EVOLUTION OF MANAGEMENT ACCOUNTING PRACTICES by Magdy Abdel-Kader University of Essex and Robert Luther University of Bristol WP No. 04/06 October 2004 Address for correspondence: Magdy Abdel-Kader Department of Accounting, Finance and Management University of Essex Colchester Essex CO4 3SQ UK E-mail: mabdel@essex.ac.uk 1 An Empirical Investigation of the Evolution of Management Accounting Practices Magdy Abdel-Kadera and Robert Lutherb a: Department of Accounting, Finance and Management
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Yuserrie, for giving valuable inputs to my study and also to others in the School of Management, who have helped me in some way or another. I would like to acknowledge the comments made by Professor Lee Parker and other participants of the Global Accounting and Organisational Change Conference, held in Melbourne, Australia in July 2008. A special thank you is also dedicated to Professor John Burns for the insightful comments on the research. I am also indebted to my employer International Islamic University
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Responsibility: A Test Case of Bangladesh Ali Quazi, The University of Newcastle Ziaur Rahman, IITM, Bangladesh Byron Keating, University of Wollongong Abstract The ‘social contract’ between the corporation and the community is of critical importance. The motivations for these contracts are continuously being revisited to understand how CSR programs can nurture and contribute to the growth of firms. While CSR issues are attracting a great deal of attention in the developed world, there is a
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Accounting, Auditing & Accountability Journal Emerald Article: Sustainability accounting and reporting: fad or trend? Roger L. Burritt, Stefan Schaltegger Article information: To cite this document: Roger L. Burritt, Stefan Schaltegger, (2010),"Sustainability accounting and reporting: fad or trend?", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 7 pp. 829 - 846 Permanent link to this document: http://dx.doi.org/10.1108/09513571011080144 Downloaded on: 04-11-2012 References: This
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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 2003: 369). Earnings management can be fundamentally classified as either accounting related, involving the manipulation of accounting records through aggressive or fraudulent applications of accounting principles, or operating related, involving choices made by management regarding the timing of investment or operating
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I. JUDGMENT and DECISION BIASES In the first section of the survey, psychological effects which are relevant for securities markets are defined. These effects mostly derive from common roots. Since it is almost impossible to analyze all the given data, rules of thumbs are preferred such as algorithmic, heuristics and mental modules. Heuristics must be applied to appropriate problems and cases so that they can be effective. There have been debates between both economists and psychologists
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Running head: INTERNATIONAL HUMAN RESOURCE MANAGEMENT International Human Resource management Name: University: Course: Tutor: Date: Hofstede developed the theory of cultural differences to describe the different effects that culture could have on an organisation. He classified cultures of different countries into five dimensions. The first was power distance which expounded on inequality and how different nations viewed it. He maintained that inequality is inevitable
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statement for tropical salvage’s Seattle store for 2015 6 d. The areas that need to be brought when planning international logistics 7 Task-2 7 a.Analysis of the Indonesian market and its implications to Tropical Salvage 7 b.Herzberg’s two-factor theory and assesses how Tropical Salvage is practicing this model in its HR practices 8 c. Identification and explanation of different items with reference to the case study 10 d. ‘cost based pricing’ and ‘resource usage’ and its applicability to Tropical
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Accounting, Auditing & Accountability Journal Corporate social reporting and reputation risk management Jan Bebbington Carlos Larrinaga Jose M. Moneva Article information: Downloaded by University of Strathclyde At 07:57 17 October 2014 (PT) To cite this document: Jan Bebbington Carlos Larrinaga Jose M. Moneva, (2008),"Corporate social reporting and reputation risk management", Accounting, Auditing & Accountability Journal, Vol. 21 Iss 3 pp. 337 - 361 Permanent link to this document:
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causes people to act. When people do something, they are usually motivated to do it. This essay will conduct a questionnaire and interpret the results of the questionnaire against two motivation theories (i.e. Maslow’s hierarchy of needs and Adams equity theory (Maslow, 1943; Adams, 1965)).Equity theory believes that employees try to maintain equity between the inputs that they make to a job and the outcomes that they receive from the job against the perceived inputs and outcomes of others (Adams
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