Search results

1 – 10 of over 16000
Book part
Publication date: 13 November 2017

Nohora García

Abstract

Details

Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

Book part
Publication date: 1 March 2012

Abstract

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

Article
Publication date: 1 January 1971

W.G. WALKER

Among the recommendations of the first International Intervisitation Program held in North America in 1966 was the organization of a second program at a later date. The 1970…

Abstract

Among the recommendations of the first International Intervisitation Program held in North America in 1966 was the organization of a second program at a later date. The 1970 International Intervisitation Program, held in Australia, was jointly sponsored by the University Council for Educational Administration and the University of New England. The themes of the Program were Centralization and Bureaucracy, Planning and Systems Analysis, Accountability and Assessment and Teacher Negotiation and Participation in Policy Making. These themes were the subject of papers at the orientation phase, of observation in a two week visitation phase and of group discussion at a conference held in Armidale. Perhaps the most important outcome of the Program was the decision to establish a Commonwealth Council for Educational Administration, a professional association for those interested in educational administration, which seems likely to hold its first plenary meeting at the third International Intervisitation Program to be held in England in 1974.

Details

Journal of Educational Administration, vol. 9 no. 1
Type: Research Article
ISSN: 0957-8234

Book part
Publication date: 15 November 2021

Abstract

Details

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Type: Book
ISBN: 978-1-80117-805-1

Article
Publication date: 1 March 2003

Richard Mattessich and Hans‐Ulrich Küpper

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…

418

Abstract

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

Details

Review of Accounting and Finance, vol. 2 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 June 1933

HARROGATE will be notable as the venue of the Conference in one or two ways that distinctive. The Association Year is now to begin on January 1st and not in September as…

Abstract

HARROGATE will be notable as the venue of the Conference in one or two ways that distinctive. The Association Year is now to begin on January 1st and not in September as heretofore; and, in consequence, there will be no election of president or of new council until the end of the year. The Association's annual election is to take place in November, and the advantages of this arrangement must be apparent to everyone who considers the matter. Until now the nominations have been sent out at a time when members have been scattered to all parts of the country on holiday, and committees of the Council have been elected often without the full consideration that could be given in the more suitable winter time. In the circumstances, at Harrogate the Chair will still be occupied by Sir Henry Miers, who has won from all librarians and those interested in libraries a fuller measure of admiration, if that were possible, than he possessed before he undertook the presidency. There will be no presidential address in the ordinary sense, although Sir Henry Miers will make a speech in the nature of an address from the Chair at one of the meetings. What is usually understood by the presidential address will be an inaugural address which it is hoped will be given by Lord Irwin. The new arrangement must bring about a new state of affairs in regard to the inaugural addresses. We take it that in future there will be what will be called a presidential address at the Annual Meeting nine months after the President takes office. He will certainly then be in the position to review the facts of his year with some knowledge of events; he may chronicle as well as prophesy.

Details

New Library World, vol. 36 no. 2
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 January 1994

Anne B. Piternick

In the fall of 1987, the first of three volumes of a scholarly research atlas—The Historical Atlas of Canada—was published to great acclaim. Describing the Atlas as “the most…

Abstract

In the fall of 1987, the first of three volumes of a scholarly research atlas—The Historical Atlas of Canada—was published to great acclaim. Describing the Atlas as “the most innovative, beautiful and successful single volume on the history of Canada, and indeed the most ambitious cartographic venture ever attempted in this country,” the Royal Canadian Geographic Society awarded gold medals to the volume's editor, R.C. Harris, and cartographer/designer, Geoffrey J. Matthews, as well as to the director of the whole Atlas project, W.G. Dean. The volume received many honors, including the Sir John A. Macdonald Prize for the best book of the year on Early Canada from the Canadian Historical Association and the George Perkins Marsh Award in Environmental History from the University of Utah. Reviewers described the volume in superlatives. American reviewers were equally generous in their praise. Petchenik (herself the editor of the Historical Atlas of Early American History) described the volume as “an amazing accomplishment” and commented that “Not only a country but a civilization has been enriched by this publication.” Konrad assessed the volume as “a unique statement unrivaled in its potential impact.” Shuman, a professor of library science, noted that “this atlas, when complete, should stand as a model to be emulated by all other nations, whenever possible.” Pye, writing in the [British] Geographical Journal stated that “it is difficult to imagine that it could be even remotely paralleled in the foreseeable future.” Volume III of the Atlas appeared in 1990 and again won plaudits. Reviewers obviously felt that the high standards set by the first volume had been maintained.

Details

Reference Services Review, vol. 22 no. 1
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 12 January 2021

Roger Friedland and Diane-Laure Arjaliès

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through…

Abstract

This paper explores the role of institutional objects in the constitution of institutional logics. Institutional objects depend for their objectivity on the goods produced through those objects, such as economic models, passports, or sacred texts. The authors theorize institutional logics as grammars of valuation that institutionalize goods through institutional objects. The authors identify four value moments through which goods are objectified: institution, the instituting of a good, a belief and an imagination of its objective goodness; production, how the good is produced, what practices are productive of the good; evaluation, how good is the good, the practices and objects through which worth in terms of that good is determined, and territorialization, the domain of reference of the good, to what objects and practices a good can and does refer in its instantiations. The authors assess the adequacy of our model through an institutional object based on the good of “market value” – i.e., an options pricing model. The authors discuss the implications of these findings for institutional logical theory and the sociology of valuation.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

Keywords

Article
Publication date: 14 November 2023

Barkha Dhingra, Shallu Batra, Vaibhav Aggarwal, Mahender Yadav and Pankaj Kumar

The increasing globalization and technological advancements have increased the information spillover on stock markets from various variables. However, there is a dearth of a…

Abstract

Purpose

The increasing globalization and technological advancements have increased the information spillover on stock markets from various variables. However, there is a dearth of a comprehensive review of how stock market volatility is influenced by macro and firm-level factors. Therefore, this study aims to fill this gap by systematically reviewing the major factors impacting stock market volatility.

Design/methodology/approach

This study uses a combination of bibliometric and systematic literature review techniques. A data set of 54 articles published in quality journals from the Australian Business Deans Council (ABDC) list is gathered from the Scopus database. This data set is used to determine the leading contributors and contributions. The content analysis of these articles sheds light on the factors influencing market volatility and the potential research directions in this subject area.

Findings

The findings show that researchers in this sector are becoming more interested in studying the association of stock markets with “cryptocurrencies” and “bitcoin” during “COVID-19.” The outcomes of this study indicate that most studies found oil prices, policy uncertainty and investor sentiments have a significant impact on market volatility. However, there were mixed results on the impact of institutional flows and algorithmic trading on stock volatility, and a consensus cannot be established. This study also identifies the gaps and paves the way for future research in this subject area.

Originality/value

This paper fills the gap in the existing literature by comprehensively reviewing the articles on major factors impacting stock market volatility highlighting the theoretical relationship and empirical results.

Details

Journal of Modelling in Management, vol. 19 no. 3
Type: Research Article
ISSN: 1746-5664

Keywords

Book part
Publication date: 30 September 2019

Abstract

Details

Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer
Type: Book
ISBN: 978-1-78973-670-0

1 – 10 of over 16000