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Article
Publication date: 1 January 2001

Joseph Z Szendi, Zabihollah Rezaee and Connie Shum

This research study examined accounting and business administration education curricula at foreign universities and tested a model for measuring the level of management…

Abstract

This research study examined accounting and business administration education curricula at foreign universities and tested a model for measuring the level of management technology attained by a country. The primary focus of this research was the role of accounting and business education as input for a measurement model designed to aid in assessing the potential for the transfer of management technology. A factor analysis‐based technometric model to measure a country's degree of management technology sophistication was utilised. The model placed newly industrialised countries including Korea, India, China, Brazil, and Mexico at the top of the scale even though these countries do not have the highest Gross National Product (GNP) per capita. These results suggest that per capita GNP may not be a reasonable indicator of accounting and management technological potential, and that the technometric model utilised in this study may provide more accurate information regarding the transfer of accounting and management technology.

Details

Asian Review of Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 20 December 2000

Zabihollah Rezaee and Joseph Z. Szendi

Environmental outlays are significantly increasing and will continue to increase as the world becomes more environmentally conscious and countries issue more extensive…

Abstract

Environmental outlays are significantly increasing and will continue to increase as the world becomes more environmentally conscious and countries issue more extensive environmental laws and regulations. This chapter discusses the new global environmental initiatives (ISO 14000 environmental standards) and presents the results of a survey of a sample of Chief Financial Officers and Corporate Environmental Officers that provided information on environmental matters including corporate environmental costs, the use and importance of environmental audits, and the adoption of ISO 14000 environmental standards and their perceived benefits. The results of this study may provide insight to business, academia, government regulatory agencies, and accounting standard setters regarding environmental matters. The concepts and issues discussed herein may provide guidance to other countries that are considering addressing the challenges and opportunities of their own environmental regulations, laws, accounting standards, and environmental auditing.

Details

Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76230-334-2

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Article
Publication date: 1 November 1995

Zabihollah Rezaee, Joseph Z. Szendi and Rajesh Aggarwal

Environmental costs and obligations are significantly growing andwill continue to grow as our society becomes more environmentallyconscious and environmental regulations…

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2908

Abstract

Environmental costs and obligations are significantly growing and will continue to grow as our society becomes more environmentally conscious and environmental regulations increase. Examines the significance of environmental outlays, discusses existing governmental regulations and accounting standards pertaining to environmental concerns, investigates the current accounting practices of environmental costs and obligations, and makes recommendations for proper measurement, recognition and disclosure of environmental outlays. Examines annual reports of the studied companies and reveals inconsistencies in accounting practices for measurement, recognition and disclosures of environmental outlays. Suggests these inconsistencies are primarily due to lack of sufficient and uniform authoritative accounting standards and ever‐changing public policy and regulatory standards. Indicates that society will benefit from uniform and specified accounting standards for environmental reporting in protecting organizations′ financial health.

Details

Managerial Auditing Journal, vol. 10 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 9 August 2012

Zabihollah Rezaee, Joseph Szendi, Robert E. Elmore and Ran Zhang

This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that…

Abstract

This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

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Book part
Publication date: 20 December 2000

Abstract

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Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76230-334-2

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Book part
Publication date: 9 August 2012

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-757-4

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Book part
Publication date: 20 December 2000

Marty Freedman and Bikki Jaggi

Abstract

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Advances in Environmental Accounting & Management
Type: Book
ISBN: 978-0-76230-334-2

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Article
Publication date: 23 November 2010

Nur Haiza Muhammad Zawawi and Zahirul Hoque

The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on…

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9961

Abstract

Purpose

The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity‐based costing (ABC), activity‐based management, time‐driven ABC, target costing, and balanced scorecards.

Design/methodology/approach

The paper presents a review of findings from journal articles published in 22 notable accounting journals.

Findings

The review finds that research on MAIs has intensified during the period 2000‐2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research on MAIs indicates the dominant use of sociological theories and increasing use of empirical/field studies.

Research limitations/implications

A literature review using a given set of accounting journals and search words used to identify relevant articles may overlook literature within the scope of the review. The paper concludes the importance of more research on MAIs by offering some directions for future research.

Originality/value

The paper's specific focus on MAIs and the recent time period offer the reader useful insights on management accounting research and theory.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 13 September 2011

Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a…

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1307

Abstract

Purpose

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Design/methodology/approach

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Findings

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

Originality/value

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

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