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101.
Valerio Antonelli Fabrizio Cerbioni Antonio Parbonetti 《Accounting, Business & Financial History》2002,12(3):461-486
Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great Britain and France, with little evidence available of developments in other countries, such as Italy. In this paper, the authors analyse the development of cost accounting in an Italian firm, 'La Magona d'Italia'. This iron, steel and tinplate firm, situated in Piombino, is observed over the period 1865-1940, i.e. during the central phase of the industrial revolution in Italy. We find that several factors influenced the implementation of a cost accounting system at Magona, including efficiency control, strategic decision making, and stock valuation. We also find a strong British influence on Magona's strategy, organization and information system, particularly in respect of finance, managers, technology and accounting practices. There is little evidence that Italian accounting traditions and practice played much of a role. 相似文献
102.
关新红 《中央财经大学学报》2002,(12):31-34
商业银行的表外业务一直以低风险、低成本、高利润成为各国银行业竞争的焦点。我国银行业如何在金融市场逐步放开的情况下 ,在同国外银行的竞争中立于不败之地 ,表外业务的发展状况、风险管理程度及信息披露的完善程度将发挥非常重要的作用。 相似文献
103.
本文分析论述了资本市场信息披露的含义、意义 ,分析了会计模式、审计模式以及监管当中目前存在的问题 ,并给出了一些解决问题的对策 相似文献
104.
公允价值、技术与制度改革及会计国际化 总被引:1,自引:0,他引:1
文章针对公允价值在我国具体会计准则中运用的变化 ,分析了公允价值在我国运用的障碍 ,指出市场价格判断的脱离使公允价值计量缺乏了技术基础 ,而企业法人治理结构的缺陷 ,则是公允价值在我国运用的根本限制。文章认为 ,会计的国际化不单纯是技术规范的国际化 ,而更应该是技术规范改革与制度改革并进的过程。 相似文献
105.
经济全球化与会计规范的国际协调 总被引:1,自引:0,他引:1
余应敏 《中央财经大学学报》2003,(6):74-77
经济全球化和区域经济一体化是当今世界经济发展的两大趋势。全球化的经济需要全球化的治理。面对日益全球化的国际经济形势以及加入WTO后的外部环境,处于转轨经济背景下的我国会计规范建设应当顺势而为,积极进行有效调整,以推动会计国际化进程,降低我国经济国际化的制度成本。 相似文献
106.
Miche 'Le Lacombe-Saboly 《Accounting, Business & Financial History》1997,7(3):259-280
Private charity was the origin of the foundation of hospitals in prerevolutionary France and at the same time their principal source of income; the church played an important role. The Revolution introduced many changes to hospitals. This article has two objectives: to describe hospital organization and accounting practices between the seventeenth and the nineteenth centuries as seen in three hospitals in the Toulouse region, and to show how the accounting model adopted was suited to their structure and aims. 相似文献
107.
This article examines the outcomes of accounting firm mergers using data about the frequency of audit switches, the numbers of partners in the respective firms, and perceptions revealed in interviews with partners. Evidence from client switches does not show any evidence that the mergers were followed by cost reductions, or of collusion to force prices up. The effects of the mergers appear to have been elsewhere—the merging firms reduced partner numbers substantially, increasing partner leverage so that individual remaining partners were better off. Data from interviews confirm these findings, and show that the culture of individual firms had a significant effect on determining which group of partners controlled the merged firm. 相似文献
108.
Erkki K. Laitinen 《International Review of Financial Analysis》2006,15(3):256-286
The paper introduces a financial statement method to assess the future potential of a firm. First, the last strategic steady phase is identified. Second, growth rate for total expenditure is estimated (growth process). Third, the revenue generating potential of total expenditure is evaluated by a distributed lag function (revenue-generating process). This function is used to recalculate expenses and assets using alternative depreciation theories. Third, financial behavior is modeled by analyzing financial assets, taxation, interest expenses and revenues, and dividends (financial process). Fourth, these processes are used to assess the future potential. The method is illustrated by the case of Nokia for the period 1990-2000. 相似文献
109.
George J. Staubus 《Abacus》2004,40(3):265-279
The two views to be addressed here are the Chambers/Sydney view that accepts only one measurement method—current net realizable price—and the Staubus/mainstream view that accepts several measurement methods in the same financial report. These two views became well-established in the literature of accounting in the 1960s and their proponents have clung tenaciously to their oft-criticized positions for some forty years. However commendable their original expositions may have been, their continuing existence does no credit to the small coterie of accountants now interested in theory.
This article is aimed at 'narrowing the areas of difference' between adherents to the two views by isolating fundamental bases for them and exposing the reasoning supporting their structures. In a nutshell, they differ in their objectives and they can be expected to survive unless their adherents agree on the objectives of financial reporting. 相似文献
This article is aimed at 'narrowing the areas of difference' between adherents to the two views by isolating fundamental bases for them and exposing the reasoning supporting their structures. In a nutshell, they differ in their objectives and they can be expected to survive unless their adherents agree on the objectives of financial reporting. 相似文献
110.