1,624 research outputs found
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IFACâs conception of the evolution of management accounting
IFAC's Management Accounting Practice Statement Number 1, revised in 1998, is concerned with management accounting practices. This research note describes an operationalization of its conception of the evolution of management accounting. The paper is informed by experience in developing and applying an IFAC-based model to survey the stage of evolution of the management accounting practices in a United Kingdom industry sector. The model is intrinsically interesting and has the potential for replication in other contexts and in comparative cross-national, inter-industry or longitudinal studies
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The effect of corporate restructuring on the shareholdersâ value: the case of GEC/Marconi
GEC/Marconiâs transformation from a diversified conglomerate to a focused telecommunications and information technology company was an eventful and rambling transmission that resulted in the deterioration of shareholdersâ value. It represents one of the most dramatic falls from grace in British corporate history and one of the greatest corporate governance fiascos of all time. The study investigates the wealth effects of Marconiâs sell-offs and acquisitions on its shareholdersâ value by calculating the abnormal returns on the announcement days of all the disposals/acquisition during 1996-2002. The results support the view that shareholdersâ value increases when a company proceeds to corporate sell-offs to pursue a focus strategy. However, the authors conjecture that GEC/Marconi has destroyed shareholdersâ value through these disposals/acquisitions because of several mistakes, such as being prone to heavy debt
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Accounting for the recognition of information as an asset
Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has increased. This shift in importance has raised a number of accounting questions critical for recognizing the information as an asset in nowadays financial statements. Attempts to recognize âinformationâ as an asset in the financial statements has lead to an increased awareness of why these invisible valuable recourses are not yet recognized. This paper aims to develop a model based on a three-circled set of criteria for the pre-measurement phase of an asset recognition process. This model should be applicable to all types of assets but we mainly focus on information as an intangible based asset. The three-circled set of asset recognition criteria presented in this paper breaks free from the narrow definitional and rule based perspective of accounting epistemology to offer an alternative view based on the recognition of artefacts
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Revisiting the role of the grounded theory research methodology in the accounting Information systems
The aim of this paper is to explore the role of grounded theory (GT) as a research method in the accounting information systems. The GT research method can able the GT researcher to generate a rigour theory. This research paper seeks to investigate how researchers can use GT in relation to its epistemological perspective, methodological stance and research methods. GT as a research philosophy provides clear understanding of how to generate and develop rigorous theory. GT offers an interpretative perspective based on its epistemological stance. This interpretative perspective can be a foundation for GT researchers in interpretative accounting information systems researches
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ERP customization failure: Institutionalized accounting practices, power relations and market forces
Purpose: This paper examines a detailed case study of Enterprise Resource Planning (ERP) customization failure in an Egyptian state-owned company (AML) by drawing on new institutional sociology and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and market forces.
Methodology/Approach: The research methodology is based on using an intensive case study informed by new institutional sociology, especially the interplay between conflicting institutions, power relations and market forces. Data were collected from multiple sources, including interviews, observations, discussions and documentary analysis.
Findings: The findings revealed that the inability of the ERP system to meet the core accounting requirements of the control authorities (the Central Agency for Accountability) was the explicit reason cited for the ERP failure. The externally imposed requirements of the Uniform Accounting System and planning budgets were used to resist both other institutional pressures (from the Holding Company for Engineering Industries) and market and competitive pressures.
Research limitations: There are some limitations associated with the use of the case study method, including the inability to generalize from the findings of a single case study, some selectivity in the individuals interviewed, and the subjective interpretation by the researchers of the empirical data.
Practical implications: The paper identifies that the interplay between institutional pressures, institutionalised accounting practices, intra-organizational power relations, and market forces contributed to the failure to embed ERP in a major company. Understanding such relationships can help other organisations to become more aware of the factors affecting successful implementation of new ERP systems and provide a better basis for planning the introduction of new technologies.
Originality/value of paper: This paper draws on recent research and thinking in sociology, especially the development and application of new institutional sociology. In addition, the paper is concerned with ERP implementation and use and management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development.
Classification: Research paper/ case stud
A study of the singularity locus in the joint space of planar parallel manipulators: special focus on cusps and nodes
Cusps and nodes on plane sections of the singularity locus in the joint space
of parallel manipulators play an important role in nonsingular assembly-mode
changing motions. This paper analyses in detail such points, both in the joint
space and in the workspace. It is shown that a cusp (resp. a node) defines a
point of tangency (resp. a crossing point) in the workspace between the
singular curves and the curves associated with the so-called characteristics
surfaces. The study is conducted on a planar 3-RPR manipulator for illustrative
purposes.Comment: 4th International Congress Design and Modeling of Mechanical Systems,
Sousse : Tunisia (2011
A critical evaluation of teaching practice in geography in Egypt
The central problem of this research is 'How the supervision and assessment process for the geography student-teachers in Egypt can he improved?â. This problem is of high significance for a number of reasons : First there is a lack of clear criteria for the assessment of the geography students. Secondly, college students themselves have no handbook to guide their performance. Thirdly, the problem becomes more acute when the number of students reaches several thousands, while the number of experienced supervisors does not increase accordingly. The research is sub-divided into several areas : a) a review of the related literature; b) an assessment of the range of influences which have shaped the development of teacher education in Egypt and the emergence of a system of teaching practice as an integral component of that educational process; c) an evaluation of the de facto status of teaching practice in the El Sharkia Governorate as a case study; d) an assessment of current practices of supervision and assessment of geography students in England and Wales; e) the formulation of a more appropriate framework for supervision and schedule for assessment for use in the Egyptian context and f) an improvement in the entire system by which student-teachers of geography are supervised and assessed in teaching, practice and making recommendations for further lines of research. The results of this research will contribute to the development of the geography teacher preparation and training in particular and to the education of Egypt in general
A critical analysis of anti-Islamisation and anti-immigration discourse:the case of the English Defence League and Britain First
This paper examines the discursive strategies employed by two of the far-right movements in the UK, specifically in the English Defence League (EDL) and Britain First, when dealing with immigration and what they term as the âIslamisation of Britainâ. The paper will demonstrate how these movements frame their arguments by employing strategies of positive-self and negative-other representation. The analysis will rely on the Discourse Historical Approach (DHA) as a framework for examining the mission statements of both movements in relation to three discursive strategies, namely nomination, predication and argumentation. The analysis will reveal how both movements put themselves forward as defenders of British society and basic liberal values, while negatively portraying âthe otherâ either as a threat to such values or as a burden on Britainâs resources
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