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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 16 (1989), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Nothing is more likely to undermine the credibility of financial reporting than the suspicion that the results reported were predetermined and that the accounting methods used were selected to produce the results desired by the preparers of the report', Solomons (1983).
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 12 (1999), S. 510-524 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper was stimulated by the chilling vision of the corporate university described by Moore and touted by numerous others. It exposes the ways in which Newman's The Idea of a University will be abrogated and transformed by corporate universities. Fundamental issues are raised about the nature and purpose of universities and about the roles of its professors and schools of business, especially in a world characterized by "the triumph of the market". An urgent plea is proferred for broader debate about the place of Corporate Universities in business higher education.
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Bradford : Emerald
    Accounting, auditing & accountability journal 17 (2004), S. 41-58 
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal announcement, in February 1995, that the Canadian Government intended to privatize CN. Particular focus is applied to the text of Tellier's articles in CN's monthly internal employee newspaper. The paper highlights the potential for accounting to be implicated in constructing a "privatization mentality" and in persuading employees to accept a change in organizational orientation and culture. The study finds that the language and technical features of accounting were exploited in the prelude to privatization to help sustain the economic wisdom of a privatization decision.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of international financial management & accounting 9 (1998), S. 0 
    ISSN: 1467-646X
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article analyses corporate annual report disclosure practices in five ASEAN countries: Singapore, Malaysia, Indonesia, the Philippines and Thailand. The purpose is twofold. First, to ascertain the extent, pattern and nature of corporate disclosure in ASEAN. Second, to reveal whether existing disclosure requirements would be conducive to accounting harmonisation in the ASEAN region. Data sources are the annual reports of 145 public companies listed on ASEAN stock exchanges, and disclosure requirements in companies legislation and stock market regulations. A disclosure checklist and a model are used to analyse disclosure practices. The results reinforce and extend extant international studies of disclosure practices. They are thought likely to benefit those seeking to operate public companies in ASEAN and those contemplating accounting harmonisation in ASEAN.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 18 (1991), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    PO Box 378, Carlton South Victoria 3053, Australia : Blackwell Publishing Asia Pty Ltd
    Abacus 40 (2004), S. 0 
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article reflects critically on the general state of university-based accounting education. It highlights the chiding of business school educators by the President of the U.S.A., George W. Bush, in his response to the collapse of Enron and subsequent corporate failures. It draws attention to Bush's plea for corporate accounting to be moved ‘out of the shadows’.An agenda of reform for accounting education is proposed, seeking a greater responsiveness by accounting educators to three broad matters: first, the political, rhetorical and ideological nature of accounting; second, the ‘poverty of discourse’ in accounting curricula; and third, the merits of a better understanding of accounting history. It is suggested that responsiveness to these matters be manifest in a stronger commitment to critique of accounting. This entails implementation of four curriculum themes commencing in the first class in accounting. The benefits of reading and reflecting upon the collected life's work of distinguished intellectual forbears of our discipline are canvassed. Wide-ranging general proposals for the reform of accounting education are advanced.
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 23 (1987), S. 0 
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Current cost accounting (CCA) recommendations have led to complex measurement problems. This paper aims to provoke discussion of the use of numerical analysis and the STAPOL technique as a method for measuring current cost depreciation expense. The measurement method analysed has a scientific foundation, is simple to apply, and yields accurate results. With slight modification, the method analysed is also applicable to other areas of CCA characterized by intractable measurement problems. Unlike other papers which have used differential calculus to analyse the use of numerical analysis in accounting, the exposition in this paper depends on only a rudimentary knowledge of algebra.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 32 (1996), S. 0 
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article analyses three current conjectures regarding Australian accounting history between 1788 and 1817. All relate to double entry bookkeeping. First, that it was practised in Australia before 1817: second, that it was introduced to Australia by Lieutenant John Palmer. RN. in 1788: and third, that its teaching in Australia can be traced to the period 1804–6. Additional conjectures are proposed about the introduction of double entry bookkeeping to Australia and the identity of Australia's first double entry accountant. It is argued that the pioneering of double entry bookkeeping in the colony of New South Wales should not be located before 1810.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 29 (1993), S. 0 
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Discussion of the influence of culture on the international development and harmonization of accounting has focused primarily upon indigenous characteristics which are confined within national boundaries. But cultural inputs, such as religion, which transcend national boundaries, should not be overlooked. Islam is a particular case in point. Its principles commit Muslims to a definitive code of ethical commercial and personal behaviour affecting both the structuring and financing of business affairs between the faithful, and between Muslims and non-Muslims. Islam has the potential for influencing the structure, underlying concepts and the mechanisms of accounting in the Islamic world. Its potential for influencing accounting policy is illustrative of religion as a confounding element in the analysis of national idiosyncrasies in accounting practice and in deconstructing the impediments to international harmonization.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Abacus 36 (2000), S. 0 
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
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