contents of a firm‟s sustainability reporting through combined social and environmental accounting and management perspectives. Design/methodology/approach: This paper analyzes the disclosed sustainability indicators of a major Australian financial institution, Westpac, through the application of the research method content analysis. The theoretical framework will be shaped by the consideration of legitimacy theory and the Balanced Scorecard approach. Findings: The results indicate that the four perspectives
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with the accounting, auditing and consultancy schemes of Arthur Andersen. Enron disgraces ultimately lead the organization to a scandal that resulted in the biggest economic failure in United States history (TIME Enron, 2001). The Enron scandal also destroyed one of the foremost accounting agencies in the world, Arthur Andersen. Enron’s downfall was the result of their choice of accounting practices, in particular target entities and poor financial reporting. Enron’s accounting structure
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Leader: John Smith SECTION A: basic information ❑ Introduction Welcome to LUBS 5016 Financial Reporting and Regulation. This course is compulsory for MSc Accounting and Finance students. It is taught in the second semester, is worth 15 credits if successfully completed and comprises 10 lectures supported by a series of workshops or tutorials. The course is assessed by means of an examination in May/June 2012
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insiders and outsiders, and their behavior or relations of cooperation and competition suppose an analysis need that provides them of a huge importance. I also realize about the importance of the agency theory and the problems and remedies caused, improving the importance of efficient corporate governance. This need of a good organization is solved by the systems theory, ”Organizations are systems of interdependent activities linking shifting coalitions of participants; the systems are embedded in – dependent
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Behaviour |3 |0 |0 |3 | |BA9105 |Communication Skills |3 |0 |0 |3 | |BA9106 |Accounting for Management |3 |1 |0 |4 | |BA9107 |Legal Aspects of Business |3 |0 |0 |3 | |BA9108
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number of institutions to facilitate the students in their studies. Academic assistance encompasses all types of subjects from English to Management. In the academic content development, a number of subjects such as business studies, marketing, accounting and financial management, operations management, qualitative techniques, history, science, statistics, dissertation and its proposal development, human resources and organizational behaviour are covered. In pertinent to the given subjects, academic
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[pic] Management Accounting and Decisions 3 (P13414) MODULE OUTLINE Semester 1 Year 2013/2014 Teaching Staff: |Staff |Room |Telephone |Email | |Andrew Edwards |AB479 |88180513 |andrew.edwards@nottingham.edu.cn | |Anna Du |AB482 |88182467
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management accounting innovations An overview of its recent development Nur Haiza Muhammad Zawawi Department of Accounting and Finance, University of Malaysia Terengganu, Kuala Terengganu, Malaysia and School of Accounting, La Trobe University, Melbourne, Australia, and Management accounting innovations 505 Zahirul Hoque School of Accounting, La Trobe University, Melbourne, Australia Abstract Purpose – The purpose of paper is to present a review of the literature on management accounting innovations
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and Planning Table of Contents Executive Summary 3 1.Critique and evaluate research ....... 4 2.Critically apply modern financial tools 6 3.Use main types of investment appraisal tools 8 4.Critically evaluate the importance of research 10 References 11 Executive Summary The decision making of management is very crucial and involves various analysis to be performed. There are various ratios and methods that can be useful for
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development economics when development was looked upon as (lack of) physical capital accumulation (see for example Lewis 1955). As physical capital accumulation was inserted in the growth accounting exercise, the TFP growth could simply be interpreted as technological growth. Yet, with the rising importance of other, social, indicators such as health, literacy, and human capital, the growth of TFP could reflect the growth of these social indicators as well. 4.2 A classic view: GDP and physical
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