CHAPTER ONE 1.0 INTRODUCTION Accounting software packages have become common place for many organizations in recording business transactions, preparing financial statements and analyzing operations. Accounting software has freed accountants from the manual recording and presentation of financial data. By using accounting software, financial transactions would be recorded more quickly and accurately at a relatively low cost. Moreover, accounting software packages increased overall operational effectiveness
Words: 10046 - Pages: 41
CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING Show Me the Earnings! The growth of new-economy business on the Internet has led to the development of new measures of performance. When Priceline.com splashed onto the dot-com scene, it touted steady growth in a measure called “unique offers by users” to explain its heady stock price. To draw investors to its stock, Drugstore.com focused on the number of “unique customers” at its website. After all, new businesses call for new performance
Words: 23554 - Pages: 95
size (ACSIZE). Keywords: Corporate governance, firm performance, emerging countries, Saudi Arabia. 1 British Journal of Arts and Social Sciences ISSN: 2046-9578, 1. Introduction The topic of corporate governance is assuming growing importance in emerging economies at the same time that financial scandals in the U.S. and other countries (Enron, Arthur Anderson, WorldCom, and Adelphia) have resulted in demands for improved corporate governance practices in developed economies
Words: 15071 - Pages: 61
conceptual framework in setting accounting standards Ian Dennis Business School Oxford Brookes University Abstract The paper examines the nature and role of a conceptual framework for financial reporting. Although much has been written about such frameworks and their purported role and the FASB and IASB are currently revising and converging their frameworks there are still questions about the kind of thing it is and how it is used in setting accounting standards. Using insights from
Words: 12464 - Pages: 50
Int. J. Business Performance Management, Vol. 5, No. 1, 2003 1 Implementing performance measurement systems: a literature review Mike Bourne* and Andy Neely Centre for Business Performance, School of Management, Cranfield University, Cranfield, MK43 0AL, UK E-mail: m.bourne@cranfield.ac.uk *Corresponding author John Mills and Ken Platts Centre for Strategy and Performance, Institute for Manufacturing, University of Cambridge, Mill Lane, Cambridge, CB2 1RX, UK Abstract: Currently, there
Words: 9420 - Pages: 38
both) in order to have growth * Pg 182 – equation 6.2 * Growth accounting equation is the production function written in growth rate form Growth Accounting * Output growth can be divided into three parts: the resulting from productivity growth, increased capital inputs or increased labor inputs * Growth accounting measures empirically the relative importance of these three sources of output growth Growth Accounting and the Productivity Slowdown * One explanation for productivity
Words: 1867 - Pages: 8
quality of human life and responding effectively to changing societal needs and conditions. (Aquino, 2003) According to Aquino (2003), a careful scrutiny of the aforementioned objectives will suffice to impress in the people’s minds the crucial importance of tertiary or college education. There are numerous reasons that college education is important. Among these reasons are gaining advantage over competition, demonstrating aptitude in a specific area and the fact that many job opening require a
Words: 3853 - Pages: 16
MICHAEL H. GRANOF, CPA. PhD., is associate professor of accounting at the University of Texas at Austin. He is currently teaching and conducting research at Ihe Jerusalem School of Busines.s Administration of (he Hebrew University of Jerusalem. A past director of the Austin. Texas, chapter of (be Niiiional Association of Accountants, Dr. Granof is a member of the American Institute of CPAs, the New York State Society of CPAs, tbe American Accounting Association, the Association of Government Accountants
Words: 5548 - Pages: 23
ADEMOLA OLUTOSIN ONASHILE Innovation of Employee’s Leave Process Using the SAP System (A Case Study of Oceanic Bank Int’l Plc., Nigeria) Term paper Fall 2014 Business School, Seinäjoki Masters of Business Administration Advanced Marketing Management SEINÄJOKI UNIVERSITY OF APPLIED SCIENCES * Term Paper abstract Faculty: Seinäjoki Business School Degree programme: Master of Business Administration Specialisation: Advanced Marketing Management Author: Ademola
Words: 5901 - Pages: 24
comparison between three big management theories: Fayol’s classical management theory, McGregor’s behavioralist management theory (1966,2006) and Kouzes and Posner’s transformational leadership research (2007). Spatig is always comparing McGregor’s and Kouzes and Posner’s with Fayol’s theory. It is for business management students and people that are interested in different theories related to the way of manage a company. Also to prove that other authors based their theories in Fayol findings. The article
Words: 2594 - Pages: 11