Assessment of Accounting Evaluation Practices

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Publisher : Springer Nature
ISBN 13 : 3030984869
Total Pages : 183 pages
Book Rating : 4.0/5 (39 download)

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Book Synopsis Assessment of Accounting Evaluation Practices by : Ibrahim Mert

Download or read book Assessment of Accounting Evaluation Practices written by Ibrahim Mert and published by Springer Nature. This book was released on 2022-05-07 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers’ opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.

An analysis and evaluation of accounting practices relating to goodwill

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Publisher :
ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.:/5 (366 download)

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Book Synopsis An analysis and evaluation of accounting practices relating to goodwill by : Albert Edward Casper

Download or read book An analysis and evaluation of accounting practices relating to goodwill written by Albert Edward Casper and published by . This book was released on 1957 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Best Practices in Accounting Program Assessment

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Author :
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Best Practices in Accounting Program Assessment by :

Download or read book Best Practices in Accounting Program Assessment written by and published by . This book was released on 2003 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Crossover of Audit and Evaluation Practices

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Author :
Publisher : Taylor & Francis
ISBN 13 : 1000042499
Total Pages : 249 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Crossover of Audit and Evaluation Practices by : Maria Barrados

Download or read book Crossover of Audit and Evaluation Practices written by Maria Barrados and published by Taylor & Francis. This book was released on 2020-02-24 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together. • Part One provides definitions of performance audit, internal audit and program evaluation. • Part Two addresses several challenges that professionals face in applying these standards and principles. • Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why. Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.

An Examination and Evaluation of Selected Assumptions and Practices of Accounting, and Their Effects on Financial Reporting to Investors

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Publisher :
ISBN 13 :
Total Pages : 540 pages
Book Rating : 4.:/5 (744 download)

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Book Synopsis An Examination and Evaluation of Selected Assumptions and Practices of Accounting, and Their Effects on Financial Reporting to Investors by : Richard Harmon Simpson

Download or read book An Examination and Evaluation of Selected Assumptions and Practices of Accounting, and Their Effects on Financial Reporting to Investors written by Richard Harmon Simpson and published by . This book was released on 1967 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Valuing Accounting Practices

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Author :
Publisher : Wiley
ISBN 13 : 9780471172246
Total Pages : 0 pages
Book Rating : 4.1/5 (722 download)

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Book Synopsis Valuing Accounting Practices by : Robert F. Reilly

Download or read book Valuing Accounting Practices written by Robert F. Reilly and published by Wiley. This book was released on 1997-01-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In-depth coverage of the valuation of accounting practices and ofpartial ownerships in those practices Fundamental concepts and approaches related to accounting practices * Illustrative income approach valuation methods * Illustrative market approach valuation methods * Illustrative asset-based approach valuation methods * Preparing the overall accounting practice valuation synthesis andconclusion * Identification and quantification of accounting practicevaluation discounts and premiums, and other special topics relatedto the valuation of partial ownership interests * Special topics related to the valuation of accounting practices * Reporting the results of the accounting practice appraisal This comprehensive guide covers every aspect of accounting firmvaluation, from determining the circumstances in which theprocedure should be undertaken to compliance with standards forreporting valuation results. It provides a solid conceptual andtheoretical foundation for the analysis and appraisal of accountingpractices along with numerous practical applications andillustrations. The main body of the book is divided into four sections. The firstsection addresses the planning stages of the valuation, includingmotivations for conducting an appraisal, its purpose and objective,professional valuation standards, selecting a valuation approach,and data gathering. In the second section, specific accountingpractice valuation methods are discussed and illustrated. Theseinclude market-based, income-based, and asset-based methods. Thissection also examines the process of determining the overall valueof the business. The third section of Valuing Accounting Practices focuses on thevaluation of fractional or partial interests in an accounting firm.A large part of this discussion centers on the identification andvaluation of discounts and premiums related to partial or minorityownership, with an emphasis on marketable versus nonmarketableinterest and discounts for lack of marketability. Topics includeempirical research, factors affecting marketability, considerationof transferability restrictions, and discounts and premiums forother nonsystematic factors. The fourth section defines standardsfor accounting practice valuation reports and provides acomprehensive sample report. Lastly, special practice valuationtopics are discussed. Supplemented with numerous checklists, quantitative examples,appendices, and bibliographies, this handbook is an indispensableresource for accountants and appraisers who value accountingpractices. It is an excellent guide for sole practitioners ormembers of small and medium-size accounting firms who need toconduct self-appraisals for merger negotiations, new firmformation, litigation, or any other reason. It is also an importantreference for divorce attorneys.

The Research-Practice Gap on Accounting in the Public Services

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Author :
Publisher : Springer
ISBN 13 : 3319994328
Total Pages : 146 pages
Book Rating : 4.3/5 (199 download)

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Book Synopsis The Research-Practice Gap on Accounting in the Public Services by : Laurence Ferry

Download or read book The Research-Practice Gap on Accounting in the Public Services written by Laurence Ferry and published by Springer. This book was released on 2018-11-11 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

An analysis and evaluation of certain accounting practices relating to oil and gas exploration costs

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Publisher :
ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.:/5 (22 download)

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Book Synopsis An analysis and evaluation of certain accounting practices relating to oil and gas exploration costs by : Troy Winston Behringer

Download or read book An analysis and evaluation of certain accounting practices relating to oil and gas exploration costs written by Troy Winston Behringer and published by . This book was released on 1966 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Performance Evaluation: Methods and their qualities

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Publisher : GRIN Verlag
ISBN 13 : 3640140923
Total Pages : 22 pages
Book Rating : 4.6/5 (41 download)

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Book Synopsis Performance Evaluation: Methods and their qualities by : Tobias Westermaier

Download or read book Performance Evaluation: Methods and their qualities written by Tobias Westermaier and published by GRIN Verlag. This book was released on 2008-08-19 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2008 in the subject Business economics - Controlling, grade: 9 out of 10, Maastricht University (Faculty of economics and business administration), language: English, abstract: Performance evaluation is a topic of ongoing concern, interest and controversy. While the main goal of performance measurement is to provide a basis for the assessment of employee’s objective achievement it also helps to develop strategic plans and when properly designed it gives the motivation to work towards goals that are aligned with the principals residual interests (Ittner & Larcker, 1998). However, this incentive alignment is subject to major discussion. For example Josef Ackermann (2008), CEO of Deutsche Bank, admitted that one reason for the development of the sub prime crisis was the bonus system among banks. He argued that bonuses should establish the right incentives and be oriented towards medium- and long-term goals. He assessed tying bonuses to maximize profits in the short term – which encourages managers to take high risks – as the wrong approach. The question is therefore, which kind of measurement techniques can be used to reflect the subordinate’s incremental contribution to the firm value and how they can be designed to serve the principals’ goals. The paper is organized as follows. The first part provides an overview of performance evaluation in general followed by the main part about objective and subjective performance measures, their benefits and shortcomings. Before concluding, the balanced scorecard – a tool for performance evaluation that combines both financial and operational measures – is analyzed and described. [...]

Designing Evaluations

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Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Designing Evaluations by : United States. General Accounting Office. Program Evaluation and Methodology Division

Download or read book Designing Evaluations written by United States. General Accounting Office. Program Evaluation and Methodology Division and published by . This book was released on 1991 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Evaluation Practice in Review

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Publisher :
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Evaluation Practice in Review by : David S. Cordray

Download or read book Evaluation Practice in Review written by David S. Cordray and published by . This book was released on 1987 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Interface of Accounting Education and Professional Training

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Publisher : Routledge
ISBN 13 : 1317977173
Total Pages : 225 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis The Interface of Accounting Education and Professional Training by : Elaine Evans

Download or read book The Interface of Accounting Education and Professional Training written by Elaine Evans and published by Routledge. This book was released on 2014-07-16 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over many decades the global development of professional accounting education programmes has been undertaken by higher education institutions, professional accounting bodies, and employers. These institutions have sometimes co-operated and sometimes been in conflict over the education and/or training of future accounting professionals. These ongoing problems of linkage and closure between academic accounting education and professional training have new currency because of pressures from students and employers to move accounting preparation onto a more efficient, economic and practical basis. The Interface of Accounting Education and Professional Training explores current elements of the interface between the academic education and professional training of accountants in Australia, New Zealand, South Africa and the UK. It argues for a reassessment of the considerations and requirements for developing professional accounting programs which can make a student: capable of being an accountant (the academy); ready to be an accountant (the workplace); and professional in being an accountant (the professional bodies). This book was originally published as a special issue of Accounting Education: An International Journal.

Statements on Management Accounting Practices by the National Association of Accountants

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Publisher :
ISBN 13 :
Total Pages : 512 pages
Book Rating : 4.:/5 (51 download)

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Book Synopsis Statements on Management Accounting Practices by the National Association of Accountants by : National Association of Accountants. Committee on Management Accounting Practices

Download or read book Statements on Management Accounting Practices by the National Association of Accountants written by National Association of Accountants. Committee on Management Accounting Practices and published by . This book was released on 1971 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Evaluating Social Programs and Problems

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Publisher : Routledge
ISBN 13 : 1135636311
Total Pages : 337 pages
Book Rating : 4.1/5 (356 download)

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Book Synopsis Evaluating Social Programs and Problems by : Stewart I. Donaldson

Download or read book Evaluating Social Programs and Problems written by Stewart I. Donaldson and published by Routledge. This book was released on 2003-01-30 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's evaluators are being challenged to help design and evaluate social programs intended to prevent and ameliorate complex social problems in a variety of settings, including schools, communities, and not-for-profit and for-profit organizations. Drawing upon the knowledge and experience of world-renowned evaluators, the goal of this new book is to provide the most up-to-date theorizing about how to practice evaluation in the new millennium. It features specific examples of evaluations of social programs and problems, including the strengths and weaknesses of the most popular and promising evaluation approaches, to help readers determine when particular methods are likely to be most effective. As such, it is the most comprehensive volume available on modern theories of evaluation practice. Evaluating Social Programs and Problems presents diverse, cutting-edge perspectives articulated by prominent evaluators and evaluation theorists on topics including, but not limited to: *Michael Scriven on evaluation as a trans-discipline; *Joseph S. Wholey on results-oriented management; *David Fetterman on empowerment evaluation; *Yvonna S. Lincoln on fourth-generation evaluation; *Donna M. Mertens on inclusive evaluation; *Stewart I. Donaldson on theory-driven evaluation; and *Melvin M. Mark on an integrated view of diverse visions for evaluation. Evaluating Social Programs and Problems is a valuable resource and should be considered required reading for practicing evaluators, evaluators-in-training, scholars and teachers of evaluation and research methods, and other professionals interested in improving social problem-solving efforts in the new millennium.

Information Technology Evaluation Methods and Management

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Publisher : IGI Global
ISBN 13 : 9781878289902
Total Pages : 300 pages
Book Rating : 4.2/5 (899 download)

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Book Synopsis Information Technology Evaluation Methods and Management by : Wim Van Grembergen

Download or read book Information Technology Evaluation Methods and Management written by Wim Van Grembergen and published by IGI Global. This book was released on 2001-01-01 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The evaluation of IT and its business value are the subject of many academic and business discussions. Investments in IT are growing extensively, and business managers worry about the fact that the benefits might not be as high as expected. This phenomenon is often called the IT investment paradox or the IT Black Hole: large sums are invested in IT that seem to be swallowed by a large black hole without rendering many returns. How to measure the benefits of IT is the concern of this book titled Information Technology Evaluation Methods and Management. The different IT evaluation approaches and methods are discussed and illustrated with cases: traditional financial evaluations such as the return on investment, information economics and the recently introduced IT Balanced Scorecard. The latter approach is proposed as an ideal mechanism to support the IT/business alignment process and its related IT governance process. Among some of the topics included in this book are: software measurement; ERP project evaluation; strategic electronic commerce evaluation.

Beyond Benefit Cost Analysis

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Author :
Publisher : Routledge
ISBN 13 : 1351162675
Total Pages : 340 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Beyond Benefit Cost Analysis by : Domenico Patassini

Download or read book Beyond Benefit Cost Analysis written by Domenico Patassini and published by Routledge. This book was released on 2017-11-30 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Illustrated by case studies from Europe, North America and the Middle East, this book examines how non-market values can be identified, measured and incorporated into planning evaluation methodologies. The traditional means of assessing planning options, benefit-cost analysis, requires that all effects be expressed in monetary terms and this volume offers alternative approaches. It presents strategies for accomplishing the major purposes of planning evaluation - including the provision of an explicit, replicable basis for public assessment - in alternative ways. Growing demand for public involvement and for accountability in decision making requires better means for accommodating a broad range of concerns in planning evaluation. Methodologies examined include effectiveness-cost and multicriteria analysis, and the book explores how these have been applied in practice in developing special-issue plans, complex regional development strategies, and efforts to analyze the environmental justice implications of major infrastructure projects. Use of scenarios and problem structuring methods by stakeholder groups are also explored.

Progress in Environmental Assessment Policy, and Management Theory and Practice

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Publisher : World Scientific Publishing Company
ISBN 13 : 1783268387
Total Pages : 366 pages
Book Rating : 4.7/5 (832 download)

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Book Synopsis Progress in Environmental Assessment Policy, and Management Theory and Practice by : Thomas B Fischer

Download or read book Progress in Environmental Assessment Policy, and Management Theory and Practice written by Thomas B Fischer and published by World Scientific Publishing Company. This book was released on 2015-12-15 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since becoming editor-in-chief in 2009 Thomas Fischer has overseen the publication of 22 issues of the Journal of Environmental and Policy Management. This wide-ranging and thought-provoking volume presents a selection of papers from this period. A number of these papers discuss the topics of the journal's special issues. The others offer various international and comparative perspectives on the development and implementation of environmental assessment (EA) and strategic environmental assessment (SEA). By drawing on the expertise of a number of global experts, this comprehensive volume considers the challenges, successes and progress of EA/SEA policy and management since 2009. This volume is perfect for students and researchers interested in environmental policy and its implementation and management.