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Abstract

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Article
Publication date: 1 January 1994

Belverd E. Needles

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in…

Abstract

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 December 1991

Marilynn Collins and Robert Bloom

The case is made for oral history as a research tool, and apossible role in respect to the accountancy profession is recommendedand discussed: the study of the evolution of…

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Abstract

The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed.

Details

Accounting, Auditing & Accountability Journal, vol. 4 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 February 2018

Robert Crawford and Matthew Bailey

The purpose of this paper is to explore the value of oral history for marketing historians and provide case studies from projects in the Australian context to demonstrate its…

Abstract

Purpose

The purpose of this paper is to explore the value of oral history for marketing historians and provide case studies from projects in the Australian context to demonstrate its utility. These case studies are framed within a theme of market research and its historical development in two industries: advertising and retail property.

Design/methodology/approach

This study examines oral histories from two marketing history projects. The first, a study of the advertising industry, examines the globalisation of the advertising agency in Australia over the period spanning the 1950s to the 1980s, through 120 interviews. The second, a history of the retail property industry in Australia, included 25 interviews with executives from Australia’s largest retail property firms whose careers spanned from the mid-1960s through to the present day.

Findings

The research demonstrates that oral histories provide a valuable entry port through which histories of marketing, shifts in approaches to market research and changing attitudes within industries can be examined. Interviews provided insights into firm culture and practices; demonstrated the variability of individual approaches within firms and across industries; created a record of the ways that market research has been conducted over time; and revealed the ways that some experienced operators continued to rely on traditional practices despite technological advances in research methods.

Originality/value

Despite their ubiquity, both the advertising and retail property industries in Australia have received limited scholarly attention. Recent scholarship is redressing this gap, but more needs to be understood about the inner workings of firms in an historical context. Oral histories provide an avenue for developing such understandings. The paper also contributes to broader debates about the role of oral history in business and marketing history.

Details

Journal of Historical Research in Marketing, vol. 10 no. 1
Type: Research Article
ISSN: 1755-750X

Keywords

Book part
Publication date: 12 December 2022

Robert Bloom

This chapter presents an approach to teaching bond liabilities and investments in the typical undergraduate Intermediate Accounting II course, using the statement of cash flows…

Abstract

This chapter presents an approach to teaching bond liabilities and investments in the typical undergraduate Intermediate Accounting II course, using the statement of cash flows, including both indirect and direct approaches. From the perspectives of the issuer and holder, emphasis is placed on journal entries reflecting interest accruals, amortization of discounts and premiums, and early extinguishment of such financial instruments, as well as the treatments of such entries in the statement of cash flows. Students are expected to explain the reasons underlying such treatments. The results of this innovation suggest that students enhance their understanding of accounting for bonds and the statement of cash flows by application of this approach.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80382-727-8

Keywords

Content available
Book part
Publication date: 18 December 2004

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

Book part
Publication date: 10 May 2000

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Article
Publication date: 1 March 1995

Christopher J. Hoeppner

Accounting—both public accounting, where the accountant serves a variety of clients, and management or “private” accounting, where the sole client is the accountant's employer—has…

Abstract

Accounting—both public accounting, where the accountant serves a variety of clients, and management or “private” accounting, where the sole client is the accountant's employer—has long been a popular career choice. The increased needs of business, government, and not‐for‐profit organizations for skilled professionals to gather, report, and audit accounting information have fueled tremendous growth in the field in recent years.

Details

Reference Services Review, vol. 23 no. 3
Type: Research Article
ISSN: 0090-7324

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