Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development

An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992). The research strategy consisted of questionnaires and interviews conducted in a population of 118 large Brazilian companies from Exame Magazine's list of the 500 largest companies. The primary respondents were accountants and controllers. Factor analysis, one-way ANOVA and the Kruskal-Wallis test were conducted using the approach proposed by Oliver (1992), and the research included 22 variables comprising 12 constructs and 6 qualitative hypotheses regarding the pressures that motivate the deinstitutionalization of inflation-adjusted accounting practices. Therefore, with regard to the constructs assessed, emphasis was placed on identifying the political pressures (the environment) and the functional pressures in both the organizational and environmental dimensions. However, the social pressures did not prove to be significant. We conclude that the process of deinstitutionalization results from a distinct combination of institutional factors, and these results are consistent with the findings from research conducted in the US market and in the UK

Stock price reaction to profit warnings: The role of time-varying betas

This study investigates the role of time-varying betas, event-induced variance and conditional heteroskedasticity in the estimation of abnormal returns around important news announcements. Our analysis is based on the stock price reaction to profit warnings issued by a sample of firms listed on the Hong Kong Stock Exchange. The standard event study methodology indicates the presence of price reversal patterns following both positive and negative warnings. However, incorporating time-varying betas, event-induced variance and conditional heteroskedasticity in the modelling process results in post-negative-warning price patterns that are consistent with the predictions of the efficient market hypothesis. These adjustments also cause the statistical significance of some post-positive-warning cumulative abnormal returns to disappear and their magnitude to drop to an extent that minor transaction costs would eliminate the profitability of the contrarian strategy

Comment letters to the National Commission on Commission on Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2

https://egrove.olemiss.edu/aicpa_sop/1662/thumbnail.jp

Public and private technological innovation strategies in a spatial context: the case of France

Abstract. Some decisive elements of implicit or explicit technology policies have escaped policy attention in France. These elements and their relationship with patterns of regional development are highlighted in this paper. The 'modernization ' strategy in France is examined first, and then the regional dynamics of high-technology production are explored. Subsequently, the role of military expenditure in regional development processes is evaluated. It is concluded that this implicit policy has dramatically altered the character of industrial activity bundles in selected regions and has greatly influenced their potential for future technology-intensive growth. The regional subsidies and incentive policies have proven less important, insofar as modernization and technological change is concerned, than the military expenditures. It is argued that there is little evidence that the impressive military procurement program is integrated with other aspects of regional policy and no evidence that it is playing a role in the industrial restructuring of the older industrial areas.

Public and private technological innovation strategies in a spatial context: the case of France

Some decisive elements of implicit or explicit technology policies have escaped policy attention in France. These elements and their relationship with patterns of regional development are highlighted in this paper. The 'modernization' strategy in France is examined first, and then the regional dynamics of high-technology production are explored. Subsequently, the role of military expenditure in regional development processes is evaluated. It is concluded that this implicit policy has dramatically altered the character of industrial activity bundles in selected regions and has greatly influenced their potential for future technology-intensive growth. The regional subsidies and incentive policies have proven less important, insofar as modernization and technological change is concerned, than the military expenditures. It is argued that there is little evidence that the impressive military procurement program is integrated with other aspects of regional policy and no evidence that it is playing a role in the industrial restructuring of the older industrial areas.

Associations Between Collegiate Female Athletes\u27 Energy Availability and Various Female Athlete Triad Components/Risk Factors When Using Three Different Criteria to Calculate Exercise Energy Expenditure

Upon completion, participant will be able be to describe the benefits and limitations of the three criteria used to calculate exercise energy expenditure for female athletes. The Female Athlete Triad (Triad) is characterized by low energy availability (EA), menstrual dysfunction (MD), and low bone mineral density (BMD). EA is defined as energy intake - exercise energy expenditure (EEE)/ lean body mass (LBM). For free-living studies, researchers have calculated EA using a variety of different criteria for quantifying EEE. In the present study, 19 participants wore triaxial accelerometers to collect EEE data, kept exercise logs, and recorded food intake for four days (3 weekdays and 1 weekend day). Participants also completed the Low Energy Availability in Females Questionnaire (LEAF-Q), body composition assessment using the Bod-Pod, and a dual energy x-ray absorptiometry (DXA) scan to measure BMD. The purpose of this study was to compare methods for quantifying EEE, using three EEE criteria (total activity EEE, structured planned EEE, and METs ≥ 3 EEE) to calculate the participants’ EA. Data was summarized to determine prevalence of Triad components. Paired T-tests were conducted to determine differences between the three EEE criteria. Using the three EEE criteria, low EA was the most prevalent Triad component among the participants (26-53%). Prevalence of MD was 26% and low BMD prevalence was 15%. There were statistically significant differences between the average EEE using the three EEE criteria (total: 678.16±197.81, structured planned: 331.24 ± 123.56, METs: 413.84±181.07, p \u3c 0.0001). Due to the significant difference between the three EEE criteria, these results suggest the need for further research to identify a standardized method for quantifying female athletes’ EEE