13,593 research outputs found
The moderating role of perceived organisational support in breaking the silence of public accountants
This paper reports the results of a survey with public accountants in Barbados on their intention to report a superiorâs unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountantsâ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour
The historical evolution of accounting in China: the effects of culture.
Muchos estudios recientes han afirmado que China integra en su sistema contable sus reglas tradicionales, sus intereses culturales y su estilo de vida. La âculturaâ serĂa el punto dominante en su sistema contable. Hofstede, Gray, Mueller y otros investigadores empĂricos de la contabilidad, que enfatizan la influencia de los efectos culturales en la configuraciĂłn de los sistemas contables nacionales, sostienen que la Contabilidad China ha sido dominada por la âCulturaâ China. Este trabajo presenta tres de entre las variables culturales chinas, a saber, Confucianismo, Feng Shui, Budismo, Yin-Yang, etc., que han marcado los comportamientos y las tĂ©cnicas contables chinas. En China, el sistema contable se basĂł tradicionalmente en las prĂĄcticas confucianistas y en la antigua sabidurĂa; estos elementos todavĂa influyen en el sistema actual. En este artĂculo se estudian las influencias desde una perspectiva histĂłrica en relaciĂłn con las variables culturales chinas. Las influencias examinadas se centran en los metĂłdos de la tenedurĂa de libros, en las prĂĄcticas contables, en la informaciĂłn contable, etc. Many recent studies have argued that China integrates its traditional rules, cultural interests and its life style into its accounting system. âCultureâ is the main point for their accounting system. Hofstede, Gray, Mueller, and some other empiricist accounting researchers who emphasize the influence of cultural effects on national accounting improvements claim that Chinese Accounting has been dominated by Chinese âCultureâ. This paper presents three Chinese cultural variables (e.g. Confucianism, Feng Shui, Buddhism, Yin-Yang, etc.) that have shaped Chinese accounting behaviors and techniques. In China, the Chinese accounting system was traditionally based on Confucian practices and ancient wisdom; these elements still influence the current system. In this paper, the influences are discussed from a historical perspective with regard to cultural variables in China. The influences studied focused on bookkeeping methods, accounting practices, accounting information, etc.Factores ambientales, contabilidad, cultura, China, Confucianismo, Feng Shui, polaridad Yin-Yang, contabilidad por partida simple y partida doble. Environmental Factors, Accounting, Culture, China, Confucianism, Feng Shui, Yin-Yang Polarity, Single & Double-Entry bookkeeping methods.
The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part).
Este artĂculo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, econĂłmicos y polĂticos. Asimismo se propone estudiar los fenĂłmenos histĂłricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y crĂticamente los efectos culturales de los mismos con las transformaciones polĂticas y econĂłmicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.Contabilidad comparativa, contabilidad china, factores culturales, historia, sociologĂa. Chinese accounting, comparative accounting, cultural factors, evolution, history, sociology.
Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets
Taking Sven Modellâs (2014, pp. 83â103) âsocietal relevance of management accountingâ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a postcolonial neoliberal stateâs use of cost-saving experiments and the resultant emancipation of the individuals involved. It runs a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian postcolonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuzeâs and Zigmund Baumanâs ideas on post-panoptic societies: old confinements are being problematized and new flexible, âliquidâ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organizational constituency
The corporate connection: financial reporting in a large religious/charitable organization in Australia
Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition for donations is becoming more intense and society is increasing its expectations about the level of accountability desirable from such organizations. One means by which nonprofit organizations can address this issue of accountability, and present themselves to the public as financially sound and worthy of receiving donations, is through their annual financial statements. As accounting practices have changed over time, it has been essential for religious/charitable and other nonprofit organizations to present a financial image in keeping with that which is valued and esteemed by society. They may have a âsacredâ agenda, but in a changing environment where attitudes to religion and religious organizations have changed, where social problems abound and the need for their services is increasing, where philanthropy is rapidly becoming an industry, and government funding is increasingly tied to performance, nonprofit organizations have had to adopt âsecularâ accounting practices in order to survive. Borrowed from the corporate world, these accounting practices are in the process of being institutionalized into the nonprofit sector, as an aid to ensuring financial survival. This paper has as its focus one of two Australian divisions of an international religious/charitable organization. It was the subject of a twelve month study. The division relies heavily on the general public for donations, works hard to increase corporate sponsorship, and also depends on the government for funding. The organization has responded to societyâs demands for more financial accountability by presenting financial statements based on accrual accounting and in conformity with generally accepted accounting principles. While the production of an image-enhancing report has been achieved, the cost has been substantial, not just financially, but in organizational, personnel and cultural terms. Given that world-wide, nonprofit organizations are operating in a similar environment, there will be many such organizations undergoing similar changes in their style of financial reporting. Based on this case, these transitions are likely also to be painful, but perceived as necessary, with the benefits being in terms of image rather than technical usefulness
Strategic accounting: revisiting the agenda
Rapid changes in the external environment of organisations have been accompanied by calls
for accountants to change the nature of information they provide, the skills they possess and
the role they play in the organisation. The proposed changes, which are encapsulated under
the phrase accounting for strategic positioning or strategic management accounting are two
pronged. On one hand accountants are required to reposition themselves in the organisation
hierarchy where they will be involved in the formulation, implementation and choice of
strategies. Accountants are also being urged to adopt a range of techniques whose
emphasis is futuristic and external to the firm especially emphasizing the importance of
monitoring customers and competitors. A review of the literature has revealed that while
considerable effort has been put into the development of rational techniques for proposed use
less has gone into whether, how and with what effect the proposed techniques have been
implemented in organisations and society. The literature has adopted an uncritical approach
to the proposals for a strategic accounting, providing little insight into how the discourse of
strategy has come to occupy such a position of centrality in organisations and society with
other functions seeking to be branded âstrategicâ
Isomorphism and the Limits to African Public Financial Management Reform
Many reform results fall below expectations in the development arena, especially in the public sector. Do the reforms just need more time to work better, or should we adjust our expectations? In addressing this question, the current article draws from isomorphism to think about potential limits to reform in developing countries. The theory is considered appropriate for thinking about change processes in the developing world. It presents change as motivated more by the need for legitimacy than efficiency and, in identifying the mechanics of change, points to potential limits of such change: to organizational dimensions that are visible, peripheral and involves concentrated sets of professional agents. These limiting factors are applied to a study of public financial management reform in 31 African countries which shows that some dimensions do appear more limited to isomorphic influence than others. Isomorphic change may indeed face natural limits, something the development community should consider in thinking about how it goes about facilitating and motivating reform in its client countries.
Il costo dellâintervento chirurgico in laparoscopia con lâActivity Based Costing
The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a research developed within 12 Local Health Authorities (Aziende Sanitarie Locali LHAs) and 4 Teaching Hospital (Aziende Ospedaliere Universitarie THs) in Italian Tuscany Region and address the possibility to develop an alternative model from those of accountingization or legitimation proposed in literature to understand the role of these systems in healthcare. Results highlight that the economic language may assume a great importance in cliniciansâ decision making and penetrates into clinical culture. Most important factor affecting results is the development of an alliance between controllers and clinicians, based trust and collaboration. The paper is a contribution to the literature about the role of MCS and MAS in healthcare and it is developed within the schemes traced by Habermas and refined by Laughlin and by Broadbent and Laughlin. The original value stands on the individuation of a model where the âintegrative interactiveâ management model is able to penetrate clinical discourse and the conditions at which it can be developed.Management Accounting Change, Management Control Change, Healthcare Accounting, Professional organization, accountinization, legitimation, Habermas
Serbia - public sector accounting review : report on the enhancement of public sector financial reporting
The governmentâs public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS
The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part).
Este artĂculo intenta explicar los criterios que sustentan la idea de que la contabilidad China ha sido conformada durante el pasado siglo con arreglo a factores culturales, econĂłmicos y polĂticos. Asimismo se propone estudiar los fenĂłmenos histĂłricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y crĂticamente los efectos culturales de los mismos con las transformaciones polĂticas y econĂłmicas que han tenido influencia en el desarrollo de la contabilidad China. This paper attempts to argue the criteria which claim that Chinese accounting has been shaped by together with cultural, economical and political factors in the last century. This paper also aims to compare historical phenomena which occurred in Chinese accounting over the years, and then to assess comparatively or critically the effects of culture with politic and the economic transformations on the development of Chinese accounting.Contabilidad comparativa, contabilidad china, factores culturales, historia, sociologĂa. Chinese accounting, comparative accounting, cultural factors, evolution, history, sociology.
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