Costing in Portuguese Telecommunications* Maria Major1, 2 and Trevor Hopper3 1 Departamento de Finanças e Contabilidade, ISCTE – Escola de Gestão, Av. das Forças Armadas, 1649-026 Lisboa, Portugal. 2 UNIDE Researcher. 3 Manchester School of Accounting and Finance, University of Manchester, Manchester, M13 9PL, UK. * The authors wish to thank Bob Scapens, Sven Modell, Salvador Carmona, Angelo Riccaboni, John Burns, Mahmoud Ezzamel, Caroline Lambert, Rui Vieira, Aldónio Ferreira, and other participants
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"better practice" approaches that are being adopted by organisations in managing accounts receivable. In the commercial world the way in which organisations manage their accounts receivable has significant implications for the financial health of those organisations. This creates an imperative to ensure the management of receivables is both efficient and effective. The practices used in common business processes such as accounts receivable management have universal application and are not industry specific
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manufacturing at home. In particular: * Deals might have to be transacted in foreign languages and under foreign laws, customs and regulations. * Information on foreign countries needed by a particular firm may be difficult (perhaps impossible) to obtain. * Foreign currency transactions will be necessary. Exchange rate variations can be very wide and create many problems for international business. * Numerous cultural differences may have to be taken into account when
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dimensions of risk and performance in supply chains and provide a categorisation of risk drivers. Research limitations/implications – SCRM is at an early stage of evolution. The paper provides a clarification of the dimensions and constructs within this field together with directions for future research and development. Practical implications – The focus on performance in terms of efficiency and effectiveness linked to risk drivers and risk management responses provides insights to managing and measuring
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used to highlight the importance of speech actors within an organisational change context in order to surface some of these dilemmas in business studies in general and management research in particular. These two provide alternative positions to Strauss and Quinn’s “maintained” analysis of how organisations and managers implement change interventions and employees’ reactions to these. Amongst some of my principal objectives is to demonstrate what can be contributed when researchers focus on what
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........ 1 3 4 5 1. Introduction .............................................................................................................. 10 2. Introducing International Financial Reporting Standards: Some global evidence 14 3. Research methods
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innovation... Acknowledgements IBSA wishes to acknowledge the work of the project team who have prepared this report. CSR Sydney www.csrsydney.com David Morrissey Franziska Kleedehn Sustainability Learning Institute Bruce McKenzie Cheryl Hardie Ian Hardie Andrew McKenzie Damian Collins www.sustainabilitylearning.com.au IBSA is grateful to the large number of people and organisations who have supported IBSA in this project and who participated in workshops and in other ways contributed
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19 3.1 Enron, the trigger to SOX? ........................................................................ 22 4. The Sarbanes Oxley Act: Radical Reforms in Key Areas ....................................... 26 4.1 Establishing the Public Company Accounting Oversight Board (PCAOB) ......................................................................................................................... 26 1 Student ID: 082168461 4.2
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CAPITAL AND INCOME IN FINANCIAL REPORTING IN THE NINETEENTH CENTURY Calculation, Context and Consequence THOMAS REGINALD (Tom) ROWLES B.Ec (Hons), Dip.Ed (Monash) A THESIS SUBMITED FOR THE DEGREE OF DOCTOR OF PHILOSOPHY IN THE SCHOOL OF ACCOUNTING AND LAW OF RMIT UNIVERSITY, MELBOURNE, VICTORIA, AUSTRALIA ii DECLARATION I certify that: Except where due acknowledgement has been made, this thesis is mine alone; and The work has not been submitted previously, in whole or part
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STRATEGIC MANAGEMENT ACCOUNTING UNIT – I MANAGEMENT ACCOUNTING – SCOPE- STRATEGIC IMPORTANCE – NATURE AND CHARACTERISTICS OF MANAGEMENT CONTROL SYSTEM “The accounting people are expected to do things that are much more strategic and much more forward looking than they have been expected to do in the past”. INTRODUCTION1 Mission of Disney – “To offer quality entertainment that people seek out”. The Walt Disney Company has long been widely admired as visionary and well-managed
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