...Human Resource Accounting Human Resource Accounting Literatur Review To measure human value as a part of the goodwill, HRA was introduced in the accounting literature in the 1960s (Flamholtz, 1985). In 1968 Brummet, Flamholtz & Pyle used the term “human resource accounting” for the first time. In 1973 the American Accounting Association’s Committee on Human Resource Accounting defined HRA as “the process of identifying and measuring data about human resources and communicating this information to interested parties. It provides information about human resource costs and values, serves to facilitate to decision making, and motivates decision makers to adopt a human resource perspective (Sackmann et al., 1989,). Research to examine the way in which human resource variables affect the efficiency of firms could be performed in a number of ways including analyzing the association between different aspects of human resources and firm performance (Bassi & McMurrer, 1998; Boudreau & Ramstad, 1997; Grojer, 1998). Looking at different proposals (Conner, 1991), the resource theory considers human resources in a more explicit way. This theory considers that the competitive position of a firm depends on its specific and not duplicated assets. The most specific (and not duplicated) asset that an enterprise has is its personnel. It takes advantage of their interdependent knowledge. That would explain why some firms are more productive than others. With the same technology, a solid human...
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...such that m(8) m(77') That is, the standards if and only if 77R77'. are used to single out a most preferred alternative. Using the standards, we are able to compare any two accounting alternatives and decide which of the two is superior or whether they are equally desirable. Presumably, the comparisons are also transitive. One way of describing such a choice process, which we adopt, is to view the standards as providing a hypothetical numerical ranking for each of the alternatives. Note, however, that the domain of this ranking function is limited to E itself, without any reference to the individual's preferences and beliefs. A fundamental question now arises: does any such function, m(.), exist? In selected settings the answer is, no doubt, affirmative. But, in general, the answer is negative. This is discussed below. THE IMPOSSIBILITY RESULT max A E(U I y, 7, ay*)D(y | X7EXc YEY (2) (2) Observe that this characterization of the choice, or specification, of an accounting alternative is but an expected utility variant of the situation initially discussed. We provide for comparison of any pair of alternatives; and our comparisons are transitive. We place these comparisons in an expected utility format simply because it is convenient. Reliance on standards to specify the most preferred accounting alternative follows a somewhat different tack. The purpose is to select the preferred alternative, but the method of analysis does not...
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...Professional Knowledge and Abilities American Accounting Association Introduction The following will describe the American Accounting Association (AAA), the ability the organization can attribute to my professional career and knowledge, and how this knowledge can be an attribute to my career success. How it will also help me to develop strategies and skills that will in the long run allow me to be a great asset to any agency in which I choose to work for . Describe AAA The American Accounting Association promotes worldwide excellence in accounting education, research, and practice (AAA, 2010). The AAA, founded in 1916, was first known as the American Association of University Instructors in Accounting until 1936 when the association name was changed. The American Accounting Association is composed of voluntary persons and professionals that are interested or involved in accounting, accounting education, and research (AAA, 2010). American Accounting Association Mission The American Accounting Association mission is “to further the discipline and profession of accounting through education, research, and service” (AAA 2010). The Association acknowledges that its members share a number of common values, which include the importance of their personal integrity, their objectivity, sense of community, open communications, respect for each other, high ethical values and personal behaviors, and an obligation to serve important stakeholders, including the broader society...
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...© 2000 American Accounting Association Accounting Horizons Vol. 14 No. 2 June 2000 pp. 235-250 Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators Patricia M. Dechow and Douglas J. Skinner Patricia M. Dechow is an Associate Professor and Douglas J. Skinner is a Professor, both at the University of Michigan. SYNOPSIS: We address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and reguiators. Practitioners and reguiators often see earnings management as pervasive and probiematic—and in need of immediate remediai action. Academics are more sanguine, unwiiiing to beiieve that earnings management is activeiy practiced by most firms or that the earnings management that does exist should necessarily concern investors. We explore the reasons for these different perceptions, and argue that each of these groups may benefit from some rethinking of their views about earnings management. INTRODUCTION Despite significant attention on earnings management from regulators' and the financial press,^ academic research has shown limited evidence of earnings management. While practitioners and regulators seem to believe that earnings management is For example, SEC Chairman Levitt delivered a major speech on earnings management in the fall of 1998 in which he advocated a niunber of initiatives to improve the quahty of financial reporting (Levitt 1998). As part...
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...Corporate Social Responsibility and Accounting - A Literature Review Master thesis in Financial Accounting Fall semester 2012 Supervisor: Kristina Jonäll Author: Ulla-Christel Götherström Abstract Master Thesis in Financial Accounting, School of Business, Economics and Law, University of Gothenburg, fall semester 2012 Author: Ulla-Christel Götherström Supervisor: Kristina Jonäll Title: Corporate Social Responsibility and Accounting - A literature review. Background and problem: Corporate Social Responsibility (CSR) is an area which has gained much attention the last 10-15 years. To satisfy various stakeholders, corporate social responsibility has increased its importance and often constitutes a substantial part of the firms´ financial reports, in spite of the fact that there are no legal requirements. However, to perform strategic CSR-reporting has become more or less compulsory for firms. The research question is: What research has been performed in the area of corporate social responsibility and accounting? Aim: The aim is to provide a structured overview of the literature in the area of corporate social responsibility and accounting regarding the years 2002-2012. The overview will provide a basis for future research and constitute a framework for focused research question. Delimitation: The focus of this study is on research published in scientific journals from 2002 until 2012. Method: A literature review was performed including peer-reviewed papers...
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...assumptions. The theoretical framework is the structure that can hold or support a theory of a research study. The theoretical framework introduces and describes the theory that explains why the research problem under study exists. Importance of Theory A theoretical framework consists of concepts and, together with their definitions and reference to relevant scholarly literature, existing theory that is used for your particular study. The theoretical framework must demonstrate an understanding of theories and concepts that are relevant to the topic of your research paper and that relate to the broader areas of knowledge being considered. The theoretical framework is most often not something readily found within the literature. You must review course readings and pertinent research studies for theories and analytic models that are relevant to the research problem you are investigating. The selection of a theory should depend on its appropriateness, ease of application, and explanatory power. The theoretical framework strengthens the study in the following ways: 1. An explicit statement of theoretical assumptions permits the reader to evaluate them critically. 2. The theoretical framework connects the researcher to existing knowledge. Guided by a relevant theory, you are given a basis for your hypotheses and choice of research methods. 3. Articulating the theoretical assumptions of a research study forces you to address questions of why and how. It permits you to intellectually...
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...1 TEACHING - LEARNING METHODS IN ACCOUNTING EDUCATION - AN EMPIRICAL RESEARCH IN THE BRAZILIAN SCENARIO Prof. Edson Luiz Riccio, Ph.D. - e-mail: elriccio@usp.br BSc. Marici Cristine Gramacho Sakata - e-mail: mcsakata@usp.br Affiliation: University of São Paulo - Brazil Faculty of Economics, Administration and Accountancy Department of Accountancy and Actuary Av. Prof. Luciano Gualberto 908 - FEA3 05508-900 – Sao Paulo – Brasil FAX: 55-11- 813 01 20 PHONE: 55-11- 3818 58 20 ABSTRACT The Teaching of Accounting is facing nowadays a significant challenge. Reason is that it aims educating youngster that are going to work in companies that use advanced Information Technologies and endeavor promoting continuous organizational changes. Those changes require constant attention and continuous adaptation from both academics and practitioners. To succeed, a neophyte has to be prepared on how to deal with these changes. It means not only receiving the necessary knowledge but also the abilities to adapt himself. In general, it is accepted that if a Course provides the student with proper knowledge utilization skills, and necessary abilities the student will be able to adapt to the difficulties of a changing environment. It is recognized that the teaching method can influence in the development of several abilities such as: cooperation, leadership, responsibility, self-confidence, independence, and ability to decision making and communication skills. The purpose of this work is to study the...
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...Declaration I hereby certify that I have properly checked and verified all the items as prescribed in the checklist and ensure that my thesis/report is in proper format as specified in the guideline for thesis preparation. I also declare that the work containing in this report is my own work. I, understand that plagiarism is defined as anyone or combination of the following: 1. To steal and pass of (the ideas or words of another) as one's own 2. To use (another's production) without crediting the source 3. To commit literary theft 4. To present as new and original an idea or product derived from an existing source I understand that plagiarism involves an intentional act by the plagiarist of using some-one else's work/ideas completely/partially and claiming authorship/originality of the work/ideas. Verbatim copy as well as close resemblance to some else's work constitute plagiarism. I have given due credit to the original authors/sources for all the words, ideas, diagrams, graphics, computer programs, experiments, results, websites, that are not my original contribution. I have used quotation marks to identify verbatim sentences and given credit to the original authors/sources. I affirm that no portion of my work is plagiarized, and the experiments and results reported in the report/dissertation/thesis are not manipulated. In the event of a com-plaint of plagiarism and the manipulation of the experiments and results, I shall be fully...
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...Accounting, Auditing & Accountability Journal Corporate social reporting and reputation risk management Jan Bebbington Carlos Larrinaga Jose M. Moneva Article information: Downloaded by University of Strathclyde At 07:57 17 October 2014 (PT) To cite this document: Jan Bebbington Carlos Larrinaga Jose M. Moneva, (2008),"Corporate social reporting and reputation risk management", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 337 - 361 Permanent link to this document: http://dx.doi.org/10.1108/09513570810863932 Downloaded on: 17 October 2014, At: 07:57 (PT) References: this document contains references to 70 other documents. To copy this document: permissions@emeraldinsight.com The fulltext of this document has been downloaded 10839 times since 2008* Users who downloaded this article also downloaded: Jeffrey Unerman, (2008),"Strategic reputation risk management and corporate social responsibility reporting", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 362-364 Carol A. Adams, (2008),"A commentary on: corporate social responsibility reporting and reputation risk management", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 365-370 Pekka Aula, (2010),"Social media, reputation risk and ambient publicity management", Strategy & Leadership, Vol. 38 Iss 6 pp. 43-49 Access to this document was granted through an Emerald subscription provided by 117974 [] For Authors If you would like to...
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...CASE A THESIS SUBMITTED TO THE GRADUATE SCHOOL OF SOCIAL SCIENCES OF MIDDLE EAST TECHNICAL UNIVERSITY BY FATMA AKSOY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION OCTOBER 2008 Approval of the Graduate School of Social Sciences Prof. Dr.Sencer Ayata Director I certify that this thesis satisfies all the requirements as a thesis for the degree of Master of Business Administration. Prof. Dr.Cengiz Erol Head of Department This is to certify that we have read this thesis and that in our opinion it is fully adequate, in scope and quality, as a thesis for the degree of Master of Business Administration Prof. F. N. Can Şımga-Muğan Supervisor Examining Committee Members Assoc. Prof. Zeynep Önder Prof. F. N. Can Şımga-Muğan (BILKENT UNIVERSITY, BA) (METU, BA) Assist. Prof. Engin Küçükkaya (METU, BA) I hereby declare that all information in this document has been obtained and presented in accordance with academic rules and ethical conduct. I also declare that, as required by these rules and conduct, I have fully cited and referenced all material and results that are not original to this work. Name, Last name : Fatma, Aksoy Signature : iii ABSTRACT THE INFORMATION CONTENT OF EARNINGS AND SYSTEMATIC RISK IN CHANGING ECONOMIC CONJECTURE: THE TURKISH CASE Aksoy, Fatma M.B.A., Department of Business Administration Supervisor : Prof. Dr. F. N. Can Şımga-Muğan October 2008, 73 pages This thesis analyses...
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...U11C FILE COPy NAVAL POSTGRADUATE SCHOOL Monterey, California 6M to CD4 OTIC ELECTE SEP11W THESIS AUTOMATED FINANCIAL MANAGEMENT INFORMATION SYSTEM FOR NAVY FIELD ACTIVITY COMPTROLLERS by Shaun Kevin Taylor March 1990 Thesis Advisor: Second Reader: Glenn D. Eberling William J. Haga Approved for public release; distribution is unlimited. UNCLASSIFIED SECURITY CLASSIFICATION OF THIS PAGE REPORT DOCUMENTATION PAGE lb RESTRICTIVE MARKINGS Ia.REPORT SECURITY CLASSIFICATION Unclassif led 2a. SECURITY CLASSIFICATION AUTHORITY 3. DISTRIBUTION /AVAILABILITY OF REPORT 2b. DECLASSIFICATIONiDOWNGRADING Approved for public release; distribution is SCHEDULE unlimited. 5. MONITORING ORGANIZATION REPORT NUMBER(S) 4. PERFORMING ORGANIZATION REPORT NUMBER(S) 6a. NAME OF PERFORMING ORGANIZATION 6b. OFFICE SYMBOL 7a. NAME OF MONITORING ORGANIZATION (If applicable) I Code 37 Naval Postgraduate School Naval Postgraduate School 7b. ADDRESS (City, State, and ZIP Code) 6c. ADDRESS (City, State, and ZIPCode) Monterey, Ca. Monterey, Ca. 94943-5000 9. PROCUREMENT INSTRUMENT IDENTIFICATION NUMBER A 8b. OFFICE SYMBOL (If applicable) 8a. NAME OF FUNDING/SPONSORING ORGANIZATION 93943-5000 10. SOURCE OF FUNDING NUMBERS 8c. ADDRESS (City, State, and ZIP Code) PROGRAM ELEMENT NO. WORK UNIT ACCESSION NO. TASK NO. PROJECT NO. II. TITLE (Include Security Classification) ...
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...Inter-firm coordination as an information problem. The case of a divisionalized company Antonio Leotta Assistant Professor of Accounting University of Catania (Italy) Department: Impresa, Culture e Società Email: antonio.leotta@unict.it ABSTRACT The extant literature on inter-organizational control distinguishes the main control problems as coordination problems and appropriation concerns. The present study focuses on coordination problems and is intended to understand the process leading to the hybrid nature of inter-firm coordination modes and the role of information in this process. In a theoretical part, after discussing the main critical assumptions underlying coordination studies, an integrative framework is proposed to conceptualize the coordination process and describe the role of information in this process. In Particular, the framework assumes inter-firm settings as a-centered and a-static, whence the relevance of an interpretive approach where coordination is viewed as a process characterized by dialectic interactions between coordinating actors. The empirical part of the study is aimed at verifying the explanatory power of the framework studying a case of outsourcing relations in a divisionalized company operating in the semi-conductor industry. The case provided useful data giving new insights that enrich the framework. Keywords: coordination; information; system;: process; inter-organizational relations. Revised version July, 5 2011 1. Introduction...
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...Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh Faruk Hossan Md Ahsan Habib Supervisor: José Ferraz Nunes Examiner: Bengt Kjellén Master‟s thesis in international Business 15 ECTS Department of Economic and Informatics University West Spring term 2010 0 ABSTRACT The thesis applies performance evaluation of pharmaceutical company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutical (Beximco and Square pharmaceutical) companies in Bangladesh. The main data collection from the annual financial reports on Beximco and square pharmaceutical companies in 2007 to 2008.Different financial ratio are evaluated such liquidity ratios, asset management ratios, profitability ratios, market value ratios, debt management ratios and finally measure the best performance between two companies. The mathematical calculation was establish for ratio analysis between two companies from 2007-2008.It is most important factors for performance evaluation. The graphical analysis and comparisons are applies between two companies for measurement of all types of financial ratio analysis. Liquidity ratio is conveying the ability to repay short-term creditors and it total cash. It determines perform of short term creditor of both pharmaceutical companies under the three categories such as current ratio, quick ratio and cash ratio. Asset management ratio is measurement how to effectively...
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...Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh Faruk Hossan Md Ahsan Habib Supervisor: José Ferraz Nunes Examiner: Bengt Kjellén Master‟s thesis in international Business 15 ECTS Department of Economic and Informatics University West Spring term 2010 0 ABSTRACT The thesis applies performance evaluation of pharmaceutical company in Bangladesh. It means evaluate how well the company performs. The main aim is achieved through ratio analysis of two pharmaceutical (Beximco and Square pharmaceutical) companies in Bangladesh. The main data collection from the annual financial reports on Beximco and square pharmaceutical companies in 2007 to 2008.Different financial ratio are evaluated such liquidity ratios, asset management ratios, profitability ratios, market value ratios, debt management ratios and finally measure the best performance between two companies. The mathematical calculation was establish for ratio analysis between two companies from 2007-2008.It is most important factors for performance evaluation. The graphical analysis and comparisons are applies between two companies for measurement of all types of financial ratio analysis. Liquidity ratio is conveying the ability to repay short-term creditors and it total cash. It determines perform of short term creditor of both pharmaceutical companies under the three categories such as current ratio, quick ratio and cash ratio. Asset management ratio is measurement how to effectively...
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...CHAPTER II REVIEW OF RELATED LITERATURE AND STUDIES This Chapter discusses the local and foreign literature and studies of the proposed study. Related Literature The proponents gathered some information that is related in the proposed study entitled, “Payroll System for United Auctioneers Incorporated” to have a guide and background in developing a system. Local. According to Ramon Faloran (2008), in the article “The Computer Edge of the New Employment and Opportunities” that he wrote in the Philippine Daily Inquirer. He stated that: “Computer gives you a different feeling about what is happening in the company. Business will be highly competitive and innovative because the computer provides instant information.” According to Ms. Stephanie Manalaysay (2010), in the essay she wrote in www.studymode.com. She stated that: “Payroll processes are the perfect place to begin when looking to control costs. New developments in software, such as allowing the integration of payroll system info into existing HR systems, mean you can look beyond traditional ERP options.” Junald Astronomo Lagod (2010) stated that: “Any small business owner can tell you that paying employees involves a lot more than writing a check every two week. There are dozens of laws governing employee compensation. If you don’t want to run afoul of various government agencies, you have to be well organized and stay up to date on federal and state guideline.” Gabriel Esteban (May, 2012) stated that: “Payroll...
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