting might continue to develop. The dataset for this analysis is based on examining IC literature including works of Danish Ministry of Science, Technology and Innovation (DMSTI) and European Commission.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131506378","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
Coercive media pressures on Indonesian companies' labour communication 媒体对印尼公司劳工沟通的强制压力
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077550
Fitra Roman Cahaya, S. Porter, G. Tower
{"title":"Coercive media pressures on Indonesian companies' labour communication","authors":"Fitra Roman Cahaya, S. Porter, G. Tower","doi":"10.1504/IJCA.2016.077550","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077550","url":null,"abstract":"This study examines links between media pressures and Indonesian Stock Exchange (IDX) listed companies' Labour Practices and Decent Work Disclosures (LPDWD). The results show that there are 95 labour-related articles found in Kompas from 1 July 2006 to 30 June 2007. The level of annual report disclosures in 2007 ranges from just under 1% to 100% of companies communicating labour-related information. Correlation analysis reveals that the link between media exposure and firms' communication is significant and positive. The most apparent effect of media is on employee benefit issues. This finding supports the premise of coercive isomorphism. There are, however, major differences between individual LPDWD media exposure items and company reporting. The media intensively highlights Injury Rates and contract employment issues whereas Indonesian companies focus their labour disclosures more on training and Employee Diversity information. This implies that companies in this developing nation window-dress their annual reports to avoid communicating controversial issues especially where they do not perform well. Despite media exposure, it is the government that has greater influence on companies' labour disclosures, pushing companies to continue adopting certain practices and disclose particular issues which contribute to strengthening the Indonesian economy.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130982815","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: 5
Making better decisions: incorporating self, others, choice and environment into the process 做出更好的决定:将自我、他人、选择和环境纳入决策过程
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077552
S. Briggs, Scott Copeland
{"title":"Making better decisions: incorporating self, others, choice and environment into the process","authors":"S. Briggs, Scott Copeland","doi":"10.1504/IJCA.2016.077552","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077552","url":null,"abstract":"This paper explains how the decision-making model often presented to first year accounting students and subsequently adopted by accountants is limiting. It for one thing denies the 'self' and the real consideration of 'others'. We suggest that by adopting some philosophers' concepts, decisions by individuals and teams might be improved; in particular philosophies of Marx, Jung and Sartre. We discuss the merits of West's (2008) alternate decision-making model, based on the concept of choice by Sartre, and how decision-making processes could be altered to improve performance. We also discuss the decision-making steps that consider concept of self through personality as identified by Jung and listed in the Myers-Briggs type indicator (MBTI) literature. Finally we identify decision-making steps to include the concept of the chaotic environment by Marx. We conclude that with the inclusion of the concepts of self and the chaotic environment into West's model decision makers can arrive at a more holistic outcome.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115732066","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
Proposal for university-wide PhD programme of study the purpose of which is to promote innovation in accounting (and other discipline) research 提议在全校范围内设立博士课程，目的是促进会计(及其他学科)研究的创新
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077524
B. Committe
{"title":"Proposal for university-wide PhD programme of study the purpose of which is to promote innovation in accounting (and other discipline) research","authors":"B. Committe","doi":"10.1504/IJCA.2016.077524","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077524","url":null,"abstract":"The American Accounting Association has reported a lack of vitality in accounting research. This paper proposes to reform doctoral education for accounting and all other disciplines such that the question the researcher asks is the primary consideration and the research methodology chosen is subordinate, but appropriate, for the question asked. Research methodologies, methods, and techniques should adjust to the question asked rather than adjusting the question asked to any particular research methodology, method, or technique.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128778576","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
The volatility of exchange rate between the US dollar and African emerging currencies: analysing by GAS-GARCH-Student-t model 美元与非洲新兴货币汇率波动:基于GAS-GARCH-Student-t模型的分析
International Journal of Critical Accounting Pub Date : 2016-07-06 DOI: 10.1504/IJCA.2016.077538
Abdelkader Mohamed Sghaier Derbali, Aida Sy
{"title":"The volatility of exchange rate between the US dollar and African emerging currencies: analysing by GAS-GARCH-Student-t model","authors":"Abdelkader Mohamed Sghaier Derbali, Aida Sy","doi":"10.1504/IJCA.2016.077538","DOIUrl":"https://doi.org/10.1504/IJCA.2016.077538","url":null,"abstract":"The fundamental study focuses on estimating the volatility of exchange rate returns between the US dollar and African emerging currencies based on GAS-GARCH-student t model. Moreover, we employ the GAS-GARCH-student-t to update the time-varying parameter using the scaled score function of the likelihood function. Empirically, the paper utilises daily exchange rate data between the US dollar and three African emerging currencies (Egyptian Pound, Nigerian Naira, and South African Rand) spanning from January 1, 2000 to December 31, 2014. Clearly, it is found that the exchange rate returns between the US dollar and African emerging currencies undergo from the volatility clustering phenomenon and that there exists a highly time-varying variance in the exchange rate series that has to be appropriately dealt with, while modelling exchange rates return series. Thus, we can show the existence of high dependence between the US dollar and the African emerging currencies which explain the economic and financial dependency between the USA and the African emerging countries.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125560342","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: 3
Professionalism and professionalisation ethics in business and industry 商业和工业中的专业精神和职业道德
International Journal of Critical Accounting Pub Date : 2016-04-25 DOI: 10.1504/IJCA.2016.076082
T. Tinker, Aida Sy, Emanuel Saxe
{"title":"Professionalism and professionalisation ethics in business and industry","authors":"T. Tinker, Aida Sy, Emanuel Saxe","doi":"10.1504/IJCA.2016.076082","DOIUrl":"https://doi.org/10.1504/IJCA.2016.076082","url":null,"abstract":"The New York Times, reports, that: \"The financial meltdown has sent the literary-minded scurrying back to the classics for insight and succor. The exploits of the Ponzi artist Bernie Madoff remind us of THE GREAT GATSBY (F. Scott Fitzgerald, 1950) or THE WAY WE LIVE NOW [Anthony Trollope, 1941] So when hard-core free-marketeers like Richard Posner (2009) started to question the efficacy of capitalism, the works of Karl Marx are being fished out of the dustbin of history. Most classical critiques of capitalism are much-mentioned but rarely read in the original, these were the kind of books that people routinely cite without really knowing what's in them\" (The New York Times International Edition, July 2009).","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133130751","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
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