The Methodology of Positive Accounting Charles Christenson The Accounting Review, Vol. 58, No. 1. (Jan., 1983), pp. 1-22. Stable URL: http://links.jstor.org/sici?sici=0001-4826%28198301%2958%3A1%3C1%3ATMOPA%3E2.0.CO%3B2-Z The Accounting Review is currently published by American Accounting Association. Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/about/terms.html. JSTOR's Terms and Conditions of Use provides,
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this level of professionalism it can be seen that a conceptual framework must be in place, it was for this reason Mautz and Sharaf created eight postulates as a foundation for a framework. They created their postulates based on a ‘...careful study of the nature and activities of auditing...’,(Mautz and Sharaf, 1961, pg 41, ).It was this study which allowed them to create the postulates that are the underlying assumptions of modern audit theory and practice. Flint in 1988 developed this idea but rather
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Environmental Threat and Opportunity Profile (ETOP), Organizational Capability Profile – Strategic Advantage Profile, Corporate Portfolio Analysis – SWOT Analysis, Synergy and Dysergy – GAP Analysis, Porter’s Five Forces Model of Competition, Mc Kinsey’s 7s Framework, GE 9 Cell Model, Distinctive competitiveness – Selection of matrix while considering all models discussed above, Implementation of strategy: Analysis and development of organizational policies-marketing, production, financial, personnel and management
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Responsibility (2008) 303; David Vogel, The Market for Virtue: The Potential and Limits of Corporate Social Responsibility (2005); Nada K Kakabadse, Cecile Rozuel and Linda Lee-Davies, ‘Corporate Social Responsibility and Stakeholder Approach: A Conceptual Review’ (2005) 1(4) International Journal of Business Governance and Ethics 277, 279. 2 Wilfred Luetkenhorst, ‘Corporate Social Responsibility and the Development Agenda. The Case for Actively Involving Small and Medium Companys’ (2004) Intereconomics
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MBA UK Course Handbook the Strathclyde 2014/15 The Strathclyde MBA 1 The University of Strathclyde's mission dates from our founder, Professor John Anderson, leaving instructions in his will for 'a place of useful learning' to be established in the city. By this he meant an institution open to everyone, regardless of gender, status or income. “ The Place of Useful Learning John Anderson 1796 ” We continue to be committed to 'useful learning' through our provision of
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HUMAN RESOURCES Conference Paper Abstracts A CHANGE RECIPIENT PERSPECTIVE ON TRAINING AND COMPETENCE DEVELOPMENT DURING ORGANIZATIONAL CHANGE Olsen, Trude Hogvold; Harstad U. College; trude.olsen@hih.no Stensaker, Inger G.; NHH Norw.Schl of Economics and Business Adm.; inger.stensaker@nhh.no As organizations change and adapt to pressures in the external and internal environment, managers and employees are required to learn new competencies and skills. Ideally, new skill requirements should be
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CHAPTER 1 INTRODUCTION TO RESEARCH Instructional Goals 1. To generate interest in research for the students by driving home the point that successful managerial problem solving is nothing other than understanding and analyzing the situation at hand, which is what research is all about. 2. To help students differentiate between research‐based problem solving and “going by gut‐feeling”, the latter of which might sometimes help to solve problems in the short term, but might lead to systemic long‐term adverse consequences
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TEXTBOOK AND INTERNET SOURCE: ITS IMPACT ON RETENTION AND COMPREHENSION OF SELECTED NURSING STUDENTS COGNITION IN ILIGAN MEDICAL CENTER COLLEGE A Thesis Presented to: The Faculty of College of Nursing, Midwifery and Health Aide Iligan Medical Center College, Inc. Iligan City In partial fulfilment Of the Requirements For the Degree of Bachelor of Science in Nursing Madula, Charisse Anne C. Mejia, Malcolm Shannon Q. Miguel, April Ann Marie T. Musa, Joehaira Candice Mustapha, Najiefah
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The Uses and Abuses of Agency Theory in Business Ethics The spectacular corporate scandals and bankruptcies of the past decade have served as a powerful reminder of the risks that are involved in the ownership of enterprise. Unlike other patrons of the firm, owners are residual claimants on its earnings.1 As a result, they have no explicit contract to protect their interests, but rely instead upon formal control of the decision-making apparatus of the firm in order to ensure that their interests
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The Effect of ERP System Implementations on the Usefulness of Accounting Information Joseph F. Brazel Department of Accounting College of Management North Carolina State University Campus Box 8113 Raleigh, North Carolina 27695 Telephone: 919-513-1772 Fax: 919-515-4446 e-mail: joe_brazel@ncsu.edu Li Dang Department of Accounting College of Business Oregon State University Corvallis, Oregon 97331 Telephone: 541-737-6049 e-mail: li.dang@bus.oregonstate.edu October 2005 The authors thank the international
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