...The current issue and full text archive of this journal is available at www.emeraldinsight.com/1176-6093.htm Research in management accounting innovations An overview of its recent development Nur Haiza Muhammad Zawawi Department of Accounting and Finance, University of Malaysia Terengganu, Kuala Terengganu, Malaysia and School of Accounting, La Trobe University, Melbourne, Australia, and Management accounting innovations 505 Zahirul Hoque School of Accounting, La Trobe University, Melbourne, Australia Abstract Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity-based costing (ABC), activity-based management, time-driven ABC, target costing, and balanced scorecards. Design/methodology/approach – The paper presents a review of findings from journal articles published in 22 notable accounting journals. Findings – The review finds that research on MAIs has intensified during the period 2000-2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research...
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...Copyright © eContent Management Pty Ltd. Contemporary Nurse (2011) 39(2): 256–272. Registered nurses returning to school for a bachelors degree in nursing: Issues emerging from a meta-analysis of the research TANYA K ALTMANN Division of Nursing, Sacramento State University, Sacramento, CA, USA ABSTRACT This literature review was conducted to determine what is known about nurses’ attitudes and perceptions about returning to school. There are four societal influences making nursing continuing education important: (1) Many nurses are still practicing with an Associate’s degree or diploma and few continue their formal education; (2) Recent studies have indicated that there are improved patient outcomes in hospitals which employ higher educated nurses; (3) A poor economy during a nursing shortage means high demand and less incentive for nurses to return to school for higher education; and (4) The worsening faculty shortage means an increased need for nurses to advance their education. Understanding nurses’ attitudes and perceptions may help identify gaps in our knowledge, determine ways to foster positive attitudes toward education learning among nurses, and allow us to entice nurses to return to school. It may also identify crucial steps to ensure the provision of quality healthcare. Keywords: nursing; attitudes; continuing education; RN-BSN; post-registration education; literature review THE PROBLEM H ealthcare is a fast paced, dynamic environment where providers...
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...Most people generally accept that as a country, America was founded on religions principals. Many of the writings of the founding fathers, including our own Declaration of Independence, include religious doctrine as not only the partial justification for our separation from mother England but also as a part of the vision of how our new nation would be successful. Over time, our society and culture have changed so that today, even though people claim to be religious, religion is certainly not as main stream in our culture as it once was. By better understanding our society in colonial America, how the denominational makeup of churchgoers has changed, how our legal system has both protected and not protected religion’s presence in our daily lives, the influence of different organizations and social movements on religious practices and perceptions, the change in how Christians are perceived and finally the changes in the message that the church is preaching the reader will be able to understand not only how America has changed but also how contemporary Christian leaders and organizations are trying to remain relevant and consistent with God’s word. Colonial America & Our Founding Fathers From the settling of our nation to the Revolutionary War, religion was much more a part of mainstream society. The pervasive nature of religion had an impact on those who led the fight for our freedom. The period of history leading up to the Revolutionary War is commonly referred to as the...
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...The Effect of Classical Music on the Reading Comprehension of Iranian Students Nasser Rashidi Shiraz University, Shiraz, Iran Email: Nrashidi@rose.shirazu.ac.ir Farman Faham Shiraz University, Iran Abstract—The influence of music on language learning and performance has been the subject of study for many years. The purpose of the present study was to investigate the effect of classical music (Mozart Sonata) on the reading comprehension performance of two groups of Iranian students in an English institute in Iran. To this end, the study compared two groups of Iranian English students (N=60) over a period of three months: one was taught reading comprehension with a music background and the other with no music background whatsoever. The results of the study showed a significant difference between the performance of the group exposed to music and the performance of the other group not exposed to music. The group taught reading comprehension with a music background outperformed the other taught it with no music background. Index Terms—reading comprehension, music, background music, classical music, Mozart sonata I. INTRODUCTION The use of music as a tool by language teachers to teach foreign languages has been the center of attention to researchers for many years. That is why in the literature we can see different, but mostly positive comments concerning the effectiveness of music in language learning and performance. It has been stated that music can contribute to...
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...Marketing Management 14 PHILIP KOTLER Northwestern University KEVIN LANE KELLER Dartmouth College Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Melissa Sabella Development Editor: Elisa Adams Director of Editorial Services: Ashley Santora Editorial Project Manager: Kierra Bloom Editorial Assistant: Elizabeth Scarpa Director of Marketing: Patrice Lumuba Jones Senior Marketing Manager: Anne Fahlgren Senior Managing Editor: Judy Leale Production Project Manager: Ann Pulido Senior Operations Supervisor: Arnold Vila Creative Director: John Christiano Senior Art Director: Blair Brown Text and Cover Designer: Blair Brown Lead Media Project Manager: Lisa Rinaldi Editorial Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/BookMasters, Inc. Composition: Integra Printer/Binder: Courier/Kendallville Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: 9.5/11.5, Minion Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright © 2012, 2009, 2006, 2003, 2000 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All...
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... and (d) learning and simulation laboratories. There is a fifth section that provides references on the assessment of psychomotor learning and performance; that section is not annotated. This work was completed by members of ELAC and its subcommittees as noted above. 1 CLASSROOM ASSESSMENT Ahmad, N. (2002). Evaluation of teaching: Through eyes of students. Plano: Institutional Research Office, Collin County Community College District. This article reviews the student evaluations instruments used to evaluate learning and faculty in the classroom. The purpose of this article was to search for come standardized instruments of student evaluations. Instruments used are: Individual Developmental and Educational Assessment (IDEA), Student Assessment of Learning Gains( SALG), Instructional Assessment System (IAS), Student Instructional Report II (SIR II), Course/Instructor Evaluations Questionnaire (CIEQ), Student Evaluation of Educational Quality (SEEQ), San Francisco State University Instrument, Indiana University at Bloomington’s Multi-Op (Multiple Option System of Course and Instructor Evaluation), Student Evaluation of Instruction...
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...Fundamentals of Cost Accounting 3e William N. Lanen University of Michigan Shannon W. Anderson Rice University Michael W. Maher University of California at Davis FUNDAMENTALS OF COST ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008, 2006 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 WVR/WVR 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-352711-6 0-07-352711-4 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Director of development: Ann Torbert Development editor: Emily A. Hatteberg Vice president and director of marketing: Robin J. Zwettler Marketing director: Sankha Basu Marketing manager: Kathleen Klehr Vice president of editing, design and production: Sesha Bolisetty Senior project manager: Susanne Riedell Senior production supervisor: Debra R. Sylvester Interior designer:...
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...| Transformational Leadership: Characteristics and Criticisms Iain Hay School of Geography, Population and Environmental ManagementFlinders University A prime function of a leader is to keep hope alive. (John W. Gardner)Nothing great was ever achieved without enthusiasm. (Ralph Waldo Emerson)Setting an example is not the main means of influencing another, it is the only means. (Albert Einstein) Collectively, these three short quotations capture some of the key characteristics of transformational leadership, a form of leadership argued by some (Simic, 1998) to match the Zeitgeist of the post-World War II era. Academic debate about the nature and effectiveness of transformational leadership has developed since key work on the topic emerged in the 1970s. This short paper sets out to provide summary answers to three main questions about transformational leadership. What is it? How is it applied? What are some of its key weaknesses? In the course of the discussion, the following pages also provide a brief background to the origins of transformational leadership theory and point quickly to a possible theoretical future for a transformed transformational leadership. Transformational Leadership TheoryAccording to Cox (2001), there are two basic categories of leadership: transactional and transformational. The distinction between transactional and transformational leadership was first made by Downton (1973, as cited in Barnett, McCormick & Conners, 2001) but the idea...
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...help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger software package, improves answer acceptance to reduce student frustration with formatting issues (such as rounding), and, for select questions, provides an expanded table that guides students through the process of solving the problem. ...
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...Software 41e © 2009 Senn, Information Technology 31e © 2004 Database Management: BordoloilBock, Oracle SOL © 2004 Bordoloi/Bock, SOL for SOL Server © 2004 Fr ost/DaylVanSlyke, Database Design and Development: A Visual Approach © 2006 Hoffer/Prescott/Topi, Modern Database Management 91e © 2009 Kroenke/Auer, Database Concepts 31e © 2007 Kroenke, Database Processing 10Ie © 2006 Perry/Post, Introduction to Oracle10g, © 2007 Per ry/Post, Introduction to SOL Server 2005 © 2007 Systems Analysis and Design: Hoffer /GeorgelValacich, Modern Systems Analysis qnd Design 5'/e © 2008 Kendall/Kendall, Systems Analysis and Design 7Ie © 2008 Valacich/George/Hoffer, Essentials of Systems Analysis and Design 31e © 2006 Object-Oriented Systems Analysis and Design: Geor ge/Batr alValacich/Hoffer, Object-Oriented Systems Analysis and Design, 2e © 2007 Stumpf/Teague, Object-Oriented Systems Analysis and Design with UML © 2005 continued on back inside cover LUVAI F. MOTIWAllA University of Massachusetts Lowell AND JEFF THOMPSON Oracle Consultants a' . . : Upper Saddle River, . NJ 07458 Library of Congress...
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...be the definitive word on the subject of MBA admission. The opinions expressed are the personal observations of the author based on her own experiences. They are not intended to prejudice any party. Accordingly, the author and publisher do not accept any liability or responsibility for any loss or damage that have been caused, or alleged to have been caused, through the use of information in this book. (2) Admission to business school depends on several factors in addition to a candidate's essays (including GPA, test scores, interview and reference letters). The author and publisher cannot guarantee that any applicant will be admitted to any specific school or program if (s)he follows the information in this book. Dedication For students everywhere; may the size of your dreams be exceeded only by your tenacity to attain them. Acknowledgements...
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...Outliers THE S T O R Y OF S U C C E S S MALCOLM G LAD W E L L # 1 bestselling author of The Tipping Point and Blink $27.99 $ 3 0 . 9 9 in C a n a d a Why d o s o m e p e o p l e succeed far more than others? T h e r e is a story that is usually told a b o u t extremely successful p e o p l e , a story that focuses o n intelligence a n d ambition. In Outliers Malcolm Gladwell a r g u e s that the true story o f s u c c e s s is very different, a n d that if we want to u n d e r s t a n d h o w s o m e p e o p l e thrive, we s h o u l d s p e n d m o r e time l o o k i n g around them — at s u c h things as their family, their birthplace, or even their birth d a t e . T h e story o f s u c c e s s is m o r e c o m p l e x — a n d a lot m o r e interesting — than it initially a p p e a r s . Outliers e x p l a i n s w h a t the B e a t l e s a n d Bill G a t e s have in c o m m o n , the e x t r a o r d i n a r y s u c c e s s o f A s i a n s at m a t h , the h i d d e n a d v a n t a g e s o f star athletes, why all t o p N e w York lawyers have the s a m e r é s u m é , a n d the r e a s o n y o u ' v e never h e a r d o f the w o r l d ' s s m a r t e s t m a n — all in terms o f g e n eration, family, c u l t u r e , a n d c l a s s . It matters w h a t year y o u were b o r n if y o u want to b e a S i l i c o n Valley billionaire, G l a d w e l l a r g u e s , a n d it matters w h e r e y o u w e r e b o r n if y o u want to b e a s u c cessful p i l o t . T...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved 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 or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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...of Business, Duke University, Durham, NC, USA Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University, Morgantown, WV, USA RSM Erasmus University, Department of Financial Management, Rotterdam, The Netherlands Mohamed E. Bayou Chee W. Chow Cynthia M. Daily Harry Z. Davis Nabil Elias Arron Scott Fleming Frank G. H. Hartmann vii viii LIST OF CONTRIBUTORS Fred A. Jacobs Frances Kennedy James M. Kohlmeyer, III Leslie Kren John Y. Lee Michael S. Luehlfing Adam S. Maiga School of Accountancy, Georgia State University, Atlanta, GA, USA Department of Accountancy and Legal Studies, Clemson University, SC, USA College of Business, East Carolina University, Greenville, NC, USA School of Business, University of Wisconsin, Milwaukee, WI, USA Lubin School of Business, Pace University, Pleasantville, NY, USA School of Professional Accountancy, Louisiana Tech University, LA, USA School of Accounting, Florida International University, Miami, FL, USA I.H. Asper School of Business, University of Manitoba, Winnipeg...
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...Study Guide for the Certification Examination Fifth Edition ACAMS.org ACAMS.org/español ACAMSToday.org MoneyLaundering.com Study Guide for the Certification Examination Fifth Edition a publication of the association of certified anti-money laundering specialists Study Guide for the Certification Examination Fifth Edition Executive Vice President John J. Byrne, CAMS Editor Robert S. Pasley, CAMS Co-Editor Kevin M. Anderson, CAMS Contributors Joyce Broome, CAMS Heather Brown, CAMS Aub Chapman, CAMS Vasilios Chrisos, CAMS David Clark, CAMS Jurgen Egberink, CAMS Michael D. Kelsey, CAMS Saskia Rietbroek, CAMS Nancy J. Saur, CAMS Mansoor Siddiqi, CAMS Daniel Soto, CAMS Timothy White CAMS Production Assistant Catalina Martinez We would like acknowledge the following individuals for their contributions to the CAMS Exam, and the Online and Live Preparation Seminars: Kevin M. Anderson, CAMS Joyce Broome, CAMS Aub Chapman, CAMS David Clark, CAMS Josue Garcia, CAMS Hoi Luk, CAMS Ira Morales Mickunas, CAMS Robert S. Pasley, CAMS Karim Rajwani, CAMS Mansoor Siddiqi, CAMS Saskia Rietbroek, CAMS Ed Rodriguez, CAMS Nancy J. Saur, CAMS Wendy Steichen, CAMS Brian J. Stoeckert, CAMS Charles Taylor, CAMS Will Voorhees, CAMS Natalie Ware, CAMS Peter Warrack, CAMS Amy Wotapka, CAMS Crispin Yuen, CAMS Copyright © 2012 by the Association of Certified Anti-Money Laundering Specialists (ACAMS). Miami, USA. All rights...
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