摘要:

Abstract:This paper considers the problem of accounting for employee entitlements. Accrued entitlements to annual leave, sick leave and long service leave are evaluated by reference to the basic characteristics of an accounting liability and a case is presented for liability recognition in each instance. An empirical survey undertaken by the authors shows current practice in this area and indicates the need for improved financial reporting.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00201.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:Several researchers have attempted to discern attitudes of financial statement users to accounting variables. The surveys have usually involved requesting users to describe their attitude as to the importance of the defined variables to assigned decision making tasks by ranking the variables on an ordinal scale. This note examines whether the understanding of accounting information by respondents affects their description of attitudes; i.e. whether there exists an association between users' understanding of accounting information and the ranks assigned to particular accounting variables. The results indicate a weak association, implying that it may be necessary to control for the level of understanding in future studies of this nature.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00202.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:In an absorption costing system manipulation of budgeted fixed manufacturing costs and “normal volume” can affect reported net income. This note outlines the relationships involved and how they are affected by the treatment of under or over‐applied ove

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00203.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:This paper describes the introduction and evaluation of a field study component in the management and cost accounting subjects of two undergraduate accounting courses. The three types of participants in the field studies — organizational contacts, College staff, and students — were surveyed using questionnaire (semantic differential) and telephone interview techniques, to ascertain attitudes toward the field study. Results of the survey demonstrated strong support for the studies from all three groups of participants, and several useful suggestions for improvement were received. From these results the field study concept seems to warrant further development and evaluat

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00204.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

AbstractThe concept of a stereotype accountant has previously been researched and reported in the literature. This study examines the attitudes of management studies students towards accounting and the accounting profession. The attitudes were measured using semantic differential and Likert‐type scales. Differences between year of study and intended major were examine

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00205.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:Consolidated financial statements are typically taught by the use of a consolidated worksheet. Adjustments in journal entry form are made on the worksheet to derive a consolidated result. Students often have difficulty with the worksheet adjustment methodology because it focuses more on the adjustment rules than on the underlying consolidation objective. An alternative methodology based on algebra overcomes the deficiencies inherent in the worksheet approach. Algebra is suggested to be a rigorous and concise tool for use in teaching consolidation objectives and in solving consolidation problems.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00206.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Book reviewed in this article:E. Stamp and M. Moonitz,International Auditing StandardsN. V. Anthony, A. D. Barton, A. S. Carrington, M. O. Jager and C. A. Martin (editors)Readings in Advanced Financial Accounting TheoryDonald H. Sanders,Computers in Business: An IntroductionR. Ma and R. MathewsThe Accounting Frameword, A Contemporary EmphasisStudents' Companion to the Accounting Framework, A Contemporary EmphasisTeachers' Manual to the Accounting Framework, A Contemporary EmphasisF. E. Kast and J. E. Rosenzweig,Organization and Management: A Systems and Contingency ApproachRonald J. Thacker,Accounting Principles 2nd Edition

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00207.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00208.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY