...CHAPTER 2 ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT 1 2.1 Introduction In international accounting research, environmental influence is the key to understanding one country’s accounting system. "To a large extent, accounting is a product of its environment. That is, it is shaped by, reflects, and reinforces particular characteristics unique to its national environment" (Radebaugh and Gray 1997). From the late 1960s, researchers in international accounting have tried to categorize countries according to a series of criteria, which have been developed on a deductive or conductive basis. These criteria tried to explain the reasons for accounting differences between countries; they aimed to describe and compare different systems with each other in an efficient way. There are several advantages to categorize and analyze the differences among countries: First, it promotes improved understanding of the complex realities of accounting practices, as well as the factors that shape a country’s accounting regulations; Second, it provides useful information for solving some of the important accounting problems that exist in the world. For example, it can help policymakers assess the prospects and problems of international harmonization; Third, it can assist in the training of accountants and auditors who operate internationally; And finally, it can enable a developing country to better understand the available and appropriate types of financial...
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...THE 2015 STATE OF THE NATION ADDRESS TECHNICAL REPORT Prepared by: The Office of the President of the Philippines TABLE OF CONTENTS TRANSPARENT, ACCOUNTABLE, AND PARTICIPATORY GOVERNANCE 1. Institutionalized Public Accountability .............................................................. 1 2. Upheld Transparency and Citizen Engagement in Government .................... 11 RAPID, INCLUSIVE, AND SUSTAINED ECONOMIC GROWTH 1. Sustained Strong and Broad-Based Economic Growth ................................. 14 2. Increased Opportunities for Employment and Economic Activity .................. 24 POVERTY REDUCTION AND EMPOWERMENT OF THE POOR AND VULNERABLE 1. Invested in the Filipino Workforce for Decent and Productive Work .............. 44 2. Sustained Equitable Access to Affordable and Quality Health Care .............. 50 3. Empowered the Poor and Marginalized towards Self-Reliance ..................... 56 JUST AND LASTING PEACE AND THE RULE OF LAW 1. Protected our National Territory and Boundaries........................................... 61 2. Ensured Public Order and Safety .................................................................. 64 3. Pursued Efforts for Peace and Development in Mindanao ............................ 68 4. Advanced and Protected Human Rights ........................................................ 71 5. Reformed the Justice Sector ......................................................................... 76 INTEGRITY...
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...Fourth Edition Reframing Organizations Artistry, Choice, and Leadership LEE G. BOLMAN TERRENCE E. DEAL B est- se l l i n g a u t h o rs of LEADING WITH SOUL FOURTH EDITION Reframing Organizations Artistry, Choice, and Leadership Lee G. Bolman • Terrence E. Deal Copyright © 2008 by John Wiley & Sons, Inc. All rights reserved. Published by Jossey-Bass A Wiley Imprint 989 Market Street, San Francisco, CA 94103-1741—www.josseybass.com No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-6468600, or on the Web at www.copyright.com. Requests to the publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-7486011, fax 201-748-6008, or online at www.wiley.com/go/permissions. Credits are on page 528. Readers should be aware that Internet Web sites offered as citations and/or sources for further information may have changed or disappeared between the time this was written and when it is read. Limit of Liability/Disclaimer...
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