Pub Date : 2016-04-25DOI: 10.1504/IJCA.2016.076081
John A. Campoli
In the profession of public accounting, there lies tremendous responsibility in the hands of auditors. External users must be able to place their trust in auditors because this financial information is essential to their decision making process. During the mid to late 1900s, Abraham Briloff, a professor, professional accountant and author saw the unethical activity that was carried out by accountants in relation to financial statement auditing. Briloff also had issues with the governance and principles that were implemented in overseeing public accounting. This paper will examine the manner in which Briloff carried out his criticism. Briloff's criticism was completely necessary, as much of what he attacked had been changed and exists as an element of current accounting regulation. After the surge of several recent corporate accounting scandals, accounting regulation and its development has become highly important to the public. The importance of regulation and advancement will also be discussed.
{"title":"Abraham Briloff and his legacy","authors":"John A. Campoli","doi":"10.1504/IJCA.2016.076081","DOIUrl":"https://doi.org/10.1504/IJCA.2016.076081","url":null,"abstract":"In the profession of public accounting, there lies tremendous responsibility in the hands of auditors. External users must be able to place their trust in auditors because this financial information is essential to their decision making process. During the mid to late 1900s, Abraham Briloff, a professor, professional accountant and author saw the unethical activity that was carried out by accountants in relation to financial statement auditing. Briloff also had issues with the governance and principles that were implemented in overseeing public accounting. This paper will examine the manner in which Briloff carried out his criticism. Briloff's criticism was completely necessary, as much of what he attacked had been changed and exists as an element of current accounting regulation. After the surge of several recent corporate accounting scandals, accounting regulation and its development has become highly important to the public. The importance of regulation and advancement will also be discussed.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132808974","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 : 2016-04-25DOI: 10.1504/IJCA.2016.076090
A. Afolabi
Prior to the Nigerian independence in 1960, there was little professional accounting activity in the country, which was mainly in the multinational enterprises sector under the tutelage of British accounting system. Nigeria, like most of British colonies, inherited accountancy and company law based on the British model. Disclosure requirements and reporting requirement were based on the British system. Along with multinational enterprises, large international accounting firms also influence the accounting systems in Nigeria. As a matter of fact, international accounting firms dominated the accounting and auditing practices in the country. The old link between multinational enterprises and international accounting firms is the primary reason for their presence in Nigeria, although the lack of indigenous accounting firms is another reason. So, there has been a significant amount of influence of foreign enterprises on the development of accounting system in Nigeria. Ethics play a vital role in accounting profession in Nigeria, as a result accounting enhanced economic growth in Nigeria.
{"title":"The development of accounting studies and practices in Nigeria","authors":"A. Afolabi","doi":"10.1504/IJCA.2016.076090","DOIUrl":"https://doi.org/10.1504/IJCA.2016.076090","url":null,"abstract":"Prior to the Nigerian independence in 1960, there was little professional accounting activity in the country, which was mainly in the multinational enterprises sector under the tutelage of British accounting system. Nigeria, like most of British colonies, inherited accountancy and company law based on the British model. Disclosure requirements and reporting requirement were based on the British system. Along with multinational enterprises, large international accounting firms also influence the accounting systems in Nigeria. As a matter of fact, international accounting firms dominated the accounting and auditing practices in the country. The old link between multinational enterprises and international accounting firms is the primary reason for their presence in Nigeria, although the lack of indigenous accounting firms is another reason. So, there has been a significant amount of influence of foreign enterprises on the development of accounting system in Nigeria. Ethics play a vital role in accounting profession in Nigeria, as a result accounting enhanced economic growth in Nigeria.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122192625","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 : 2016-04-25DOI: 10.1504/IJCA.2016.076097
Andrea Caputo, A. Tron
The manifold recent reform acts of bankruptcy law in Italy are more clearly oriented towards preserving the going concern of firms, besides granting the par condicio among creditors. Companies have broader opportunities to plan the restructuring, with the constraint of making it advantageous for creditors. In this context, the role of the independent attester is of prime and increasing importance to assure that the restructuring plan pursues creditors' and stakeholders' interests. This paper presents insights from both the authors' practical experiences and the review of the literature. It is addressed to managers, practitioners and scholars, interested in understanding turnarounds in the Italian context. The specificities of the attester's activity in analysing the data truthfulness and the feasibility of the recovery plan are deeply analysed. The article has a qualitative value and is based on a normative methodological approach, which links bankruptcy law with crisis management and auditing. The result is a systematic model of the attestation process.
{"title":"The attestation of corporate turnaround plans in Italy: operating problems and possible solutions","authors":"Andrea Caputo, A. Tron","doi":"10.1504/IJCA.2016.076097","DOIUrl":"https://doi.org/10.1504/IJCA.2016.076097","url":null,"abstract":"The manifold recent reform acts of bankruptcy law in Italy are more clearly oriented towards preserving the going concern of firms, besides granting the par condicio among creditors. Companies have broader opportunities to plan the restructuring, with the constraint of making it advantageous for creditors. In this context, the role of the independent attester is of prime and increasing importance to assure that the restructuring plan pursues creditors' and stakeholders' interests. This paper presents insights from both the authors' practical experiences and the review of the literature. It is addressed to managers, practitioners and scholars, interested in understanding turnarounds in the Italian context. The specificities of the attester's activity in analysing the data truthfulness and the feasibility of the recovery plan are deeply analysed. The article has a qualitative value and is based on a normative methodological approach, which links bankruptcy law with crisis management and auditing. The result is a systematic model of the attestation process.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128259031","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 : 2016-04-25DOI: 10.1504/IJCA.2016.076083
B. Committe
The Accounting Faculty Establishment (TAFE) excludes African Americans because the Caucasian majority of TAFE members want conformity, not diversity, in its ranks. TAFE seeks new members who are just like existing TAFE members in their thinking and otherwise. The cause of this situation is the lack of a liberal undergraduate and liberal graduate education by most TAFE members whose education is mostly technical in its nature.
{"title":"The exclusion of African Americans from the US accounting faculty establishment","authors":"B. Committe","doi":"10.1504/IJCA.2016.076083","DOIUrl":"https://doi.org/10.1504/IJCA.2016.076083","url":null,"abstract":"The Accounting Faculty Establishment (TAFE) excludes African Americans because the Caucasian majority of TAFE members want conformity, not diversity, in its ranks. TAFE seeks new members who are just like existing TAFE members in their thinking and otherwise. The cause of this situation is the lack of a liberal undergraduate and liberal graduate education by most TAFE members whose education is mostly technical in its nature.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125351523","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 : 2016-04-25DOI: 10.1504/IJCA.2016.076086
N. Habidin, N. A. Shazali, Naimah Ali, N. Khaidir, Osman Jusoh
Recently, organisations must look into quality improvement initiative tools for improving organisational performance. Effective quality improvement strategy such as lean management practices has a potential to provide improvement and effectiveness in healthcare industry. It gives a secure supply chain innovation and organisational performance among healthcare industry. This study investigates the relationship between lean healthcare practice, supply chain innovation and healthcare performance in the Malaysian healthcare industry. The relationships proposed in the framework were tested using structural equation modelling (SEM). Further, the result indicates that lean healthcare practice can assist to excellences in supply chain innovation and improved healthcare performance. Moreover, supply chain innovation also gives a positive impact on healthcare performance.
{"title":"The impact of lean healthcare practice on healthcare performance: the mediating role of supply chain innovation in Malaysian healthcare industry","authors":"N. Habidin, N. A. Shazali, Naimah Ali, N. Khaidir, Osman Jusoh","doi":"10.1504/IJCA.2016.076086","DOIUrl":"https://doi.org/10.1504/IJCA.2016.076086","url":null,"abstract":"Recently, organisations must look into quality improvement initiative tools for improving organisational performance. Effective quality improvement strategy such as lean management practices has a potential to provide improvement and effectiveness in healthcare industry. It gives a secure supply chain innovation and organisational performance among healthcare industry. This study investigates the relationship between lean healthcare practice, supply chain innovation and healthcare performance in the Malaysian healthcare industry. The relationships proposed in the framework were tested using structural equation modelling (SEM). Further, the result indicates that lean healthcare practice can assist to excellences in supply chain innovation and improved healthcare performance. Moreover, supply chain innovation also gives a positive impact on healthcare performance.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125935990","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 : 2015-12-11DOI: 10.1504/ijca.2015.073512
Ibrahim Shahin
March 2014 saw the passing of Tony Lowe, the academic father figure of the 'Sheffield School of 'Accounting' Thought'. His legacy has been described in extended reflections in major academic accounting journals in the UK and the USA written by remarkable academics. This paper is an attempt to complement these valuable contributions. The author has been supervised by Tony Lowe and is one of the earliest members of his Sheffield School. He describes in this paper how Tony Lowe supervised his students, and highlights his views about education and supervision. He also describes how Tony selected members of his elite group, how he kept following their careers even if they were so far away and how he managed to create a strong bond social and academic between them. The legend of the Sheffield School is two-fold: First, its impact on accounting theory, research and education. Second: The high quality of academics it produced. They have together made a remarkable positive impact on the development of accounting education and research all over the world. The names I listed represent part of the group who were more closely associated with me during my stay in the UK. I apologise to those colleagues whose names I overlooked.
{"title":"A tribute to Tony Lowe: the man who taught me how to think","authors":"Ibrahim Shahin","doi":"10.1504/ijca.2015.073512","DOIUrl":"https://doi.org/10.1504/ijca.2015.073512","url":null,"abstract":"March 2014 saw the passing of Tony Lowe, the academic father figure of the 'Sheffield School of 'Accounting' Thought'. His legacy has been described in extended reflections in major academic accounting journals in the UK and the USA written by remarkable academics. This paper is an attempt to complement these valuable contributions. The author has been supervised by Tony Lowe and is one of the earliest members of his Sheffield School. He describes in this paper how Tony Lowe supervised his students, and highlights his views about education and supervision. He also describes how Tony selected members of his elite group, how he kept following their careers even if they were so far away and how he managed to create a strong bond social and academic between them. The legend of the Sheffield School is two-fold: First, its impact on accounting theory, research and education. Second: The high quality of academics it produced. They have together made a remarkable positive impact on the development of accounting education and research all over the world. The names I listed represent part of the group who were more closely associated with me during my stay in the UK. I apologise to those colleagues whose names I overlooked.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131741157","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 : 2015-12-11DOI: 10.1504/ijca.2015.073510
T. Lowe, T. Tinker
A firm's capacity to predict the changes in future sales and other short-term items are of interest to economists both for macro- and micro-economic planning. When firms, in the aggregate, fail to provide fairly accurate predictions of the level, or at least the direction, in these quantities then anticipations surveys, providing series for predicting the behaviour of the economy are likely to be misleading. At the micro level, if individual firms cannot predict sales, and others cast doubt on theoretical calculations of firm and market performance which underestimates uncertainty. Little attention has been given to measuring the accuracy of individual company forecasts.
{"title":"The short-term business forecasting: an analysis of a firm's sales budgeting process","authors":"T. Lowe, T. Tinker","doi":"10.1504/ijca.2015.073510","DOIUrl":"https://doi.org/10.1504/ijca.2015.073510","url":null,"abstract":"A firm's capacity to predict the changes in future sales and other short-term items are of interest to economists both for macro- and micro-economic planning. When firms, in the aggregate, fail to provide fairly accurate predictions of the level, or at least the direction, in these quantities then anticipations surveys, providing series for predicting the behaviour of the economy are likely to be misleading. At the micro level, if individual firms cannot predict sales, and others cast doubt on theoretical calculations of firm and market performance which underestimates uncertainty. Little attention has been given to measuring the accuracy of individual company forecasts.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133791917","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 : 2015-12-11DOI: 10.1504/ijca.2015.073511
J. Degos
This article was written in 1989, the bicentenary of the first French Revolution of 1789. At that time it was published in French in the Revue Francaise de Comptabilite (French Journal of Accounting), review of French public accountants (Degos, 1989). Citing an author and facts about an important period for France, for the USA and for the relations between France and the USA, the editorial board of IJCA saw fit it is reissued. In the following decades historical research undertaken then allowed a better understanding of ancient and modern European accounting and US accounting, and a better understanding of how, across the Atlantic Ocean, accountants of the two banks had concerns close to each other. And French sailors, fishing cod or whale near the American continent, helping and supporting the Americans in their desire for freedom and independence, maybe already understood many essentials things, both physical and philosophical.
这篇文章写于1989年，1789年法国第一次大革命两百周年。当时，它以法语发表在《法国会计杂志》(Revue Francaise de Comptabilite)上，这是法国公共会计师的评论(Degos, 1989)。IJCA的编辑委员会引用了一位作者和关于法国、美国以及法国和美国之间关系的重要时期的事实，认为它适合重新发行。在接下来的几十年里，当时进行的历史研究使人们更好地了解了古代和现代欧洲会计和美国会计，并更好地了解了大西洋对岸两家银行的会计师是如何密切关注彼此的。在美洲大陆附近捕捞鳕鱼或鲸鱼的法国水手，帮助和支持美国人对自由和独立的渴望，也许已经了解了许多基本的东西，无论是物理的还是哲学的。
{"title":"A modern critical accountant in the French Revolution: Pierre B. Boucher of Bordeaux","authors":"J. Degos","doi":"10.1504/ijca.2015.073511","DOIUrl":"https://doi.org/10.1504/ijca.2015.073511","url":null,"abstract":"This article was written in 1989, the bicentenary of the first French Revolution of 1789. At that time it was published in French in the Revue Francaise de Comptabilite (French Journal of Accounting), review of French public accountants (Degos, 1989). Citing an author and facts about an important period for France, for the USA and for the relations between France and the USA, the editorial board of IJCA saw fit it is reissued. In the following decades historical research undertaken then allowed a better understanding of ancient and modern European accounting and US accounting, and a better understanding of how, across the Atlantic Ocean, accountants of the two banks had concerns close to each other. And French sailors, fishing cod or whale near the American continent, helping and supporting the Americans in their desire for freedom and independence, maybe already understood many essentials things, both physical and philosophical.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128287246","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 : 2015-12-11DOI: 10.1504/ijca.2015.073509
T. Lowe, T. Tinker
This article proposes changes for reforming financial statements. For accounting, these suggestions focus on the measurement of the financial value of the business and of its expected flows of income, funds and cash. The paper also stresses the importance of both 'subjective' and 'objective' type data as being essential for the financial appraisal of an enterprise, and also the deployment of financial and strategic planning, present value, market value and replacement cost.
{"title":"Information content of financial statements, financial plans, and MCS: an integration","authors":"T. Lowe, T. Tinker","doi":"10.1504/ijca.2015.073509","DOIUrl":"https://doi.org/10.1504/ijca.2015.073509","url":null,"abstract":"This article proposes changes for reforming financial statements. For accounting, these suggestions focus on the measurement of the financial value of the business and of its expected flows of income, funds and cash. The paper also stresses the importance of both 'subjective' and 'objective' type data as being essential for the financial appraisal of an enterprise, and also the deployment of financial and strategic planning, present value, market value and replacement cost.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124399628","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 : 2015-12-11DOI: 10.1504/ijca.2015.073514
Umesh Sharma
The purpose of this paper is to reflect on the contribution of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of the South Pacific in Fiji from 1990-1993. Tony Lowe died on 5 March 2014. The paper also offers more attention to his more indirect enabling contribution. Tony was instrumental in formalising the post graduate program at the University of South Pacific. He also contributed to accounting research and teaching from an inter-disciplinary perspective.
{"title":"A personal appreciation of Professor Tony Lowe and some reflections as a student at the University of the South Pacific","authors":"Umesh Sharma","doi":"10.1504/ijca.2015.073514","DOIUrl":"https://doi.org/10.1504/ijca.2015.073514","url":null,"abstract":"The purpose of this paper is to reflect on the contribution of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of the South Pacific in Fiji from 1990-1993. Tony Lowe died on 5 March 2014. The paper also offers more attention to his more indirect enabling contribution. Tony was instrumental in formalising the post graduate program at the University of South Pacific. He also contributed to accounting research and teaching from an inter-disciplinary perspective.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125681430","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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