Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
نویسندگان
چکیده
منابع مشابه
^<^pa ^ toward a Functional Accounting System. Part I; Accounting Variances and Staiistical Variance Analysis toward a Functional Accounting System; Part I: Accounting Variances and Statistical Variance Analysis
On another occasion we sketched the general characteristics of an integrated accounting system of the future. The criteria that we set before us in developing such a system were two fold. We wanted first of all to provide management with routine quantitative information, useful in analyzing the efficacy of existing organizational configurations, and second we felt that such information should b...
متن کاملCostly arbitrage and the convergence of price to accounting fundamentals
This paper examines the impact of arbitrage costs on the level and duration of the disparity between price and accounting information about firm value. Arbitrage costs are expected to increase the disparity between price and value. However, by increasing the potential rewards to the arbitrageur, arbitrage costs may not necessarily impede the longer-term convergence of price to value. I use the ...
متن کاملToward a Functional Accounting System ; Accounting Variances and Statistical Variance Analysis toward a Functional Accounting System; Accounting Variances and Statistical Variance Analysis
The functions of accounting and statistics are in most respects similar, These fields are both tools, concerned with the processes of measurement, collection of data, analysis and decision making. In performing their functions both accounting and statistics rely heavily on signals generated by variations from expected performance. Even in their manifested differences these two fields are at wor...
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 کاملA Fresh Look at Separation Algebras and Share Accounting
Separation Algebras serve as models of Separation Logics; Share Accounting allows reasoning about concurrent-read/exclusive-write resources in Separation Logic. In designing a Concurrent Separation Logic and in mechanizing proofs of its soundness, we found previous axiomatizations of separation algebras and previous systems of share accounting to be useful but imperfect. We adjust the axioms of...
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: Open Journal of Accounting
سال: 2013
ISSN: 2169-3404,2169-3412
DOI: 10.4236/ojacct.2013.21004