摘要:

The development of quantitative methods has proved to be invaluable in contemporary academic life; it has opened up the world to empirical studies. Yet there is a cost. ‘The mind of man,’ writes John Dewey, ‘is taken captive by the spoils of prior victories’ (Gummere, 1988, p. 25). In the social sciences, and particularly in the business area, quantitative methods have become a fetish and have led to the crowding out of non‐empirical work. ‘Wisdom or Widgets’ examines the implications of this disturbi

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00207.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

The lease solution most frequently advocated in the literature, that in which the after‐tax cash flows of leasing and borrowing are discounted by the after‐tax borrowing rate, is invariably associated with Myers, Dill and Bautista (MDB; 1976). This article, while accepting the basic assumptions underlying this solution, attempts to identify its origin and the process by which it evolved. The finding is that Bierman and Smidt (1966) pioneered this approach which has its antecedents in the works of Gant (1959) and McEachron (1959). Post‐MDB developments in this solution are analysed and a critique is offered of an alternative evaluation approach advocated in MDB's influential

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00208.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

This study explores knowledge preservation in accounting research through an examination of a sample of 428 published accounting articles and their nearly 11,000 citations. The examination shows that accounting scholars tend to cite very recent literature. The small volume of cited pre‐1960 literature (preponderantly from non‐accounting sources) and the low incidence of historical research articles in most non‐historical journals suggests that earlier accounting knowledge may become lost to future generations of accounting scholars. This conclusion implies that accounting scholars can play an important role in the preservation and dissemination of previous generations of accounting know

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00209.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

This paper critically evaluates relevant Australian and international professional documents applicable to the auditor's duties to audit and report on listed companies'annual accounts in the open‐ended period subsequent to balance date. This examination suggests certain defects within these documents of potentially serious legal consequence. Particular attention is focused on matters relating to the tenure of the statutory audit appointment, the derivative contractual arrangement and the notion of auditor reliance upon management. The extent to which compliance with professional documents, adopted throughout the profession, is a necessary and sufficient defence in lawsuits grounded in negligence claims is analysed. This analysis is sustained in terms of the legal standard of care that may be judicially applied in the determination of auditor liability in the open‐ended post balance date per

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00210.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

Generic budgeting systems such as PPBS and Zero‐Based Budgeting (ZBB) are criticized by academics for failing to give consideration to some of the key variables affecting behaviour in budgeting endeavours. Despite this criticism, the literature has devoted little attention to modifications that can be made to make the systems more responsive to different configurations of organizational variables. This paper addresses this oversight in regard to ZBB. In particular the paper discusses ZBB within the context of two variables: (a) the degree of task uncertainty engendered by the system and (b) the character of performance measures used to evaluate units that employ ZBB. The paper argues that ZBB materially increases the degree of task uncertainty. Configured with the type of performance measures used to evaluate departments employing ZBB, the paper maintains that the increase in task uncertainty creates incentives to engage in dysfunctional behaviour, largely in the form of invalid data reporting. It is hypothesized that this problem may be responsible for the general failure of ZBB to lead to large budget re‐allocati

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00211.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

Cooperative sharing arrangements are common phenomena in modern business. Joint ventures are used in a variety of industries, where participants are provided the advantagesinter aliaof risk sharing, pooling of economic and managerial resources, and synergy. An important issue in any cooperative venture is themechanismfor sharing the common rewards of participation. While some studies have looked atactualventures, the issue has not been explored empirically when alternative sharing arrangements were also under consideration and the practical considerations of ‘fairness’, ‘reasonableness’, and ‘understandability’ were also present. This study examines sharing arrangements proposed by neutral observers under experimental conditions to a potential cooperative sharing arrangement where these practical considerations are important. The results indicate that the more complex literature solutions were approximated by some neutral observers intuitively, but the more pragmatic literature solutions were chosen by mos

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00212.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

This paper examines the way in which the general purchasing concept of capital has been implemented in the real business income and selling price models. It presents an analysis of the conceptual aspects of the alternative methods of implementation proposed in the literature and identifies limitations in adjusting for inflation in entry price models.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1988.tb00213.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY