“Discuss the contribution of Actor-Network Theory to our understanding of management accounting and control in organisations that have adopted ERPS technologies.” Over the past decade, management accounting has seen an extraordinary rise in technology driven innovations, whereby Hyvonen (2008) explains how this has contributed to the emergence of virtual organisations. The power of ICT plays a pivotal role in many organisations, through providing a basis for managing efficient operations and formulating
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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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Journal of Accounting and Economics 31 (2001) 255–307 Empirical research on accounting choice$ Thomas D. Fieldsa, Thomas Z. Lysb,*, Linda Vincentb b Graduate School of Business Administration, Harvard University, Boston, MA 02163, USA Kellogg Graduate School of Management, Northwestern University, Evanston, IL 60208, USA Received 21 January 2000; received in revised form 31 January 2001 a Abstract We review research from the 1990s that examines the determinants and consequences of accounting
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FORMULATION OF ACCOUNTING THEORY: PURPOSE AND APPROACHES A TERM PAPER (2) ON ADVANCED ACCOUNTING THEORY (ACC 821) PRESENTED BY EKERIA, Victor IKYUME, Chiahemba James OGBOLE, Philip Osemudiamen SUBMITTED TO PROFESSOR A.E. OKOYE DEPARTMENT OF ACCOUNTING COLLEGE OF BUSINESS AND MANAGEMEN SUDIES IGBINEDION UNIVERSITY, OKADA MARCH, 2015 Abstract As tasks of accounting became more difficult and focus shifted to users’ needs, a theory became necessary. Existence of a need for information for decision
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the International Accounting Standards Board and the Financial Accounting Standard Board Accounting Theory & Research 541 The History & Relationship of the International Accounting Standards Board and the Financial Accounting Standard Board The International Accounting Standards Board (IASB), and independent standard-setting body of the IFRS Foundation was created after the Financial Accounting Standards Board (FASB) to develop and establish universal accounting procedures and standards
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comparison of non-Big 4 and Big 4 auditors’ perceptions of auditor independence Non-Big 4 and Big 4 auditors’ perceptions 917 Philip Law Department of Accounting, Faculty of Business Administration, University of Macau, Taipa, Macau Abstract Purpose – Perceived independence is one of the corner-stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the Hong Kong ´ˆ auditing environment motivates this study
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MANAGEMENT Credits: 10 Contact hours: 23 Semester: 1 Pre-requisites: ASB-2104 Module organiser: Sally Sambrook Note: This module is available through the medium of Welsh (ACB-3101). Aims: To examine issues and developments in the field of contemporary human resource management (HRM). To develop an understanding of the complex issues facing human resource (HR) specialists and line managers in meeting their responsibilities for selecting, deploying, training, appraising, rewarding
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Anthropological and Accounting Knowledge in Islamic Banking and Finance: Rethinking Critical Accounts Author(s): Bill Maurer Reviewed work(s): Source: The Journal of the Royal Anthropological Institute, Vol. 8, No. 4 (Dec., 2002), pp. 645667 Published by: Royal Anthropological Institute of Great Britain and Ireland Stable URL: http://www.jstor.org/stable/3134937 . Accessed: 27/02/2012 02:27 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available
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Measurement in Accounting: What is the Scale? In the last few years the field of accounting has been the subject of a critical review,the intensity of which is increasing as time goes by. Somehow, both within and without the accounting profession, there is a feeling of dissatisfaction with the information generated by the accounting process. Such dissatisfaction is leading to questions about the fundamental bases of Accounting. The practitioner claims to identify,collect,measure,record,analyse
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Framework for Public Sector Accounting............................................................ 1 16 September 2014 ii ProQuest 第 1 个文档，共 1 个 Elements of a Theoretical Framework for Public Sector Accounting ProQuest 文档链接 摘要: The development of a concept of community assets (used to describe government-managed assets of an infrastructural, cultural, or environmental nature) can contribute to the development of a new theoretical framework for public sector accounting and potentially for
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