现代会计与审计:英文版最新文献

{"title":"Women, Business, and Finance in 19th Century Milan","authors":"S. Licini","doi":"10.17265/1548-6583/2020.03.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.03.002","url":null,"abstract":"This paper contributes to the growing body of literature on the relations between women and the economy market by adding a backward and Mediterranean country on the chart of female engagement in the world of business. With regard to Anglophone settings, scholars found women managing small and medium business, entering trade, purchasing shares and “consols”, supporting firms, lending money, and investing capitals for profit. As for Italy, women’s involvement in economic activities is almost completely unknown because of the paucity of studies on the theme. The way the country industrialized played a role in that, as it drove scholars’ attention mainly if not exclusively to corporate and large enterprises, where men were obviously ad lead. As privileged sources of business and economic historians, such as trade directories, narrative tales, family, and company papers often undervalue if not hiding the female participation in the “public” sphere of the economy, this work draws on fiscal sources, tax rolls, and estate returns in particular. Notwithstanding robust limitations of such documents due to the high rate of evasion and elusion in Italy, their examination unveils the relevance of women’s role not only in family business, but also in “petty” trade and informal finance, all activities that were crucial to the catching up process of a “late joiner” like Italy","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47546283","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}

{"title":"Corporate Governance, Enterprise Risk Management, and Inter-temporal Risk Transfer","authors":"Antonio Renzi, G. Vagnani","doi":"10.17265/1548-6583/2020.03.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.03.001","url":null,"abstract":"This work is an initial attempt to describe the interconnections among corporate governance, enterprise risk management, and the phenomena of inter-firm risk transfer that occurs in combination with firms’ income smoothing. Corporate governance is conceived as a set of rules according to which a firm is managed and governed by its top managers. Extant literature on corporate governance has pointed out the benefits of the adoption, at a firm level, of a comprehensive enterprise risk management process. We note that, although such an adoption favors the smoothing of a firm’s income, in smoothing the income a firm, it also gives rise to an inter-temporal transfer of risk from the firm itself to its stakeholders, specifically to suppliers and employees. Such transfer of risk depends on the strength of a firm contractual power and on the structural relationships established by a firm with its stakeholders. We therefore argue that larger-sized organizations affiliated with a business group are likely to smooth income to a greater extent than smaller-sized organizations unaffiliated with a business group. The paper also offers some discussions of the findings and points out some important issues to be addressed in future studies.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43515330","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}

{"title":"Issues on Public Sector Accounting Reform in Jordan","authors":"Moawiah Awad Alghizzawi, R. Masruki","doi":"10.17265/1548-6583/2020.03.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.03.003","url":null,"abstract":"Malaysia This study reviews recent articles discussing the benefits of International Public Sector Accounting Standards (IPSAS) implementation in reforming public sector accounting, specifically in developing countries. These benefits are among others better transparency, accountability, and decision making in public sector financial transactions. The purpose of this study is to examine the role of IPSAS in addressing some critical financial issues, including financial aids, budget deficit, taxes, and corruption, which may hinder the progress of Jordanian public sector and the country’s economic growth. This study concludes that IPSAS has an effective role in addressing these thorny issues and its implementation would therefore allow the Jordanian public sector to reach its development goals. The unique contribution of this study is that it enriches the body of knowledge regarding the benefits of IPSAS implementation in a more holistic manner and in a new context,","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43037662","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}

{"title":"The Opportunity for Convergence of SYSCOHADA towards IFRS Standards: An Effect of Coercitive and Mimetic Isomorphism","authors":"Kadouamaï Souleymanou, Cédrick Nzokouo Mouafo","doi":"10.17265/1548-6583/2020.02.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.02.002","url":null,"abstract":" The last few years have been marked by the increase in power of IFRS international accounting standards. From the full or partial adoption to the gradual convergence, many countries have displayed a strong preference for these standards. Meanwhile, the implementation of International Financial Reporting Standards (IFRS standard) in the context of developing countries is not trivial. We are witnessing an unprecedented clash between the authors who support the interest of these standards for developing countries, and those who conversely demonstrate that these norms are not well adapted to the context of those countries. Falling within this problematic, this thesis analyses the issues and determinants of the convergence of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA) accounting system towards IFRS international accounting standards in view of the reforms introduced by the last revision. From a sample of 10 companies, among which two local firms, two international firms, three publicly traded companies, and three not listed other companies, we show that the current convergence towards international accounting standards follows an effect of coercitive and mimetic isomorphism. In so doing, the timely implementation of these standards in the context of Cameroon is contingent with a number of structural and environmental factors that call their pertinence into","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47405518","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}

{"title":"Firm Value Variation Illustrated by Income and Real Option Analysis","authors":"Chris Penniken, Thankgo Manchidi","doi":"10.17265/1548-6583/2020.02.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.02.003","url":null,"abstract":"The article presents valuation models that can be used to derive the value of vary real properties. The valuation of real properties plays a major role in the real estate asset management for example when the real property is being sold (Reinert, 2019). The traditional models were studied, and it was found that the income capitalization method is the most popularly used formula when appraising the commercial spaces as they generate income—the potential income that the real property will generate in the future is estimated income. It was found that the income capitalization approach has its shortcomings. The capitalization rates that are used in the approach are full of assumptions that are subjective to the appraiser that is making the method biased. The methods also do not also incorporate the flexibility of the real property that the managers make. Flexibility in the real estate comes from the ability of the management to alter the nature of the real property project as the future unfolds. Real option approach has been introduced as a new method as it is more accurate because it incorporates the flexibility of the use of the property. The usage of real options in real estate, especially on vacant land can be traced back to 1965 (Sebehela, 2012). It seems that most appraisers are not and/or not skilled in using real options. The article proposes that the real options approach should be the one used when valuing commercial","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48698498","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}

{"title":"Loan Strategies to Small and Medium Size Enterprises: An Analysis of Determining Factors of “Subsidiary Banks” in the Cameroonian Context","authors":"Kadouamaï Souleymanou, Mfelam Jean Roger, Ousmanou Abdoul Nasser","doi":"10.17265/1548-6583/2020.02.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.02.001","url":null,"abstract":"This paper proposes to present an overview of determining factors of the granting of loan to Small and Medium Size Enterprises (SMSE) by the subsidiaries of multinational banks in Cameroon. The analysis of the data collected following interviews with banking employees conducted in accordance with the method of thematic content analysis reveals that two categories of factors play a major role in the decision of the banker: parameters relating to the characteristics of the SMSE applying for a loan and elements specific to the context of study. The combination of these factors contributes to the reinforcement of the already transactional attitude of these subsidiary banks in the area of experimentation of the study.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43136407","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}

{"title":"Impact of E-Promotion on Consumer Buying Behavior: A Case Study of Algeria","authors":"Leila Hedid, Boudi Abdessamad","doi":"10.17265/1548-6583/2020.01.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.01.004","url":null,"abstract":"The aim of this study is to know the role of online promotion tools in conducting behavior of the Algerian consumer in the district of Bechar, by reviewing its concept, characteristics and types and measuring its impact on the consumer in studying the intention of buying through Tools of Internet. A sample of Algerian consumers was collected in the district of Bechar, the sample size was 90 individuals distributed to mobile company Ooredoo The descriptive and analytical method was used to obtain statistical data by using a questionnaire and SPSS method for testing hypotheses of the study. The result was the statistical significance through the methods of promotion through Internet and the purchase of the Algerian consumer behavior in the district of Bechar towards the use of mobile services & offers to the operator Ooredoo.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44500838","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}

{"title":"Financial Statement Fraud: Lessons Learned from Selected U.S. Legal Cases in the past Twenty Years","authors":"S. Blythe","doi":"10.17265/1548-6583/2020.01.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.01.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49205951","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}

{"title":"China: Political, Social, and Economic Reforms from 1700s to the Present","authors":"Connie Shum, Christine E. Fogliasso, Gladie Lui","doi":"10.17265/1548-6583/2020.01.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.01.002","url":null,"abstract":" Chinese social and economic history is both influenced by and, to a certain extent, married with Chinese political regimes. Various political dynasties from the past have each exercised significant control of Chinese social and economic environments, and continue to exert influence even to the present day. Three of these influential periods include the Kang Qian Flourishing Age (1723-1796), the Qing Dynasty Decline (1800s-1912), and the People’s Republic of China Communist Control (1949-present). A review and in-depth examination of each regime helps to both understand where China is today and also how it is likely to evolve in the Qing dynasty saw an increase in the number of markets and market towns, but also an evolution in market structures. If marketing is viewed as a hierarchical process, wherein there are some markets that are central and collect the goods from many lower markets in the hierarchy, then China was “filling out” its hierarchy during this period. There were markets that served entire regions, markets under these that served sections of regions, and an increasing number of markets that served the producers. Simultaneously, the markets that were serving the producers were moving from being periodic markets (markets that only met a few days a week, to which farmers could come and bring their produce) to becoming stationary markets that operated every day and had stores that existed all the time, wherein people were working full time as merchants. (2005, p. 2) Along with Western incursions, by the end of the eighteenth century the Qing dynasty was also being seriously threatened by a multitude of internal problems. First, there was the state’s inability to sustain an enormous increase in population. Because of a century of peace and relative prosperity, China’s population apparently doubled under the Manchus, reaching the level of about 300 million by the end of the eighteen century. The expansion of agricultural production was unable to keep up with such rapid demographic growth. By 1800, arable land had increased by less than 5 percent, woefully inadequate to support a population that had expanded by more than 100 percent. Rather than accept unemployment or starvation, many Chinese peasants turned to banditry or joined rebel movements to ease their misery.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46515559","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}

{"title":"Social Accounting at Work: An Analysis of Social Impact Measurement Models","authors":"U. Kocollari, Ennio Lugli","doi":"10.17265/1548-6583/2020.01.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.01.003","url":null,"abstract":" The development of the field of social entrepreneurship has drawn attention to the need for additional work on identifying and measuring the value created through the solution of social problems by means of businesses with social impact. There has been a multiplication of the measurement models for satisfying the most widely varying demands for information about the Social Impact (SI) generated by social enterprises, although so far the results cannot be considered exhaustive. In this context, the present study attempts to contribute to the debate by investigating the effectiveness of SI measurement models in accounting and communicating SI creation, in relation to the main stakeholders’ needs for information. As a result, a framework for analysing and classifying the main social accountability models is provided. The analysis shows that the measurement models considered are not always able to provide useful information for the assessment of the social activities carried out and the extent to which social oriented organizations fulfil their social goals as stated in their missions and their contribution to the promotion of wider and institutional social","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42285847","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}