Most decision making research in management accounting remains focused on cost information in a production context. Little is known on the relevance of customer profifitability analysis (CuPA) reports, which more accurately reflect revenue and marketing support variations acrosscustomers, for marketing… Read moreCustomer Profitability Analysis Reports for Resource Allocation:The Role of Complex Marketing Environments
There is a long-standing concern in the literature about the potential importance of non-observable forms of lobbying that may be used by corporate managers to influence accounting standard setting bodies. To date, however, no study has documented their nature or… Read moreCorporate Lobbying on Accounting Standards:Methods, Timing and Perceived Effectiveness
This article investigates the role of political influence, as well as accounting tradition and the equity market, in China’s recent changes in accounting regulation. We find that the Chinese government, in part self-motivated and in part under external pressure, has… Read morePolitical Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China
Since the 1940s, advocacy of the establishment of audit committees was undertaken by regulatory agencies, and subsequently by the accounting profession, and committees representing combinations of interest groups. Over time, this advocacy literature has reflected changing views about the key… Read moreGaps in Guidelines on Audit Committees
The Australian accounting standard AAS 25, Financial Reporting by Superannuation Plans, was the first pension accounting standard internationally to apply established conceptual framework (CF) principles. In Australia those principles have guided standard setting for more than a decade. However, AAS… Read moreApplying Conceptual Framework Principles to Superannuation Fund Accounting
This work explores the efficacy of using students as surrogates for experienced managers in escalation studies. Participants were 222 managers with substantial project planning and evaluation experience and 146 undergraduate business students. Our results show that the experienced managers exhibited… Read moreJudgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers
This article examines preparers’ consolidation judgments and how they are impacted by the precision of accounting standards (substance-over-form versus rules-based). The examination is performed via two laboratory experiments in a consolidated accounting setting.
This article analyses the eighteenth-century accounting practices of the Japanese trading station or factory of the Dutch East India Company (Vereenigde Oost-Indische Compagnie or VOC). The factory’s trade and its reported profits declined during the eighteenth century, but because of… Read moreThe Profits of the Dutch East India Company’s Japan Trade