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  • 1
    Electronic Resource
    Electronic Resource
    Cash to accrual and cash to accrual: A case study of financial reporting in two NSW hospitals 1857 to post-1975 (2003)
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 104-140 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post-1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non-change) in the hospitals' financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570310464309
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    Paper (German National Licenses)
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  • 2
    Electronic Resource
    Electronic Resource
    The Influence of Culture on Organizational Design and Planning and Control in Australia and the United States Compared with Singapore and Hong Kong (1994)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of international financial management & accounting 5 (1994), S. 0 
    Details
    ISSN: 1467-646X
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study draws on the national cultural dimensions of power distance, individualism, and Confucian dynamism to predict and explain differences in philosophies for, and approaches to organizational design and management planning and control systems in Australia and the US, representing Anglo-American nations, and Singapore and Hong Kong, representing the ‘five dragons' of East Asia. Data were gathered by survey questionnaires mailed to senior accounting and finance executives in 800 organizations.The results were largely as predicted and, in general, provide support for the importance of national culture in influencing organizational design and management planning and control systems. In particular, the cultural values of Anglo-American society relative to East Asian society are associated with a greater emphasis on decentralization and responsibility centres in organizational design, and a greater emphasis on quantitative and analytical techniques in planning and control. By contrast, the cultural values of East Asian society are associated with a greater emphasis on long-term planning and on group centred decision-making. The results are important to managers in global organizations who need to understand the cultural bases of observed differences in organizational and management planning and control practices in Anglo-American and East Asian nations.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-646X.1994.tb00045.x
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  • 3
    Electronic Resource
    Electronic Resource
    Cultural Influences on Judgments of Professional Accountants in Auditor–Client Conflict Resolution (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Journal of international financial management & accounting 13 (2002), S. 0 
    Details
    ISSN: 1467-646X
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This study examines cultural influences on professional judgments of Australian, Indian and Chinese Malaysian accountants in relation to auditor–client conflict resolution. The study draws on cultural characteristics of, and differences among, these societies to formulate hypotheses that Australian accountants are less likely to resolve audit conflicts by acceding to clients than Indian and Chinese Malaysian accountants, and are also less accepting of resolving audit conflicts in this way. Data are gathered through a survey questionnaire administered to samples of senior accountants from “big-six” (at the time of data collection) firms in Australia, India and Malaysia. The questionnaire comprised an auditor–client conflict scenario, and used both single-item and multidimensional [specifically, the Multidimensional Ethics Measure of Reidenbach and Robin (1988, 1990)] measures of professional judgment. The results support the hypotheses about differences in Australian compared to Indian and Chinese Malaysian professional judgments. Additionally, the results support the Multidimensional Ethics Measure as having greater explanatory power than a single-item measure. The results have implications for the international harmonisation of accounting and auditing standards, and for audit procedures and codes of conduct in international accounting firms.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-646X.00077
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  • 4
    Electronic Resource
    Electronic Resource
    Application of Anglo-American Principles of Consolidation to Corporate Financial Disclosure in Japan (1984)
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 20 (1984), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The adoption by Japan of consolidated corporate reporting in 1977 may be viewed as an instance of the international transfer of Anglo-American practices of corporate reporting, and as a step towards international harmonization of accounting. Consolidation practices in Anglo-American nations are based on assumptions about the nature of corporate group associations. This paper examines the applicability of these assumptions to the corporate context in Japan. Personal interviews and analyses of group associations of listed Japanese corporations support three principal findings: (i) that historical and cultural determinants provide significant contrasts between corporate group associations in Japan and Anglo-American nations; (ii) that Anglo-American methods of consolidation fail to reflect adequately the nature of corporate group associations in Japan; and (iii) that the adoption of consolidation in Japan represented a response to situation-specific change stimuli rather than a general acceptance of the intrinsic merit of consolidation. The findings have implications for international accounting.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-6281.1984.tb00189.x
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