A Social Accounting Matrix of Mexico for the Year 2000

The usefulness of a Social Accounting Matrix (SAM) has been solidly established, both, as a major element for economic analysis and policy studies, and for designing and implementing multisectoral models. In this paper we present a Social Accounting Matrix of Mexico for the year 2000, documenting a detailed methodology used for its construction. It is shown that, with an Input Output Table of Mexico for the year 2000 as a basis, and using available information from the System of National Accounts of Mexico, it is possible to build a balanced macro SAM, and then a consistent micro SAM, without resorting to any of the several balancing and estimation procedures developed for the cases in which incomplete, and/or inconsistent information, prevents construction of a fully documented SAM. Therefore, this transparent SAM can be used (modified and/or extended) to apply a wide array of analytical methodologies to study a wide variety of policy issues

A Social Accounting Matrix of Mexico for the Year 2000

The usefulness of a Social Accounting Matrix (SAM) has been solidly established, both, as a major element for economic analysis and policy studies, and for designing and implementing multisectoral models. In this paper we present a Social Accounting Matrix of Mexico for the year 2000, documenting a detailed methodology used for its construction. It is shown that, with an Input Output Table of Mexico for the year 2000 as a basis, and using available information from the System of National Accounts of Mexico, it is possible to build a balanced macro SAM, and then a consistent micro SAM, without resorting to any of the several balancing and estimation procedures developed for the cases in which incomplete, and/or inconsistent information, prevents construction of a fully documented SAM. Therefore, this transparent SAM can be used (modified and/or extended) to apply a wide array of analytical methodologies to study a wide variety of policy issues

Aviation Rulemaking: Incomplete Implementation Impaired FAA's Reform Efforts

Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses the results of GAO's review of the Federal Aviation Administration's (FAA) rulemaking process and ways to improve its efficiency. GAO found that the time FAA took to formally initiate a rule in response to a congressional mandate or a National Transportation Safety Board recommendation varied widely. Between fiscal year 1995 and fiscal year 2000, FAA initiated most such rules within two years, but some rules were initiated many years later. During the entire six-year period GAO reviewed FAA's median time for the final rule phase--about 15 months--was comparable to that of four other federal regulatory agencies. Over a shorter, more recent period, FAA took longer to complete this phase. In 1998, FAA developed reforms to address problems the pace of rulemaking, including the timing of management's involvement, the administration of the process, and human capital management issues. However, the reforms have yet to shorten the rulemaking process because they have not been fully or effectively implemented. Shifting priorities, some brought about by external events and some by internal circumstances, have continued to delay the pace of rulemaking. In addition, difficult policy issues have sometimes remained unresolved late in the process, and management has retained several layers of internal review. Rulemaking participants are unclear about their job responsibilities, and FAA's updated rulemaking information system contains consistent data on only the highest-priority rules. Recommended human capital management initiatives, including the establishment of a system for measuring and evaluating performance and creating performance incentives, have not yet been implemented. This report summarizes a July report (GAO-01-821).

Using Archival Data Sources to Conduct Nonprofit Accounting Research

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research

An investigation into the use of a blended model of learning

The weaknesses of ‗traditional‘ modes of instruction in accounting education have been widely discussed. Many contend that the traditional approach limits the ability to provide opportunities for students to raise their competency level and allow them to apply knowledge and skills in professional problem solving situations. However, the recent body of literature suggests that accounting educators are indeed actively experimenting with ‗non-traditional‘ and ‗innovative‘ instructional approaches, where some authors clearly favour one approach over another. But can one instructional approach alone meet the necessary conditions for different learning objectives? Taking into account the ever changing landscape of not only business environments, but also the higher education sector, the premise guiding the collaborators in this research is that it is perhaps counter productive to promote competing dichotomous views of ‗traditional‘ and ‗non-traditional‘ instructional approaches to accounting education, and that the notion of ‗blended learning‘ might provide a useful framework to enhance the learning and teaching of accounting. This paper reports on the first cycle of a longitudinal study, which explores the possibility of using blended learning in first year accounting at one campus of a large regional university. The critical elements of blended learning which emerged in the study are discussed and, consistent with the design-based research framework, the paper also identifies key design modifications for successive cycles of the research

Circular 02/07 : finance : further education colleges : accounting policies and return of audited financial statements

"The purpose of this circular is to provide guidance to colleges and external auditors on the preparation of colleges’ annual financial statements. The Council has consulted the major providers of external audit services and sector representatives on this guidance. This guidance supplements that in the Statement of Recommended Practice: Accounting for Further and Higher Education Institutions and Circular 01/04 Sector Accounting Policies and Return of Audited Financial Statements. This circular is applicable for the year ending 31 July 2002, and highlights issues for future years, and is of interest to college principals, finance directors and external auditors" -- front cover

The development of social and environmental accounting research 1995-2000

This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991- 1995. The literature was classified into several sub-groups including empirical studies, normative statements, philosophical discussion, non-accounting literature, teaching programmes and text books, regulatory frameworks, and other reviews. In this review a number of new sub-categories have been employed as appropriate. The author is able to conclude on an optimistic note. The additions to the literature during the period 1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced than previously, and this, when added to their enthusiasm should lead to penetrating observations and commentaries over the next five years