2014-2015 Undergraduate Academic Calendar and Course Catalogue Published June 2014 The information contained within this document was accurate at the time of publication indicated above and is subject to change. Please consult your faculty or the Registrar’s office if you require clarification regarding the contents of this document. Note: Program map information located in the faculty sections of this document are relevant to students beginning their studies in 2014-2015, students commencing
Words: 195394 - Pages: 782
Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
Words: 14565 - Pages: 59
8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
Words: 14566 - Pages: 59
8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
Words: 14566 - Pages: 59
International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 3, No.1, January 2013, pp. 136–148 ISSN: 2225-8329 © 2013 HRMARS www.hrmars.com Corporate Board Diversity in Malaysia: A Longitudinal Analysis of Gender and Nationality Diversity Dalilawati ZAINAL1 Norhayah ZULKIFLI2 Zakiah SALEH3 Faculty of Business and Accountancy, University of Malaya, 50603, Kuala Lumpur, Malaysia 1 2 Email: dalilawati@um.edu.my/dee_dalila@yahoo.com , Email: norhayah@um.edu.my
Words: 8658 - Pages: 35
Chapter Four Professional Accounting in the Public Interest, Post-Enron Purpose of the Chapter When the Enron, Arthur Andersen, and WorldCom debacles triggered the Sarbanes-Oxley Act of 2002 (SOX), a new era of stakeholder expectations was crystallized for the business world and particularly for the professional accountants that serve in it. The drift away from the professional accountant’s role as a fiduciary to that of a businessperson was called into question and reversed. The principles
Words: 62999 - Pages: 252
Organizational Behavior Overview Organizational behavior seeks to explain the function of complex organizations and predict the outcomes of changes to their components or underlying dynamics. It is most often applied to private-sector businesses, but it can also be used to describe the dynamics of government agencies, religious organizations and even municipalities. The study of organizational behavior requires a multi-disciplinary approach that draws upon decades’ worth of sociological and psychological
Words: 12212 - Pages: 49
There has been renewed interest in the corporate governance practices of modern corporations, particularly in relation to accountability, since the high-profile collapses of a number of large corporations during 2001–2002, most of which involved accounting fraud. Corporate scandals of various forms have maintained public and political interest in the regulation of corporate governance. In the U.S., these include Enron Corporation and MCI Inc. (formerly WorldCom). Their demise is associated with
Words: 33828 - Pages: 136
and repeated measures ANOVA are used to analyse the data. The relative importance of nine performance criteria and their performances are measured. Timely completion of the project is the most important performance criterion, followed by profit, environmental protection and quality. There are differences in the importance of the performance criteria with respect to performance. The differences in the perceptions of performance that are identified are: (i) among different practitioners in a construction
Words: 9532 - Pages: 39
and repeated measures ANOVA are used to analyse the data. The relative importance of nine performance criteria and their performances are measured. Timely completion of the project is the most important performance criterion, followed by profit, environmental protection and quality. There are differences in the importance of the performance criteria with respect to performance. The differences in the perceptions of performance that are identified are: (i) among different practitioners in a construction
Words: 9532 - Pages: 39
