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Author : Xiaoli Rao
Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (565 download)
Download or read book Two Essays on Information and Control Issues in Accounting? written by Xiaoli Rao and published by . This book was released on 2003 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Xiaoli Rao
Publisher : Open Dissertation Press
ISBN 13 : 9781374711921
Total Pages : pages
Book Rating : 4.7/5 (119 download)
Download or read book Two Essays on Information and Control Issues in Accounting? written by Xiaoli Rao and published by Open Dissertation Press. This book was released on 2017-01-27 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation, "Two Essays on Information and Control Issues in Accounting?" by Xiaoli, Rao, 饒曉莉, was obtained from The University of Hong Kong (Pokfulam, Hong Kong) and is being sold pursuant to Creative Commons: Attribution 3.0 Hong Kong License. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation. All rights not granted by the above license are retained by the author. Abstract: Abstract of the thesis entitled Two Essays on Information and Control Issues in Accounting Submitted By Rao Xiaoli for the Degree of Master of Philosophy at The University of Hong Kong in October 2003 Abstract This thesis consists of two essays: 1. Has Earnings Information Become Less Useful for Financial Analysts and Investors? 2. Consequences of Group Affiliation: Evidence from Financial Statement and Stock Market -An Analysis of Hong Kong Business Groups. The first study investigates whether the usefulness of earnings information has changed in the last two decades, in the eyes of both analysts and investors, using data from U.S. firms. Contrary to assertions made by other studies, I find no consistent evidence that the earnings have lost its value relevance over time. My result shows that there is a significant increase in the analysts' earnings response coefficient, implying that analysts place more trust on earnings information than before. I also examine four factors (i.e., size, industry, earnings and stability) that are likely to contribute to changes in the EPS over time. It seems that both analysts' ERC and investors' ERC are higher for high- technology firms than for other firms. This is contrary to the argument that for firms with iilarge amounts of unrecorded intangibles, financial accounting information is of limited value. I find that the earnings of larger firms are more trusted by analysts than the earnings of small firms. Moreover, for analysts' ERC study, I also consider the possibility that analysts under-react to information (accounting and non-accounting) received during the year. My results show that analysts' consensus forecast revisions (in the year-end, upon receiving of earnings information) are positively correlated with the revision of forecasts during the year (before receiving earnings information), suggesting the existence of under-reaction. However, it does not alter my conclusion that analysts trust more on earnings information throughout the years. The second study examines whether affiliation with business groups is beneficial for firms. Firms affiliated with business groups can benefit from access to some internal institutions to mitigate external market failure. However, group affiliation may also involve the cost of tunneling, which could lead to inferior performance for lower-level firms within a group. I analyze the accounting and stock market performance of HK listed firms, and find that group affiliation is on average beneficial for HK listed firms, especially those affiliated with standard groups. Firms affiliated with business groups are better at efficiently using total assets to generate profit, and they have higher profit margins, suggesting that they are better at cost control. The results also indicate that firms affiliated with business groups are valued more in the stock market. My evidence does not consistently support the existence of tunneling behavior in the Hong Kong stock market. iii DOI: 10.5353/th_b2929484 Subjects: Corporate profits - Accounting Corporate profits - China - Hong Kong - Accounting
Author : E. H. J. Vaassen
Publisher : Wiley
ISBN 13 : 9780470753958
Total Pages : 0 pages
Book Rating : 4.7/5 (539 download)
Download or read book Accounting Information Systems and Internal Control written by E. H. J. Vaassen and published by Wiley. This book was released on 2009-12-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control. The second edition of Accounting Information Systems and Internal Control: Places internal control in the context of other related disciplines. Discusses contemporary developments in the field of internal control. Explores the relationship between internal control and management control as means to achieve organizational control. Examines the dynamics of internal control and IT. Provides tools and techniques for documenting and evaluating internal control systems. Discusses the process approach to designing and evaluating internal control systems. Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations. Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post. Accounting Information Systems and Internal Control has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor’s manual together with questions and answers: www.wileyeurope.com/college/vaassen
Author :
Publisher :
ISBN 13 :
Total Pages : 218 pages
Book Rating : 4.:/5 (954 download)
Download or read book Essays on Internal Audit, Management Control and Corporate Communication written by and published by . This book was released on 2016 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation presents two essays that, taken together, focus on the work performed by the Internal Audit Function (IAF) of 18 firms to examine issues of management control and corporate communication. The first essay investigates the blurred boundary between management control and internal control. Using concepts from organizational ecology the essay describes how continued pressure for an organization to become more reliable and accountable often leads to the routinization of organic, adaptive control systems. Over time mechanistic routines can become misaligned with a changing environment, or begin to break down and cease functioning as intended. Interview evidence from IAF managers in a diverse set of complex firms presents this erosion of control as their primary opportunity to add value and improve operations. They do so through consulting and compliance work aimed at facilitating increased communication and the correction of identified deficiencies. The essay proposes a comprehensive conceptual model to describe control system maintenance through two interrelated cycles: 1) consulting work aimed at correcting control system inertia through horizontal communication and organic control; and 2) compliance work aimed at correcting control system entropy through vertical communication and mechanistic control. It concludes with a comparison to the growing literature on Enterprise Risk Management and an argument for the proposed concept model’s potential for further study of control system maintenance. The second essay investigates changes to management accounting work alongside the growing sophistication of automated reporting tools such as Enterprise Resource Planning (ERP) and Business Intelligence (BI). A growing professional and academic literature indicates the growth of ERP and BI has diffused and hybridized traditional management accounting tasks into work performed by the broader organization. The Institute of Management Accountants (IMA) recently addressed this trend in a redefinition of management accounting with a focus on consultative, qualitative work as a business partner. Analysis provided in this second essay demonstrates the business partner role to be a professionally contested space, with multiple organizational functions vying for jurisdiction over work relevant to the strategic management of a firm. Using a series of semi-structured interviews with IAF managers at a set of large, complex firms my study provides additional insight into work performed by a business partner to coordinate action across functional, hierarchical, and geographic boundaries. In doing so, the essay identifies two concepts key to work as a business partner as intriguing opportunities for further research: 1) the ability to coordinate sensemaking activity between a distributed set of process participants; and 2) control over strategic/operationally relevant boundary objects necessary to legitimize access, place global/local reports into context, and drive strategic change.
Author : Rick Antle
Publisher : Springer Science & Business Media
ISBN 13 : 0387303995
Total Pages : 334 pages
Book Rating : 4.3/5 (873 download)
Download or read book Essays in Accounting Theory in Honour of Joel S. Demski written by Rick Antle and published by Springer Science & Business Media. This book was released on 2007-02-15 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
Author : Tony Hopwood
Publisher : Routledge
ISBN 13 : 1134707584
Total Pages : 646 pages
Book Rating : 4.1/5 (347 download)
Download or read book Accounting From the Outside (RLE Accounting) written by Tony Hopwood and published by Routledge. This book was released on 2013-11-26 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Author : Robert Ashton
Publisher : Routledge
ISBN 13 : 1134602375
Total Pages : 132 pages
Book Rating : 4.1/5 (346 download)
Download or read book The Evolution of Behavioral Accounting Research (RLE Accounting) written by Robert Ashton and published by Routledge. This book was released on 2013-12-04 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.
Author :
Publisher :
ISBN 13 :
Total Pages : 776 pages
Book Rating : 4.F/5 ( download)
Download or read book American Doctoral Dissertations written by and published by . This book was released on 2001 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Beth Walter Honadle
Publisher : SUNY Press
ISBN 13 : 9780887061301
Total Pages : 374 pages
Book Rating : 4.0/5 (613 download)
Download or read book Perspectives on Management Capacity Building written by Beth Walter Honadle and published by SUNY Press. This book was released on 1986-01-01 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Management Capacity Building provides a lively spectrum of views on the problems and prospects of improving the management and performance of municipal governments in the United States. Leading specialists in public administration probe the management needs of local governments and explore ways in which they can improve their capacity to manage. Today, state and local governments are caught in the transition between the expansionism of the post-World War II years and the retrenchment era of the late seventies and eighties. Improved management capacity has emerged as the most effective way for local governments to ride out the economic and political pressures confronting them. This book first investigates the meaning of the term "management capacity." It then considers how management needs have changed in the post-war period and how these needs vary among large cities, suburbs, and rural communities. Two of the contributions explore the organizational politics of management improvement while others look at the functional areas of computers and financial management. The book also addresses human resource problems such as labor relations, management development, and training of municipal legislators, and concludes with several viewpoints on federal efforts to improve local management capacity.
Author :
Publisher :
ISBN 13 :
Total Pages : 534 pages
Book Rating : 4.F/5 ( download)
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2009-11 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christopher S. Chapman
Publisher : OUP Oxford
ISBN 13 : 0191609374
Total Pages : 458 pages
Book Rating : 4.1/5 (916 download)
Download or read book Accounting, Organizations, and Institutions written by Christopher S. Chapman and published by OUP Oxford. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Author : Leslie Turner
Publisher : John Wiley & Sons
ISBN 13 : 1119577837
Total Pages : 592 pages
Book Rating : 4.1/5 (195 download)
Download or read book Accounting Information Systems written by Leslie Turner and published by John Wiley & Sons. This book was released on 2020-01-02 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.
Author :
Publisher :
ISBN 13 :
Total Pages : 430 pages
Book Rating : 4.:/5 (35 download)
Download or read book Studies in Accounting Research written by and published by . This book was released on 1979 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 0080879306
Total Pages : 1584 pages
Book Rating : 4.0/5 (88 download)
Download or read book Handbooks of Management Accounting Research 3-Volume Set written by Christopher S. Chapman and published by Elsevier. This book was released on 2009-01-30 with total page 1584 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set Examines particular management accounting practices and specific organizational contexts Adopts a global perspective of management accounting practice Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."
Author : A.J. Berry
Publisher : Routledge
ISBN 13 : 0429749317
Total Pages : 525 pages
Book Rating : 4.4/5 (297 download)
Download or read book Management Control Theory written by A.J. Berry and published by Routledge. This book was released on 2019-05-23 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
Author : Yannick Lemarchand
Publisher : Routledge
ISBN 13 : 1317974530
Total Pages : 573 pages
Book Rating : 4.3/5 (179 download)
Download or read book Accounting in France (RLE Accounting) written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author : Christopher S. Chapman
Publisher : Elsevier
ISBN 13 : 008046887X
Total Pages : 561 pages
Book Rating : 4.0/5 (84 download)
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2006-12-08 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope
