Abstract Creative accounting, as a matter of approach, is not objectionable by itself. However, when unethical elements make intrusion, the resultant accounting details become anything but true and fair. Creativity in such context is like referring to a half glass of water as half-full instead of describing it as half empty. While both statements are factually correct, they paint different picture and thus convey different images. Creativity in company accounting may arise under at least
Words: 3226 - Pages: 13
Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.4, No.18, 2013 www.iiste.org Problem with Human Resource Accounting and A Possible Solution Md. Mustafizur Rahaman1* Md. Amzad Hossain2 Tabassum Akter3 1. Lecturer, Department of Accounting, Bangladesh University of Business & Technology (BUBT), Mirpur-2, Dhaka-1216, Bangladesh 2. Lecturer, Department of Business Administration, East West University, Plot No-A/2, Jahurul Islam City, Aftabnagar Main Rd
Words: 5870 - Pages: 24
IIUM Journal of Economics and Management 11, no.1 (2003): © 2003 by The International Islamic University Malaysia ETHICS IN ACCOUNTING EDUCATION: CONTRIBUTION OF THE ISLAMIC PRINCIPLE OF MAêLAîAH Abdul Rahim Abdul Rahman Assistant Professor, Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, Jalan Gombak, 53100 Kuala Lumpur, Malaysia. (e-mail: abdulrahim@iiu.edu.my) ABSTRACT There is a growing concern over the apparently
Words: 6717 - Pages: 27
Human resource accounting Human Resource Accounting is a method to measure the effectiveness of personnel management activities and the use of people in an organization. Historical cost approach This approach is developed by Brummet, Flamholtz and Pyle but the first attempt towards employee valuation made by R. G. Barry Corporation of Columbus, Ohio in the year 1967. This method measures the organization’s investment in employees using the five parameters: recruiting, acquisition; formal training
Words: 5106 - Pages: 21
credibility and acceptability to the shareholders, employees, potential investors, customers, lenders, governments and all other stakeholders. This is more true in case of Banking Industry. Since Banks deal in public money, public confidence is of outmost importance in this Industry. The study aims at finding out problems & deficiencies involved in Corporate Governance practice in Banking Industry in Bangladesh and also suggesting ways and means to remove the same in order to make the Corporate Governance practice
Words: 5716 - Pages: 23
Analyst information intermediation – private and public information –and the central role of knowledge and social forces in economic processes in the ‘market for information’. John Holland, University of Glasgow, Jo Danbolt, University of Edinburgh, Lei Chen, University of Keele. John Holland, University of Glasgow, The Adam Smith Business School, University of Glasgow, Main Building, Glasgow, G12 8QQ, Scotland Abstract: This paper develops a model of the information intermediation role
Words: 28563 - Pages: 115
them and because of their high expectations of their course. Bachelor of Science in Accountancy as an in Demand Course in De La Salle Lipa Bachelor of Science in Accountancy (BSA) is a degree program chosen by students who aspire to practice accounting as their profession. In De La Salle Lipa (DLSL), a student taking this is expected to be a responsible one. The reason behind this is that BSA students experience different
Words: 4987 - Pages: 20
RULES AND REGULATIONS OF M.B.A. PROGRAMME – 2010 The Master of Business Administration (M.B.A.) is a Post-Graduate course offered as: I. II. Two-year i.e., four semester Full time Day programme Three year, i.e., six semester Part-time programme offered to Working Executives and employees. 1. ELIGIBILITY CONDITIONS 1.1 M.B.A. (Day) Candidate seeking admission into Full Time M.B.A. (Day) programme must be: 1. Bachelor degree holder of Osmania University or a degree recognized by the university
Words: 20223 - Pages: 81
when the same broad 'on-cost' percentage is added to all products. Consequently, when multiple products share common costs, there is a danger of one product subsidizing another. ABC is based on George Staubus' Activity Costing and Input-Output Accounting.[4] The concepts of ABC were developed in the manufacturing sector of the United States during the 1970s and 1980s. During this time, the Consortium for Advanced Management-International, now known simply as CAM-I, provided a formative role for
Words: 1980 - Pages: 8
Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.4, No.18, 2013 www.iiste.org Problem with Human Resource Accounting and A Possible Solution Md. Mustafizur Rahaman1* Md. Amzad Hossain2 Tabassum Akter3 1. Lecturer, Department of Accounting, Bangladesh University of Business & Technology (BUBT), Mirpur-2, Dhaka-1216, Bangladesh 2. Lecturer, Department of Business Administration, East West University, Plot No-A/2, Jahurul Islam City, Aftabnagar Main Rd
Words: 5870 - Pages: 24