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Accounting Literature (accounting + literature)
Selected AbstractsThe Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008,Part 2: The First Four Chief Accountants, 1986,1996,ACCOUNTING PERSPECTIVES, Issue 2 2010STEPHEN A. ZEFF audit; Commission des valeurs mobilières de l'Ontario; information financière; réglementation Abstract This article, Part 2 of a historical review and analysis of the Ontario Securities Commission (OSC), describes the role played by the first four Chief Accountants in the regulation of accounting and auditing from 1986 to 1996. Part 1 dealt with the period from the 1960s to 1985. Part 3 will treat the role played by the fifth Chief Accountant, from 1996 to 2008. As the principal Canadian stock exchange in recent times has been the Toronto Stock Exchange, the OSC has been the most important securities market regulator in Canada. Prior to this article, the academic and professional accounting literature has been largely barren on the OSC's evolving role on accounting and auditing issues. Le rôle de la Commission des valeurs mobilières de l'Ontario en matière de comptabilité et d'audit des années 1960 à 2008 , Partie 2 : Les quatre premiers Chefs comptables, 1986 à 1996 Résumé Dans la deuxième partie de leur revue historique et de leur analyse de la Commission des valeurs mobilières de l'Ontario (CVMO), les auteurs décrivent le rôle joué par les quatre premiers Chefs comptables de la CVMO dans la réglementation de la comptabilité et de l'audit, de 1986 à 1996. La première partie de leur étude portait sur la période s'échelonnant des années 1960 à 1985. La troisième partie portera sur le rôle joué par le cinquième Chef comptable, de 1996 à 2008. La Bourse de Toronto ayant été la principale bourse canadienne au cours des dernières années, la CVMO a aussi été première en importance parmi les autorités de réglementation du marché des valeurs mobilières au Canada. Jusqu'à maintenant, les écrits sur la théorie et la profession comptables étaient demeurés à peu près silencieux sur l'évolution du rôle de la CVMO au chapitre de la comptabilité et de l'audit. [source] The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 , Part 1: 1960s to 1985,ACCOUNTING PERSPECTIVES, Issue 1 2010STEPHEN A. ZEFF Audit; Commission des valeurs mobilières de l'Ontario; information financière; réglementation Abstract We present Part 1 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s onwards. Part 1 deals with the period from the 1960s to 1985. Parts 2 and 3 will treat the roles played by the first five Chief Accountants, from 1986 to 2008. As the principal Canadian stock exchange in recent times has been the Toronto Stock Exchange, the OSC has been the most important securities market regulator in Canada. Prior to this article, the academic and professional accounting literature has been largely barren on the OSC's evolving role on accounting and auditing issues. Le rôle de la Commission des valeurs mobilières de l'Ontario en matière de comptabilité et d'audit des années 1960 à 2008 , Partie 1 : Années 1960 à 1985 Résumé Les auteurs présentent la première partie de leur revue historique et de leur analyse du rôle joué par la Commission des valeurs mobilières de l'Ontario (CVMO) en comptabilité et en audit, à compter des années 1960. Cette première partie de leur étude porte sur la période s'échelonnant des années 1960 à 1985. Les deuxième et troisième parties porteront sur les rôles joués par les cinq premiers Chefs comptables, de 1986 à 2008. La Bourse de Toronto ayant été la principale bourse canadienne au cours des dernières années, la CVMO a aussi été première en importance parmi les autorités de réglementation du marché des valeurs mobilières au Canada. Jusqu'à maintenant, les écrits sur la théorie et la profession comptables étaient demeurés à peu près silencieux sur l'évolution du rôle de la CVMO au chapitre de la comptabilité et de l'audit. [source] Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill ImpairmentsJOURNAL OF ACCOUNTING RESEARCH, Issue 2 2006DANIEL A. BENS ABSTRACT Beatty and Weber examine an accounting choice that managers made upon adoption of Statement of Financial Accounting Standards 142: whether to record a goodwill asset impairment as a cumulative effect of an accounting change at the time of adoption or delay the recognition of such an impairment to the future (perhaps indefinitely) when they would be recorded as expenses in earnings from continuing operations. The authors consider several factors that might influence management's reporting of transition effects, including contracting, equity market incentives, and regulatory forces. Participants at the 2005 Journal of Accounting Research Conference questioned whether such a complex accounting decision can be captured with simple linear models and noisy proxy variables, while also speculating upon whether the results would generalize to other settings. In this discussion, I summarize Beatty and Weber's research, highlight its contribution to the accounting literature, and provide a record of the main issues raised by the conference participants. [source] Decoupling the past from the present attenuates inaction inertiaJOURNAL OF BEHAVIORAL DECISION MAKING, Issue 1 2007Marijke van Putten Abstract Inaction inertia is the phenomenon that one is not likely to act upon an attractive opportunity after having bypassed an even more attractive opportunity. We investigated the boundary conditions of this inaction inertia effect. Based on the mental accounting literature and the transaction decoupling literature we predicted and found in three experiments that tight coupling of the forgone to the current opportunity is a necessary condition for inaction inertia to occur. Inaction inertia decreased when information about the missed opportunity was ambiguous (Experiment 1), when the past opportunity required an extra step to obtain (Experiment 2) and when the past and present opportunity decreased in comparability (Experiment 3). The theoretical and practical implications of the results are discussed in view of the literature on inaction inertia and on judgment and decision-making. Copyright © 2006 John Wiley & Sons, Ltd. [source] A Mathematical Programming Approach for Procurement Using Activity Based CostingJOURNAL OF BUSINESS FINANCE & ACCOUNTING, Issue 1-2 2000Zeger Degraeve Activity Based Costing and Management are important topics in today's management accounting literature. While there has been much attention paid in the Activity Based Costing literature to customer profitability analysis, process improvement and product design, there has been far less notice taken of purchasing. In this paper we develop an Activity Based Costing approach for the determination of procurement strategies. Vendor selection using an Activity Based Costing approach is choosing the combination of suppliers for a given product group that minimizes the total costs associated with the purchasing strategy. To this end we develop a mathematical programming model where decisions involve the selection of vendors and the determination of order quantities. The system computes the total cost of ownership, thereby increasing the objectivity in the selection process and giving the opportunity for various kinds of sensitivity analysis. [source] It's not technical progress: empirical TFP determination and structural changeOXONOMICS, Issue 1 2008Markus Eberhardt The process of economic growth is inseparable from the process of structural change. This paper examines the problem of measuring technological progress and structural change in the growth accounting literature. It uses a simple computation exercise to illustrate how dual economy considerations increase the difficulties associated with measuring technological change. [source] Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality RankingsAUSTRALIAN ACCOUNTING REVIEW, Issue 1 2010Deryl Northcott This study examines the impact of national research assessment exercises (NRAEs) and associated journal quality rankings on the development, scope and sustainability of the academic journals in which accounting research is disseminated. The reported exploratory study focused on the United Kingdom (UK), Australia and New Zealand as three countries in which NRAEs are well developed or imminent. Data were collected via a survey of authors, interviews with journal editors, and feedback from publishers responsible for producing academic accounting journals. The findings suggest that, despite cynicism around the reliability of published journal quality rankings, the entrenchment of NRAE ,rules' and journal quality perceptions has changed authors' submission choices and left lower ranked journals struggling with a diminished quantity and quality of submissions. A clear perception is that NRAEs have done little to improve the overall quality of the accounting literature, but are impeding the diversity, originality and practical relevance of accounting research. Although strategies are suggested for meeting these challenges, they require strategic partnerships with publishers to enhance the profile and distribution of emerging journals, and depend on the willingness of accounting researchers to form supportive communities around journals that facilitate their research interests. The alternative may be a withering of the spaces for academic discourse, a stifling of innovation and a further entrenchment of current perceptions of what counts as ,quality' research. [source] | ||||||||||