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Accounting Information Systems: The Role of Management Developed Systems 会计信息系统:管理发达系统的作用
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35407
Martin Fahy, Ciarán Murphy
{"title":"Accounting Information Systems: The Role of Management Developed Systems","authors":"Martin Fahy, Ciarán Murphy","doi":"10.52399/001c.35407","DOIUrl":"https://doi.org/10.52399/001c.35407","url":null,"abstract":"A major revolution has taken place in the past 25 years in the technology and systems for processing organisational data. Alongside these developments there has been a dramatic growth in the direct use of IT as personal support tools by those in staff and managerial roles. Groups such as accountants, production planners, and others are now developing their own systems to help enhance the role that they play in the organisation. Despite these developments the focus in accounting research and textbooks remains on accounting information systems - systems developed typically by IS departments. The research reported in this paper is based on interviews with 51 managers (including 26 accountants) in 26 Irish and UK organisations during 1994/95 and sought to examine the role played by Management Developed Systems in organisational planning and control. The results of this research show that in many cases the activities in which managers are engaged are such that it is unlikely that IS staff have the level of knowledge and understanding needed to provide the information/analysis that managers require. Formalised requirements specification by IS staff in many cases acts as a discontinuity in the processing of information during task performance, while Management Developed Systems allow the additional knowledge acquired during task performance to be encompassed in the information processing and decision making.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123872904","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 Glimpse at Irish Accounting History 爱尔兰会计史一瞥
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35406
P. Clarke
{"title":"A Glimpse at Irish Accounting History","authors":"P. Clarke","doi":"10.52399/001c.35406","DOIUrl":"https://doi.org/10.52399/001c.35406","url":null,"abstract":"This paper initially argues for the importance of the study of accounting history. Following this, the paper looks at some sources of reference which provide some possibilities for future researchers of Irish accounting history. It also provides the first account of the dissemination of accounting/book-keeping knowledge throughout Ireland in the eighteenth century.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114482940","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: 9
Auditor Underreporting and Premature Sign-off: A Behavioural Study 审计师少报和过早签字:一项行为研究
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35405
Richard A. Bernardi, Donald F. Arnold
{"title":"Auditor Underreporting and Premature Sign-off: A Behavioural Study","authors":"Richard A. Bernardi, Donald F. Arnold","doi":"10.52399/001c.35405","DOIUrl":"https://doi.org/10.52399/001c.35405","url":null,"abstract":"This study examined the potential for auditors to underreport the time spent on an audit task or to underaudit when encountering time-budget pressures. The sample includes 152 managers and 342 seniors who responded to a vignette in which auditor history and an audit’s time-budget status were manipulated. The results indicate that underreporting is still a problem that may occur in over 67 per cent of the overtime situations. The research indicates that auditors with a history of time-budget problems are more likely to underreport but not to sign off prematurely.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122994257","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: 4
COMPASS a Bank Lending Adviser Expert System COMPASS银行贷款顾问专家系统
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35409
A. Sangster, Christina Mulligan
{"title":"COMPASS a Bank Lending Adviser Expert System","authors":"A. Sangster, Christina Mulligan","doi":"10.52399/001c.35409","DOIUrl":"https://doi.org/10.52399/001c.35409","url":null,"abstract":"The increasing complexity of the financial world, and high levels of losses in the late 1980s and early 1990s, have led the banking sector to question the effectiveness of traditional techniques used to assess the risks inherent in commercial loans - that is, commercial risk. This paper describes the problems associated with theoretical models developed to detect future business failure, namely their emphasis on financial data and their consequent inability to represent the reality of the process of assessing bank commercial risk. It then outlines the development and structure of COMPASS, the Bank of Scotland’s lending adviser expert system which has succeeded in capturing and modelling the inherent risk of the Bank of Scotland’s lending process.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133322537","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
What’s Wrong With Green Accounting and Auditing Prescription? Selling the Wood as Well as the Trees 绿色会计审计处方错在哪里?卖树也卖木
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35401
J. Haslam, S. Gallhofer, H. S. Tsen
{"title":"What’s Wrong With Green Accounting and Auditing Prescription? Selling the Wood as Well as the Trees","authors":"J. Haslam, S. Gallhofer, H. S. Tsen","doi":"10.52399/001c.35401","DOIUrl":"https://doi.org/10.52399/001c.35401","url":null,"abstract":"A number of contributors to the literature have - apparently in the name ofthe green - portrayed green accounting and auditing as problematic. The further mobilisation and prescription of green accounting and auditing are, for these contributors, overly centralist, interventionist and narrowly technicist. Yet, if the potential environmental threat is significant, and if a more voluntarist approach to environmental reporting responds marginally to that threat, at best, the sensitivity and cautions of those contributors who draw upon trends in contemporary theorising may constitute a misplaced emphasis. Indeed, attention may even ironically be displaced from substantive concerns.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121339000","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: 6
A Case for Capital Asset Consumption Accounting: The Demand for Local Public Goods in Ontario 资本资产消费核算案例:安大略省对地方公共产品的需求
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35400
R. Eden
{"title":"A Case for Capital Asset Consumption Accounting: The Demand for Local Public Goods in Ontario","authors":"R. Eden","doi":"10.52399/001c.35400","DOIUrl":"https://doi.org/10.52399/001c.35400","url":null,"abstract":"Public policies, including those with respect to make or buy decisions, estimates of the publicness and congestibility of local public goods, and of income and tax price elasticity are affected by the measure of expenditure of local governments. This paper presents the findings of an empirical study that supports the inclusion of asset consumption on the full accrual basis in the expenditure of local governments. The study estimates capital consumption using expenditure data for the period 1977 to 1988 for Ontario municipalities, a much longer time period than typically available for this type of study. The study contributes to the Accounting literature by providing theoretical and empirical support for accrual-based accounting for capital assets in a Not-for-Profit setting.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122450485","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
Changes in FTSE 100 Index and Shareholders’ Returns 富时100指数的变化和股东回报
Accounting, Finance & Governance Review Pub Date : 1996-12-31 DOI: 10.52399/001c.35402
P. McIlkenny, K. Opong, I. D. Watson
{"title":"Changes in FTSE 100 Index and Shareholders’ Returns","authors":"P. McIlkenny, K. Opong, I. D. Watson","doi":"10.52399/001c.35402","DOIUrl":"https://doi.org/10.52399/001c.35402","url":null,"abstract":"This study examines whether significant excess returns accrue to the shareholders of firms coming in and out of the FTSE around the day of the FTSE Steering Committee Meeting. It appears that there is a gradual rise in cumulative excess returns for firms entering the FTSE about nine days before the Steering Committee Meeting takes place. There is slight positive gain in price for firms entering the FTSE. The findings of the study indicate that firms going out of the FTSE experience negative excess returns three days prior to the Steering Committee Meeting, as well as significant abnormal trading activity on some days following the meeting.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"245 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1996-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122927929","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: 2
Some Determinants of Student Performance in University Accounting Examinations 影响大学生会计考试成绩的若干因素
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35412
P. Clarke
{"title":"Some Determinants of Student Performance in University Accounting Examinations","authors":"P. Clarke","doi":"10.52399/001c.35412","DOIUrl":"https://doi.org/10.52399/001c.35412","url":null,"abstract":"This paper is concerned with one aspect of the efficiency of accounting education, that is the pass/fail performance of students at examinations. The paper initially looks at the two main elements of the admissions policy into Irish universities, namely the CAO preferences and CAO points. In addition, the impact of prior study of accounting on examination performance is investigated. The results of this study indicate that prior exposure to accounting (categorised between Leaving Certificate, Intermediate Certificate and none at all) was the most significant determinant of performance in first year exams but was of lesser importance in the second year exams.Also, there was a very strong relationship between performance in the mid-course MCQ exam and Summer exams in first year. Overall CAO points were related to overall score but not to pass/fail classification. However, there may be other important (but overlooked) variables which could be used to explain performance. There are a number of important implications arising from this study for overall admissions policy for Business Studies programmes and the allocation of teaching resources.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1995-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116945787","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 Importance of Marginal Tax Rate on the Decision to Take a Private Pension Plan: A Study of the Charactertistics of Private Pension Holders 边际税率对私人养老金计划决策的重要性——基于私人养老金持有人特征的研究
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35413
Charles R. Hickson, Deirdre. McClay
{"title":"The Importance of Marginal Tax Rate on the Decision to Take a Private Pension Plan: A Study of the Charactertistics of Private Pension Holders","authors":"Charles R. Hickson, Deirdre. McClay","doi":"10.52399/001c.35413","DOIUrl":"https://doi.org/10.52399/001c.35413","url":null,"abstract":"Previous work in the area of pension provision in the United Kingdom has concentrated on the personal and job characteristics of holders. This paper draws on the theoretical approach of the United States literature. The study is based on the tax shelter view of pensions and, as a result, it examines the influence of wealth factors, especially marginal tax rate, on the pension decision. It concentrates on two decisions: whether or not to join an occupational pension scheme and whether or not to take a personal pension plan. The results indicate that certain wealth factors are influential to the pension decision, but labour related characteristics are also highly significant. Marginal tax rate does not appear to be a significant factor.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1995-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122683003","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
Women in Accounting: Career Progression Preliminary Investigation 会计女性:职业发展初步调查
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35410
P. Barker, Kathy Monks
{"title":"Women in Accounting: Career Progression Preliminary Investigation","authors":"P. Barker, Kathy Monks","doi":"10.52399/001c.35410","DOIUrl":"https://doi.org/10.52399/001c.35410","url":null,"abstract":"This paper presents the findings of a preliminary investigation into the comparative career progression offemale and male Irish Chartered Accountants. The paper describes the use of a focus group interview which was initiated as a preliminary stage to an empirical study. The findings of the focus group are not presented as an end in themselves, but rather, as a source of rich information which provides direction for further research. The specific areas which emerged which led to further research were that women may bring different qualities to the profession which are not being encouraged, that women may be suppressing those qualities, that women experience obstacles to their career advancement which are not experienced by men, that women have different career aspirations and that women do not favour a quota system of promoting women to increase their visibility in top management.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1995-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116756434","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
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