Calls for Papers and Other Announcements

Accounting Historians Notebook - Call for papers; 5th Workshop in Accounting History, Lisbon, November 9, 2012; 18TH CONFERENCE ON ACCOUNTING AND MANAGEMENT HISTORY La Rochelle • March 28 - 29, 2013; III International Conference on Luca Pacioli in Accounting History; III Balkans and Middle East Countries Conference on Accounting and Accounting History; CALL FOR PAPERS INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING; Introduction of the 8th Annual Conference of Accounting History Committee of the Accounting Society of China（2013; The seventh Accounting History International Conference; The fourth Accounting History International Emerging Scholars’ Colloquium; Accounting History - Call for papers; Academy of Accounting Historians - 2013 Research Conference; Accounting History Review - Histories of Accounting and the Hospital; 14th World Congress of Accounting Historian

Calls for papers and other announcements

Accounting Historians Notebook; INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING “ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE” in commemoration of Professor Yaroslav V. Sokolov 75th anniversary; CPE WORKSHOP: ACCOUNTING HISTORY BOOT CAMP;Accounting History; Bordeaux University and Kedge Business School International Symposium October 4, 2013 Bordeaux, France; Academy of Accounting Historians 2013 40th Anniversary Conference October 17-19, 2013 • Oshkosh, Wisconsin, USA; Accounting History Review: Histories of Accounting and the Hospital; Accounting History Review: Accounting and the First World War; Accounting History Review: Accounting and Charities in Historical Perspective;14th World Congress of Accounting Historians, Pescara, Italy

Accounting Historians Notebook, 2013, Vol. 36, no. 1 (April) [whole issue]

April issu

Accounting Historians notebook, 2012, Vol. 35, no. 2 (October) [whole issue]

October issu

FOCUS

Flags from the home countries of BSU\u27s foreign students create a kaleidoscope of color and pattern. Whether it is foreign students coming to Boise State or BSU students and faculty traveling abroad, the underlying goal is the same: to broaden and enrich our understanding of the world. This issue of FOCUS looks at the university\u27s growing involvement in the international community. Cover photo by Glenn Oakley.https://scholarworks.boisestate.edu/focus/1053/thumbnail.jp

Bulloch Herald

https://digitalcommons.georgiasouthern.edu/bulloch-news-issues/4665/thumbnail.jp

Unintended Consequences in Implementing Public Sector Accounting Reforms in Emerging Economies: Evidence from Egypt, Nepal and Sri Lanka

Drawing on diffusion theory, this study investigates the implementation of public sector accounting reforms in three emerging economies - Egypt, Nepal and Sri Lanka. Data for the paper are derived through document analysis and semi structured interviews with public administrators, government accountants and members of professional accountancy bodies. The paper brings out the factors, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary spanning process, organisational communication, power disparity, and dominance, all of which have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability

An application guideline for the fair value accounting of biological assets

Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these valuations, contributing to the theoretical gap addressed in this study, where the cognitive theory was applied to determine how to improve the consistency, validity and reliability of the fair valuing of biological assets. The knowledge gap is a result of the inconsistent application of the requirements of IAS 41 which results in incomparable financial results which impairs the decision-making of the users of such information. The results of the study were analysed and contextualised to develop an application guideline to assist the financial statement compilers to present results to users that will enhance their decision-making. This guideline is the result of an investigation on the industry trend and standards on how to value, disclose and report on biological assets in the annual reports; an assessment of the valuation challenges experienced, the valuation factors considered and the frequency thereof; an analysis of the valuation inputs applied and a contextualisation of the various users’ expectations when these financial results are assessed. Such assessment included an inductive content analysis, further grounded theory contextualisation and grouping of the results into a guideline that was tested on various users to ensure the usefulness and validity thereof. The purpose of the study and the developed guideline is to determine how to improve the consistency, the validity and the reliability of the fair valuing of biological assets to derive at informing, comparable, decision-enhancing balances in a cost efficient manner when detailed information is presented.Centre for Accounting StudiesD. Phil. (Accounting Sciences

Pros and Cons of the Globalization of the World Economy Impact on the Development of Accounting

The globalization of the modern economy imposes special requirements on national accounting systems with the focus on standardization of information summarizing methods in order to form unified accounting statements. Public companies seeking to become players on the global trade platform are forced to adopt the rules of the international accounting and reporting. This has certain implications for national accounting in different countries. The article offers a study of the alternative influence of the phenomenon of economic globalization on the development of modern accounting. Positive and negative factors of such influence which have already forever changed the quality of the accounting, (Russia included), are highlighted, meaning not only improvement of the methods of accounting information generalization but also changes in the very attitude to the accounting profession. It is concluded that the consequences of economic globalization for the countries participating in the world trade platform have led to a positive change in the quality of the accounting system as a whole. However, to maintain this trend, the participation of educational institutions and professional communities along with the state in the improvement of an accounting process is required