The most comprehensive and authoritative review of B-School fundamentals—from top accounting and finance professors For years, the Portable MBA series has tracked the core curricula of leading business schools to teach you the fundamentals you need to know about business-without the extreme costs of earning an MBA degree. The Portable MBA in Finance and Accounting covers all the core methods and techniques you would learn in business school, using real-life examples to deliver clear, practical guidance on finance and accounting. The new edition also includes free downloadable spreadsheets and web resources. If you’re in charge of making decisions at your own or someone else’s business, you need the best information and insight on modern finance and accounting practice. This reliable, information-packed resource shows you how to understand the numbers, plan and forecast for the future, and make key strategic decisions. Plus, this new edition covers the effects of Sarbanes-Oxley, applying ethical accounting standards, and offers career advice. • Completely updated with new examples, new topics, and full coverage of topical issues in finance and accounting—fifty percent new material • The most comprehensive and authoritative book in its category • Teaches you virtually everything you'd learn about finance and accounting in today's best business schools Whether you’re thinking of starting your own business or you already have and just need to brush up on finance and accounting basics, this is the only guide you need.
Accounting education is assumed to be presently caged in fulfilling “beauty” concepts. This book criticizes this cage and proposes alternative view of accounting education form. The beauty concepts are masculinity, colonization and relativity. Currently, accounting education is regarded beautiful if it uses masculine approach that relies greatly on rationalism; if it is used to control and maintain status quo through colonization; as well as if it has no values or regards that all values are at the same levels, which is the essence of relativity. The three are the philosophical foundation of accounting education that represents the characters of secularism. Extended Dialogic Methodology, an adapted and extended methodology from Paulo Freire is used to break the beauty cage. The result is a reconstruction of a liberated accounting education, starting from its philosophy right down to accounting education practices. However, at the end of the day, it is realized that there are always concepts of beauty that would like to be achieved, and in the process we are doing nothing more than moving from one cage of 'beauty' into another.
"Long Walk to Accounting Research". This book is a bona fide record of research work done by the author who is previously submitted to the University of Rajshahi, Bangladesh, in thesis dissertation format for the award of Doctor of Philosophy in Accounting and Information Systems. The Book has undertaken to draw up Doctoral Award from the viewpoint of scarceness of an Accounting Research in the field of Disclosure of Financial Reporting. It will be of immense value to research students, especially students of accounting and of business disciplines. It will also be a major source of reference for businessmen as well as their business personnel and professional staff, who require an authoritative and accounting research guide to assist them in their work. This authoritative deed offers comprehensive coverage of research on disclosure of financial reporting, an invaluable resource for accounting students, researchers, teachers and professionals in the discipline of accounting. It is to be mentioned that this efforts also covers the writing guidelines for the authors engaged in preparing articles on financial reporting. LAP LAMBERT Academic Publishing, Germany, June 2012.
The paper Informational system of the management accounting and calculation of costs; it aims to develop the practical aspects of management accounting in order to bring value to an entity through better use of financial resources and financial services and to meet its customers' needs faster than the competition by offering better quality to products, offering a support. The book "Informational system of the management accounting and costs" aims to develop the practical aspects of management accounting in order to bring value to an entity through better use of financial resources and financial services and to meet its customers' needs faster than the competition by offering better quality products and offering a support. Management accounting conceptual framework must be assessed at actual value of each field. It can be applied by the entity managers to understand, assess and develop specific aspects and their work on resources efficiency, by professional accountants to guide, compare and develop their contribution to the organization and development of management accounting.
The main idea behind this paper is to highlight the background and current movements of International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) toward convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP). Subsequent to introductory chapter the second chapter discusses the historical perspectives describing the various events that shaped the IASB and FASB current efforts towards convergence of IFRS and US GAAP. The third chapter describes the strategies policies and procedures adopted by the IASB/FASB to achieve the goal for international accounting convergence. The focus is on the maintainability of investors'' interest and integrity of capital markets that can only be achieved by observing methods required for high quality accounting standards. Fourth chapter identifies the substantive differences and similarities between IFRS and US GAAP and catalogue those differences in which a specific accounting treatment is permissible under one basis of accounting standards but not permissible under the other.
The broad purposes of this study are to determine: (a) whether university accounting education in Hong Kong should observe the AECC initiatives from the perspectives of the practitioners, the accounting educators and the profession, as well as the factors affecting implementation, ie. emphasis on teaching versus research, faculty mix and implementation of the 150-semester hour accounting degree programme; and (b) how might other factors, ie. those pertaining to (i) the environment, (ii) employers’ perceptions and expectations, and (iii) accounting academics’ responses to views from the big-four firms, affect accounting education. The overall conclusions are two-fold: (a) AECC initiatives should and can be adopted in Hong Kong, subject to achieving a proper balance between teaching and research at public institutions, etc., and (b) university accounting education can be affected by: (i) the business and educational environment, (ii) expectations of employers with an emphasis on generic over technical skills, and (iii) universities’ ability, with some limitations, to work out viable solutions for skills enhancements in response to practitioners’ expectations.
This text helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions. The goal is to introduce a new Principles of Accounting text that better reflects a more conceptual and decision-making approach to the material. The authors have taken a new "macro- to micro-" approach to the Principles of Accounting course by starting with a discussion of real financial statements first, rather than starting with the Accounting Cycle (although the Accounting Cycle is thoroughly covered in Chapters 3 and 4). The objective is to establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information.They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.
The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, I compare the perceptions of financial officers, financial analysts and auditors from twenty distinctly market environments. By means of a survey, I investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents’ views of accounting information. I use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents' activity has less influence on their answers than the country where they are located.
The efficiency and capability with which traditional cost and management accounting practices can cope with the requirements of technological changes and innovations in manufacturing practices have been of major concern in the cost and management accounting literature since the 1980s. In particular, it has been argued that the information provided by traditional management accounting techniques is not up to date, detailed or accurate enough to cope with the requirements of today’s managerial needs. However, despite the introduction of numerous cost and management accounting innovations, recent survey evidence suggests that the take-up of management accounting innovations is dismally low and that the diffusion of these innovations has continued to be an important issue. Developing a diffusion model, this book investigates the impact of a variety of contextual factors (characteristics of innovations, characteristics of adopters and external factors) on the diffusion of management accounting innovations.
Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS) such as accounting by banks and non-banks financial institutions (SAS10) and accounting for employees’ retirement benefits (SAS8), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in the preparation and presentation of the records of their financial transactions. In recent time, some Nigerian banks appear to be engaging in non-standardized and unprofessional practices, which could lead to distress and liquidation. The objectives of this study therefore are to: (i.) assess the level of Nigerian banks’ compliance with statement of accounting standards as established by the Nigerian Accounting Standards Board, (ii.) examine the performance of Nigerian banks over a period of time and (iii.) appraise the relationship between level of compliance with Statement of Accounting Standards and performance of Nigerian banks.
The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2012 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2012 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations. Easy-to-use information that enables users to find needed information quickly Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations Specific coverage of accounting issues for different types of not-for-profit organizations A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2012 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.
The focus of this book is on understanding the structure of inventory models in a fuzzy environment and the techniques used to analyse the real life business problems in the world. Explanations are richly illustrated with numerous interesting and varied business oriented examples. The last chapter of this book is devoted to analyse the fuzzy inventory model with shortages in man power planning. Sensitivity analysis has been done on all the inventory models under study. The theoretical approach is illustrated by means of numerical examples. The variations of the results with those of the crisp model have been compared. The book is intended to serve as a text book for students of MBA/PGDBM,M.COM,CA,ICWA,M.PHIL.,who need to understand the basic concepts of inventory models in a fuzzy environment and apply them directly to the real life business problems. It also suits the requirement of students for M.A/M.SC(MATHEMATICS,STATISTICS,OPERATIONS RESEARCH), MCA, MIT, M.SC IT,CT,SS, B.E,M.E, B.TECH(COMPUTER SCIENCE),M.TECH.,AMIE who need both theoretical and practical knowledge of fuzzy inventory models.
The book is about the construction, development and validation of a psychometric test called Personal Meaning Scale Inventory (PMSI). The Inventory was developed in order to help in the assessment of the south east asian care providers whose ages range from 15- 25. The instrument will help to measure the level of meaning and self-worth of those who will enter the nursing and medical professions. Developing PMSI is a modest effort to contribute in the indigenization and development of psychological theory and testing for nursing and medical education. The inventory is made up of sixty items developed and validated under these categories: Experiences of Choice (EOC), Experiences of Priorities EOP), Experiences of Sufferings (EOS), Experiences of Religion (EOR), and Experiences of Transcendence (EOT).