چالش های موجود در حسابداری دولتی0 تومان
در چند دهه گذشته، گسترش تکنیکهای جدید حسابداری در تمامی رشته ها و کاربردآن، نوآوری و دگرگونیهای بسیاری را در زمینه های مختلف اقتصاد و بازرگانی پدید آورده است. به خوبی آشکار و پر واضح است که حسابداری دولتی نیز در طی سالهای اخیر پذیرای تحولات مثبتی شده و علاوه به ارائه اطلاعات و ارقام مربوط به عملکرد ها توانست است با بهره گیری از روشهای جدید ، به فرانگری بپردازد. در جهت حرکت سازمانها و دستگاه ها اجرایی و شرکتهای دولت را به نحو مشخصی ترسیم کند. ازسوی دیگر استحکام مبانی مالی، که به تعغبیر حضرت علی (ع) رک حیات و رشته جان ملت محسوب می شود، و از اهمیت فوق العاده ای برخوردار است و باید با استفاده از جدید ترین یافته های علمی به نحوی مطلوب و منظم برقرار گردد. تحقق این هدف البته نیازمند به کارگیری نیروی انسانی فی ماهر و کارآمد و بهره گیری از روشها و ابزار مناسب می باشد که این امر مسئولیت و رسالت سازمانها و دستگاههای دولتی را درایجاد زمینه های مناسب برای پرورش و تجیهیزکارگزاران و افزایش توانایی های علمی و مهارتهای تخصصی آنان بیش از پیش آشکار می سازد. لذا بررسی و مطالعه و ارائه مطالب در زمینه های حسابداری بویژه در زمینه حسابداری دولتی در دستگاه های اجرائی و دستگاه هائی که به نحوی از بودجه عمومی دولت استفاده می نمایند. سهم بسزایی در تجهیز و اموزشی کلیه دست اندکاران وکارشناسان مالی و بویژه مدیر آگاهی دستگاه های دولتی وکارکنان امور مالی وزارتخانه های و موسسات و شرکتهای دولتی داشته باشد. و بدین امید که چنین حرکتها و موارد و مطالبی بتواند ضمن ترسیم نقاط ضعف سیستمهای موجود سراغاز برای استقرار سیستمهای مطلوب تر باشد در ایران علی رغم توسعه روز افزون وظایف و برنامه های دولت در چند دهه اخیر و ضرورت استقرار یک سیستم اطلاعاتی موثر و مفید درمدیریت مالی سازمانهای دولتی ، حسابداری دولتی تحول و دگرگونی اساسی و قابل ملاحظه ای نداشته است.
بر اساس قانون تجارت چک نوشتهای است که به موجب آن صادر کننده می تواند تمام یا قسمتی از پول خود را که در نزد بانک دارد باز پس گیرد یا به شخص دیگری واگذار نماید .ذر این فرایند سه نفر حضور دارند صادر کننده ، دارنده چک و پرداخت کننده که هر یک وظایف خاص خود را دارند .
صادر کننده :
شخصی که چک را صادر میکند بایستی در تاریخی که در چک ذکر میکند به همان اندازه در بانک وجه نقد یا اعتبار داشته باشد .
– صادر کننده در زمان مندرج چک نباید ،تمام یا قسمتی از وجه را ازبانک خارج نماید یا دستور پرداخت نکردن چک را صادر کند .
– در صورت عدم مطابقت امضاء ،قلم خوردگی و مسائلی از این قبیل ،بانک از پرداخت پول خوداری می کند .
در این جا یک سوال مطرح میشود و آن اینکه اگر صادر کننده بعد از صدور متوجه شود که چک از طریق کلاهبرداری یا سرقت از او گرفته شده یا آن را گم کرده چگونه می تواند از حقوق خود دفاع کند .
ج – صادر کننده می تواند دستور عدم پرداخت وجه را به بانک بدهد و بایستی به صورت کتبی علت دستور عدم پرداخت را بیان کند .
A case study of critique: Critical perspectives on critical accounting0 تومان
As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg’s (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as nonhuman animals, children, future generations, developing nations, and gender and sex/ uality minorities have received little or no attention in the current literature.
Accounting education literature review (2016)0 تومان
This review of the accounting education literature includes 108 articles published during 2016 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article updates prior accounting education literature reviews by organizing and summarizing recent contributions to the accounting education literature. Articles are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2016 are listed in appendices categorized by the appropriate content area.
An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance0 تومان
Purpose – The purpose of this article is to investigate empirically the relation between the value creation efficiency and firms’ market valuation and financial performance. Design/methodology/approach – Using data drawn from Taiwanese listed companies and Pulic’s Value Added Intellectual Coefficient (VAICe) as the efficiency measure of capital employed and intellectual capital, the authors construct regression models to examine the relationship between corporate value creation efficiency and firms’ market-to-book value ratios, and explore the relation between intellectual capital and firms’ current as well as future financial performance. Findings – The results support the hypothesis that firms’ intellectual capital has a positive impact on market value and financial performance, and may be an indicator for future financial performance. In addition, the authors found investors may place different value on the three components of value creation efficiency (physical capital, human capital, and structural capital). Finally, evidence is presented that R&D expenditure may capture additional information on structural capital and has a positive effect on firm value and profitability. Originality/value – The results extend the understanding of the role of intellectual capital in creating corporate value and building sustainable advantages for companies in emerging economies, where different technological advancements may bring different implications for valuation of intellectual capital.
Audit quality and Earnings Management in Quoted Nigerian Banks0 تومان
The objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was gathered for the period 2005 to 2010. The cross-sectional year by year regression analysis was performed. Audit quality is measured by using audit fees and auditor change, and abnormal loan loss provision is used to measure earnings management. Though the result was mixed, however, based on the frequency of results for the period of the study, both audit fee and auditor change were positively related to abnormal loan loss provision. This suggests that high audit fee and change in auditor tenure will aggravate earnings management. We recommend that auditor change should not be ceremonial but based on fact of inefficiency and audit fee from each auditor client should be monitored to enforce the five per cent maximum from each client as suggested by Institute of Chartered Accountants code of ethics.
Audit tenure, auditor specialization and audit report lag0 تومان
Purpose – This paper aims to examine the association between audit frm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit frm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s (2011) method of measuring auditor industry specialization, the authors examine the sample of 7,291 frm-year observations from 2008 to 2010. Findings – The authors fnd that auditor industry specialization (regardless of city-level, national-level and joint city- and national-level industry specialization) weakens the positive association between ARL and short audit frm tenure, suggesting that auditor industry specialization complements the negative effect of short audit frm tenure on ARL. Originality/value – First, the authors add to the literature by answering the question of whether hiring industry auditor specialists is an effective way to shorten ARL created by short audit tenure. The authors provide some evidence that the concern of short audit tenure leading to longer ARL is reduced
by hiring an industry-specialized auditor. Prior researchmainly focuses on identifying the determinants of ARL without going further to fnd out which are the effective ways to reduce the audit delay. Second, their fndings can somehow resolve the debate on whether audit frm rotation should be mandatory. A new auditor’s lack of knowledge of clients’ business operations during the early years of audit engagements results in longer ARL, which eventually inﬂuences the clients’ fnancial performance. The authors’ result suggests the frms can reduce this adverse consequence by hiring an industry-specialized auditor. Finally, their fndings may provide helpful information to frms in selecting external auditors, public accounting frms in selecting a differentiation strategy and regulators in mandating audit frm rotation.
Capital structure: professional management guidance0 تومان
Purpose – Capital structure decisions rely on a complex array of theoretical foundations and practical considerations. At the managerial level, it is impractical to base decisions purely on theory. While one can develop a perception of an optimal capital structure, the decision is often obscured by practical limitations to the theoretical base. In order to be useful to practicing managers, policies and decision techniques need to be efficiently accomplished and based on available information. This paper seeks to provide that practical framework. Design/methodology /approach – This paper recounts the simple theoretical base for capital structure, highlights some of the problems encountered when applying the theory to reality, and suggests a framework for practical managerial decisions about capital structure. This exposition is especially useful in undergraduate business curricula, in particular for finance majors considering professional management as a career. Findings – While application of traditional capital structure theory is often impractical, numerous tools are available for use by professional managers to make informed decisions about capital structure. Practical implications – The conclusions from this paper provide a framework for current and prospective professional managers for making appropriate capital structure decisions in their management careers. Social implications – Proper managerial techniques and considerations for leverage and capital structure can potentially benefit society through more prudent use of debt, based on the variety of measures presented in this paper. Originality/value – Topics discussed in this paper have been in development since the 1950s. The contribution of this paper is the creation of a framework for understanding and applying these topics, for pedagogical and management training purposes.
Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information0 تومان
Prior literature suggests that investors react less strongly to information in less readable disclosures. We extend this literature by considering how disclosure readability affects the sensitivity of investors’ valuation judgments to the information contained in outside (i.e., non-firm) sources of information. Using an experiment, we present investors with a disclosure containing mixed news about the valence of firm performance, and this disclosure varies in readability. We find that investors who initially view a less readable firm disclosure provide valuation judgments that incorporate the outside information to a greater extent, such that their valuation judgments are more sensitive to whether outside information is relatively more or less supportive of management’s positive forward-looking statements. We find evidence that this occurs primarily because investors who view a less readable initial disclosure feel less comfortable evaluating the firm and, in turn, rely more on the outside information. We also find that viewing a less readable firm disclosure indirectly increases the extent to which participants search outside information. Combined, our results suggest that investors’ valuation judgments may be more influenced by outside sources of information when managers provide less readable firm disclosures, potentially limiting the extent to which managers can benefit from strategically issuing less readable disclosures to obfuscate poor performance. These findings also imply that investors might over-rely on more readable disclosures while discounting outside sources of information about the firm.
Does public services accounting belong in the curriculum?0 تومان
Purpose – This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not-for-profit sectors, in addition to a for-profit businessfocus. Design/methodology/approach – The research is based on the premise that contextually-appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long-term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semistructured interviews. Findings – This research finds that profit-oriented financial accounting education in New Zealand crowds out the teaching of public services content, especially when the same accounting concepts can be applied to all sectors. The imposition of sector-specific accounting standards offers an opportunity to highlight public services, but its inclusion in a crowded curriculum may require coercion from the profession. Originality/value – This paper offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is on the brink of change.
EDITORIAL The relationship between academic accounting research and professional practice0 تومان
Purpose – This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach – The paper takes the form of an editorial review and argument. Findings – The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue. Research limitations/implications – The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally. Originality/value – The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.
Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors’ Judgments in an Auditor-Client Negotiation Context0 تومان
In this paper, we present the results of an experiment that investigates the effects of two factors—auditors’ negotiation experience and client negotiation style—on auditors’ perceived ultimate negotiation outcome in terms of an asset impairment writedown. We show that negotiation experience leads to a higher perceived ultimate negotiated writedown for a client with a contentious negotiation style, suggesting that negotiation experience reaps benefits when it is needed most (i.e., when the client is difficult to deal with). Negotiation experience has no effect for a client with a collaborative negotiation style. We also find that the effect of client negotiation style on auditors’ perceived negotiation outcome is contingent on the auditors’ negotiation experience. Inexperienced auditors perceive a lower ultimate negotiated writedown when dealing with a contentious rather than a collaborative negotiation style client. In contrast, experienced auditors’ perceived negotiation writedown is not affected by the client negotiation style.
EFFECTS OF ENVIRONMENTAL AUDIT AND ECONOMIC SUSTAINABILITY ON PROFIT MEASURES OF QUOTED CEMENT COMPANIES IN NIGERIA0 تومان
The study aims to examine the effects of environmental audit and economic sustainability as facilitation on company profit measures. Two Samples are drawn from dominant cement companies out of three functional companies quoted on the Nigerian stock exchange. Data content were reviewed through qualitative and quantitative reports of the companies from 2009-2016 and values were assigned from 1-5 based on the level of disclosure. The analysis technique used is the multiple regression. Research results indicate that companies are negligent of adhering to environmental and regulatory laws, this contributed to decrease in employee life expectancy and profit. The study therefore recommended among others that Government through it relevant agencies, should incorporate environmental audit report as a statutory requirement for Cement Company’s enlistment in the Nigeria stock exchange.
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