Introduction The subject of performance measurement is encountering increasing interest in both the academic and managerial worlds. This, for the most part, is due to the broadening spectrum of performances required by the present-day competitive environment and the new production paradigm known as Lean Production or World Class Manufacturing (Hall et al., 1991). In addition there is the need to support and verify the performance improvement programmes such as Just-in-Time, Total Quality Management
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1. Introduction and motivation The purpose of this study is to investigate, in an experimental setting, how favorable versus unfavorable organizational consequences influence managerial responses to an employee’s earnings management behavior. We focus on the following question: Do the ends of positive organizational consequences justify the means of earnings management? Earnings management is defined as ‘‘the choice by a manager of accounting policies so as to achieve specific objectives’’ (Scott
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DANSHUI PLANT NO. 2 CONTENTS | PAGE | 1.0 Introduction | | 2.0 Main issue | | 3.0 Problem statement | | 4.0 Data Analysis 4.1 Breakeven analysis 4.2 Total cost variance analysis 4.3 Flexible budget performance analysis 4.4 Variance analysis | | 5.0 Strategies, interpretations, recommendations and justifications | | 6.0 Conclusion | | 7.0 References | | 1.0 INTRODUCTION Danshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble
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Chapter 10 Strategy and the Master Budget Cases 10-1 Emerson Electric Company © Joseph San Miguel, reprinted with permission. 10-2 LetsGo Travel Trailers (Source: “LetsGo Travel Trailers: A Case for Incorporating the New Model of the Organization into the Teaching of Budgeting,” by Sally Wright, Cases from Management Accounting Practice, Vol. 14, Montvale, NJ: Institute of Management Accountants, 1998). Note that part 2 of this case requires the use of Excel. 10-3 Building Processes
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Financial Accounting Theory Chapter 8 – Summary The Positive Theory of Accounting 8.1 Outline In the text, Scott defines Positive accounting theory (PAT) as: “concerned with predicting such actions as the choices of accounting policies by firms and how firms will respond to proposed new accounting standards.” (263) PAT uses theory to predict the choices that management will make regarding their choice of accounting policies. This theory is introduced as a way to merge efficient securities
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ACCN-7280 Accounting and Controls for Operational Risk Section 01, 02 and 03 Fall 2015 Instructor: Dr. Bol Office: Goldring/Woldenberg Hall I 503 Office Hours: MW 2:45pm - 3:15pm Office Phone: 5043147033 E-mail: jbol@tulane.edu I am happy to address questions and concerns via e-mail; allow one-business-day turnaround Class Meeting Day & Time: MW 11:00am – 12:15pm, 12:30pm – 1:45pm or 3:30pm – 4:45pm Class Location: Goldring/Woldenberg Hall II 2110 Blackboard Site: myTulane
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THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In
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pay out as dividend without damaging the firm (Hicks, 1939, p.176) and the definition of faithfulness means “correspondence or agreement between a measure or description and the phenomenon that it purports to present” (FASB Concepts Statement, No. 2, para. 63). The quality of the financial reporting are interesting for investment decision making. Low-quality earnings provide an incomplete allocation of resources. Also contracting of decisions based on low-quality will induce unintended
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Chapter 01 The Fundamentals of Managerial Economics Multiple Choice Questions 1. The higher the interest rate: A. the greater the present value of a future amount. B. the smaller the present value of a future amount. C. the greater the level of inflation. D. none of the statements associated with this question are correct. 2. If the interest rate is 10% and cash flows are $1,000 at the end of year one and $2,000 at the end of year two, then the present value of these cash flows
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when the same broad 'on-cost' percentage is added to all products. Consequently, when multiple products share common costs, there is a danger of one product subsidizing another. ABC is based on George Staubus' Activity Costing and Input-Output Accounting.[4] The concepts of ABC were developed in the manufacturing sector of the United States during the 1970s and 1980s. During this time, the Consortium for Advanced Management-International, now known simply as CAM-I, provided a formative role for
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