Search results
21 – 30 of over 29000Jean‐Guy Degos and Richard Mattessich
This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century.
Abstract
Purpose
This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century.
Design/methodology/approach
The methodology is that of literary research, review and critique.
Findings
Finds that over the period mentioned different aspects of accounting research have been examined in the literature – academic, social, matrix, events, historical. The leading researchers in these fields are covered in detail.
Originality/value
Succeeds in offering problems the most comprehensive survey to date of the French literature on accounting and related research during the period under review.
Details
Keywords
The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence…
Abstract
Purpose
The purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).
Design/methodology/approach
A historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.
Findings
CFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.
Research limitations/implications
The study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.
Practical implications
Regarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.
Originality/value
The study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.
Details
Keywords
Workforce pressure for more disclosure of business information — reinforced by the Industry Act — is spawning a “pop” generation of company reports and accounts, packed with…
Abstract
Workforce pressure for more disclosure of business information — reinforced by the Industry Act — is spawning a “pop” generation of company reports and accounts, packed with glossy pictures and graphics. But Derek Hendriksen warns that visual gimmicks are no substitute for easily understood, relevant information.
Enrico Viganò and Richard Mattessich
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Abstract
Purpose
The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.
Design/methodology/approach
The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria, contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period.
Findings
The paper reveals the changing international position of Italian accounting research.
Research limitations/implications
The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications.
Originality/value
In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.
Details
Keywords
Introduction This is not the place for a major discussion of the nature of the audit task, definition of audit objectives, or examination of audit methods and techniques. However…
Abstract
Introduction This is not the place for a major discussion of the nature of the audit task, definition of audit objectives, or examination of audit methods and techniques. However I do not think that we can expect to discuss the audit implications of CCA without a brief review of the audit process.
Da‐Hsien Bao, Jooh Lee and George Romeo
The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development…
Abstract
Purpose
The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) companies.
Design/methodology/approach
Both univariate tests (t‐tests) and multivariate tests (ANOVA, probit and logit analyses) are used to compare the ratios between IFRS and US GAAP companies.
Findings
Results consistently show that IFRS‐country firms have a significantly higher current ratio, a significantly lower asset turnover ratio, and a significantly lower debt‐to‐asset ratio.
Research limitations/implications
This paper only focuses on inventory, property plant and equipment, intangible assets, and development costs. Other financial variables are not considered.
Practical implications
The results are useful for individuals who are interested in reporting and investing in countries using different financial reporting systems.
Originality/value
This paper is a timely examination of the recent emphasis of mandating IFRS.
Details
Keywords
Santiago Roca and Rodrigo Priale
The serious economic difficulties that Peru is confronting, its rapid inflation, the failure of the IMF stabilisation programme, and the recent adoption of a new economic…
Abstract
The serious economic difficulties that Peru is confronting, its rapid inflation, the failure of the IMF stabilisation programme, and the recent adoption of a new economic programme are all topics that are worth analysing.
This study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in Bahrain…
Abstract
This study examines the perceptions of 41 corporate chief accountants from Bahrain on the issues relating to the relative importance of international accounting topics in Bahrain. The study indicates a significant interest of the respondents in internationalizing the accounting curriculum. The topics which received importance rating of over 80% were: foreign investment and decision making, international accounting standards, financial reporting and disclosure, foreign currency transactions and translation, management information system (MIS) for multinational enterprises (MNEs), and consolidations. Results were also compared to a recent study from United States (US) and significant differences were found to exist in respect of several topics. The reasons for the major differences in the perceptions are explained in this paper, some of which may be attributed to cultural as well as environmental differences. The study also found that there is a strong support for adoption of the International Accounting Standards (IASs) because international markets are becoming increasingly important and there exists major differences in accounting principles among the Gulf Cooperation Council (GCC) countries themselves. Furthermore, the study also suggests that in view of the similarity in social, economic, and business practices in GCC countries, the highly ranked accounting topics reported in this study should perhaps be incorporated by the accounting departments of universities operating in the GCC region. This will facilitate the process of harmonization of the accounting curriculum in this region.
Details