Pub Date : 2019-11-01DOI: 10.31031/siam.2019.01.000507
I. Kosmas
The balanced record (BSC) was introduced in 1992 by Kaplan and Norton [1] to supply a framework for choosing multiple performance measures targeted on crucial aspects of business Kaplan and Norton developed the BSC to supplement money measures with in operation measures orientated toward customers, internal processes, learning and growth activities [1,2]. Although originally the BSC was designed for the non-public sector, later Kaplan and Norton [1] urged its application to the not-for-profit and public sector, including Municipalities [3]. The BSC was promoted as a tool to develop strategy management, linking ways and performance indicators [4]. Although some experiences of BSC in Municipalities’ Organizations exist, [5-8] but have not been Performed analysis of the implementation process, for Greek Municipalities (G.M.).
{"title":"Applying Balance Score Card for Greek Municipalities","authors":"I. Kosmas","doi":"10.31031/siam.2019.01.000507","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000507","url":null,"abstract":"The balanced record (BSC) was introduced in 1992 by Kaplan and Norton [1] to supply a framework for choosing multiple performance measures targeted on crucial aspects of business Kaplan and Norton developed the BSC to supplement money measures with in operation measures orientated toward customers, internal processes, learning and growth activities [1,2]. Although originally the BSC was designed for the non-public sector, later Kaplan and Norton [1] urged its application to the not-for-profit and public sector, including Municipalities [3]. The BSC was promoted as a tool to develop strategy management, linking ways and performance indicators [4]. Although some experiences of BSC in Municipalities’ Organizations exist, [5-8] but have not been Performed analysis of the implementation process, for Greek Municipalities (G.M.).","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128227706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-09-11DOI: 10.31031/siam.2019.01.000505
M. Nandy
Based on the legislation related to minimum disclosures and principles of FRS 102 (recognition and measurement principles) the FRC introduced FRS 105. The standard FRS 105 was introduced in 2015 for micro entities eligible under company law. There are 3 size classifications of private companiessmall, medium or large. Within the small company classification there is a sub-set called a micro-entity, which is applicable to very small companies. Micro entity category was introduced for accounts falling after 30 September 2013. Companies are classified as micro entities if they meet at least two of the following criteria: sales ≤£632,000, total assets ≤£316,000, and number of employees ≤10 (DBIS, 2013, p. 5). Although, FRS 105 generally follows the principles applied to the main accounting standard in the UK and Republic of Ireland (FRS 102), it is further simplified in terms of recognition, measurement and disclosure. The main intention of this simplified accounting is to reduce the administrative burden for the micro entities. There is also an option under the micro-entity regime to file unaudited abbreviated balance sheet. But in the literature and in practice there exists a contradictory view about loss of information related to micro entities [1,2]. This report will empirically assess the extent that the new micro company regime has been taken up in the UK by an interrogation of the Bureau van Dijk FAME (Financial Analysis Made Easy) database.
基于与FRS 102(确认和计量原则)的最低披露和原则相关的立法，FRC推出了FRS 105。标准的FRS 105于2015年推出，适用于符合公司法条件的微型实体。私营公司有三种规模:小型、中型和大型。在小公司分类中，有一个子集称为微型实体，适用于非常小的公司。微实体类别适用于2013年9月30日以后的账户。如果公司至少满足以下两个标准:销售额≤632,000英镑，总资产≤316,000英镑，员工人数≤10人(DBIS, 2013, p. 5)，则公司被归类为微型实体。尽管FRS 105一般遵循适用于英国和爱尔兰共和国主要会计准则(FRS 102)的原则，但在确认，计量和披露方面进一步简化。这种简化会计的主要目的是减轻微观实体的行政负担。在微观实体制度下，还有一种选择是提交未经审计的简化资产负债表。但在文献和实践中，关于微观实体的信息丢失存在矛盾的观点[1,2]。本报告将通过对Bureau van Dijk FAME (Financial Analysis Made Easy)数据库的调查，对新的微型公司制度在英国被采用的程度进行实证评估。
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Pub Date : 2019-08-01DOI: 10.31031/siam.2019.01.000504
Donald E Sexton
{"title":"The Dangers of Cost-Plus Pricing","authors":"Donald E Sexton","doi":"10.31031/siam.2019.01.000504","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000504","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123331052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-28DOI: 10.31031/siam.2019.01.000503
Joseph L. Boyd
{"title":"Revising the Principles of Accounting Class to Reflect Engagement, Innovation and Impact","authors":"Joseph L. Boyd","doi":"10.31031/siam.2019.01.000503","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000503","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126372522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-27DOI: 10.31031/siam.2019.01.000502
David T. Llewellyn
It is ten years since the most serious banking crisis in generations and one that imposed enormous economic and social costs on a wide range of stakeholders. Along with other forms of misconduct trust and confidence in banking has been eroded: there is market research evidence that the reputation and esteem of banks has been badly affected. In the words of the authoritative Group of Thirty: “the reputation of banking and the broader financial sector has deteriorated since the financial crisis and is now at an historical low in terms of trust on the part of clients and customers”. The impact on trust is also seen in the Edelman Trust Barometer 2017.
几十年来最严重的银行业危机已经过去了10年，这场危机给广泛的利益相关者带来了巨大的经济和社会成本。与其他形式的不当行为一起，人们对银行业的信任和信心也受到了侵蚀:有市场研究证据表明，银行的声誉和尊严受到了严重影响。用权威的30人集团(Group of Thirty)的话来说:“自金融危机以来，银行业和整个金融业的声誉一直在恶化，就客户和客户的信任度而言，目前处于历史低点。”对信任的影响也见于2017年爱德曼信任晴雨表。
{"title":"Corporate Culture and Individual Responsibility in Banking","authors":"David T. Llewellyn","doi":"10.31031/siam.2019.01.000502","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000502","url":null,"abstract":"It is ten years since the most serious banking crisis in generations and one that imposed enormous economic and social costs on a wide range of stakeholders. Along with other forms of misconduct trust and confidence in banking has been eroded: there is market research evidence that the reputation and esteem of banks has been badly affected. In the words of the authoritative Group of Thirty: “the reputation of banking and the broader financial sector has deteriorated since the financial crisis and is now at an historical low in terms of trust on the part of clients and customers”. The impact on trust is also seen in the Edelman Trust Barometer 2017.","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125273482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-02-13DOI: 10.31031/siam.2019.01.000501
Rachel A English
{"title":"Discussion Paper-UK Preferential International Trade and Brexit","authors":"Rachel A English","doi":"10.31031/siam.2019.01.000501","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000501","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128906265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-22DOI: 10.31031/siam.2020.01.000511
Ayfer Gurun, G. Booth
{"title":"Financial Literacy is Important","authors":"Ayfer Gurun, G. Booth","doi":"10.31031/siam.2020.01.000511","DOIUrl":"https://doi.org/10.31031/siam.2020.01.000511","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130569787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-10-21DOI: 10.31031/siam.2019.01.000506
S. Whisenant
{"title":"An Analysis of Accounting Quality Using Reformulated Financial Statements","authors":"S. Whisenant","doi":"10.31031/siam.2019.01.000506","DOIUrl":"https://doi.org/10.31031/siam.2019.01.000506","url":null,"abstract":"","PeriodicalId":158514,"journal":{"name":"Strategies in Accounting and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133951931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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