Management Accounting Research, 2000, 11, 349–362 doi: 10.1006/mare.2000.0135 Available online at http://www.idealibrary.com on Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results John Innes*, Falconer Mitchell† and Donald Sinclair* This paper reviews the results of two U.K. surveys of activity-based costing (ABC) in the U.K.’s largest companies. These provide an opportunity to assess the changes that have occurred in the ABC adoption status
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the relationship between accounting and information technology subject towards the developing world of business . Accounting, as defined by Webster, is a theory and system of setting up, maintaining, and auditing the books of a firm. Every business needs to have two prime objectives, such as, to earn profit and to remain solvent and the information in relation to these objectives while ensuring whether they are being accomplished is provided by accounting. Accounting is important in the sense
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ABSTRACT This article has reviewed research results of reaction of share prices to earnings announcements from both China and developed countries, and has used event study method to focus on earnings announcements and share prices of all 29 real estate companies listed in Shanghai A-share market from 31 July 2012 to 30 Jun 2013. The event date was selected on the day when earnings for the year 2012 were announced. The method for calculating normal performance of shares was market model. The
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market in the country of parent’s location. As for efficiency-seeking, subsidiary will have their own specialization in producing certain part. With regards to the different arguments for studying international accounting, there are several reasons for studying comparative accounting. It act as a reminder that US and Anglo-Saxon countries are not the
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Number 1 2004 Accounts Manipulation: A Literature Review and Proposed Conceptual Framework by Hervé Stolowy, HEC School of Management (Groupe HEC), Department of Accounting and Management Control, 1, rue de la Libération, 78351 - Jouy en Josas Cedex, France and Gaétan Breton, Université du Québec à Montreal, Department of Accounting Sciences, P.O.B. 8888, Succursale Centre-Ville, Montréal (Québec), H3C 3P8 - Canada Abstract Accounts manipulation has been the subject of research, discussion and
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4/8/2013 “Thess- Logisti”| | CITY COLLEGE | Application of the GAP model of Service Quality | EXECUTIVE SUMMARY Aim of the study is evaluation of consumer satisfaction in Greek finance market in terms of quality of services in case of accounting and finance consulting agency “Thess-Logisti”. The main information about the company and gaps faced in front of the company were identified from the interview with the CEO of agency Mr. Chatziarapis. Also, the identification of gaps are identified
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A business report on accounting Many companies across the world have introduced the business literacy program in their organisation in order to ensure to improve the performance within the organisation by means of pay per performance programs and it is very clear that the success of this program or even any other program is possible only once the employees are aware about the program and can work accordingly. Many big concerns like the Soft Drink Giant PepsiCo has been making use of Visual to conduct
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Management Accounting Research 19 (2008) 324–343 Operation of management control practices as a package—A case study on control system variety in a growth firm context Mikko Sandelin ∗ Helsinki School of Economics, Department of Accounting and Finance, P.O. Box 1210, FIN-00101 Helsinki, Finland Abstract This empirical case study examines the operation of management control practices as a package in a growth firm context by paying particular attention to the couplings among cultural, personnel
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about factors determining dividend policy and effect of dividend policies on common stock price. A general question may arise in the mind of the shareholders that the corporate dividend policy affects the value of their stocks. So, in addition to the theory of dividend policy, it is necessary to discuss the empirical evidence on the dividend payment practices of the corporations and their possible impacts on common stock prices. Empirical testing of dividend policy may focus on whether the determinants
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INTRODUCTION……………………….3 BODY……………………………………….3 CONCLUSION…………………………..9 BIBLIOGRAPHY…………………………10 2 STUDENT NUMBER: 54953405 EDRHOD-G UNIQUE CODE: 824406 1.0 INTRODUCTION This assignment looks at the local and the national problems accounting for poor matriculation results and low educational standards. In terms of both the local and the national problems, the assignment begins with a research problem statement and its associated aims followed by motivational statements. This is followed
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