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Journal articles on the topic 'Principles of accounting'

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Published: 4 June 2021

Last updated: 13 February 2022

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1

WEYGANDT, JERRY J., PAUL D. KIMMEL, DONALD KIESO, and Rafik Z. Elias. "Accounting Principles." Issues in Accounting Education 25, no. 1 (February 1, 2010): 179–80. http://dx.doi.org/10.2308/iace.2010.25.1.179.

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2

Blake, John D. "Accounting principles." British Accounting Review 20, no. 2 (August 1988): 211. http://dx.doi.org/10.1016/0890-8389(88)90065-0.

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3

LIBBY, PATRICIA A., ROBERT LIBBY, FRED PHILLIPS, STACEY WHITECOTTON, and Suzanne N. Cory. "Principles of Accounting." Issues in Accounting Education 25, no. 2 (May 1, 2010): 347–48. http://dx.doi.org/10.2308/iace.2010.25.2.347.

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4

Rutherford, Brian A. "Articulating accounting principles." Journal of Applied Accounting Research 17, no. 2 (May 9, 2016): 118–35. http://dx.doi.org/10.1108/jaar-01-2014-0017.

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Purpose – The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme. Design/methodology/approach – The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory. Findings – The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation. Research limitations/implications – This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena. Practical implications – Such a resumption would contribute positively to future standard-setting. Originality/value – This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

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5

Mazina, О. I. "Globalization of Management Accounting Principles." Statistics of Ukraine 81, no. 2 (October 18, 2018): 95–100. http://dx.doi.org/10.31767/su.2(81)2018.02.12.

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The importance of effective management decision-making is obvious in the volatile and unstructured information environment, thus stimulating to revisions of theoretical grounds, concepts and principles of accounting management. The historic evolution of perceptions and visions of management accounting in Ukraine, like in other post-soviet countries, has a difficult path to the ultimate acceptance and recognition due to the efforts of many domestic scientists and practical professionals. The conceptual framework of management accounting needs to be created with due consideration to the processes occurring in the internal and external environment of business entities as management objects. The system approach to building up the conceptual framework of management accounting and reporting enables to achieve a radically new level today due to the implementation of Global Principles of Management Accounting, elaborated by international organizations. These principles set the criteria which observance enables for growth of company’s value in the conditions of the sustainable economic development. Global Principles of Management Accounting, developed by the collaborative effort of two global professional organizations, the Chartered Institute of Management Accountants (СІМА) and the American Institute of Certified Public Accountants (ІАСРА), are designed to help business entities in overcoming fragmentation and to stimulate integrated thinking, which will enhance the effectiveness of decision making. The document outlines four principles focused on achieving four central goals and closely related with them: (i) communication generates information with impact (where “communication” is the principle and impact is the goal); (ii) information is relevant, i. e. important (“relevance” is the principle, and the goal is to assure the relevance of data); (iii) analysis of the impact on the value (“analysis” is the principle, and the goal is to analyze the business model of an organization); (iv) the intelligent management builds the trust (“trust” is the principle, and the goal is the commitment of management accounting professionals to the appropriate behavioral norms). It can be argued that considering the global principles of management accounting, scientific discussions on the conceptual framework of accounting management need to focus on the growth in the business value and sustainable development of business entities, to enable for the sustainable development of the economy. To this end, management accounting needs to be the core of an organization and ensure structured effective decisions in the conditions of uncertainty and growing turbulence. The global principles of management accounting have to lay the basis for not only management accounting in the real sector of the economy, but for competence building in the process of professional training on management accounting in higher education institutions.

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6

Bloch, Donald A. "Principles of accounting II." Family Systems Medicine 3, no. 1 (1985): 3–5. http://dx.doi.org/10.1037/h0092877.

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7

Schipper, Katherine. "Principles-Based Accounting Standards." Accounting Horizons 17, no. 1 (March 1, 2003): 61–72. http://dx.doi.org/10.2308/acch.2003.17.1.61.

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8

Pashang, Hossein, Urban �sterlund, Kjell Johansson, and Torbj�rn Ljungkvist. "ACCOUNTING PRINCIPLES AND JUDGEMENT." International Journal of Business Strategy 15, no. 2 (June 1, 2015): 69–82. http://dx.doi.org/10.18374/ijbs-15-2.5.

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9

Колчугин, С., and S. Kolchugin. "Principles of Thomas Jones’s Accounting." Auditor 3, no. 11 (December 7, 2017): 19–29. http://dx.doi.org/10.12737/article_5a17c69866e556.29293937.

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Th e article considers two key provisions of the accounting theory of Th omas Jones, set out in the textbook «Th e principles and practice of book-keeping» (1841). Th e fi rst provision is the explanation of a double entry as a formal, artifi cial technique, which is based on the principle of duality. Th e second provision is the equality of the fi nancial result revealed by the accounts of the company’s property account (Primary Accounts) and the fi nancial result under the accounts of income and expenses (Secondary Accounts).

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10

Steele, M., M. Davis, and M. Kloss. "Foreign exchange differences: Accounting practice vs accounting principles." Investment Analysts Journal 14, no. 26 (November 1985): 49–57. http://dx.doi.org/10.1080/10293523.1985.11082241.

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11

LEPETAN, Іnna. "GLOBAL PRINCIPLES OF MANAGERIAL ACCOUNTING AND THEIR APPLICATIONS AT ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3 (53) (October 4, 2020): 159–72. http://dx.doi.org/10.37128/2411-4413-2020-3-12.

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The article describes the list and essence of accounting principles and focuses on the principles of accounting, since not all generally accepted accounting principles are suitable for application in management accounting. The basic principles of management accounting are combined with the integration of different aspects, which are distinguished by different scientists. The Global Principles of Management, developed by international organizations and identifying best practices in accounting that help to make complex decisions that deliver value, are described in more detail. The article describes the components of the principles and ways of their application. Attention is paid to the principle “Communication generates influential information”, which means that management accounting begins and ends with communication. The main purpose of this principle is to make effective decisions about the strategy and its implementation at all levels. The “Information is relevant” principle directs management records to provide managers with relevant information when necessary, identifying past, current, and future information, including financial and non-financial data from internal and external sources. This includes social, environmental and economic data. The purpose of this principle is to provide the enterprise with information support in planning and developing strategy, tactics and their implementation. The principle of “Impact analysis”, management accounting links the strategy of the organization with its business model. This principle helps to work out different scenarios to understand their impact on value creation and conservation. The main purpose of this principle is to simulate different scenarios that demonstrate cause and effect relationships between activity factors and outcomes. The purpose of the principle of “Smart management builds trust” is formulated as the need to actively manage relationships and resources to protect the financial and non-financial assets of the company, its reputation and value. Attention is drawn to the core competencies that management accounting professionals must possess to help an organization create, implement, and refine their strategies. The competency model covers four areas: specialized and business skills, communication skills and leadership. The application of Global Principles in the fields of activity: cost transformation and management, external reporting, financial strategy, internal control, evaluation of investment efficiency, management and budgetary control, prices, discounts and product decisions, project management, regulatory compliance, management resources, risk management, strategic tax control, financial management, internal audit.

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12

WARFIELD, TERRY D., JERRY J. WEYGANT, DONALD E. KIESO, and Jane E. Campbell. "Intermediate Accounting: Principles and Analysis." Issues in Accounting Education 25, no. 1 (February 1, 2010): 175–76. http://dx.doi.org/10.2308/iace.2010.25.1.175.

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13

Zadoroznuy, Z. М. V., and Ya F. Averkyn. "MANAGERIAL ACCOUNTING: PECULIARITIES AND PRINCIPLES." Financial and credit activity: problems of theory and practice 1, no. 28 (March 29, 2019): 114–20. http://dx.doi.org/10.18371/fcaptp.v1i28.163931.

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14

Ostapiuk, N. A., O. O. Goncharenko, and O. B. Lukianets. "CONSTRUCTIVENESS OF ACCOUNTING PRINCIPLES SYSTEM." Financial and credit activity: problems of theory and practice 3, no. 26 (September 28, 2018): 219–26. http://dx.doi.org/10.18371/fcaptp.v3i26.144370.

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15

Goddard, Robert, and Helen Rogers. "Tax Law and Accounting Principles." Edinburgh Law Review 10, no. 2 (May 2006): 298–306. http://dx.doi.org/10.3366/elr.2006.10.2.298.

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16

Traugh, Helen M., Ollie S. Powers, and Adekoye Jo Adedokun. "Readability of Accounting Principles Texts." Journal of Education for Business 62, no. 4 (January 1987): 159–62. http://dx.doi.org/10.1080/08832323.1987.10772798.

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17

Singleton-Green, Brian. "Discussion of “articulating accounting principles." Journal of Applied Accounting Research 17, no. 2 (May 9, 2016): 136–38. http://dx.doi.org/10.1108/jaar-03-2016-0028.

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Purpose – The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by embodiment’”. Design/methodology/approach – The paper draws on the author’s experience of 13-years working at ICAEW trying to improve relations between the worlds of accounting practice and accounting research. Findings – The paper argues that classical accounting theory became discredited because it was too detached from the world of practice and in fact seriously misunderstood it, and that accounting research using the methods of the social sciences is not incompatible with normative accounting theory. However, if Brian Rutherford’s paper encourages even more accounting researchers to engage in accounting policy debates, and to do so in ways that reflect a sympathetic understanding of existing practices, that would be a welcome development. Originality/value – The paper contributes to the continuing debate on how accounting research can contribute to improvements in accounting practice.

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18

Evans, Steve. "Creative accounting: using creative writing to teach accounting principles." New Writing 13, no. 2 (April 28, 2016): 281–90. http://dx.doi.org/10.1080/14790726.2016.1145696.

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19

Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .

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20

Jordan, Charles E., and Stanley J. Clark. "An Examination Of Audit Reporting For Accounting Principles Changes." Journal of Applied Business Research (JABR) 12, no. 3 (September 12, 2011): 1. http://dx.doi.org/10.19030/jabr.v12i3.5792.

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<span>This article examines audit reporting of accounting principles changes under SAS 58 and compares the results to prior research. The study indicates that auditors both before and after SAS 58 exhibited great diversity in their decisions to modify reports for changes in principles. This lack of uniformity suggests report modifications for changes in principle may be providing little or no relevant information to users.</span>

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21

Otavová, Milena, and Jana Gláserová. "Applying the prudence principle in non-profit organizations and financial institutions." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 187–94. http://dx.doi.org/10.11118/actaun201159040187.

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The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions. The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair refl ection of facts the essential goal of which is to report in the fi nancial statement actual assets and the fi nancial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content.

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22

Tandiontong, Mathius, Candra Sinuraya, and Sondang Mariani Rajagukguk. "The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia." Petra International Journal of Business Studies 2, no. 1 (June 27, 2019): 1–7. http://dx.doi.org/10.9744/ijbs.2.1.1-7.

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Principles of good corporate governance work well in every business entity, if the role of the accounting profession functions properly. For the accounting profession can play a good role is determined by the level of adequate auditor education, the quality of accounting education, magnitude and the number of public accounting firms spread evenly throughout the territory of Indonesia. The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method used in this research is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. The unit of analysis is the Public Accounting Firm in the island of Java. Sampling with simple random proportional method to 88 respondents received by researchers from 500 respondents sent. The technique of analysis and data testing is done by Path analysis. The results showed that: (1) There is a correlation between the level of accountant education with accounting education and the magnitude of public accounting firms with the level of keeratanya still at a moderate level. (2) Coefficient of Determination of Education Level Auditor, Accounting Education, and Quantity of Public Accounting Firm simultaneously have positive effect on Accounting Profession. However, partially the Auditor's Education Level and the Magnitude of Public Accounting Firm have an influence on the Accounting Profession is not significant. (3) There is influence of education level of Auditor, Accounting Education, Accountant Public Accountant Level and Accounting Profession partially or simultaneously to the application of Good Corporate Governance principles. Partially, however, the level of Education of Auditor and the magnitude of Public Accounting Firm influences the application of Good Corporate Governance principles but not significant.

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23

Koczar, Joanna. "BASIC ACCOUNTING PRINCIPLES – THE RUSSIA CASE." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 119–26. http://dx.doi.org/10.18276/frfu.2017.88/1-11.

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24

MOSTYN, GREGORY R., and Kim B. Tan. "Basic Accounting Concepts, Principles, and Procedures." Issues in Accounting Education 25, no. 1 (February 1, 2010): 177–78. http://dx.doi.org/10.2308/iace.2010.25.1.177.

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25

Fitzgerald, A. A. "A REPRINT OF PRINCIPLES OF ACCOUNTING*." Accounting Historians Journal 15, no. 1 (March 1, 1988): 125–34. http://dx.doi.org/10.2308/0148-4184.15.1.125.

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26

Lukin, V. O., O. V. Moskalenko, R. O. Piskunov, and V. A. Malahov. "SUBSYSTEM FORMATION OF PRINCIPLES ACCOUNTING SYSTEM." Financial and credit activity: problems of theory and practice 1, no. 22 (June 30, 2017): 199–209. http://dx.doi.org/10.18371/fcaptp.v1i22.109949.

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27

Sitnikova, S. A. "Principles of risk-oriented management accounting." International Accounting 21, no. 4 (April 13, 2018): 466–78. http://dx.doi.org/10.24891/ia.21.4.466.

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28

Smieliauskas, Wally. "Principles-Based Reasoning about Accounting Estimates." Accounting Perspectives 11, no. 4 (December 2012): 259–96. http://dx.doi.org/10.1111/1911-3838.12001.

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29

Zeff, Stephen A. "International accounting principles and auditing standards." European Accounting Review 2, no. 2 (September 1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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30

Lehman, Mark W., and Carol M. Lehman. "Interactive spreadsheet models reinforce accounting principles." Journal of Accounting Education 6, no. 1 (March 1988): 131–37. http://dx.doi.org/10.1016/0748-5751(88)90042-5.

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31

Svynous, I., O. Slobodeniuk, N. Prysiazhniuk, O. Gavryk, and V. Sokolovsky. "ТHEORETICAL PRINCIPLES OF ECOLOGICAL ACCOUNTING DEVELOPMENT." Agrosvit, no. 15 (August 19, 2021): 20. http://dx.doi.org/10.32702/2306-6792.2021.15.20.

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32

Warren, D. Lee, and Marilyn N. Young. "Integrated Accounting Principles: A Best Practices Course for Introductory Accounting." Issues in Accounting Education 27, no. 1 (December 1, 2011): 247–66. http://dx.doi.org/10.2308/iace-50106.

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ABSTRACT For many years, the accounting profession has encouraged accounting educators to rethink the introductory accounting principles courses. In response, accounting educators have developed strategies for enhancing the first courses, including: a new sequence for the course topics, active learning pedagogies, an emphasis on critical thinking, use of simulations, use of articles from the business press, and a reduced emphasis on debits and credits. Individually, each of these innovations moves us closer to the ideal course envisioned by the leaders in the profession, but what if all of these innovations were combined into the learning goals of a single principles course? The purpose of this paper is to describe a best practices course entitled “Integrated Accounting Principles” (IAP). This course focuses on accounting knowledge and skills development in the learning goals, and is taught with an active learning pedagogy in a six-hour format. This course draws on many innovative learning strategies from the accounting and education literature, as well as a few new and adapted tactics. In addition, the course is aligned with the goals outlined by the accounting profession and encourages a high level of student engagement.

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33

Kostyakovа, A. "EUROPEAN PRINCIPLES OF ACCOUNTING AND FINANCIAL REPORTING: ACCOUNTING INNOVATIONS 2018." Scientific papers OF TAVRIA STATE AGROTECHNOLOGICAL UNIVERSITY (ECONOMIC SCIENCES) 37 (2018): 40–47. http://dx.doi.org/10.31388/2519-884x-2018-37-40-47.

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34

Ernstberger, Jürgen, Simon Krotter, and Christian Stadler. "Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles." Business Research 1, no. 1 (May 2008): 26–53. http://dx.doi.org/10.1007/bf03342701.

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35

Anisah, Nur, and Langgeng Prayitno Utomo. "Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah." Assets: Jurnal Akuntansi dan Pendidikan 6, no. 2 (October 27, 2017): 107. http://dx.doi.org/10.25273/jap.v6i2.1301.

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<p><em>This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.</em></p><p><em>Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions</em></p>

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36

Marenych, T., L. Polyvana, L. Kyrylieva, and D. Shekhovtsova. "TRANSFORMATION OF BASIC APPROACHES TO THE ORGANIZATION OF MANAGEMENT ACCOUNTINGUNDER THE CONDITIONS OF GLOBALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 99–107. http://dx.doi.org/10.18371/fcaptp.v1i36.227667.

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The role of the generally accepted principles of accounting for the organization of both financial accounting and management accounting in enterprises of Ukraine is determined. A number of specific principles that are not used by the financial accounting system but are the basis for management accounting are explored. It is proved that the list of principles of management accounting is more extensive than generally accepted. Three approaches to the identification of principles of management accounting are distinguished. Management accounting is based on generally accepted principles of accounting, (financial) accounting and specific principles of managerial accounting; principles of accounting (financial) accounting, general and specific principles of managerial accounting; only on general (or own) principles. The essence of the principles of managerial accounting was explored and their features were determined due to the specifics of the subsystem of accounting and the use of a variety of accounting techniques. Four global principles of managerial accounting are highlighted: communication generates information that has an impact; information is relevant; the impact on value is analyzed; intelligent management builds trust. The essence of the global principles of management accounting is revealed and their significance for key areas of activity is clarified. It is proved that nowadays the global principles of managerial accounting are recommendatory, but accounting regulators in the future offered to mandatory use by enterprises of public interest. A list of specific principles of managerial accounting is proposed; it allows deepening the disclosure of its essence, main tasks and functions. Interdependence of the principles of financial accounting and management accounting in decision making is determined. It was possible to build a pyramidal model with isolation. Given the close relationship between the principles of accounting, the global principles of managerial accounting and the specific principles of the latter, their hierarchical interdependence proposed a pyramid model of accounting principles in a globalizing environment, the use of which will allow companies of the common interest to build a rational system of managerial accounting that will meet international requirements of the accounting regulators and form a fundamental accounting and analytical framework providing management of business entities.

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37

Wilson, Thomas E., and Edward F. Baldwin. "The Accounting Education Change Commission and Accounting Principles Courses: A Survey of Accounting Programs." Journal of Education for Business 70, no. 3 (February 1995): 157–59. http://dx.doi.org/10.1080/08832323.1995.10117743.

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38

Nasim, Arim, Elis Mediawati, Caria Ningsih, Toni Heryana, and Fitri Nurlaela. "Application of Islamic Accounting Principles in Shirkahmudarabah and Musharakah to Realize Justice." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 12, 2020): 1816–25. http://dx.doi.org/10.37200/ijpr/v24i2/pr200483.

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39

Гончаренко Олена Олексіївна and Лук’янець Олена Вікторівна. "ЖИТТЄЗДАТНІСТЬ ПРИНЦИПІВ-ПРИПУЩЕНЬ БУХГАЛТЕРСЬКОГО ОБЛІКУ ДІЯЛЬНОСТІ НЕБАНКІВСЬКИХ ФІНАНСОВО-КРЕДИТНИХ УСТАНОВ." International Journal of Innovative Technologies in Economy 1, no. 6(18) (July 1, 2018): 27–34. http://dx.doi.org/10.31435/rsglobal_ijite/01072018/5931.

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The article reveals scientific approaches to the accounting principles system structure, which defines the leading role of the assumptions. The composition of the principles-assumptions of the accounting activities of non-bank financial and credit institutions (autonomy and going concern) is outlined and, the assessment of the principles viability according to the criteria of relevance, objectivity and feasibility is given. It is determined that these principles fully meet the criteria of objectivity and feasibility, and under the criterion of relevance, the principle of going concern is somewhat dubious, and the principle of autonomy is meaningless for non-bank financial institutions and needs to be replaced by the principle of a relevant reporting entity. This situation confirms the overall compliance of these principles with the criteria for viability, but requires the consideration of the conventions and information risks associated with the special aspects of the activities of non-bank financial and credit institutions.

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40

Coetsee, D. "The role of accounting theory in the development of accounting principles." Meditari Accountancy Research 18, no. 1 (April 2010): 1–16. http://dx.doi.org/10.1108/10222529201000001.

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41

CAIRNS, ROBERT D. "Sustainability accounting and green accounting." Environment and Development Economics 5, no. 1 (February 2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.

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Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2

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Blythe, Mark. "The Means to Social Justice: Accounting for Functional Capabilities in the Rawlsian Approach." Canadian Journal of Political Science 41, no. 4 (December 2008): 1003–21. http://dx.doi.org/10.1017/s0008423908081146.

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Abstract. In developing his theory “Justice as Fairness,” John Rawls imagined a hypothetical initial situation designed to yield principles of justice to regulate society's main institutions, or what he called the “basic structure.” The positing of citizens as fully capable in this hypothetical “original position” allowed Rawls to consider advantage in terms of the primary social goods (all-purpose means) a citizen held. Rawls reasoned that the representatives of free and equal citizens would design principles of justice that yield equal liberties and “a fair equality of opportunity,” while ensuring that permissible inequalities are those which “contribute effectively to the benefit of the least-advantaged” citizens (2001: 64). This essay considers two criticisms of the Rawlsian approach to distributive justice made by capability theorists (principally, Amartya Sen and Martha Nussbaum). Sen's criticism is that primary social goods will not be equally usable by citizens because of variances in functional capabilities. Extending Sen's criticism, Nussbaum argues that disadvantaged citizens are not represented in the selection of the principles of justice, and this is problematic for a theory that emphasizes a fair equality of opportunity, especially for society's least advantaged members. This paper argues that the Rawlsian approach can successfully respond to and accommodate these concerns. The main ideas are as follows: (1) The representatives in “the original position” are to represent the known range of citizen capability rather than the normal range. (2) Rawls's two principles of justice would still be chosen, but these would be preceded by a lexically prior principle of basic citizen capabilities, which Rawls characterized as the “two moral powers” (rationality and reasonableness). (3) The desirability of other functional capabilities (those which enable persons to use primary social goods to realize their ends) and their development are to be publicly debated.Résumé. En développant sa théorie dans «La justice comme équité» John Rawls a imaginé une situation initiale hypothétique, conçue de telle sorte qu'elle produise des principes de justice régissant les principales institutions de la société, ou ce qu'il a appelé «la structure de base». Le positionnement des citoyens comme jouissant de toutes leurs capacités dans cette «position originelle» hypothétique a permis à Rawls de considérer la notion d'avantage en termes de biens sociaux primaires (moyens adéquats à tous les buts) détenus par le citoyen ou la citoyenne. Rawls maintenait alors que les représentants de citoyens égaux et libres concevraient des principes de justice produisant des libertés égales et une «juste égalité des chances», et ceci tout en s'assurant que les inégalités permises soient celles qui «bénéficient efficacement aux [citoyens] les moins avantagés» (2001 : 64). Cet article considère deux critiques faites à l'approche Rawlsienne de la justice distributive par les théoriciens des capacités (notamment Amartya Sen et Martha Nussbaum). La critique de Sen objecte que les biens sociaux primaires ne seront pas une égalité utilisable par les citoyens à cause des variations de leurs capacités fonctionnelles. Poursuivant la critique de Sen, Nussbaum montre que les citoyens désavantagés ne sont pas représentés lors de la sélection des principes de justice, ce qui est est problématique pour une théorie qui met l'accent sur une juste égalité des chances, en particulier pour les membres les plus défavorisés de la société. Le présent article soutient que l'approche Rawlsienne peut répondre avec succès à ces objections et s'en accommoder. Les idées principales suivantes seront développées : (1) les représentants dans la position originelle sont censés représenter l'éventail connu des capacités des citoyens plutôt que l'éventail normal; (2) les deux principes de justice de Rawls seraient toujours choisis, mais ceux-ci seraient alors précédés par un principe, lexicalement prioritaire, de capacités de base des citoyens, principe que Rawls a caractérisé comme les deux pouvoirs moraux (rationnel et raisonnable) (3) La désirabilité des autres capacités fonctionnelles (celles qui donnent aux personnes la possibilité d'user de biens sociaux primaires afin de réaliser leurs fins) et leur développement sont des questions qui doivent être débattues publiquement.

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Grove, Hugh, and Maclyn Clouse. "Weak corporate governance and $1.5 trillion of investment losses." Corporate Ownership and Control 15, no. 1 (2017): 298–309. http://dx.doi.org/10.22495/cocv15i1c1p14.

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Weak corporate governance facilitated over $1.5 trillion in investment losses in the 21st Century in just 17 primarily U.S. public companies. Sir David Tweedy, the former chair of the International Accounting Standards Board, has commented: “The scandals that we have seen in recent years are often attributed to accounting although, in fact, I think the U.S. cases are corporate governance scandals involving fraud” (Tweedy, 2007). Thirteen prominent U.S. business leaders from industry, asset management firms, and an activist investment firm secretly worked for one year to develop corporate governance principles that would become a pathway for the future. The importance of implementing good corporate governance principles, as developed by this committee in 2016, is stressed by these $1.5 trillion of investment losses. This paper has developed lessons learned from these scandals which reinforce these corporate governance principles as a pathway to avoid such malpractices in the future. Attention should be particularly paid to the violations of two critical principles which amassed the majority of these investment losses: Principle I. Board of Directors – Composition and Internal Governance, especially Composition and Independence and Director Effectiveness, and Principle IV. Public Reporting, especially Transparency and Non-Generally Accepted Accounting Principles.

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Utama, Dayno. "Islamisasi Prinsip Counter Accounting." ISLAMICA: Jurnal Studi Keislaman 11, no. 2 (March 22, 2017): 477. http://dx.doi.org/10.15642/islamica.2017.11.2.477-498.

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The purpose of this study is to explore the idea of Islamization of counter accounting principles. Such an Islamization is necessary because counter accounting princip-les are formulated by using the philosophy of punk from the western society which has different beliefs. In addition, the idea of Islamization in this study shows that Islamic knowledge can indeed be developed continuously. Therefore, the claim that there is no development inside this knowledge, and that it cannot be categorized as science, willl no longer exist. This study reveals the findings that the wisdom from argumentation which constructs the principles of counter accounting is parallel with the wisdom from Islamic values as interpreted by experts of Islamic accounting. The Islamiza-tion of counter accounting principles confirms the truth of belief in the existence of Allah and His revelation.

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Previts, Gary John, and Thomas R. Robinson. "SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION." Accounting Historians Journal 23, no. 2 (December 1, 1996): 69–85. http://dx.doi.org/10.2308/0148-4184.23.2.69.

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In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession. The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.

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Kozmenkova, S. V., and E. S. Krupinova. "Accounting principles for microenterprises: Composition and content." Международный бухгалтерский учет 20, no. 8 (April 27, 2017): 460–76. http://dx.doi.org/10.24891/ia.20.8.460.

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Zeff, Stephen A. "The Membership of the Accounting Principles Board." Research in Accounting Regulation 19 (January 2007): 207–14. http://dx.doi.org/10.1016/s1052-0457(06)19010-4.

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Bennett, Bruce, Michael Bradbury, and Helen Prangnell. "Rules, principles and judgments in accounting standards." Abacus 42, no. 2 (June 2006): 189–204. http://dx.doi.org/10.1111/j.1467-6281.2006.00197.x.

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Jayaraman, Dev. "Accounting Principles and Measuring Health Care Quality." JAMA 299, no. 7 (February 20, 2008): 764. http://dx.doi.org/10.1001/jama.299.7.764-a.

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Egginton, Don A. "Towards Some Principles for Intangible Asset Accounting." Accounting and Business Research 20, no. 79 (June 1990): 193–205. http://dx.doi.org/10.1080/00014788.1990.9728877.

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