Australian Accounting Review最新文献_第9页

Accounting for Zoo Animals: It Is a Jungle Out There 动物园动物会计:外面是一片丛林

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-01-20 DOI: 10.1111/auar.12362

Malcolm Abbott, Angela Tan-Kantor

引用次数: 1

Accounting and First Nations: A Systematic Literature Review and Directions for Future Research 会计与原住民:系统文献回顾与未来研究方向

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-01-19 DOI: 10.1111/auar.12361

Ellie Norris, Dr Shawgat Kutubi, Prof Steven Greenland

{"title":"Accounting and First Nations: A Systematic Literature Review and Directions for Future Research","authors":"Ellie Norris, Dr Shawgat Kutubi,  Prof Steven Greenland","doi":"10.1111/auar.12361","DOIUrl":"10.1111/auar.12361","url":null,"abstract":"This paper presents a synthesis of academic research focused on First Nations peoples, contrasting First Nations versus non-Indigenous understandings of accounting and accountability. Key themes and trends in past research are identified across 51 publications spanning four decades, and directions for future research are proposed. The need for more culturally responsive accounting is well established, and past studies highlight the inadequacies of reporting practices which do not appear to capture the priorities and nuances of First Nations entities. The focus and execution of accounting research is shifting towards more contemporary experiences with accounting, and the contribution of First Nations worldviews to advances in non-financial reporting. This paper systematically explains the inadequacies of contemporary reporting practices and encourages the accounting community to reflect on future opportunities. It is therefore relevant to both academics and practitioners seeking to uphold the rights of First Nations peoples to self-determination in line with the United Nations Declaration on the Rights of Indigenous Peoples. Further work is urgently required to ensure First Nations organisations are adequately supported in their reporting practices, to incorporate traditional knowledges and to achieve positive outcomes for their communities.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 2","pages":"156-180"},"PeriodicalIF":3.4,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45990134","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: 11

The Impact of Lessee and Lessor Accounting in Local Councils 承租人和出租人会计对地方议会的影响

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-01-13 DOI: 10.1111/auar.12363

Nafiz Fahad, Tom Scott

引用次数: 0

Non-GAAP Earnings Disclosure Trends in New Zealand 新西兰非公认会计准则收益披露趋势

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2021-12-30 DOI: 10.1111/auar.12358

Mariela Carvajal, David H. Lont, Tom Scott

{"title":"Non-GAAP Earnings Disclosure Trends in New Zealand","authors":"Mariela Carvajal, David H. Lont, Tom Scott","doi":"10.1111/auar.12358","DOIUrl":"10.1111/auar.12358","url":null,"abstract":"Non-generally accepted accounting practice (non-GAAP) earnings provoke mixed opinions on their usefulness. We provide evidence over a 15-year period that captures changes to accounting standards, economic conditions and regulatory guidance notes on non-GAAP earnings. First, many firms do not use non-GAAP earnings measures, with its popularity peaking at almost 59% in 2012 compared to below 33% in 2004, before decreasing to under 48% by 2018. The most common adjustments are tax, interest and depreciation, consistent with the preference for operating performance metrics. We document an improvement in the frequency of ‘Unknown’ adjustments (those that cannot be reconciled), reaching 32% in 2007, but it was not until 2013 that a significant improvement occurred. As this coincides with the timing of a Financial Markets Authority (FMA) guidance note requiring non-GAAP earnings reconciliations, implying greater disclosure transparency needs clear regulatory guidelines. Second, we find an elevated use of asset impairment, restructuring and fair value adjustments around the Global Financial Crisis (GFC), which suggests managers perceive GAAP earnings have to be supplemented during major economic shocks.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 1","pages":"19-35"},"PeriodicalIF":3.4,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47903997","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

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

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

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, Ervina Alfan, Krishnen Kishan, Nurul Husna Assanah","doi":"10.1111/auar.12357","DOIUrl":"10.1111/auar.12357","url":null,"abstract":"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.","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

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":"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.","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

引用次数: 4