Monetary policy,accounting conservatism and trade credit

Using a sample of A-share listed firms in China during the 2003–2012 period,this paper investigates the effect of accounting conservatism on trade credit,taking...     

Social accounting research: An Australasian perspective

This paper provides an insight into the nature and the extent of social accounting research being undertaken within Australasia. It demonstrates that Australasian researchers account for a significant amount of internationally published social accounting research, but emphasises that the research effort seems to be confined to a limited number of researchers perhaps reflecting a lack of ‘take-up’ in this area in terms of the scale of participation. Information is also presented about the relative propensity of journals within the sample to publish social accounting research, and identifies that ‘top tier’ accounting journals historically have not published social accounting research. The paper also considers various factors which seem to be impeding the ‘recruitment’ of new social accounting researchers.     

Structuration theory and mediating concepts: Pitfalls and implications for management accounting research

Giddens’ way of conceptualizing how structures work as both the medium for and outcome of human action – duality of structure – has been emphasized as a valuable point of departure when studying management accounting in its social context. However, we argue that in the literature there are different ways of using mediating concepts between social structure and action, whereby management accounting systems are conceptualized as both the medium for action, and human action as such. Using the often-cited article by Burns and Scapens [Burns J, Scapens RW. Conceptualizing management accounting change: an institutional framework. Management Accounting Research 2000;11(1):3–25] as an illustrative example, we discuss theoretical and methodological consequences of these different ways of conceptualizing management accounting. A main conclusion is that when management accounting is defined through concurrently referring to both ‘virtual’ structures that generate action and the situated doings of individuals, structure and action risk becoming conflated and there is a risk of drawing erroneous conclusions about structural change or stability. The paper closes with some methodological suggestions as to how these problems can be avoided.     

Tackling an accounting coursework assignment - action research on the student perspective

The study focused upon first year undergraduates' experiences and perceptions of a major coursework assignment in accounting. The context was a modular programme with several hundred students from many different courses taking a common first year, first semester introductory accounting module. In the role of a reflective practitioner, the author adopted an action research approach, and gathered various forms of evidence including in-depth interviews with four students at key points during and after completion of their courseworks. The main issues highlighted were: (1) the effect which the university, as a new environment, has on learning in the early weeks of a course, and the fractured nature of learning in a semesterized course; (2) the personal strategies which students adopt for scheduling time on coursework, and the way in which this may differ from the expectations of staff; (3) the variety of learning approaches represented within the student group. These issues are reflected upon and implications for both the author's practice and for other practitioners are considered.     

An historical perspective on governmental accounting education

This paper presents a senior governmental accounting educator’s perspectives on how governmental accounting education has changed over the past 35 years and what we can expect for the future. Having begun my academic career during the 1970s, a period of turmoil and debate about the deficient state of governmental accounting, I look at how events of this period influenced my personal decision to specialize in governmental accounting education and how those events led to a path of dramatic improvement in governmental accounting standards, practice, and education. Key trends in governmental accounting education are discussed along with major changes in practice guidance over the years that have challenged textbook authors and faculty in staying abreast of change. The paper identifies many governmental accounting educators who have made significant contributions to governmental accounting and auditing policy and encourages current educators to seek ways to participate in the policy-making process. Finally, the paper discusses the future outlook for governmental accounting education and concludes that governmental accounting educators are well positioned to contribute to achieving the recently released recommendations of the Pathways Commission (2012).     

Managerial accounting systems and organizational control: A role perspective

This paper proposes a new way of viewing the relationship between managerial accounting systems and organizational control. This is done to provide a structure around which control processes may be observed and research conducted. In the context of role theory several propositions are advanced in order to explain the relationship. Namely, it is noted that managerial accounting systems are useful in communicating role expectations, are important to motivation, and are useful in communicating organizational climate. Also, several factors concerning managerial style and social context were seen to influence the operativeness of these propositions.     

Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research

Accounting is an interdisciplinary subject. We routinely draw insights and models from the base disciplines (e.g. economics, psychology etc.) as a starting point for research on accounting issues. As accounting researchers, and accounting historians in particular, explore the international dimensions of accounting it is appropriate, therefore, to look to the literature on international relations for insights. This paper provides examples of how we could use the literature on the nation-state and international enterprises to frame questions about international accounting history.     

基于会计视角的BOT业务分析及建议

本文旨在通过对企业会计准则解释第2号及IFRIC12的相关规定进行剖析,结合案例及实务中可能遇到的特殊问题,就BOT业务进行较为全面的探讨,包括对于一项业务是否属于BOT的判断以及BOT业务如何进行会计处理和信息披露等。同时,就涉及BOT业务的拟上市公司在IPO审核中,监管层面需要重点关注哪些问题提出建议。     

A radical perspective on the disclosure of accounting information to trade unions

The major aim of this paper is to present an alternative view of the issues which should be raised in the discussion of the managerial disclosure of accounting information to trade unions for collective bargaining. It is an attempt to present a radically different stance as regards the major concerns that need to be confronted in the above debate. Central to our argument is the recognition that different conceptualisations of the management-labour relationship can generate different conclusions with respect to the potentialities for the use of accounting information in industrial relations.     

Valuation-based accounting research: Implications for financial reporting and opportunities for future research

This paper discusses the relation between financial reporting research and practice, particularly standard setters. Many studies addressing financial reporting issues use a valuation approach. The paper describes alternative approaches to valuation research and summarises the findings relating to four major current issues: fair value accounting for financial, tangible, and intangible assets, cash flows versus accruals, recognition versus disclosure, and international harmonisation of accounting standards. The summaries include identifying what standard setters and others would like to learn from research, what we have learned, and what is left to learn. The paper concludes with observations about future financial reporting academic research.     

Effective controls for research in international accounting

Numerous studies have examined the value relevance and other characteristics of international and country-specific accounting standards. This paper evaluates the experimental designs of selected studies with respect to the controls essential for effective research. Both cross-country and within-country research designs share a common need for controls. Perhaps the most distinctive element of effective design in these studies is the control for institutional, cultural, and structural differences between countries. Previous research shows that the key outputs of various country-specific accounting standards are functions of a variety of factors including accounting-related issues, legal origin, shareholder protection, the information environment, financial markets, and enforcement of these standards. In addition, effective studies of country-specific or international accounting principles require control for firm and industry-specific effects and for self-selection bias, as in conventional within-country examinations. When controls are not sufficient, observed differences in the outputs of alternative accounting standards may result from differences between countries or firms rather than from different accounting principles. We review a sample of recent research with attention to these control considerations.     

Critical reflections on research approaches, accounting regulation and the regulation of accounting

The design and choice of research approaches, the nature of accounting regulation and the reactions to these regulations in organisations, involving, in effect, the regulation of accounting, are three themes of considerable importance in accounting research. They are the three themes that have dominated the research agenda of the author throughout his academic career. This paper explores the nature of these three key research themes developing some critical reflections on what has been discovered about each of these themes using the author's sole and joint research and publications as a vehicle for this analysis.     

Structural decomposition of time series with implications in economics,accounting, and finance research

Recent literature on the decomposition of a time series into components has produced several alternative methodologies. This situation has arisen because of a lack of consensus on how components should be defined, and on the appropriate decomposition structure. Uncertainty about components structure seems to be inevitable when it is accepted that the behavior of a typical business or economic time series implies evolving rather than fixed components patterns. None of the existing procedures can be viewed as uniquely appropriate for the isolation of unobserved components.     

Trends in research on international accounting harmonization

International harmonization of financial accounting standards has been the goal of many professional and academic accountants during the last 40 years. As of January 1, 2005, international accounting harmonization entered a new and perhaps decisive phase. From that date, all companies domiciled in the European Union with shares listed on securities exchanges are required to prepare their consolidated accounts in accordance with International Financial Reporting Standards (IFRS). This landmark event presents an opportunity for accounting researchers to assess the status of research on international accounting harmonization. In this paper, we review articles published in major English language accounting journals during the period from 1965 through 2004 in order to trace thematic and methodological trends in this line of research and to assess where the research may evolve from here.     

A theoretical basis for public sector accrual accounting research: current state and perspectives

ABSTRACT

Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Multidimensional accounting and distributed databases: Their implications for organizations and society

The motivation behind multidimensional accounting is elaborated and extended to an accounting system built upon a database. This system may serve as the predecessor to a national system of distributed databases that integrates micro-accounting and macro-accounting systems. Two implications for organizations and society are examined: first, the need to standardize information requirements, and second, the need to protect privacy. Recent advances in the application and development of cryptosystems are examined. These advances enhance security and the protection of privacy within a database in a simple and inexpensive fashion.     

A Critical Theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics

This paper is a study of the accounting academic labour market and workplace conditions. Its particular focus is on the pressures, contradictions and dilemmas experienced by junior (Levels A and B) accounting academics at Australian universities. It is argued that, due to work, personal and family pressures, many junior staff members may struggle to complete their PhD within a prescribed time frame. The reasons for this are discussed, as well as the likely effects. The Marxist concept of “alienation” is explored in detail to explain how a junior staff member's work “product” may take on a life of its own which stands up in opposition to her/him, to accuse her/him. The writings of the first-generation critical theorist, Herbert Marcuse, are used to suggest a radical path forward for the junior staff member. She/he is encouraged to take charge of her/his own destiny from within, value personal relationships, and pursue scholarship for its own sake. Opportunities for resistance are also explored in the paper.