reflect their effort. It is also found that the majority of employees perceived that goals were clear. Research limitations/implications – The dominance of extrinsic motivation without including behavioural, social, and psychological factors in agency theory research is questioned. The research finds no support for “crowding out”, but rather finds some evidence of “crowding in” where intrinsic motivation is enhanced, to the detriment of extrinsic motivation. Practical implications – The findings highlight
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a system that gives true and fair view of accounting reports. These consistencies in reports are intended to provide easier reports to stakeholders across the borders to measure and compare performance in international accounting reports standard. In earlier times UK accounting is providing useful information to shareholders, with a distinct from tax reporting. The implementation of IFRS has brought about significantly greater consistency in accounting recognition and measurement and far greater
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understand by environmental accounting and environmental reporting? Throughout this essay the social accounting issue ‘environmental accounting’ will be discussed. Environmental accounting is ‘the practice of including the indirect costs and benefits of a product or activity, for example, its environmental effects on health and the economy, along with its direct costs when making business decisions.’ Also ‘the term environmental accounting is frequently used within the accounting and environmental management
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ABSTRACT 2 The importance of accounting conceptual framework 3 Historical Background 5 The Scandal – what happened 6 PENALTIES 7 How the scandal relates to accounting theory 8 RELATION TO POSITIVE ACCOUNTING THEORY 9 Conservatism Principle 9 Lack of Reliability 10 Lack of Relevance 11 Financial Misstatement 11 Conclusion 12 Bibliography 14 Insight on WorldCom Scandal ABSTRACT The scope of this paper deals with the WorldCom accounting scandal of the early 2000’s as it
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CORPORATE SOCIAL RESPONSIBILITY IN VIETNAM; A STUDY OF ITS IMPORTANCE BY PHAM THUY LY E0700048 i BACHELOR OF BUSINESS (ACCOUNTING) HONS HELP UNIVERSITY COLLEGE MARCH 2011 DECLARATION OF ORIGINALITY AND WORD COUNT I hereby declare that the graduation project is based on my original work except for quotations and citations which have been duly acknowledged. I also declare that it has not been previously or concurrently submitted for any other course/degree at Help University College or other
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manipulasi laba. Secara teoritis ada banyak cara atau metode yang dapat ditempuh oleh manajer (pembuat laporan keuangan) untuk mempengaruhi laba yang dilaporkan (reported earnings) yang memang memungkinkan ditinjau dari teori akuntansi positif (positive accounting theory). Teori akuntansi positif menjelaskan bahwa manajer memiliki insentif atau dorongan untuk dapat memaksimalkan kesejahteraannya. Bukti-bukti empiris menunjukkan bahwa praktek manajemen laba ditemui dalam banyak konteks. Hal ini menunjukkan
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and Research Question: Historically, each nation has developed and applied its own domestic accounting standards; however, globalisation and integration of capital markets result in capital which travels across global boundaries. This process reveals a need for single set of financial standards. At this point, International Financial Reporting Standards (IFRS) are developed by the International Accounting Standards Board (IASB). Even though many researches have been done within the context of the
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Consideration of Systems-Oriented Theories Question 1: In relation to Political Economy Theory, which of the following statements is false? A: Political Economy Theory views society, politics and economics as inseparable B*: Political Economy Theory is derived from Positive Accounting Theory C: Legitimacy Theory and Stakeholder Theory are derived from Political Economy Theory D: Political Economy Theory can be divided into “classical” and “bourgeois” political economy theories Question 2: The difference
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Of Modern Accounting ...................................................................................... 2 1.2 19th Century – The Beginnings of Modern Accounting in Europe and America ............................... 3 1.3 20th Century – The Development of Modern Accounting Standards................................................. 4 1.4 21st Century – Accounting Regulation in Modern Commerce ........................................................... 4 2. DEVELOPMENT OF ACCOUNTING .......
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Accounting scandals back in the early 2000, including that of Enron and WorldCom, led to the passing of the Sarbanes-Oxley Act (SOX). SOX aims to reduce corporate governance concern and ultimately seek to increase the credibility of the financial reporting. Agoglia, Doupnik, and Tsakumis (2011) looked at two aspects related to the strength of the financial reporting: the influence of standard precision and the role of audit committee. This article had and referred to with particularly focus on
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