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Acounting Educators Prepare for the 21st Century 会计教育工作者为21世纪做准备
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35418
Gary L. Sundem
{"title":"Acounting Educators Prepare for the 21st Century","authors":"Gary L. Sundem","doi":"10.52399/001c.35418","DOIUrl":"https://doi.org/10.52399/001c.35418","url":null,"abstract":"Accounting education in the United States is in the midst of change, with the Accounting Education Change Commission as a catalyst. This paper explores the forces motivating the changes, the types of changes needed, and the reactions of universities to the need for change. To produce graduates prepared for the accounting profession in the twenty-first century, programmes need to define accounting broadly, teach a process of problem solving, not just knowledge of techniques, rules, and regulations, and create an applicationfor life-long learning.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"13 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":"132875741","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
Returns and Volatility: A Study of the Irish Equity Market 回报与波动:爱尔兰股票市场研究
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35411
Tat Y. Choi, L. Murray
{"title":"Returns and Volatility: A Study of the Irish Equity Market","authors":"Tat Y. Choi, L. Murray","doi":"10.52399/001c.35411","DOIUrl":"https://doi.org/10.52399/001c.35411","url":null,"abstract":"In an important advance, Merton (1980) proposed that the development of reliable variance estimation models would play an important part in the study of price volatility. In practice, this implies that pricing models should take account of heteroscedasticity. The development of ARCH models (Engle, 1982) is important, as they do this by specifically defining the changing conditional variance. They have had a tremendous impact on financial research. This paper examines the relation between stock returns and volatility, using Irish market data. The two basic hypotheses are: (1) that expected returns are positively related to expected volatility, (a higher risk premium would be required in compensation for higher risk exposure). and (2) unexpected returns are purported to be negatively related to unexpected volatility (a higher than average return may cause a decrease in volatility). Market volatility is examined, using ARMA models. They allow the estimation of expected volatility. Conditional variances are also generated, using a number of variants of the ARCH models. The significance of different possible relationships can then be tested.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"06 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":"129930841","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
Interim Financial Reporting: Theory and Practice in Ireland 中期财务报告:爱尔兰的理论与实践
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35414
Robert Kirk
{"title":"Interim Financial Reporting: Theory and Practice in Ireland","authors":"Robert Kirk","doi":"10.52399/001c.35414","DOIUrl":"https://doi.org/10.52399/001c.35414","url":null,"abstract":"The paper investigates the accounting theory and practice in the preparation of interim financial statements with particular reference to the current regulatory framework contained within the Stock Exchange requirements. Recent developments are discussed including the proposals of the Cadbury Report and the ICAEW consultative document to improve the informational content of these reports. The main part of the paper investigates current practice in Ireland and outlines the weaknesses in the current system and puts forward a number of recommendations that should be seriously considered by a future standard setting body for incorporation into current practice.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"117 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":"116052979","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
The Role of the Management Accountant in Implementing Decision-Support Systems: Some Empirical Evidence 管理会计在实施决策支持系统中的作用:一些经验证据
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35416
Ciarán Murphy, John Currie, Martin Fahy
{"title":"The Role of the Management Accountant in Implementing Decision-Support Systems: Some Empirical Evidence","authors":"Ciarán Murphy, John Currie, Martin Fahy","doi":"10.52399/001c.35416","DOIUrl":"https://doi.org/10.52399/001c.35416","url":null,"abstract":"In a previous paper (Currie et al., 1992) we outlined the theoretical basis of a CIMA-sponsored research study into the application of the concept of ‘Decision-Support Systems’ (DSS) to the work of management accountants. The empirical part of this study (carried out through postal questionnaires and, subsequently face-to-face interviews) has now been completed. In this paper, we report on some of the research findings. Most of our findings are supportive of the hypothesis that management accountants do provide meaningful decision-support to senior managers. Management accountants are generally aware of a need to provide more than purely structured modelling and reporting, given the complexity of senior-level decision-making in organisations. Senior managers are generally of the opinion that the management accountants who make the greatest contribution to their organisations are those who have a comprehensive understanding ofthe complexities of managerial decision-making, and who have the flexibility and business knowledge needed in order to support this decision-making. The management accountants who are least highly valued by their managers are those whose activities are limited to implementing traditional periodic reporting systems.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"50 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":"131566547","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
Recording the Human Resource of Football Players as Accounting Assets: Establishing a Methodology 足球运动员人力资源计入会计资产:建立方法
Accounting, Finance & Governance Review Pub Date : 1995-12-31 DOI: 10.52399/001c.35415
Stephen Morrow
{"title":"Recording the Human Resource of Football Players as Accounting Assets: Establishing a Methodology","authors":"Stephen Morrow","doi":"10.52399/001c.35415","DOIUrl":"https://doi.org/10.52399/001c.35415","url":null,"abstract":"This paper considers the accounting treatment adopted by professional football clubs in respect of their principal resource: the rights to services that the players are expected to provide. Preliminary empirical research is carried out into the accounting treatments adopted by clubs in Scotland in respect of costs connected with their players. Following on from this, three valuation methodologies are identified and evaluated, each of which is either currently used in accounting practice by one or more clubs, or is used in some form in the existing market place for players.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 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":"129515204","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: 8
The Influence of Client Integrity and Competence and Auditor Characteristics on Materiality Estimates 客户诚信和能力及审计师特征对重要性估计的影响
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35419
Richard A. Bernardi, Donald F. Arnold
{"title":"The Influence of Client Integrity and Competence and Auditor Characteristics on Materiality Estimates","authors":"Richard A. Bernardi, Donald F. Arnold","doi":"10.52399/001c.35419","DOIUrl":"https://doi.org/10.52399/001c.35419","url":null,"abstract":"This research investigates the influence of client integrity and competence as well as firm and individual auditor differences on materiality estimates. In a laboratory setting, a case study was administered to 494 auditors (152 managers and 342 seniors) from five Big Six firms. The subjects were randomly assigned to one of three client types: high integrity and competence, low integrity and competence, and a control group (no explicit evaluation of client integrity and competence). The results indicate that materiality estimates were influenced by: (1) client integrity and competence, (2) moral judgement, (3) auditor experience, and (4) the individual accounting firms.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130060353","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: 16
FRS 1 Cash Flow Statements: A Survey of the Implementation of the Standard to Irish Published Accounts 财务报告准则第1号现金流量表:对爱尔兰公布账户实施该标准的调查
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35432
R. Kirk, M. J. Smyth
{"title":"FRS 1 Cash Flow Statements: A Survey of the Implementation of the Standard to Irish Published Accounts","authors":"R. Kirk, M. J. Smyth","doi":"10.52399/001c.35432","DOIUrl":"https://doi.org/10.52399/001c.35432","url":null,"abstract":"This paper addresses the historical background to the development of FRS 1 including a brief discussion of cash as an alternative to funds flow. The objective ofFRS 1 is investigated together with a brief summary of the key contents of the standard as a prelude to a survey analysing the first Irish published accounts based on the new standard. The main part of the paper consists of a detailed survey on how Irish public companies, North and South, have interpreted the new statement. The problem areas of acquisitions, the use of the direct method for reporting operating cash flows and the definition of cash equivalents are also reviewed to see how Irish companies have coped with the change in the accounting rules. The paper concludes by recommending a number of possible changes that should be examined by the Accounting Standards Board (ASB) with a view to improving the utility of the statement.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121172628","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
Accounting Practice: An Empirical Study of Practitioners’ Experiences N 会计实务:从业人员经验的实证研究
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35429
Noel Hyndman
{"title":"Accounting Practice: An Empirical Study of Practitioners’ Experiences N","authors":"Noel Hyndman","doi":"10.52399/001c.35429","DOIUrl":"https://doi.org/10.52399/001c.35429","url":null,"abstract":"A number of USA studies have highlighted significant differences between accounting students’ expectations of a career in accounting practice and the actual experiences of practitioners. This phenomenon has been described as occupational reality shock (ORS) and it has been suggested that its existence may lead to, inter alia, excessive staff turnover, low morale of those in accounting practice and failure of accounting firms to attract the best graduates. This study examines whether such a gap exists between students’ expectations and accounting staff experiences in an Irish university context. The results of a cross-sectional study are presented, compared with results of a similar USA study and discussed.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122711832","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
Utilising the Information in Security Prices Within Strategic Management Accounting 证券价格信息在战略管理会计中的应用
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35433
Vincent O'Connell
{"title":"Utilising the Information in Security Prices Within Strategic Management Accounting","authors":"Vincent O'Connell","doi":"10.52399/001c.35433","DOIUrl":"https://doi.org/10.52399/001c.35433","url":null,"abstract":"A key element in the development of management accounting information systems is the identification of data sources from which strategically relevant information can be obtained. The argument forwarded in this paper is that the information content of security prices is a rich, relatively unbiased, timely and easily accessible data source which has a potentially fruitful role within the realm of strategic management accounting. The central aim of the present work is to encourage inter-disciplinary research on the potential of this information source for activities such as environmental scanning, budgeting/planning and competitor analysis.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128053286","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
Management Accounting Systems: Some Field Evidence From Sixteen Multi-National Companies in Ireland 管理会计制度:来自爱尔兰16家跨国公司的实地证据
Accounting, Finance & Governance Review Pub Date : 1994-12-31 DOI: 10.52399/001c.35434
Tony O'Dea, P. Clarke
{"title":"Management Accounting Systems: Some Field Evidence From Sixteen Multi-National Companies in Ireland","authors":"Tony O'Dea, P. Clarke","doi":"10.52399/001c.35434","DOIUrl":"https://doi.org/10.52399/001c.35434","url":null,"abstract":"Apart from surveys by Clarke (1992) and NUlty (1992), little is known about the management accounting systems used by Irish manufacturing firms. While both surveys provide some useful insights, further research is needed. The purpose of this paper is to present the findings of semistructured interviews with 16 financial controllers in large, multi-national companies operating in Ireland. A range of attitudes became evident in relation to existing cost systems. There was virtually no use of activity based costing; there was limited application of just-in-time systems; quality issues were important in most companies but formal cost of quality reports were generally absent.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1994-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125645791","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: 14
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