60s whereby successful companies were trying to link corporate social responsibility to the power that business holds in society. The theoretical progresses were subdivided in ethical and accountability and the stakeholder approach to strategic management. CSR can be distinguished from the three terms which are included in its designation phrase and these words are; ‘Corporate’, ‘social’ and ‘responsibility’. Hence CSR can be explained as being the responsibilities that a company undertakes for
Words: 2856 - Pages: 12
Synopsis Positive accounting theory is perceived as a hypothetical study in accounting which helps in clarifying and foreseeing tangible accounting procedures. These theories have a tendency to rationalize why a number of accounting practices are accepted than others. Positive accounting theory was introduced to better apprehend exactly how practices in accounting must be effectively managed. Introduction Modern positive accounting research began flourishing in the 1960’s and other introduce
Words: 1357 - Pages: 6
INTRODUCTION The main objective of this study is to critically review the Origin, Growth and Development of accounting theories and their impacts on financial reporting. Other objectives are to explore accounting theory in resolving areas of diversities among users of financial statements. It further examines the extent to which accounting theory has influenced practices and development of accounting profession in recent times. According to Jennings (1990), accounting is the process of obtaining
Words: 4587 - Pages: 19
Applied Business Research – July/August 2010 Volume 26, Number 4 A New Look At Management Accounting Mohammad Talha, King Fahd University of Petroleum & Minerals, Saudi Arabia John B. Raja, Multimedia University, Melaka, Malaysia A. Seetharaman, S P Jain Center of Management, Singapore ABSTRACT This paper presents a comparison of the traditional management accounting with the new approach of management accounting with the use of latest information technology and manufacturing technologies
Words: 8445 - Pages: 34
complexity theory. The paper offers a description of the complexity theory, an analysis, explanation and discussion, the conclusions, extending the discussion, and the references. Description of Theories/ Core Concepts The complexity theory is a framework that focuses on analyzing the nonlinear dynamics of systems. It is a loose assortment of concepts and analytic tools that seek to analyze complex and dynamic systems (Litaker, Tomolo, Libaratore, Stange & Aron, 2006). The complexity theory suggests
Words: 1937 - Pages: 8
change at company level in a socially responsible manner which can be viewed in two different dimensions: 1. Internal – socially responsible practices that mainly deal with employees and related to issues such as investing in human capital, health and safety and management change, while environmentally responsible practices related mainly to the management of natural resources and its usage in production 2. External – CSR beyond the company into the local community and involves a wide range
Words: 1217 - Pages: 5
Motivation 1 2.0 Literature Review 2 3.0 Theoretical Framework 4 3.1 Stakeholder Theory 4 3.2 Positive Accounting Theory 5 3.2 Efficient Market Hypothesis 7 4.0 Discussion and findings 8 5.0 Conclusion 10 Reference 12 Relationship between Fair Value Measurements with Investor Confidence during Global Financial Crisis Abstract As investor, the needs of information which can reflect accurate financial information matching with current market condition is essential. Using fair value
Words: 4953 - Pages: 20
Companies: Whither Social Initiatives by Business? Abstract Companies are increasingly being asked to provide innovative solutions to deep-seated problems of human misery. Organization and management scholarship can play an important role in understanding and guiding possible corporate responses. Theory and research to date have sought to reconcile possible corporate responses with economic premises about the purpose of the firm. Our goals in this paper are to reorient the debate and to spark
Words: 22352 - Pages: 90
Strategic Human Resources Management: Where Do We Go From Here?† Brian E. Becker* School of Management, State University of New York at Buffalo, Buffalo, NY 14260 Mark A. Huselid School of Management and Labor Relations, Rutgers University, Piscataway, NJ 08854 The authors identify the key challenges facing strategic human resource management (SHRM) going forward and discuss several new directions in both the scholarship and practice of SHRM. They focus on a clearer articulation of the
Words: 14981 - Pages: 60
FT 104C FT 105C FT 106C FT 107C FT 108C Management Principles and Practices Mathematics and Statistics for Managers Accounting for Managers IT and E-Business Fundamentals Business Environment Organization Behavior and Processes Business Communication Business Legislation 1-2 3-4 5-6 7-8 9-10 11-12 13-14 15-16 COURSES AND SYLLABUS FOR SECOND, THIRD AND FOURTH SEMESTER SHALL BE COMMUNICATED LATER. 2 FT-101C MANAGEMENT PRINCIPLES AND PRACTICES Course Objective The objective of this course
Words: 8599 - Pages: 35
