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Showing 1 through 5 of 3,032 records.
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2008 - MPSA Annual National Conference Words: 32 words || 
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1. Sterken Jr, Robert. "Accounting for Accountability: The Politics of Accountability in Higher Education" Paper presented at the annual meeting of the MPSA Annual National Conference, Palmer House Hotel, Hilton, Chicago, IL, <Not Available>. 2019-05-19 <http://citation.allacademic.com/meta/p268652_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Abstract: The paper addresses a series of questions of significance: What are the political forces behind the accountability movement? Why have some states been quicker to seek accountability in their universities' than others?

2013 - SASE Annual Conference Words: 315 words || 
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2. Jansson, Andreas. and Veldman, Jeroen. "From Social Institution to Shareholders’ Instrument: A History of the Accounting Entity Assumption in Swedish Financial Accounting" Paper presented at the annual meeting of the SASE Annual Conference, University of Milan, Milan, Italy, Jun 27, 2013 <Not Available>. 2019-05-19 <http://citation.allacademic.com/meta/p654373_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: Recent decades have seen a global trend of reforms consistent with the notion that shareholder value is the ultimate objective of corporations. This trend contrasts sharply with what in most places was the prior understanding of the public corporation as a social institution serving multiple stakeholders. The same trend is arguably reflected in the development of financial accounting. A recent example of this trend is how contemporary global standard setters have increasingly emphasised the information needs of investors in their conceptual frameworks and how they have shifted to the implementation of fair-value accounting that is argued to be in line with this emphasis. Using the historical development of Swedish financial accounting in the 20th century as an example, this paper shows how this change in understanding of the public corporations could occur in financial accounting.

The results show how international developments in finance and accounting discourse are brought into the Swedish context through debates among academics, accountancy professionals, standard setters and regulators, to eventually become integrated into Swedish GAAP. Crises play a significant role as catalysts for the change process, while changes in the structure of the corporations accounted for seems to have less explanatory power.

The paper is intended as a contribution to the accounting history literature and to the literature on the diffusion of the ideology of shareholder value. While it is well established that accounting not only adapts to, but is also constitutive for, the social context in which it is situated, this paper contributes to our understanding of how major, international ideological developments trickle down into the concrete accounting standards of a country which is peripheral in international accounting debates, and how it becomes constitutive for social reality. In doing so, the paper expands our knowledge on ideological change as a powerful explanatory factor behind accounting change and explores how financial accounting can be a mediator between shareholder value ideology and practice.

2012 - 43rd Decision Sciences Institute Annual Meeting Pages: unavailable || Words: 2691 words || 
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3. Fischer, Mary., Marsh, Treba. and Hunt, George. "Accounting Transaction Ethical Acceptability: Students versus Accounting Professionals" Paper presented at the annual meeting of the 43rd Decision Sciences Institute Annual Meeting, San Francisco Marriot, San Francisco, CA, Nov 17, 2012 Online <APPLICATION/PDF>. 2019-05-19 <http://citation.allacademic.com/meta/p582050_index.html>
Publication Type: Refereed Research Paper
Review Method: Peer Reviewed
Abstract: This study reports the findings of an assessment of differences in ethical acceptability decisions made by practitioners and students. Accounting decisions were judged more harshly than managerial decisionbs. Students made more harsh decisions than practitioners. The difference in acceptability was primarily found to be professional work experience.

2012 - International Communication Association Pages: unavailable || Words: 10106 words || 
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4. van Over, Brion. "Accounting for the Inexpressible: Routine Accounts Employed in Verbal Reports of Inexpressible Experience (LSI Top Student Paper)" Paper presented at the annual meeting of the International Communication Association, Sheraton Phoenix Downtown, Phoenix, AZ, May 23, 2012 Online <APPLICATION/PDF>. 2019-05-19 <http://citation.allacademic.com/meta/p554940_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: This work analyzes accounts for apophy employed in verbal reports of inexpressible experience. The analysis identifies 5 dimensions routinely employed in the account, including: 1) embodiment 2) compartmentalization, 3) familiarity, 4) intensity, and 5) scope. Each dimension is invoked as culturally legitimate grounds for wordlessness and presumes and enacts a set of cultural premises about the configuration of the person, their relationship to others, the abilities and uses of words, and the role of emotion in experience and expression. The analysis concludes that verbal reports of inexpressible experience are a deeply cultural and situated accomplishment, despite the seemingly universal experience of the inexpressible.

2016 - 87th SPSA Annual Conference Pages: unavailable || Words: 7603 words || 
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5. Han, Yousueng. "Examining Accountability Level of Federal Agencies by Using Accountability Process Model on Policy Program" Paper presented at the annual meeting of the 87th SPSA Annual Conference, Caribe Hilton, San Juan, Puerto Rico, Jan 07, 2016 Online <APPLICATION/PDF>. 2019-05-19 <http://citation.allacademic.com/meta/p1077905_index.html>
Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: This study examines accountability level of federal agencies based on accountability deficit in managing federal policy programs. Previous literature on accountability in the public sector has been mostly inclined to qualitatively study accountability concept/typology or rarely individual level analysis using survey. This study pursued objectively measuring accountability level in organizational level.
The accountability concept employed to measure the accountability level indicates that it inherently includes a series of process of information provision, mutual feedback between agent and principal, and sanction/consequence (Day & Klein, 1987 et al.). So, this research applies three steps of accountability concept consisting of 1) “information”, 2) “discussion”, and 3) “consequence/sanction” dimension to the accountability deficit measurement model. The deficit degree of each component by each program is measured, and then the degree is aggregated into agency level by the component. Finally, whole accountability level by agency is compared.
This paper focused on relationship between federal agencies and central budget office of Office of Management and Budget (OMB). The agencies should be accountable for programs operated under own agency to get relevant funding about program performance from OMB. Program Assessment Rating Tool (PART) data and budget document are utilized.
The measurement result shows, for example, that federal programs such as Veterans Disability Compensation belong to high “information”, high “discussion”, and high funding “consequence” degree in the measurement model, which contributes to high accountability level of relevant agency. However, lower funding despite higher performance of program can imply that the accountability mechanism is damaged by executive politics.

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