MODERN TECHNOLOGIES IN ACCOUNTING AND TAX ACCOUNTING

Income Tax Accounting under the Tax Consolidation System

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Accounting History and Accounting Progress

A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

International Lease Accounting and Tax Consequences: The Hong Kong Perspective

Investment, Accounting, and the Salience of the Corporate Income Tax

This paper develops the argument that accounting rules make the corporate income tax less salient and less distortionary by obscuring the timing of tax payments. I develop and estimate a model of investment where firms maximize a discounted weighted average of after-tax cash flows and accounting profits. The cost of capital, the tax wedge on the return on capital, and the impact of tax incentiv...

Justin-time and Modern Manufacturing Environments: Implications for Cost Accounting*

With such damning statements about traditional cost accounting and its elements, one must wonder if cost accounting has any value, and indeed, why it is used at all . But cost accounting does have value and is needed. Accounting is an organization's information collection mechanism, and as such is a vital and necessarily integrated support system for any firm . The primary issue regarding cost ...