http://www.chinascience.org Mon, 23 Jun 2008 02:41:39 +0000 http://backend.userland.com/rss092 en 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 decisions. http://www.chinascience.org/247.html 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 their volume. This study provides such evidence in the context ... http://www.chinascience.org/246.html 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 been active in developing accounting standards in harmony with international ... http://www.chinascience.org/245.html 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 responsibilities of audit committees. http://www.chinascience.org/244.html 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 25 has been criticized for failing to provide useful financial ... http://www.chinascience.org/243.html 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 a strong tendency to continue projects, with this tendency being ... http://www.chinascience.org/242.html 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. http://www.chinascience.org/241.html 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 the complexity of the accounting issues involved, contemporaries held different ... http://www.chinascience.org/240.html This study examines investor response to three events that help define a federal class action securities lawsuit, specifically, the announcement that names an issuer as a defendant in the lawsuit (at the class action filing date), the disclosure or accounting restatement that 'corrects' the information deficiency (at the end of ... http://www.chinascience.org/239.html This article is a study of the introduction of a modern costing technology - activity based costing (ABC) - into a health care organization which is undergoing change. The transformation of this organization is of particular interest as it focused on the experience of a service which had always existed ... http://www.chinascience.org/238.html