1. |
Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 1-15
S. J. GRAY,
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摘要:
Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined by environmental factors. In this context, cultural factors have not been fully considered. This paper proposes four hypotheses on the relationship between identified cultural characteristics and the development of accounting systems, the regulation of the accounting profession and attitudes towards financial management and disclosure. The hypotheses are not operationalized, and empirical tests have not been carried out. They are proposed here as a first step in the development of a theory of cultural influence on the development of accounting systems.
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00200.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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2. |
Legacy of the Golden Age: Recent Developments in the Methodology of Accounting |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 16-36
M. J. R. GAFFIKIN,
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摘要:
It is often suggested in the accounting literature that there was a distinct change in the methodology employed by accounting theorists/researchers around 1970. Nelson (1973) has referred to the 1960s as the ‘golden age in the history of a priori research in accounting’. Since then, some have claimed a more scientific empirical methodology has been used. However, there are distinct similarities in the methodological presuppositions in both periods and it is argued in this paper that contemporary researchers have a debt to the ‘golden age’ theorists for introducing the requirement of a rigorous standard of argument for effective and reliable accounting kn
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00201.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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3. |
Apportionment in Actions Against Auditors |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 37-54
D. R. GWILLIAM,
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摘要:
Auditors are faced with an increasingly litigious environment. There are several options available to them. One is to seek apportionment with either clients or third parties by the application of the tenets of contributory negligence. Applications of this concept of contributory negligence in U.K. and British Commonwealth cases involving auditors are examined in this paper. Finally, there is a discussion of possible future developments of this branch of law as it affects the role and responsibilities of auditors.
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00202.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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4. |
The Eighteenth‐Century Origins of Cost Accounting |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 55-74
M. J. MEPHAM,
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摘要:
A discussion of the important description of a manufacturer's costing and management accounting system which an eighteenth‐century Scottish academic, Robert Hamilton (1743–1829), gives in his book,An Introduction to Merchandize(1777/9). Hamilton's system is considered in the context of the economic developments which were taking place, contemporary practice and the works of other writ
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00203.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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5. |
Goodwill — An Example of Puzzle‐Solving in Accounting |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 75-85
RONALD MA,
ROGER HOPKINS,
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摘要:
The nature of goodwill continues to be misunderstood by most accountants and confusion surrounding the measurement and reporting of goodwill persists. The rejection of official accounting standards on goodwill is a common occurrence. A dynamic open system perspective is used in this paper to re‐examine the nature of goodwill. It is found that a meaningful economic interpretation can be developed for internally generated goodwill but not for ‘purchased goodwill’. There is an inability to identify the stream of benefits specifically associated with goodwill arising on acquis
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00204.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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6. |
Deprival Value or Value to the Owner?—A Clarification |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 86-89
IAN A. M. FRASER,
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摘要:
A critical examination of the asset valuation concepts of value to the owner and deprival value. It is argued that these concepts are not synonymous but are, indeed, totally disparate. Specifically, replacement cost isnota measure of value to the owner.
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00205.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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7. |
The Contribution of Non‐U.S. Institutions to Academic Accounting Journals |
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Abacus,
Volume 24,
Issue 1,
1988,
Page 90-94
ROBERT C. REEVE,
PATRICK J. HUTCHINSON,
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摘要:
This study uses the weightings of accounting journal quality derived by Howard and Nikolai (HN, 1983) to produce a ranked list of the publishing contribution of the twenty‐five top non‐U.S. institutions for the ten‐year period 1977–86. A data base was created of all the contributions by non‐U.S. academics to the ten academic accounting and finance journals ranked highest in the HN study. The results of the analyses of this data base indicate: (a) the contribution of non‐U.S. countries to the accounting and finance literature; (b) the proportion of publications accounted for by the top twenty‐five non‐U.S. institutions; and (c) a ranking of the contributions of the top twenty‐five non
ISSN:0001-3072
DOI:10.1111/j.1467-6281.1988.tb00206.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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