Relevant bibliographies by topics / Accounting of allowance organisations

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Academic literature on the topic 'Accounting of allowance organisations'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Accounting of allowance organisations"

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Lackéus, Martin. "Comparing the impact of three different experiential approaches to entrepreneurship in education." International Journal of Entrepreneurial Behavior & Research 26, no. 5 (2020): 937–71. http://dx.doi.org/10.1108/ijebr-04-2018-0236.

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PurposeThree different pedagogical approaches grounded in three different definitional foundations of entrepreneurship have been compared in relation to their effects on students. They are: (1) “Idea and Artefact-Creation Pedagogy” (IACP), grounded in opportunity identification and creation, (2) “Value-Creation Pedagogy” (VaCP), grounded in value creation and (3) “Venture-Creation Pedagogy” (VeCP), grounded in organisation creation.Design/methodology/approachData were collected at 35 different sites where education was deemed to be entrepreneurial and experiential. A quantitative, smartphone a
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Fritsch, Clara. "Business as usual? Employees' organisations' strategies in welfare legislation in Austria." Transfer: European Review of Labour and Research 12, no. 1 (2006): 31–48. http://dx.doi.org/10.1177/102425890601200105.

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The influence and power of the Austrian employees' organisations within the legislative process is declining. Since the change of government in 2000, this trend has accelerated. The goals and demands of the employees' organisations are increasingly disregarded, as is exemplified by the recently enacted law on the childcare allowance which has had a powerful impact on the Austrian labour market. First indications show that, in spite of the employees' organisations' efforts to regain ground, they have been unable to curb this trend.
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Bauman, Christine C., Mark P. Bauman, and Robert F. Halsey. "Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?" Journal of the American Taxation Association 23, s-1 (2001): 27–48. http://dx.doi.org/10.2308/jata.2001.23.s-1.27.

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This study utilizes a sample comprised of Fortune 500 firms to examine earnings management via changes in the deferred tax asset valuation allowance. The study extends existing research in three ways. First, we document that the earnings effect of a valuation allowance change often cannot be determined from financial statement disclosures. Based on an analysis of sample firms' income tax footnotes, we offer suggestions to improve disclosure policy. Second, prior research uses the net change in the valuation allowance account as a proxy for the earnings effect of valuation allowance changes. We
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Edwards, Alexander. "The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness." Journal of the American Taxation Association 40, no. 1 (2017): 57–80. http://dx.doi.org/10.2308/atax-51846.

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ABSTRACT In this study, I provide evidence that the valuation allowance for deferred tax assets helps predict the future creditworthiness of a firm. Under the provisions of SFAS No. 109, a firm records a deferred tax asset provided it expects to generate sufficient taxable income to realize the asset in the form of tax savings in the future. If a firm does not expect to generate sufficient taxable income to realize the asset, then a valuation allowance is created to reduce the balance. As a result, the valuation allowance indicates management's expectation of future taxable income, which could
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Malo, Jean-Louis. "Comptabilité et organisations." Comptabilité - Contrôle - Audit 6, no. 2 (2000): 3. http://dx.doi.org/10.3917/cca.062.0003.

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Bryan, Timothy Gordon, Mark A. McKnight, and Robert Houmes. "Accounting conservatism or earnings management: A study of the allowance for doubtful accounts." Corporate Ownership and Control 18, no. 3 (2021): 175–90. http://dx.doi.org/10.22495/cocv18i3art14.

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This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ide
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Sugiarto, Sugiarto, and Suroso Suroso. "Innovation of impairment loss allowance model of Indonesian financial accounting standards 71." Journal of Asian Business and Economic Studies 27, no. 3 (2020): 267–83. http://dx.doi.org/10.1108/jabes-11-2019-0114.

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PurposeThis study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry.Design/methodology/approachThe determination of the impairment loss allowance model is settled through 7 stages, using integration of some statistical methods such as Markov chain, exponential smoothing, time series analysis of behavioral inherent trends of probability of default, tail conditional expectation and Monte Carlo simulation.FindingsThe model which is
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Carnegie, Garry D., Karen M. McBride, Christopher J. Napier, and Lee D. Parker. "Accounting history and theorising about organisations." British Accounting Review 52, no. 6 (2020): 100932. http://dx.doi.org/10.1016/j.bar.2020.100932.

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Legenzova, Renata. "A Concept of Accounting Quality from Accounting Harmonisation Perspective." Economics and Business 28, no. 1 (2016): 33–37. http://dx.doi.org/10.1515/eb-2016-0005.

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Abstract The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of the previous scientific research revealed that accounting quality was commonly assessed from IFRS users’ perspectiv
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Švubová, Jana. "Analysis of the Transformation of Selected Theatres - Allowance Organisations of the City of Prague." Acta Oeconomica Pragensia 21, no. 4 (2013): 69–85. http://dx.doi.org/10.18267/j.aop.411.

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Dissertations / Theses on the topic "Accounting of allowance organisations"

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Dudková, Jana. "Specifika účtování a financování základních škol." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75573.

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The topic of this thesis is the accounting and funding specifics of allowance organizations. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail the thesis is about characteristics, financial relations and economy specifics of both types of allowance organizations - founded by the state and by territorial authorities. The practical part is focused on the activities of elementary school.
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Motyčková, Martina. "Specifika účtování a financování mateřských škol." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16685.

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The topic of this thesis is the Specifity of bookkeeping and financing of kindergartens. The objective of the thesis is to determine and summarize the differences of bookkeeping and financing of allowance organisations by the entrepreneurial subjects and further to clarify the fundamental changes in bookkeeping of allowance organisations that brought the accounting reform in public finance sector that is effective from the 1st January 2010. In theoretical part I characterized allowance organisations and school corporate body, ways of its bookkeeping and financing before the reform and after. I
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Večeřová, Zdeňka. "Analýza hospodaření příspěvkové organizace Školní jídelna Králíky, Moravská 647 po reformě účetnictví v roce 2010 a porovnání s lety předchozími." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-73444.

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The theses is aimed to the analyse of the economy of allowance organisation Školní jídelna Králíky, Moravská 647, especially on changes made after accounting reform from 1. 1. 2010 for selected accounting units, which influence accounting and management of these units.
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Ribal, Anthony James. "The Relation Between a Deferred Tax Valuation Allowance Release and Earnings Growth and External Monitoring." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1526.

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I investigate whether management’s decision to release or maintain the valuation allowance for deferred tax assets provides incremental information regarding pretax earnings growth in the following earnings period. I classify firm-years into two categories; valuation allowance release firm-years and valuation allowance maintain firm-years. The results of this study suggest that a release of the valuation allowance in the current period is positively associated with pretax earnings growth in the following period. This paper also studies whether a release of the valuation allowance yields increa
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Bhaidas, Avir. "Natural capital and externality accounting within large South African organisations." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59849.

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In a world with finite natural resources, the prevalence of economic models which exclude environmental impacts signals a non-sustainable business context. A paradigm shift is required to ensure that sustainable economic growth is achieved without further environmental degradation. The research investigated the organisations' thinking surrounding aspects of natural capital, which include their interpretation, reporting and the range of valuation methods being utilised. In addition perspectives on deemed barriers and enablers to achieve natural capital accounting in South Africa have bee
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Sulaiman, Suzana. "An empirical explanation of management accounting change : Malaysian manufacturing organisations." Thesis, University of Edinburgh, 2004. http://hdl.handle.net/1842/27485.

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This is a study of management accounting control system (MACS) changes in Malaysian manufacturing organizations. It both replicates and extends the MACS change model developed in Libby and Waterhouse's (1996) exploratory study in Canadian manufacturing firms and in Williams and Seaman's (2001) Singapore study. Comparisons are made between these two studies and the Malaysian results. The analysis confirms that most changes in MACS are incremental or evolutionary rather than revolutionary. The great variety of changes and causes demonstrates that management accounting change is not a uniform phe
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Matoušková, Lucie. "Financování a účetnictví příspěvkových organizacích v konkrétních podmínkách základní školy ve Velkém Meziříčí." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10590.

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This diploma thesis deals with the specific section of the allowance organizations. There is description in a brief part of allowance organization established by municipal authorities. Then the thesis characterizes basic structure in bookkeeping and analyzes funding, management, setting and use monetary and property funds of the organization with the help of theory in books, laws and ministerial regulations. Another part is concerned practices. There is included everything mentioned and in this practical part there is in detail explained management and financing on concrete example of allowanc
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Assad, Mussa Juma. "Accounting in non-governmental organisations : towards a theory of navigating legitimacy." Thesis, University of Southampton, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390587.

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Rahman, Abdul Rahim Abdul. "An interpretative inquiry into accounting practices in Islamic organisations in Malaysia." Thesis, University of Southampton, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264996.

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Januarie, Xavier Sebastian. "The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

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This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered
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Books on the topic "Accounting of allowance organisations"

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Courtney, Brian. Accounting for voluntary organisations. Northern Ireland Council for Voluntary Action, 1985.

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Brian, Courtney. Accounting for voluntary organisations. Northern Ireland Council for Voluntary Action, 1985.

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Taylor, G. J. Accounting for Business Organisations. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-07785-4.

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Shaw, Humphrey. Finance in organisations. 2nd ed. Elm Publications, 1995.

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Accountancy, Chartered Institute of Public Finance and. Management accounting information fordirect labour organisations: Discussiondocument. C.I.P.F.A, 1985.

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Piper, J. A. Accounting for highway direct labour organisations: The illusion of success. Loughborough University of Technology, 1989.

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Broadbent, Jane. A "middle range approach" for understanding accounting in organisations: A model and its application in a case studyin the NHS. Sheffield University Management School, 1992.

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Accounting and Finance in Organisations. 3rd ed. Elm Publications, 1998.

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Finance in Organisations. Elm Publications, 1991.

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Shaw, Humphrey, and Tony Skone. Finance in Organisations. Elm Publications, 1991.

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Book chapters on the topic "Accounting of allowance organisations"

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Stevens, P., and B. Kriefman. "Non-trading Organisations." In Work Out Accounting A-Level. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_12.

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Stevens, P., and B. Kriefman. "Non-trading Organisations." In Work Out Accounting A Level. Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_12.

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Stevens, P., and B. Kriefman. "Non-trading Organisations." In Work Out Accounting ‘A’ Level. Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_12.

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Taylor, G. J. "Accounting for Business Organisations: A Practical Approach." In Accounting for Business Organisations. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-07785-4_1.

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Joannidès de Lautour, Vassili. "Management Accounting in Non-Profit Organisations." In Strategic Management Accounting, Volume II. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92952-1_3.

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Rousse, Olivier, and Benoît Sévi. "The Impact of Uncertainty on Banking Behavior: Evidence from the US Sulfur Dioxide Emissions Allowance Trading Program." In Accounting for Climate Change. Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8_11.

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Hoque, Zahirul, and Tarek Rana. "Cost management and accounting research literature." In Cost Management for Nonprofit and Voluntary Organisations. Routledge, 2019. http://dx.doi.org/10.4324/9780429059056-4.

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Prowle, Malcolm J. "Public service organisations and the public sector." In Management Accounting in Public Service Decision Making. Routledge, 2020. http://dx.doi.org/10.4324/9780429430466-2.

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Prowle, Malcolm, and Michael Lucas. "The Nature of Management Accounting in Business Organisations." In Management Accounting in the Contemporary Business World. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-38777-6_3.

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Koelman, Jos, and Piet De Vries. "Marketisation, hybrid organisations and accounting in higher education." In From the Eye of the Storm. Springer Netherlands, 1999. http://dx.doi.org/10.1007/978-94-015-9263-5_8.

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Conference papers on the topic "Accounting of allowance organisations"

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Zhou, Hua, and Weida Kuang. "Banking Management, Loans Loss Allowance and Accounting Standard." In 2010 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2010. http://dx.doi.org/10.1109/iciii.2010.493.

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Leite, Sonia, and Paulo Oliveira. "PERCEPTION OF ACCOUNTING ORGANISATIONS NEEDS AND THE ROLE OF HIGHER EDUCATION INSTITUTIONS." In 12th International Conference on Education and New Learning Technologies. IATED, 2020. http://dx.doi.org/10.21125/edulearn.2020.0054.

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Atanasovski, Atanasko, Zorica Bozinovska Lazarevska, and Marina Trpeska. "CONCEPTUAL FRAMEWORK FOR UNDERSTANDING EMERGING TECHNOLOGIES THAT SHAPE THE ACCOUNTING AND ASSURANCE PROFESSION OF THE FUTURE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0005.

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We are currently on the verge of the fourth industrial revolution (industry 4.0) that will fundamentally change the way in which businesses and individuals operate. It is characterized by the integration of both physical and virtual world with a new pulse for greater automation and autonomy of business processes without or limited need of human intervention. Cloud computing, the internet of things, big data and data analytics, artificial intelligence and machine learning, blockchain, augmented reality are among the most exploited contributing technologies. This paper provides a conceptual fram
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MacNicoll, Michael, Richard Akers, Krish Thiagarajan Sharman, and Wei-Ting Hsu. "Reduction in Mooring System Lifetime due to Corrosion and Severe Storms." In ASME 2020 39th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/omae2020-19224.

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Abstract We report on a multi-year investigation into mechanisms of fatigue, corrosion, and abrasion on floating offshore wind turbine (FOWT) mooring systems funded by the U.S. Bureau of Safety and Environmental Enforcement (BSEE). The project team examined the efficacy of standards-based design procedures as they relate to fatigue damage and material degradation. Best practice design encourages applying 50% of a mooring chain corrosion allowance to fatigue calculation. However, the project team concludes that this practice may underestimate fatigue damage when the corrosion rate is high relat
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Morley, Andrew, Marius Twite, Norman Platts, Alec McLennan, and Chris Currie. "Effect of Surface Condition on the Fatigue Life of Austenitic Stainless Steels in High Temperature Water Environments." In ASME 2018 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/pvp2018-84251.

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High temperature water environments typical of LWR operation are known to significantly reduce the fatigue life of reactor plant materials relative to air environments in laboratory studies. This environmental impact on fatigue life has led to the issue of US-NRC Regulatory Guide 1.207 [1] and supporting document NUREG/CR-6909 [2] which predicts significant environmental reduction in fatigue life (characterised by an environmental correction factor, Fen) for a range of actual and design basis transients. In the same report, a revision of the fatigue design curve for austenitic stainless steels
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