Accounting Perspectives最新文献

Budget Variance Analysis Case: Contrasting Excel with Tableau* 预算差异分析案例：Excel 与 Tableau 的对比*

IF 1.6

Accounting Perspectives Pub Date : 2024-12-08 DOI: 10.1111/1911-3838.12383

Alexey Nikitkov

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引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则（FRAS）加拿大角

IF 1.6

Accounting Perspectives Pub Date : 2024-12-08 DOI: 10.1111/1911-3838.12388

引用次数: 0

Pino's Pizza: An Instructional Case* 皮诺披萨：教学案例*

IF 1.6

Accounting Perspectives Pub Date : 2024-12-08 DOI: 10.1111/1911-3838.12385

Staci A. Kenno, Barbara J. Sainty, Daniel Mancini

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引用次数: 0

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies* 劳伦森大学财务丑闻：会计与审计缺陷*

IF 1.6

Accounting Perspectives Pub Date : 2024-12-08 DOI: 10.1111/1911-3838.12381

Marc Pilon, Jo-Anne Ryan

引用次数: 0

Kingston Student Housing Co-operative: Budgeting and Governance in a Global Crisis* 金斯顿学生住房合作社：全球危机中的预算和治理*

IF 1.6

Accounting Perspectives Pub Date : 2024-11-11 DOI: 10.1111/1911-3838.12382

Ryan Stack, Bertrand Malsch

{"title":"Kingston Student Housing Co-operative: Budgeting and Governance in a Global Crisis*","authors":"Ryan Stack, Bertrand Malsch","doi":"10.1111/1911-3838.12382","DOIUrl":"https://doi.org/10.1111/1911-3838.12382","url":null,"abstract":"This field research case focuses on a housing cooperative based in Kingston, Ontario. The key issue is the need to craft a budget to support the general manager, Brent Bellamy, as he plans for the coming academic year. Because of the COVID-19 pandemic, Queen's University suspended in-person classes for the 2020–2021 school year. The Kingston Student Housing Co-operative (KSHC) depends on student members who attend Queen's to stay in its rooms and participate in its operations and governance structure. With Queen's effectively shutting down, KSHC's key source of funds will be absent for the coming year. Brent needs help recalculating the budget for the coming year, leading to advice on some of his strategic options. He is also worried about other issues at KSHC: (1) the organization's long-time bookkeeper has just given notice of her intent to retire, and he must evaluate the bookkeeping tasks that were her responsibility; (2) he has concerns about the governance structure, which sees a lack of continuity in the board of directors between years; and (3) KSHC was considering a significant build project prior to the COVID-19 pandemic that Brent would like to advance. In considering these issues, Brent must acknowledge and respect the unique nature of a cooperative as a member-owned nonprofit organization based on certain cooperative principles.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 4","pages":"613-628"},"PeriodicalIF":1.6,"publicationDate":"2024-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12382","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142860853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Investing in Netflix: Accounting for Content Assets* 投资Netflix：内容资产核算*

IF 1.6

Accounting Perspectives Pub Date : 2024-10-09 DOI: 10.1111/1911-3838.12377

Darren Henderson

引用次数: 0

Investing in Canadian Senior Housing Companies: Chartwell, Sienna, and Extendicare* 投资加拿大老年住房公司：Chartwell， Sienna和Extendicare*

IF 1.6

Accounting Perspectives Pub Date : 2024-09-26 DOI: 10.1111/1911-3838.12375

Alisher Mansurov, Marc Pilon

引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则》（FRAS）加拿大角

IF 1.6

Accounting Perspectives Pub Date : 2024-09-15 DOI: 10.1111/1911-3838.12379

引用次数: 0

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States* 青少年金融教育与金融知识之间的关系：加拿大和美国的文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2024-07-23 DOI: 10.1111/1911-3838.12366

Folasade Adesina, Carla Carnaghan, James Smith

{"title":"The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*","authors":"Folasade Adesina, Carla Carnaghan, James Smith","doi":"10.1111/1911-3838.12366","DOIUrl":"https://doi.org/10.1111/1911-3838.12366","url":null,"abstract":"Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets. However, the fact that relatively little research on financial literacy has been published in accounting journals suggests that few accounting academics are aware of, interested in, or motivated to work on the topic. This review helps to identify what we know about the effectiveness of financial education programs intended specifically for young adults, who constitute the demographic group likely to gain the most from improved financial literacy. Our review identifies factors that impinge both on the effectiveness of financial education programs and the research examining these programs. Noteworthy factors include (1) a lack of theoretical frameworks to guide the programs and research on the programs, (2) a tendency for outcome measures to capture financial knowledge rather than financial behaviors, and (3) the need for stronger research designs. We also note some possible instructional design considerations in developing financial education programs and highlight financial literacy as a promising area of research for accounting academics. Our findings can help guide improvements to financial education programs and encourage further research to assess the effectiveness of financial literacy programs.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"49 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141777717","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

An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry* 审计行业的技术创新探索：颠覆理论在受监管行业的应用*

IF 1.6

Accounting Perspectives Pub Date : 2024-07-08 DOI: 10.1111/1911-3838.12367

Krista Fiolleau, Carolyn MacTavish, Errol Osecki, Linda Thorne

{"title":"An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry*","authors":"Krista Fiolleau, Carolyn MacTavish, Errol Osecki, Linda Thorne","doi":"10.1111/1911-3838.12367","DOIUrl":"10.1111/1911-3838.12367","url":null,"abstract":"Technological innovation is increasing throughout the audit industry. Although prior research has explored how specific technological innovations have influenced the audit product and the profitability of the audit, the strategic implications of technological innovation for the audit industry have yet to be examined. To address this issue, we adopt Christensen's seminal theory of technological innovation (introduced in his 1997 book The Innovator's Dilemma) to gain insight into the results of 27 semistructured interviews with auditors and audit technical specialists. Consistent with Christensen's sustaining and efficiency strategic responses, our findings suggest that, at this time, technology is primarily being used by the audit industry to strengthen the audit industry's ability to serve mainstream clients by providing a “higher-quality” and lower-cost audit to replace menial tasks that historically have been done by junior auditors. We find that industry-disruptive new market entry is currently prevented by regulatory and professional barriers; however, strategic disruption to the audit industry appears inevitable as technology is already being used in audits of nonregulated markets by new entrants. Strategically, the audit industry will survive in its current recognizable form only if self-disruption occurs before the regulatory barriers are dropped, which requires significant upskilling in the industry to ensure that firms have the skills to be first movers whenever technological innovations are introduced.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"403-445"},"PeriodicalIF":1.6,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12367","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141575832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0