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Accounting Perspectives最新文献

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Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则(FRAS)加拿大角
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-09-06 DOI: 10.1111/1911-3838.12267
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引用次数: 0
An International Comparison of the Academic Accounting Professoriate* 学术会计教授的国际比较*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-08-23 DOI: 10.1111/1911-3838.12271
Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai

An international comparison of the accounting professoriate provides useful information to both key decision makers and individual faculty. We compare characteristics of the academic accounting professoriate in the United States and Canada. Our comparison includes the size of accounting departments (measured by the average number of accounting faculty) and the relative level of research versus teaching focus in accounting departments (proxied by the proportion of tenure-track vs. non-tenure-track faculty). We also examine the relative mobility of accounting faculty (proxied by the number of faculty employed in the same country where they received their final degree vs. the number of faculty employed in a different country). We examine the time it takes for tenure-track faculty to obtain tenure and the time for tenured associates to become full professors, broken out by obtaining their final degree in the same country where they are employed versus faculty who obtained their final degree in a different country.

会计教授的国际比较为关键决策者和个别教师提供了有用的信息。我们比较了美国和加拿大学术会计教授的特点。我们的比较包括会计部门的规模(以会计教师的平均数量衡量)和会计部门的研究与教学重点的相对水平(以终身教职员工与非终身教职员工的比例为代表)。我们还研究了会计教师的相对流动性(以在他们获得最终学位的同一国家雇用的教师人数与在不同国家雇用的教师人数来表示)。我们研究了终身教职员工获得终身教职所需的时间,以及终身教职员工成为正教授所需的时间,分别是在他们受雇的同一个国家获得最终学位和在不同国家获得最终学位的教师。
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引用次数: 0
The Interactive Use of Management Control Systems and IT Project Performance: A Conceptual Framework† 管理控制系统和IT项目绩效的交互使用:一个概念框架
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-08-16 DOI: 10.1111/1911-3838.12269
F. Mir, Davar Rezania
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引用次数: 1
The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework* 管理控制系统与信息技术项目绩效的交互使用:一个概念框架*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-08-16 DOI: 10.1111/1911-3838.12269
Farzana Asad Mir, Davar Rezania

The objective of this review is to examine how the interactive use of project-level management control systems (PMCS) impacts information technology (IT) project performance. To answer this research question, we focus on the mechanisms of team learning behavior, expertise integration, and the notion of the project manager's stakeholder analysis efficacy to develop a conceptual framework that explains the relationship between the interactive use of PMCS and IT project performance. The contextual influence of an organization's emphasis on process accountability is also considered. The conceptual framework is based on the theoretical underpinnings of organizational information processing theory, organizational learning theory, and the knowledge-based view of the firm.

本综述的目的是研究项目级管理控制系统(PMCS)的交互使用如何影响信息技术(IT)项目绩效。为了回答这个研究问题,我们将重点放在团队学习行为的机制、专业知识整合和项目经理利益相关者分析效能的概念上,以开发一个概念框架来解释PMCS的交互使用与IT项目绩效之间的关系。还考虑了组织对过程问责制的强调的上下文影响。这一概念框架是基于组织信息处理理论、组织学习理论和企业知识观的理论基础。
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引用次数: 1
A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion* 加拿大对原住民族与会计研究的看法:运用系统文献回顾促进探究与包容*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-08-03 DOI: 10.1111/1911-3838.12268
Camillo Lento, Irfan Butt, Merridee Bujaki, Nathaniel Anderson, Cheryl Ogima

This study uses a systematic literature review to explore academic research at the intersection of accounting and Indigenous peoples, focusing on the Canadian context. We systematically identified 15 English-language, peer-reviewed articles published in the review period of 1979–2019. We conducted detailed content and thematic analysis of the articles. Overall, we noted that research in this area is based upon archival documents or reviews of prior literature rather than qualitative or survey research methods. We found that much of the research has been driven by a small network of scholars, focusing primarily on themes of governmentality, imperialism, and accountability and control. In addition, research on Indigenous peoples and accounting in Canada has slowed over the past decade, which is inconsistent with global trends. Based on the systematic literature review, we offer specific, actionable recommendations to support inquiry and inclusion in the area of accounting and Indigenous peoples to move both research and society forward toward reconciliation. Our detailed recommendations aim to advance our understanding of the relationship between accounting and Indigenous peoples, foster an understanding of accountability issues relevant to Indigenous peoples in the Canadian accounting context, enhance support for Indigenous peoples studying business and accounting, and encourage Indigenous peoples to consider careers in accounting.

本研究采用系统的文献综述来探讨会计与土著人民交叉的学术研究,重点是加拿大的背景。我们系统地确定了1979-2019年期间发表的15篇英文同行评议文章。我们对文章进行了详细的内容分析和专题分析。总的来说,我们注意到这一领域的研究是基于档案文件或先前文献的评论,而不是定性或调查研究方法。我们发现,许多研究都是由一小群学者推动的,主要关注治理、帝国主义、问责制和控制等主题。此外,关于加拿大土著人民和会计的研究在过去十年中有所放缓,这与全球趋势不一致。基于系统的文献回顾,我们提供了具体的、可操作的建议,以支持会计和土著人民领域的调查和包容,推动研究和社会朝着和解的方向发展。我们的详细建议旨在增进我们对会计与土著人民之间关系的理解,促进对加拿大会计环境中与土著人民相关的问责问题的理解,加强对土著人民学习商业和会计的支持,并鼓励土著人民考虑从事会计职业。
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引用次数: 1
Explaining Investors' Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues versus Expenses* 解释投资者对增加收入的执着:对收入与支出差异反应的实验研究*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-08-02 DOI: 10.1111/1911-3838.12266
James Smith, Michael Wynes

Prior research has demonstrated that investors have differential reactions to revenue increases versus expense decreases in firms with positive earnings surprises. We use the experimental method to explain how this differential reaction is, at least in part, due to a heuristic-like process in investors' decision-making processes. Critical to our study, we further demonstrate that when revenue increases explain even a small portion of that surprise, investors make more positive judgments about the firm than one might expect. This somewhat surprising result occurs even though those same investors provide similar earnings forecasts for the next period, indicating that our results are not entirely caused by differential judgments regarding the persistence of the earnings surprise. These findings are consistent with the halo effect, a phenomenon described in psychology literature in which, when making evaluations, one's focus on a certain salient factor impacts assessments regarding other factors. This article helps to explain some of the complexities with individual investor behavior when evaluating the impact of changes in revenues and expenses. Specifically, investors' preference for revenue increases as compared to expense decreases is partially caused by biases that are not obvious to investors, making it difficult for them to adjust for these biases.

先前的研究表明,投资者对收入增加和支出减少的反应是不同的。我们使用实验方法来解释这种差异反应是如何的,至少部分是由于投资者决策过程中的启发式过程。对我们的研究至关重要的是,我们进一步证明,即使收入增长可以解释一小部分意外,投资者对公司的判断也会比人们预期的更加积极。尽管这些投资者对下一时期提供了类似的盈利预测,但这一结果还是有些令人惊讶,这表明我们的结果并不完全是由对盈利意外持续时间的不同判断造成的。这些发现与光环效应是一致的。光环效应是心理学文献中描述的一种现象,在进行评估时,一个人对某个突出因素的关注会影响对其他因素的评估。本文有助于解释在评估收入和支出变化的影响时个人投资者行为的一些复杂性。具体来说,投资者偏好收入增加而不是费用减少,部分原因是由于对投资者来说不明显的偏见,使他们难以调整这些偏见。
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引用次数: 0
To Be or Not to Be: Blockchain and the Future of Accounting and Auditing* 生存还是毁灭:区块链与会计与审计的未来*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12265
Olivier Desplebin, Gulliver Lux, Nicolas Petit

The purpose of this article is to study the potential impact of blockchain technology on accounting systems and businesses. Blockchain technology characteristics and operating modes have the potential to bring about innovations to the fields of accounting and auditing. After describing the function of blockchain technology, we examine potential accounting transformations and identify how the deployment of this technology might impact accountants and external auditors. To that end, we review the literature and take a prospective approach to the use of blockchain in accounting and auditing. Three major issues regarding the future of blockchain in accounting and auditing emerge: (i) the transformation of accounting techniques; (ii) main evolutions in accounting and auditing; and (iii) main evolutions in the work, skills, and education of auditors.

本文的目的是研究区块链技术对会计系统和业务的潜在影响。区块链的技术特点和运作模式有可能给会计和审计领域带来创新。在描述区块链技术的功能之后,我们将研究潜在的会计转换,并确定该技术的部署如何影响会计师和外部审计师。为此,我们回顾了文献,并采取前瞻性的方法来使用区块链在会计和审计。关于b区块链在会计和审计方面的未来,出现了三个主要问题:(1)会计技术的转变;(二)会计和审计的主要演变;(三)审核员工作、技能和教育的主要演变。
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引用次数: 19
OneFeather Mobile Wallet: A Digital Solution for Indigenous Peoples in Canada?* OneFeather移动钱包:加拿大原住民的数字解决方案?*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12263
Kin Lo, Fiana Liu, Johnson Huang

OneFeather is a real company located in British Columbia. The company aims to provide much-needed services to Indigenous peoples, specifically those in Canada. This case involves a proposed digital wallet specifically designed for the needs of Indigenous peoples in Canada. Students are tasked to consider how the digital wallet needs to consider the unique circumstances of Indigenous peoples, the applicable tax laws, the appropriate technological foundation for the product, and strategies to roll out the product and attract users.

OneFeather是一家位于不列颠哥伦比亚省的真实公司。该公司旨在为土著人民,特别是加拿大的土著人民提供急需的服务。这个案例涉及一个专门为加拿大土著人民的需求而设计的拟议数字钱包。学生们的任务是考虑数字钱包需要如何考虑土著人民的独特情况、适用的税法、产品的适当技术基础以及推出产品和吸引用户的策略。
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引用次数: 1
Financial Analysis in Banking: The Challenge of Segment Reporting* 银行业财务分析:分部报告的挑战*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12264
Long T. Bui, Michel Magnan, Rucsandra Moldovan

An equity analyst at Q&M Independent Research Corporation is assessing the financial and business prospects of two Canadian banks: Bank of Montréal and Canadian Imperial Bank of Commerce. Relying on recent information provided in the financial statements and proxy circulars from both banks, the analyst faces some challenges in performing a prospective analysis, a key input to any valuation model. The case highlights the cost-benefit analysis of disclosure that banks may perform when applying IFRS 8 – Operating Segments. The case also illustrates the challenges that segment disclosure poses to financial analysts and investors as they attempt to forecast a bank's earnings and to perform a valuation. Furthermore, the case develops the process by which a bank's business model is linked with its financial reporting and, ultimately, its valuation.

Q&M独立研究公司(Q&M Independent Research Corporation)的一位股票分析师正在评估两家加拿大银行的财务和商业前景:蒙塔姆银行和加拿大帝国商业银行。根据两家银行的财务报表和代理通知中提供的最新信息,分析师在进行前瞻性分析时面临一些挑战,而前瞻性分析是任何估值模型的关键输入。该案例突出了银行在应用《国际财务报告准则第8号——经营分部》时可能进行的披露的成本效益分析。该案例还说明,在金融分析师和投资者试图预测一家银行的盈利并进行估值时,部门信息披露给他们带来了挑战。此外,该案例还揭示了银行的业务模式与其财务报告,并最终与其估值相关联的过程。
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引用次数: 0
Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则(FRAS)加拿大角
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2021-06-09 DOI: 10.1111/1911-3838.12256
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引用次数: 0
期刊
Accounting Perspectives
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