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Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness 质疑共同控制下的企业合并讨论文件对提高决策有用性的能力
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-12-30 DOI: 10.1111/auar.12360
Aziz El Barnoussi, Ferdy van Beest
{"title":"Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness","authors":"Aziz El Barnoussi,&nbsp;Ferdy van Beest","doi":"10.1111/auar.12360","DOIUrl":"10.1111/auar.12360","url":null,"abstract":"<p>This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 <i>Business Combinations under Common Control</i>. We address issues associated with the approach for applying acquisition accounting and discuss the practicality of the proposed criteria. We question the ability of this new DP to contribute to either decision usefulness or comparability in the presence of non-controlling shareholders. We also address issues related to cost–benefit considerations and (unintended) earnings management opportunities, and propose some adjustments to properly reflect economic substance.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 2","pages":"214-219"},"PeriodicalIF":3.4,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48508314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial: Using Academic Journals as a Conversation 社论:利用学术期刊作为对话
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-12-21 DOI: 10.1111/auar.12359
Michael Bradbury, Bryan Howieson
{"title":"Editorial: Using Academic Journals as a Conversation","authors":"Michael Bradbury,&nbsp;Bryan Howieson","doi":"10.1111/auar.12359","DOIUrl":"10.1111/auar.12359","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"271-272"},"PeriodicalIF":3.4,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47615274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review 公共部门不同层次权责发生制会计:系统文献综述
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-12-09 DOI: 10.1111/auar.12357
Zubir Azhar, Ervina Alfan, Krishnen Kishan, Nurul Husna Assanah
{"title":"Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review","authors":"Zubir Azhar,&nbsp;Ervina Alfan,&nbsp;Krishnen Kishan,&nbsp;Nurul Husna Assanah","doi":"10.1111/auar.12357","DOIUrl":"10.1111/auar.12357","url":null,"abstract":"<p>This paper has two main objectives. Firstly, it reviews relevant literature on the experiences of different levels of governments worldwide in adopting public sector accrual accounting (PSAA). Secondly, it critically analyses these studies and seeks to identify gaps in the extant literature to provide suggestions for future research. We reviewed and analysed 136 peer-reviewed journal articles on PSAA over a 23-year period spanning different levels of government worldwide. Our review and analysis suggest that the adoption of PSAA by different levels of government worldwide has been a long and complex process requiring possibly substantial implementation costs that are undisclosed to the public. Owing to the absence of high-quality research providing empirical evidence of the benefits of PSAA, we conclude that thus far, the benefits of PSAA to government and citizens have yet to be substantiated. A limitation of this paper is that it is confined to the keywords used in the literature search. Nonetheless, the approach of aggregating and analysing these articles collectively allows this paper to not only provide useful insights into understanding the determinants and outcomes of PSAA but also to offer meaningful directions for future research with regards to multi-level PSAA.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 1","pages":"36-62"},"PeriodicalIF":3.4,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41499420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
The Effect of Capitalising Operating Leases On Charities 营运租赁资本化对慈善事业的影响
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-11-01 DOI: 10.1111/auar.12356
Nafiz Fahad, Tom Scott
{"title":"The Effect of Capitalising Operating Leases On Charities","authors":"Nafiz Fahad,&nbsp;Tom Scott","doi":"10.1111/auar.12356","DOIUrl":"10.1111/auar.12356","url":null,"abstract":"<p>This paper examines the effect of capitalising operating leases on the total liabilities to total assets and surplus to total asset ratios for a sample of New Zealand charities. It finds that both ratios have significantly increased post-capitalisation and that expenditures change. This extends the constructive lease capitalisation literature to the not-for-profit sector. This paper also discusses the characteristics of charities’ operating leases and how they differ from the for-profit sector. Overall, this paper provides timely evidence to standard setters, especially considering the current exposure draft converging International Public Sector Accounting Standard lease accounting with International Financial Reporting Standard 16 <i>Leases</i>.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 1","pages":"141-148"},"PeriodicalIF":3.4,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43758133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment 折旧信息对地方政府资本预算的影响:一项调查实验
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-10-25 DOI: 10.1111/auar.12355
Makoto Kuroki
{"title":"Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment","authors":"Makoto Kuroki","doi":"10.1111/auar.12355","DOIUrl":"10.1111/auar.12355","url":null,"abstract":"<p>This study investigates the impact of depreciation practices on the internal decision making of local government (LG) budget officers. Prior studies focus on depreciation practices that influence decision making and policy formulation through financial performance indicators. However, such practices are also expected to affect capital asset management. Specifically, the presence of depreciation information makes it possible for budget officers to account for the burden of current and future generations such as depreciation costs and debt interests when budgeting. Thus, this study tests the impact of depreciation information on capital budgeting by conducting a survey experiment with all 1788 LGs in Japan. A questionnaire was sent to LG budget officers with two patterns of experimental groups: decision making for capital budgeting (a) without depreciation information and (b) with depreciation information. The experimental results show that budget officers’ capital budget decisions are influenced by the presence of depreciation information. This study contributes to accounting and public sector research and practice by showing the impact of depreciation information on the decision making of LG budget officers for capital budgeting.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 2","pages":"201-213"},"PeriodicalIF":3.4,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12355","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47702559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Business Combinations under Common Control: Filling a Gap in IFRS Standards 共同控制下的企业合并:填补国际财务报告准则的空白
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-10-09 DOI: 10.1111/auar.12353
Ann Tarca IASB Member
{"title":"Business Combinations under Common Control: Filling a Gap in IFRS Standards","authors":"Ann Tarca IASB Member","doi":"10.1111/auar.12353","DOIUrl":"10.1111/auar.12353","url":null,"abstract":"<p>The aim of this paper is to explain the International Accounting Standards Board's (IASB) preliminary views for accounting for business combinations under common control, an issue not currently addressed in International Financial Reporting Standards. Such combinations are widespread and the accounting for them is diverse. The IASB's preliminary views aim to reduce diversity in practice and to improve the information provided to investors so they can understand the effects of these transactions and compare companies that undertake them.</p><p>Accounting for business combinations under common control is not currently addressed in International Financial Reporting Standards. The author describes some of the International Accounting Standard Board's proposals to reduce diversity and improve investors’ information in this area.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"321-327"},"PeriodicalIF":3.4,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49546782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Business Combinations under Common Control: Further Considerations 共同控制下的企业合并:进一步考虑
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-10-09 DOI: 10.1111/auar.12352
Michael E. Bradbury
{"title":"Business Combinations under Common Control: Further Considerations","authors":"Michael E. Bradbury","doi":"10.1111/auar.12352","DOIUrl":"10.1111/auar.12352","url":null,"abstract":"<p>This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 <i>Business Combinations under Common Control</i>. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"332-335"},"PeriodicalIF":3.4,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44302178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Business Combinations under Common Control: A Controlling Entity Cost Approach 共同控制下的企业合并:控制主体成本法
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-10-09 DOI: 10.1111/auar.12354
Serene Seah-Tan
{"title":"Business Combinations under Common Control: A Controlling Entity Cost Approach","authors":"Serene Seah-Tan","doi":"10.1111/auar.12354","DOIUrl":"10.1111/auar.12354","url":null,"abstract":"<p>This paper discusses the controlling entity's perspective in business combinations under common control (BCUCC) and suggests some issues for the International Accounting Standards Board (IASB) to consider in its redeliberations on the preliminary views in the Discussion Paper. The paper explains the use of a book-value approach in practice, specifically by listed companies and pre-listing initial public offering (IPO) candidates in Hong Kong, the relevance of the controlling entity perspective and the importance of pre-combination information to users of the financial statements. This paper discusses the controlling entity's perspective in BCUCC and suggests some issues for the IASB to consider in its redeliberations on the preliminary views in the Discussion Paper.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"328-331"},"PeriodicalIF":3.4,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45885400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not-for-profit Sectors 石棉污染:公共、私营和非营利部门的治理和财务报告问题
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-09-21 DOI: 10.1111/auar.12350
Warren McGregor, Brad Potter, Naomi Soderstrom, Kevin Stevenson
{"title":"Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not-for-profit Sectors","authors":"Warren McGregor,&nbsp;Brad Potter,&nbsp;Naomi Soderstrom,&nbsp;Kevin Stevenson","doi":"10.1111/auar.12350","DOIUrl":"10.1111/auar.12350","url":null,"abstract":"<p>We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We argue that entities in both public and private sectors are failing to recognise or appropriately measure liabilities related to asbestos and that the implications of asbestos for assets and expenses in financial statements are rarely reported. While we focus on recognition and measurement implications for Australian entities, we also examine relevant requirements in other jurisdictions and for sustainability reporting.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"307-320"},"PeriodicalIF":3.4,"publicationDate":"2021-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49039489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems 目标成本核算功能与产品创新的关系探讨:信息系统的作用
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-08-25 DOI: 10.1111/auar.12349
Odysseas Pavlatos, Hara Kostakis
{"title":"Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems","authors":"Odysseas Pavlatos,&nbsp;Hara Kostakis","doi":"10.1111/auar.12349","DOIUrl":"10.1111/auar.12349","url":null,"abstract":"<p>The role of management control practices in product innovation is a subject that has received great attention in management control literature. This research explores the relationship between target costing (TC) functionality, the quality of information systems (IS) and product innovation. We conducted an empirical study in 108 large industrial enterprises, which have research and development departments. The results show that there is a positive relationship between TC functionality and product innovation in terms of product newness and innovation rate. A direct effect of the quality of IS information on product innovation was not established but rather it was found that the positive association between the functionality of TC and product innovation is stronger in firms that provide IS information of higher quality as compared to firms that provide IS information of lower quality.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 1","pages":"124-140"},"PeriodicalIF":3.4,"publicationDate":"2021-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12349","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46376116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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