emeraldinsight.com/0268-6902.htm Anatomy of computer accounting frauds A. Seetharaman, M. Senthilvelmurugan and Rajan Periyanayagam Faculty of Management, Multimedia University, Malaysia Keywords Fraud, Corruption, Financial reporting, Whistleblowing, Internal control, Corporate governance Abstract This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements. Symptoms include accounting anomalies, lack of internal control environment, lifestyle
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Organizations in Action (New York: McGraw-Hill, 1967). Yie, Robert K., Case Study Research: Design and Methods, vol. 5, rev. ed. (San Francisco: Sa^e Publications, 1989). Anthony A. Atkinson 955 University of Waterloo Thomas H. Johnson and Robert S. Kaplan, Relevance Lost: The Rise and Fall of Management (Boston, MA: Harvard Business School ftess, 1987) pp. 269. Given the reaction that this book has caused in the management accounting milieu, it seems destined to play an important role in the direction
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------------------------------------------------- In Management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which allows them to better manage and perform control functions ------------------------------------------------- Definition[edit] IFAC Definition of enterprise financial management embracing three broad areas: cost accounting; performance evaluation and analysis; planning
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management accounting play role in planning process? Fabio Frezatti a,⁎, Andson B. Aguiar a,b,1, Reinaldo Guerreiro a,2, Maria A. Gouvea a,2 a University of Sao Paulo, School of Economics, Business Administration, and Accounting, Av. Prof. Luciano Gualberto 908, FEA3, Cidade Universitária, São Paulo City, 05508-900, State of São Paulo, Brazil b Fucape Business School, Av. Fernando Ferrari, 1358, Boa Vista, Vitória-ES, 29075-505, Brazil a r t i c l e i n f o a b s t r a c t This study examines
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Abstract This paper studies the effect of managerial ownership on performance and the determinants of managerial ownership for small and medium-sized private companies. We use a panel of around 1300 firms in the German business-related service sector for the years 1997-2000. Managerial ownership up to around 80 per cent has a positive impact on firm performance (incentive effect); for higher shares the effect becomes negative (entrenchment effect). Moreover, risk-aversion of managers and signalling
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Chapter 1 Managerial Accounting and the Business Environment Solutions to Questions 1-1 Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization. 1-2 A strategy is a game plan that enables a company to attract customers by distinguishing itself from competitors. The focal point of a company’s strategy should
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Essay topic: why companies use currency derivatives? Currency derivative can be defined as a contract or financial agreement to exchange two currencies at a given rate or a contract whose value is derived from the rate of exchange of two currencies on spot (Shoup, 1998). Currency derivatives are developed and adopted to implement a strategy known as hedging, in which an organisation acquires a contract in order to offset an expected drop or rise in value of a position or future cash flow (Belk
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Background M&M is a well-established regional accounting firm with 160 employees located across six offices in Minnesota and Wisconsin. Their primary services are corporate audits and tax preparation. Over the last two years the partners decided to move more aggressively into the consulting business. M&M projected that consulting would represent 40 percent of their growth over the next five years. M&M operated within a matrix structure. As new clients were recruited, a manager was
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School (IBS) In Brief 5 Vision of UTM IBS 5 Mission of UTM IBS 5 Core Values 5 Client Charter 6 UTM IBS Organization Chart 7 Postgraduate Administrator 8 Graduate Faculty 9 Enrolment and Duration Of Studies 13 Change of Program Of Study, Type of Registration, And Mode of Study 13 Withdrawal (TD) of a Course 14 Attendance 14 Academic Load 14 Credit Exemption and Transfer 15 Grading System 16 Academic Standing 17 Deferment, Suspension and Termination 18 2 ACADEMIC GUIDELINES
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should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisites: BMGT 110 (or at least two years of business or management experience) and ACCT 221. A comprehensive analysis of financial accounting topics involved in preparing financial statements and in external reporting. Students may receive credit
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