Competitor-focused accounting: an exploratory note
نویسندگان
چکیده
منابع مشابه
Competitor-focused accounting: an exploratory note
The results of a survey appraising the frequency and perceived helpfulness of competitor-focused accounting (CFA) practices are reported. Given the limited attention aorded the subject in the management accounting literature, CFA usage has been found to be higher than what might have been reasonably anticipated. Three factors have been found to play statistically signi®cant contingent roles in...
متن کاملA Note on Schooling in Development Accounting
How much would output increase if underdeveloped economies were to increase their levels of schooling? We contribute to the development accounting literature by describing a nonparametric upper bound on the increase in output that can be generated by more schooling. The advantage of our approach is that the upper bound is valid for any number of schooling levels with arbitrary patterns of subst...
متن کاملExploratory Evidence on Accounting System, Annual Report Review and New Public Management
This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...
متن کاملIs Hesaabdaaree an Adequate Equivalent for Accounting?
Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...
متن کاملEthical Challenges in Accounting: an Indian Case
Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Accounting, Organizations and Society
سال: 1999
ISSN: 0361-3682
DOI: 10.1016/s0361-3682(99)00007-0