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1996—2001年中国上市公司业绩分析 总被引:7,自引:0,他引:7
中国上市公司的业绩正走向价值回归的道路,在各种制度的建立和健全过程中,上市公司业绩的真实性和公正性逐步受到投资的重视。 相似文献
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The boundaries between accounting and law are contingent on time–space intersections. Here, these margins are explored in the realm of international relations by focusing on the Asiento, an 18th century treaty granting Britain the monopoly to trade slaves with the Spanish American colonies. Although a relatively minor concern of treaty-makers, noncompliance with provisions of the Asiento by the South Sea Company placed accounting centre stage in conflicts between Britain and Spain. In combination with geo-strategic and domestic political circumstances, reporting failures exacerbated the commercial dispute between the two nations which culminated in war in 1739. The accounting provisions of the Asiento are examined by drawing on managerialist and realist theories of treaty compliance. It is shown that British noncompliance with accounting obligations under the treaty was driven by realist self-interest and the maximisation of material gain. Given that such motivations dominated behaviour attempts to manage noncompliance through the routine processes and structures of international politics proved unsuccessful. Managerial devices such as diplomatic exchanges over treaty ambiguity and securing greater informational transparency merely provided further opportunities for the pursuit of self-interest. It is suggested that divergent perceptions of the role of accounting in international relations stem from the unique political, legal, social and cultural configurations of nation states. The study highlights the limitations of accounting as an instrument of treaty verification. Its effectiveness in that capacity is diminished where there is no shared understanding of the significance, purpose, content and interpretation of accounting information. 相似文献
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A group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures. The group, who interviewed the managers of seven Galician Business Schools, found that the data was not used but further explanations were difficult. It turned to an Original Framework of 8 UK Issues for public sector managers handling data (Purdy, 1993a). This paper takes the Original Framework, discusses its bases, considers areas for research then introduces the concept of a Continuum of learning related to handling data. Successive amendments to the Framework are made until an Extended Framework of 19 Spanish Issues is produced. These Frameworks are discussed with the interview material. The findings show that the Issues were generally well covered by managers and in the direction anticipated by the Extended Framework indicating some relevance to this Framework. The independently collected material had a close correspondence with the Original Framework and was sufficient for that Framework to become a general research instrument for examining the handling of data by its recipients. 相似文献
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During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting. 相似文献
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Marí a J. lvarez Fernando Guti rrez Domi Romero 《Accounting, Business & Financial History》2002,12(2):253-273
Studies in the history of accounting have, to date, centred on the costs and efficiency of productive systems. However, the influence of quality assurance in management control systems is an aspect that has not been studied in detail from an historical perspective. For that, this study analyses the use made of accounting techniques as a contributory element to quality control in the case of the Royal Tobacco Factory of Seville, belonging to the Spanish Tobacco Monopoly, during the second half of the eighteenth century. 相似文献
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中国注册会计师协会行业立法考察团 《中国注册会计师》2003,(10)
西班牙 西班牙注协的组织管理西班牙注册会计师协会(IACJCE),成立于1945年,是由多个审计组织合并而成。协会的最高权力机构为会员代表大会。代表大会下设理事会,理事会为决策机构。理事会下设教育培训委员会、质量监督控制委员会、职业道德委员会等几个执行委员会。注协秘书处是日常工作机构,共有工作人员50人。注协现有会员5600人,其中执业会员3000多人,非执业会员2000多人。西班牙注协是国际会计师联合会、国际会计准则委员会及欧洲会计师联合会的成员。西班牙作为欧盟成员,在遵守本国的法律、法规和国际组织规则的同… 相似文献
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In this article the agrarian accounts generated by the large rural estates of Catalonia (Spain) during the period between 1850 and 1950 are studied with a twofold objective. First of all, their formal characteristics and content are described and it is argued that the traits and variations observed are a consequence and reflection of the social conditions under which they were generated. Second, we evaluate the use which Catalan rural historiography has made recently of these documents in order to reconstruct the functioning and evolution of contemporary agriculture. 相似文献
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The Viceroyalty of New Spain was the main source of income for the Spanish Crown and the largest producer of silver in the world throughout the seventeenth and eighteenth centuries. Carlos III, a member of the Bourbon dynasty, initiated a great tax reform in the viceroyalty during the last third of the eighteenth century, and transferred public activities and leased monopolies were brought under direct state control. This paper focuses on the study of the specific change in the system of administering the gunpowder monopoly in 1766. Institutional sociology provides the theoretical framework for analysing the effects of institutionalized environments on the organizational structure and its expression through a process of bureaucratization as a mean of establishing organizational rationality. The role of accounting in the process of organizational change is analysed from a multidimensional perspective: on the one hand, as an aspect of the organizational structure which enables the improvement of the economic performance of the monopoly and to generate organizational visibility; and, on the other hand, as an element under the control of the creator of environmental rationality. 相似文献
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This review of ethics education in accounting shows the contributions of, and gaps in, existing work. The investigation can contribute directly to an ethics educational program, while shedding light on topics that could be usefully extended. The paper is structured uniquely for educational interests by forming primary categories around the needs of the educational manager and the classroom educator; subcategories are drawn from the literature itself. The analysis anchors on McDonald and Donleavy's (1995) review and looks to studies published in the decade between 1995 and early 2005. 相似文献
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