This study aimed to identify the ability of applying the Activity Based Management (ABC) system in the Jordanian Private Universities, which required the availability of: The needed information as one significant condition of applying the system, and qualified employees with managerial and financial skills needed for applying the ABC system, in order to solve the study problem represented by the public image about the high cost for higher education in the Jordanian Universities. The sample of this study includes (6) private Universities in Jordan. The study's result indicated that applying the traditional costing system causes high cost for the students. The study also pointed out that applying ABC system in the Universities is possible because of the availability of the needed informat...
...Any simple accounting system can easily trace both direct labor and dire... the institution to comply with the requirements of (GAAP) and (SFAS). Financial analysis and other...
This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value-relevance of pension accounting information and earnings management in pension accounting. Further work has been done on the information efficiency of capital markets with regard to pension accounting information. I outline how research in these areas has evolved over the past decades and discuss the results that have been obtained. I also point out methodological issues. Furthermore, this review reveals that almost all existing studies on pension accounting are based on US accounting and capital-market data. I therefore discuss which effects national or regional differences in, for instance, pension regulation, taxation and fundi...
... why the accounting for corporate pension systems causes so much controversy. First, there has not a... Netherlands), or because of legal requirements (e.g. Switzerland). At a later point of the paper ...
The demise of the classical programme of financial accounting research is generally represented as a progressive development. This paper argues that the academy's abandonment of classical methods was justified neither by the fruitfulness of post-classical programmes nor by their incontestable epistemological superiority. Rather, what occurred was a turn to mainstream social science, reflecting sociological characteristics of the UK financial accounting research community. The paper concludes with a call for a revival of the classical programme.
... that, although 'we do not observe systematic, large differences in the prices of firms employin..., and hence in satisfying one of the requirements (the other being the impeccability of the logic) f...
... incurred by a company in an accounting period ending on or after 9 December 2009. 14 Film...(a) gas supplied through a natural gas system situated within the territory of a member State or...(2) In section 274 (requirements for the giving of approval)—. (a) in the table i...
Financial misrepresentation has usually been analysed by large-scale empirical research. However, the generality gained from such an approach is at the cost of understanding the rich and complex nature of financial misrepresentation in real organisations. We adopt a case study approach to gain more insight into the incentives, embedded in contracts, which trigger decisions to engage in financial misrepresentation and the underlying elements of discretion in these processes. In particular, we examine whether contractual incentives should be considered as endogenous or exogenous and we take a more integrated and dynamic perspective than is typical. Our findings demonstrate that in order to understand the decision processes of real managers it is necessary to distinguish between negotiable...
..., and the management control system. Different aspects of the management control syste... (10%-30%) and defined capital requirements (CHF 300 million).'19. The first acquisitions foll...
The main objective of this study is to compare the Financial Accounting performance between students with and without Sijil Pelajaran Malaysia grades and their demographic background. The study was carried out among the Diploma in Accountancy students at Universiti Teknologi MARA Kedah campus. 190 usable data were obtained from the Academic Affairs Department at the campus. Independent t-test was used to analyse the data. The finding shows that the performance of students with SPM Accounting is significantly higher for FAR 100 and FAR 200. The same result is true for those with SPM Commerce on FAR 100. On the other hand, there is no significant difference between those with and without SPM Additional Mathematics and SPM Economics performances in all Financial Accounting courses. In term...
...The current open system implemented by the Malaysian Ministry of Education... of Accountancy to determine entry requirements. In addition to that, it may also help lecturers t...
The subject of human capital had been discussed as a recent concept that addresses; capabilities , experiences, knowledge and skills of the workers in an organization, where the importance of studying this subject derived from he new vision of the administrative tough, which views to what individuals own from abilities and experiences and others as the largest capital of the modern organizations, and the concept of human capital has been defined as a cumulative total of attitudes, experience, and knowledge, and innate and acquired capacities, creativity, energy and enthusiasm, shown by individuals to invest in their businesses. As well as, it discussed the relationship between human capital and knowledge, as human capital as a gathering of knowledge and skills owned by the workers in th...
...) considered that the most important requirements, and ingrethents, and knowledge management tools, ... in achieving it goals, and the efficient system of knowledge, as Survary (1999 : 95) is not enough... on the use of financial metrics and accounting rules, which ignores human capital and omissions i...
...Ten states have a rate band system limiting permissible variation of rates based on h... health insurance that meets minimum requirements specified by the government, beginning in 2013 in ..., as well as to pay-as-you-go accounting. The cost projections would be significantly highe...
This paper investigates the impact of privatisation on the extent of corporate voluntary disclosure in Jordan. We conduct a longitudinal examination using 243 annual reports of 27 privatised firms in Jordan over a period of nine years from 1996 to 2004. Employing univariate and pooled regression models our results show that privatisation is positively associated with voluntary disclosure. Specifically, we find that accounting regulation reforms and foreign investments accompanying privatisation have a significant impact on the levels of accounting disclosure in Jordan. Our study provides evidence on the role of privatisation in improving the disclosure culture as an important pre-condition for the development of active capital markets.
..., including changes to their legal systems, and establish listing and other regulations that ... ensuring compliance with mandatory requirements (ASE, 2008). The 1997 Temporary Securities Law aim...
This paper addresses teaming as a strategic and tactical tool which, when properly implemented, will achieve positive performance results. When strategic plans are developed, teams and teaming should be included as a strategy, and the reason for the strategy should be explained (e.g., using teams to improve processes or as a way to empower people). Once teaming becomes a strategy, the strategy must be executed in order to accomplish the mission, vision, goals and objectives of the organization. Also, the organizational structure may have to change to support the strategy. If team leaders and other team members do not understand team requirements, they may not do their jobs properly. Therefore, team leaders and members must be taught the theories, concepts, and tools that are necessary f...
... functional teams - e.g., people from Accounting and Purchasing, might establish an invoice process... and an appreciation for a strategic, systems approach. Reasons for Team Failure. Obviously, tea...
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