1000 Search Results for Accounting Theory
Accounting Theory
Over the year, the world scholars continue to evaluate the economics of the world to understand their functioning. In this course, they developed the subject of accounting to assess the frameworks of financial principles. The accou Continue Reading...
Accounting Theory
Why accounting research has had so little impact on preventing such failures in accounting practice?
The modern economic society has seen many scientific researches that have been directed at establishing the nature of performance Continue Reading...
Accounting Theories and Business Decisions: The Business World
Case Facts
Application of theories
Other cases of stakeholder theory application
Accounting theories and business decisions: The business world
There are many theories that explain t Continue Reading...
This is often referred to as the "acid test." The standard range is 1.8:1 for a young company versus.9:1 for a more developed company. Using these benchmarks gives banks a frame of reference from which to measure.
Other indicators to banks include Continue Reading...
Accounting
Policy Setting Using Ex-Ante and Ex-Post Accounting Techniques
Firms make contracts every day because they are required to gain assets that would be costly for them to obtain otherwise. At one time these contracts were made from an opini Continue Reading...
The examples cited by Thomas and Smith (1997) are the political concern with discrimination in insurance pricing, leading to numerous papers on underwriting; and proposals to change accounting standards for pension costs, leading to a flurry of effo Continue Reading...
Fraud
Positive Accounting Theory
The positive theory of accounting is contrasted with the normative theory of accounting -- it predicts what accounting practices actually happen, as opposed to stating prescriptivist optimal accounting practices. Th Continue Reading...
Decision Making and Accounting Theories
Business owners find that they always have to put on business hats when they are starting up or managing their businesses. However in business it is not the owners who are meant to make decisions only, decisio Continue Reading...
Integrated Reporting & Positive accounting theory
Integrated reporting
According to IIRC 1.18-1.20, there is an ideal of seamless integration between all competing perspectives that is honored by the integrated reporting perspective. However, d Continue Reading...
Accounting in Australia:
Accounting basically incorporates the recording of events as well as the organization and detailing results, which is the main medium in discharging accountability. Accounting has developed to become an important element of Continue Reading...
In aaccounting research, the model used would be called analytical modeling, which consists of sstudies that use models with no specific underlying economic theory but use mathematical techniques. The mathematical formulas are applied to test and es Continue Reading...
Systems of income and financial position would superimpose standards of normalization upon everyone within the firm. Accounting, thereby, had achieved Foucault's definition of knowledge as power over people per excellence. By the 1950s, however, per Continue Reading...
Accounting
What is Accounting
Accounting is a term which is usually referred to when there is a formalized manner to hold an individual, firm or other organization to account. The process of accounting will usually involves the collection of data t Continue Reading...
Accounting Information System: Role of Relevance
and Reliability in the Conceptual Framework
The development any system, whether manual or automated, requires a conceptual framework that serves as the foundation for the establishment of requirement Continue Reading...
Accounting fraud is defined as the "intentional misstatement of financial reports, in violation of generally accepted accounting principles, with the objective of making certain people act in detriment to their best interests" (Wuerges & Borba, 2 Continue Reading...
This model could then be customized for the needs of the different companies.
Sankaran and AlHashim (2006) make a compelling case regarding the need for harmonized accounting standards and practices. In addition to the globalized economy, they also Continue Reading...
Accounting Information Systems
The Influence of External Factors
On Routine ERP Usage
The most mission-critical accounting information systems coordinate Accounts Payable (AP) and Accounts Receivable (AR), in addition to orchestrating the many act Continue Reading...
Theory
Free Market Fairness for the Free New World
When choosing between theories of distributive justice, Rawls' "Justice as Fairness" and Tomasi's "Free Market Fairness," Tomasi's theory best expresses the democratic ideal of society as a system Continue Reading...
Accounting standards and IFRS adoption in Cambodia and Thailand
The significance of accounting standards
Accounting may be considered as a business language through which the statistical results can be acquired which help in analyzing how well the Continue Reading...
Accounting
Journal Entries
A/P
A/R
Cash
Liabilities
AP
AR
Cash
Liabilities
Cash
Cash
Liabilities
Reserve
Theory
Alan Moser and Stephanie Philips operate a successful software business in Brisbane. Alan and Stephanie are existing client Continue Reading...
He also says that it is common to exaggerate information in anything from house ads to resumes.
Why do Drug Dealers Still Live With Their Moms?
This chapter deals with conventional wisdom and when to question it, such as the idea that all drug dea Continue Reading...
Accounting
America was not founded as a Democracy or as a Monarchy, for the educated and landed founding fathers felt assured that neither would provide the nation with rights for all and privilege for the few. America was founded as a Republic, and Continue Reading...
Education should come from non-profit international scientific, health and environmental organizations. They would be most widely respected and would have more access to both the TNCs and the host and origin country governmental bodies. They can ed Continue Reading...
International Regulation, Accounting Standards and Australia
Background and Need for Regulation
International regulation is a necessity in the finance arena as the world bears a high rate of interconnection, particularly via banking and accounting Continue Reading...
This role is in response to clients' demands for a single trustworthy individual or firm to meet all of their financial needs. However, accountants are restricted from providing these services to clients whose financial statements they also prepare. Continue Reading...
Ethics in Business: Accounting Standards
Accounting Standards
Ethics in Business
Accounting Standards
The objective of this work is to address the relationship among the FASB, SEC, and PCAOB and to provide explanations of basic accounting theorie Continue Reading...
The reality was that a company which aspired to be "the No. 1 stock on Wall Street" was instead steadily bleeding money while claim growth in the billions.
The pressure placed upon accountants at WordCom was reflective of the pressure facing accoun Continue Reading...
Introduction
Agency theory is a theory explicating the relationship between the shareholders, who act as the principals, and the managers, who act as the agents. Within this relationship, the principal either employs or delegates an agent to carry ou Continue Reading...
Finance/Management Accounting
The topic of finance and managerial accounting inclusively, are broad and incorporate a critical skill set in the modern day business student. Finance involves corporate and investment finance and managerial accounting Continue Reading...
They then proceed to detail their selected sample (76 NYSE firms that reported at least three annual losses in period's 1980-1985 and that reduced cash dividends. They then implemented various conditions to test their hypothesis that it is the troub Continue Reading...
Accounting CPA. Ideas 1- My story: I a young, my father gave responsibility manage budget house. School I control budget Volunteer
Personal statement: Why I want to obtain an MSc in Accounting
Ever since I was young, I have had the responsibility Continue Reading...
Accounting includes recording, summarizing, and reporting of the economic activities and events of an organization. It is pertinent in business decision-making and the management and control of operations. The financial statements reported by a compa Continue Reading...
agree with accountant B's philosophy in regards to oversight and auditing. Accountant B. expressed concerns regarding timely and effective systems control. These controls are very important in regards to business operations. In addition, tight syste Continue Reading...
.....ethical for an employer to use social media information as a factor when considering whether to hire an employee? What about monitoring social networking activities of employees while on the job? Use ethical reasoning in answering these question Continue Reading...
accounting systems, their tradeoffs, and discusses the differences between countries in their approaches.
Each of the cost accounting systems discussed in the articles accomplishes some management goals better than other systems, but there are trad Continue Reading...
The concepts in this article relate and apply to my former organization because the organization did strive to maintain the highest ethical standards, and did treat their clients professionally and ethically. It was a good model for a young account Continue Reading...
Management Theories
Behavior Management Theories and Applications
The Theory of Planned Behavior & Theory of Reasoned Action
The theory of planned behavior (TPB) is one of the most commonly mentioned and used behavior management theories. It i Continue Reading...
difficult for organization to be effective?
Effectiveness within an organization is a measure of how effective the organization is in achieving the outcomes or goals it has for itself. An organization's effectiveness is also interdependent upon its Continue Reading...
Constraints
The theory of constraints is a management concept that emphasizes that an organization is only as strong as its weakest link. Weaknesses, therefore, are constraints on organizational capability. In order to improve organizational perform Continue Reading...
Constraints
What is the Theory of Constraints?
There has been a continuous development of management from the time it was realized that it can be studied carefully to form a branch of knowledge and the individuals who had studied it generally perf Continue Reading...