S. J. GRAY
Towards a Theory of Cultural Influence on the
Development of Accounting Systems
Internationally
Research has shown that accounting follows different patterns in different
parts of the world. There have been claims that national systems are
determined by environmental factors. In this context, cultural factors have
not been fully considered. This paper proposes four hypotheses on the
relationship between identified cultural characteristics and the development
of accounting systems, the regulation of the accounting profession and
attitudes towards financial management and disclosure. The hypotheses are
not operationalized, and empirical tests have not been carried out. They
are proposed here as a first step in the development of a theory of cultural
influence on the development of accounting systems.
Key words: Accounting policies; Culture; Financial reporting.
This paper explores the extent to which international diiferences in accounting, with
specific reference to corporate financial reporting systems, may be explained and
predicted by differences in cultural factors.
While prior research has shown that there are different patterns of accounting
internationally and that the development of national systems tends to be a function
of environmental factors, it is a matter of some controversy as to the identification
of the patterns and influential factors involved (Mueller, 1967; Zeff, 1971; Radebaugh,
1975; Nair and Frank, 1980; Nobes, 1983). In this context the significance of culture
does not appear to have been fully appreciated and thus the purpose of this paper
is to propose a framework which links culture with the development of accounting
systems internationally.
The first section of the paper reviews prior research on international classification
and the influence of environmental factors. The second section addresses the
significance of the cultural dimension and its application to accounting. The third
section proposes a framework and develops hypotheses linking culture with the
development of accounting attitudes and systems internationally, based on the cross-
cultural work of Hofstede (1980, 1983). In the fourth section some culture area
classifications are proposed. They have been developed on a judgmental basis, in the
context of combinations of accounting attitudes or 'values' which determine (a) the
authority for and enforcement of accounting systems, and (b) the measurement and
disclosure characteristics of accounting systems.
S. J. GRAY is a Professor of Accounting, University of Glasgow, Scotland.
ABACUS
INTERNATIONAL CLASSIFICATION AND ENVIRONMENTAL FACTORS
Comparative accounting research has provided an enhanced awareness of the influence
of environmental factors on accounting development (e.g., Mueller, 1967; Zefl', 1971;
Radebaugh, 1975; Choi and Mueller, 1984; Nobes, 1984; Arpan and Radebaugh,
1985; Nobes and Parker, 1985). This research has contributed to a growing realization
that fundamentally.
This document summarizes a research paper that evaluated the effects of accounting history on financial accounting. It discusses how studying accounting history can help accounting practitioners better understand financial accounting in practice and their roles. It explores the implications of both mainstream and critical approaches to accounting history. Regarding the mainstream approach, the document states that practitioners gain a broader perspective on topics like capital markets, accounting standards, double-entry bookkeeping, and taxation. Regarding the critical approach, it notes that practitioners can recognize how accounting has been used to advantage some groups over others and look for alternative accounting systems. The document recommends emphasizing accounting history education for practitioners.
This document discusses viewing accounting as a social and institutional practice rather than merely a technical one. It summarizes the key aspects of this view, including accounting as a technique that can transform activities, the rationales and language of accounting, and how the domain of accounting is constituted. The document also proposes a framework for future studies to explore accounting change using concepts like problematization, epistemic communities, and institutional thinking. This framework aims to provide a more comprehensive understanding of how and why specific accounting reforms occur.
The document reviews existing accounting research that focuses on either individual shareholders or aggregate shareholder behavior in capital markets. It argues these approaches emphasize private interests and do not adequately consider the social and political context. The document proposes a "political economy of accounting" approach that examines accounting within its economic, social, and political environment, and subjects assumptions like the importance of shareholders to critical scrutiny. This could provide insights into how accounting systems operate and how to design reports to potentially improve social welfare.
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research Bridgi.docxmakdul
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research: Bridging the conceptual, theoretical, and methodological. Thousand Oaks, CA: Sage Publications.
Chapter 1, “Qualitative Research: An Opening Orientation” (pp. 1–31)
Erickson, F. (2011). Chapter 3: A history of qualitative inquiry in social and educational research. In N. K. Denzin, & Y. S. Lincoln (Eds.), The SAGE handbook of qualitative research (4th ed., pp. 43–58). Thousand Oaks, CA: Sage Publications.
Denzin, N. K., & Lincoln, Y.S. (2013). Chapter 1: Introduction: The discipline and practice of qualitative research. In The landscape of qualitative research (4th ed., pp. 1–44). Thousand Oaks, CA: Sage Publications. Retrieved from http://www.sagepub.com/sites/default/files/upm-binaries/17670_Chapter1.pdf
Yob, I., & Brewer, P. (n.d.). Working toward the common good: An online university's perspectives on social change, 1-25.
The Disadvantages of Converging U.S. GAAP with IFRS
Diann Delnicki
Lindsey Garcia
Brian post
Dennis roth
Why convergence isn’t viable
Financial impact on small and medium sized enterprises (SMEs) and domestic corporations
Issues resulting from differences in interpretation and application of principles-based standards
Cultural differences between countries that result in inherent differences in accounting standards
Inability of boards to agree on how to converge in several critical areas
Impact on constituents (i.e. investors, corporate management, etc.)
Granting of monopoly-like power to the IASB
Will never truly create the ability to compare financial results of companies in different countries
Financial impact on SMEs and domestic corporations
Total cost of transition for U.S. companies could exceed $8 billion
Transition costs for SMEs will average $420,000
Increased annual costs of .125% to .13% (IFRS.com)
Imposition of standards on domestic corporation that do not have access to or need for foreign capital
2008 SEC study showed that the “largest U.S. registrants that adopt IFRS early would incur about $32 million per company in additional costs for their first IFRS-prepared annual reports” (IFRS.com)
Employee reeducation and training costs
Financial impact of changing accounting systems and procedures
Differences in interpretation and application of principles-based standards
Creates inconsistencies of reporting even within the same industry with similar information, for example, with timing of revenue recognition (Anderson).
IFRS standards are more open to interpretation which can cause differences in the way those standards are applied by accountants
Creates difficulty when comparing results for businesses within industries
More substantial disclosures will be required so users can assess how standards were applied
U.S. GAAP is considered the gold standard of financial reporting, known for its rules and guidelines, whereas IFRS is less detailed due to the effort to achieve global standards
Cultural differences between countries
Cult ...
This document discusses the evolution and development of accounting theories. It traces the origins of accounting to ancient civilizations like Mesopotamia and discusses early systems used in places like Greece, Rome, China, and the Middle Ages. A key development was the emergence of the "charge and discharge" system of accounting during this time period. Another important development was the introduction of double-entry bookkeeping in Italy in the 13th-14th centuries, which helped address limitations of earlier single-entry systems. The document also examines modern accounting theories and frameworks established by bodies like the IASB and discusses ongoing growth and changes in accounting standards and practices.
Measuring the Dynamics of Financial Deepening and Economic Growth in Nigeria,...iosrjce
The study examined the relationship between financial deepening and economic growth for the
period 1981 to 2013 using empirical evidence from Nigeria. The Engel-Granger two-step cointegration
procedures and Error Correction Model (ECM) were used as the method of estimation. The analyses of
residuals of the OLS regression showed evidence in favour of cointegration between financial deepening and
economic growth. Similarly, estimates from the error correction model provide evidence to show that financial
deepening indicators and GDP series converge to a long-run equilibrium at a reasonably fast rate. The result
points to the fact that the deepening of the financial system can engineer the Nigerian economy to greater
growth.
Measuring the Dynamics of Financial Deepening and Economic Growth in Nigeria,...iosrjce
The study examined the relationship between financial deepening and economic growth for the
period 1981 to 2013 using empirical evidence from Nigeria. The Engel-Granger two-step cointegration
procedures and Error Correction Model (ECM) were used as the method of estimation. The analyses of
residuals of the OLS regression showed evidence in favour of cointegration between financial deepening and
economic growth. Similarly, estimates from the error correction model provide evidence to show that financial
deepening indicators and GDP series converge to a long-run equilibrium at a reasonably fast rate. The result
points to the fact that the deepening of the financial system can engineer the Nigerian economy to greater
growth.
This document discusses financial restructuring in the Organization of Eastern Caribbean States countries. It notes that as economies develop, non-bank financial institutions have begun competing with banks by offering similar retail and wholesale services. This has led to a shift away from bank dominance in financial intermediation to non-banks. The document examines this process of financial restructuring and discusses some associated policy issues regarding the development of financial systems in these countries.
This document summarizes a research paper that evaluated the effects of accounting history on financial accounting. It discusses how studying accounting history can help accounting practitioners better understand financial accounting in practice and their roles. It explores the implications of both mainstream and critical approaches to accounting history. Regarding the mainstream approach, the document states that practitioners gain a broader perspective on topics like capital markets, accounting standards, double-entry bookkeeping, and taxation. Regarding the critical approach, it notes that practitioners can recognize how accounting has been used to advantage some groups over others and look for alternative accounting systems. The document recommends emphasizing accounting history education for practitioners.
This document discusses viewing accounting as a social and institutional practice rather than merely a technical one. It summarizes the key aspects of this view, including accounting as a technique that can transform activities, the rationales and language of accounting, and how the domain of accounting is constituted. The document also proposes a framework for future studies to explore accounting change using concepts like problematization, epistemic communities, and institutional thinking. This framework aims to provide a more comprehensive understanding of how and why specific accounting reforms occur.
The document reviews existing accounting research that focuses on either individual shareholders or aggregate shareholder behavior in capital markets. It argues these approaches emphasize private interests and do not adequately consider the social and political context. The document proposes a "political economy of accounting" approach that examines accounting within its economic, social, and political environment, and subjects assumptions like the importance of shareholders to critical scrutiny. This could provide insights into how accounting systems operate and how to design reports to potentially improve social welfare.
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research Bridgi.docxmakdul
Ravitch, S. M., & Carl, N. M. (2016). Qualitative research: Bridging the conceptual, theoretical, and methodological. Thousand Oaks, CA: Sage Publications.
Chapter 1, “Qualitative Research: An Opening Orientation” (pp. 1–31)
Erickson, F. (2011). Chapter 3: A history of qualitative inquiry in social and educational research. In N. K. Denzin, & Y. S. Lincoln (Eds.), The SAGE handbook of qualitative research (4th ed., pp. 43–58). Thousand Oaks, CA: Sage Publications.
Denzin, N. K., & Lincoln, Y.S. (2013). Chapter 1: Introduction: The discipline and practice of qualitative research. In The landscape of qualitative research (4th ed., pp. 1–44). Thousand Oaks, CA: Sage Publications. Retrieved from http://www.sagepub.com/sites/default/files/upm-binaries/17670_Chapter1.pdf
Yob, I., & Brewer, P. (n.d.). Working toward the common good: An online university's perspectives on social change, 1-25.
The Disadvantages of Converging U.S. GAAP with IFRS
Diann Delnicki
Lindsey Garcia
Brian post
Dennis roth
Why convergence isn’t viable
Financial impact on small and medium sized enterprises (SMEs) and domestic corporations
Issues resulting from differences in interpretation and application of principles-based standards
Cultural differences between countries that result in inherent differences in accounting standards
Inability of boards to agree on how to converge in several critical areas
Impact on constituents (i.e. investors, corporate management, etc.)
Granting of monopoly-like power to the IASB
Will never truly create the ability to compare financial results of companies in different countries
Financial impact on SMEs and domestic corporations
Total cost of transition for U.S. companies could exceed $8 billion
Transition costs for SMEs will average $420,000
Increased annual costs of .125% to .13% (IFRS.com)
Imposition of standards on domestic corporation that do not have access to or need for foreign capital
2008 SEC study showed that the “largest U.S. registrants that adopt IFRS early would incur about $32 million per company in additional costs for their first IFRS-prepared annual reports” (IFRS.com)
Employee reeducation and training costs
Financial impact of changing accounting systems and procedures
Differences in interpretation and application of principles-based standards
Creates inconsistencies of reporting even within the same industry with similar information, for example, with timing of revenue recognition (Anderson).
IFRS standards are more open to interpretation which can cause differences in the way those standards are applied by accountants
Creates difficulty when comparing results for businesses within industries
More substantial disclosures will be required so users can assess how standards were applied
U.S. GAAP is considered the gold standard of financial reporting, known for its rules and guidelines, whereas IFRS is less detailed due to the effort to achieve global standards
Cultural differences between countries
Cult ...
This document discusses the evolution and development of accounting theories. It traces the origins of accounting to ancient civilizations like Mesopotamia and discusses early systems used in places like Greece, Rome, China, and the Middle Ages. A key development was the emergence of the "charge and discharge" system of accounting during this time period. Another important development was the introduction of double-entry bookkeeping in Italy in the 13th-14th centuries, which helped address limitations of earlier single-entry systems. The document also examines modern accounting theories and frameworks established by bodies like the IASB and discusses ongoing growth and changes in accounting standards and practices.
Measuring the Dynamics of Financial Deepening and Economic Growth in Nigeria,...iosrjce
The study examined the relationship between financial deepening and economic growth for the
period 1981 to 2013 using empirical evidence from Nigeria. The Engel-Granger two-step cointegration
procedures and Error Correction Model (ECM) were used as the method of estimation. The analyses of
residuals of the OLS regression showed evidence in favour of cointegration between financial deepening and
economic growth. Similarly, estimates from the error correction model provide evidence to show that financial
deepening indicators and GDP series converge to a long-run equilibrium at a reasonably fast rate. The result
points to the fact that the deepening of the financial system can engineer the Nigerian economy to greater
growth.
Measuring the Dynamics of Financial Deepening and Economic Growth in Nigeria,...iosrjce
The study examined the relationship between financial deepening and economic growth for the
period 1981 to 2013 using empirical evidence from Nigeria. The Engel-Granger two-step cointegration
procedures and Error Correction Model (ECM) were used as the method of estimation. The analyses of
residuals of the OLS regression showed evidence in favour of cointegration between financial deepening and
economic growth. Similarly, estimates from the error correction model provide evidence to show that financial
deepening indicators and GDP series converge to a long-run equilibrium at a reasonably fast rate. The result
points to the fact that the deepening of the financial system can engineer the Nigerian economy to greater
growth.
This document discusses financial restructuring in the Organization of Eastern Caribbean States countries. It notes that as economies develop, non-bank financial institutions have begun competing with banks by offering similar retail and wholesale services. This has led to a shift away from bank dominance in financial intermediation to non-banks. The document examines this process of financial restructuring and discusses some associated policy issues regarding the development of financial systems in these countries.
This document provides an analysis of governance indicators. It begins with an abstract that discusses the increased interest in countries' governance from investors, aid donors, and researchers. Section 1 introduces the topic and explains that the paper will review commonly used governance indicators and discuss their use and usefulness. Section 2 discusses the need for governance indicators and defines governance. It argues that governance is important for economic performance and policy effectiveness. The document concludes that while governance indicators are a useful tool, they should be supplemented with other information sources.
In the following article, Christopher Nobes suggests that there ar.docxcoubroughcosta
In the following article, Christopher Nobes suggests that there are several reasons for the differences in accounting systems throughout the world. Read the article and write a two page report on the following: (1) Identify two reasons for differences in accounting systems around the world, according to Nobes. (2) State your own opinion about what the author is saying. (3) Write a prediction of the future: Think ahead ten years from now. Prepare a classification of accounting systems that you think will exist then. What factors motivate your particular classification?
The article first examines the existing modelling literature, which contains a large number of suggested reasons for international differences in accounting. After examining terminological problems, a preliminary parsimonious model is developed to explain the initial split of accounting systems into two classes. The term 'accounting system' is used here to mean the financial reporting practices used by an enterprise. A country might exhibit the use of several such systems in any one year or over time. Consequently, it should be systems and not countries that are classified. The model proposes a two-way classification using two variables: the strengths of equity markets and the degree of cultural dominance. Implications for classifiers and rule-makers are suggested.
Key words: Classification; International accounting.
INTRODUCTION AND PREVIOUS MODELLING
Many reasons have been suggested in the literature for international differences in financial reporting. Some authors state that they are merely listing plausible reasons; few provide precise hypotheses or tests of them, as noted by Meek and Saudagaran (1990). Wallace and Gernon (1991) complain about the lack of theory in international comparative accounting. This article seeks to address this.
The literature (e.g., Choi and Mueller, 1992, ch. 2; Radebaugh and Gray, 1993, ch. 3; Belkaoui, 1995, ch. 2; Nobes and Parker, 1995, ch. 1) offers a large number of possible reasons for international differences (see Table 1) but no general theory linking the factors. Schweikart (1985) and Harrison and McKinnon (1986) provide some elements of a general theory, without specifying which factors are major explanatory variables for accounting practices. Two somewhat similar theoretical models of the reasons for accounting differences are those of Gray (1988) and of Doupnik and Salter (1995; hereafter DS). Gray suggests a model based on cultural factors, as examined later. DS provide a synthesis of previous discussions, leading to a framework, which is simplified here as in Figure 1 so that an alternative can be proposed later. One difficulty emerging from Figure 1 is that four of DS's ten variables (see Table 2) are cultural (based on Gray) and six are institutional, but culture is seen as giving rise to the institutions. This suggests the possibility of double counting. A related difficulty with DS is that there is no attempt to connect their.
Assignment Of Responsibilities And Fiscal FederalismAshley Carter
This document discusses political decision structures in fiscal federalism. It addresses the assignment of functions and revenue sources between different levels of government. Specifically, it examines how to assign responsibilities for public goods, redistribution, and stabilization across local, state/regional, and national governments. It also considers how to assign revenue sources in ways that balance autonomy versus equalization across jurisdictions. The document outlines different models like the Swiss and German approaches and debates issues like fiscal competition and disparities.
This document summarizes an economic study analyzing factors influencing economic growth in Latin America over the past century. The study uses a two-equation model to examine the impact of physical and human capital accumulation, trade openness, and macroeconomic stability on GDP per capita growth and investment rates in six large Latin American economies from 1900-2004. The model finds that capital accumulation was a key driver of long-term growth, but also finds an overall negative relationship between trade openness and GDP growth, though openness positively impacted growth through higher investment. Additionally, the study finds macroeconomic instability significantly hampered economic growth in the region.
This document summarizes a study examining changes to accounting in Malaysia following the end of the New Economic Policy era in the mid-1980s up until the 1997 Asian Financial Crisis. It finds that while several changes occurred superficially, such as amendments to the Companies Act and the establishment of the Malaysian Accounting Standards Board, these changes lacked real enforcement and the accounting profession remained inadequately regulated. By applying a political economic theory of accounting, the study argues these superficial changes were consistent with Malaysia's social, economic, and political environment which was supported by the elite class.
This document summarizes a research journal article that examines the determinants of fiscal growth in Jordan. The study uses time series data from 1982-2010 to analyze the relationships between fiscal growth rates and several independent variables, including available liquidity in banking, private sector credit rates, stock market capitalization, and government fiscal policy. The study found positive statistical relationships between fiscal growth and the first three variables, but did not prove an impact of fiscal policy. It recommends policies to encourage bank mergers, intellectual property rights, and coordinating fiscal and monetary policies to link them with economic growth.
Working together for effective natural resource governance? Considering risk and context in the relationship between horizontal and vertical accountability mechanisms.
This quantitative analysis report summarizes 16 literature reviews on various economic topics. The reviews analyzed studies on topics such as hypermarket retail store efficiency in Portugal, entrepreneurial environment in Sudan, foreign direct investment in India, and determinants of bank performance in Latin America. The report also includes a descriptive data analysis of FDI, GDP, M2, and human expenditure for a country, as well as regression analysis relating these variables. References are provided for the literature reviewed.
The document discusses accounting changes in Malaysia following the end of the New Economic Policy era in the mid-1980s. It describes three key changes: 1) Amendments to the Companies Act in 1985 that increased disclosure requirements; 2) The activation of the Malaysian Institute of Accountants in 1987 to regulate the accounting profession; 3) The establishment of the Malaysian Accounting Standards Board in 1997 to set accounting standards, taking over this role from the Malaysian Institute of Accountants. The article aims to analyze these changes and the state of accounting in Malaysia during this period using a political economy of accounting framework.
r The Impact of Social Policy Pranab Chatterjee an.docxaudeleypearl
r
The Impact of
Social Policy
Pranab Chatterjee and Diwakar Vadapalli
'"I·-\ere is increasing recognition today that social policies and programs
should be carefully evaluated to determine whether they do, in fact,
meet their stated objectives. Althongh it has often been assumed that social
policies have a positive impact, this assumption has been called into question
by many critics of government social programs. This chapter discusses the
ways in which the impact of social policies can be assessed. It describes the
principles and techniques used in different types of evaluation. Although
evaluation research has become increasingly sophisticated, values and ideolo
gies continue to play an important role in deciding which policy approaches
work best.
___________ The logic of Bmpact Analysis
Rossi and Freeman (1985, 1993) and Rossi, Lipsey, and Freeman (2004)
observe that there are four phases of social policy evaluation. These are
needs assessment, selection of a program to respond to needs, impact evalu
ation, and cost-benefit analysis. Upon outlining the four phases of evalua
tion, they discuss many experimental, quasi-experimental, and time-series
designs that can be used for program evaluation. Mohr (1995) singled out
the idea of impact evaluation and called it an attempt to isolate the direct
effects of a policy (or, more precisely, a program derived from a policy) apart
from any confounding environmental effects. Earlier, Suchman (1967) sng
gested tbat a program is a form of social experiment, and any evaluation of
it leads to the conclusion tbat the program does or does not produce given
social ends. Following Suchrnan's ideas, Riecken and Baruch (1974) listed
ways of evaluating the impact of social experiments, many of which can be
construed as preludes to new forms of social policy. Schalock (2001), using
83
84
I
THE NATURE OF SOCIAL POLICY
T
these contributions, defined outcome-based evaluation as evaluation that
uses valued and objective person- and organization-referenced outcon1es to
analyze a program's effectiveness, impact, or efficiency. Snchman (1967), in
his earlier work, had stated that, if any one program does not produce given
social ends, one should conclude that it is a case of program failure.
However, if it seems that a substantial number of programs, all similar
in nature, do not produce given ends, then it indicates a case of theory fail
ure. In other words, the theory that generated the programs (as interven
tions to bring about a change) has been developed on faulty premises.
The groundwork of Rossi and Suchman on impact analysis (both of
social programs and of the parent policies or theories on which they rest) is
based on the assumption that quantitative analysis and multivariate design
will produce knowledge about the impact of social policies and programs.
Ask a typical policy analyst, academic, or program-administrator about the
impact of social ...
The document discusses the importance of considering context in corporate social responsibility (CSR) research, particularly for developing countries. It focuses on three key contextual issues that influence CSR and CSR reporting: political ideology and state control in China, cultural understandings in the Middle East, and the impact of historical economic context in Sri Lanka. The document argues that CSR research often fails to fully investigate these important contextual factors and instead relies on theories developed from Western contexts, which may not apply to developing countries with very different socio-political environments.
Brennan, Niamh and Marston, Claire [1999] A Comparative Analysis of Required ...Prof Niamh M. Brennan
This paper explores the extent to which there are significant differences in disclosure requirements under US, UK, international accounting standards. Previous research into international disclosure diversity has focused on an analysis of disclosure practices in different countries rather than on disclosures required by regulations in different countries.
Financial disclosures required by UK professional regulations and by International Accounting Standards (IASs) are summarised and classified using Barth and Murphy’s (1994) categorisation by purpose of disclosure and by category and subject. US, UK and international required disclosures are compared and areas of divergence are highlighted.
Although differences in required disclosures between the three regulatory regimes are evident from the analysis, these differences are not significant in the multivariate models tested. A notable difference is greater required disclosures in the UK/IASs concerning entity structures (business combinations, consolidations, segmental reporting etc.).A greater proportion of US required disclosures address risks and potentials and assess returns. A much greater proportion of UK/IASs disclosures related to items recognised in accounts.
The Financial Accounting Standards Board is currently examining the issue of disclosure effectiveness in the US. By highlighting areas of diversity in required disclosures in the US, UK and internationally this study will add insights to this discussion of disclosure effectiveness.
There are diverse ideas about governance around the world, and this paper studies them through the following questions: (a) what does the available evidence tell us about the political and institutional requirements for sustained economic growth? (b) What do we need from the state to secure growth? (c) How do a country’s internal characteristics support or impede its growth? (d) How does the external environment of a country influence its economic growth prospects? These elements are then put together into a model of growth, from which we derive conclusions about governance arrangements. Thus the paper outlines a simple framework within which to think about the political economy of growth that can be summed up in five points: good government, with secure political conditions; credible macroeconomic stability; savings and investment high enough to sustain adequate growth; openness to the world economy; and the discipline of external engagement. It then argues that the growth model needs to be underpinned by suitable governance arrangements, and suggests that good governance has two main elements, each quite complex in practice, namely: protection of property rights, and accountability of government.
Authored by: Paul Hare
Published in 2007
Assessing Empirical Research In Managerial Accounting A Value-Based Manageme...Andrea Erdman
This document provides an overview and critical review of empirical research in managerial accounting using a value-based management framework. It discusses how managerial accounting practice and research has evolved over time, from a traditional focus on cost determination and budgetary control to a more strategic emphasis on value creation. The paper outlines a six-step value-based management framework and discusses how it relates to prior conceptual models in managerial accounting research. It notes that empirical research in managerial accounting has been driven by changes in practice, leading to both benefits and limitations in the literature.
The document summarizes key findings from environmental module case studies conducted as part of the Roles of Agriculture Project. The case studies examined the social, economic, and environmental roles of agriculture in 11 countries. The environmental module reports assessed agricultural externalities at the national level and conducted site-specific studies to quantify the value of externalities. The reports found common pressures influencing externalities, including globalization, policy reforms, technology advances, and price changes. Countries employed various policy responses to manage externalities, such as extension programs and regulatory measures. Site studies employed methods like contingent valuation and hedonic pricing to measure the value of positive and negative externalities. Key lessons included the need for more data on environmental impacts and capturing externalities at
(Sesión 3) lectura 2 dutrenit & puchet, book of kulhman&ordonez, fin...Alberto Aguayo Lara
This document discusses tensions in Mexico's science, technology, and innovation (STI) policy by examining the country's trajectory of institution building for STI and interactions between its innovation practice, policy, and theory.
Mexico has made long-term efforts to develop STI institutions since the 1930s, but financial support has remained low, below 0.5% of GDP. While a 2002 law strengthened STI governance, recommendations from mainstream models may not fit Mexico's conditions. Rules and actions forming Mexico's innovation system are shaped both by practice and by laws and policies, creating tensions. Analyzing how these can harmoniously "dance together" is key to strengthening Mexico's national innovation system.
The document analyzes the relationship between governance and economic growth in Africa. It finds that improving governance, as measured by a composite index constructed from World Bank indicators, has a significant positive impact on economic growth. Specifically, a 1% improvement in the governance index is estimated to increase real GDP by 1.7% based on data from 44 African countries from 2000 to 2015. Countries that improved their governance indicators the most, such as Rwanda, Angola, and Ethiopia, experienced stronger economic growth. Therefore, strengthening governance is presented as an effective way for African countries to boost economic growth with relatively low financial costs.
Determinants of Corporate SocialResponsibility Disclosure .docxduketjoy27252
Determinants of Corporate Social
Responsibility Disclosure Ratings
by Spanish Listed Firms Carmelo Reverte
ABSTRACT. The aim of this paper is to analyze whether
a number of firm and industry characteristics, as well as
media exposure, are potential determinants of corporate
social responsibility (CSR) disclosure practices by Spanish
listed firms. Empirical studies have shown that CSR dis-
closure activism varies across companies, industries, and
time (Gray et al., Accounting, Auditing & Accountability
Journal 8(2), 47–77, 1995; Journal of Business Finance &
Accounting 28(3/4), 327–356, 2001; Hackston and Milne,
Accounting, Auditing & Accountability Journal 9(1), 77–108,
1996; Cormier and Magnan, Journal of International Finan-
cial Management and Accounting 1(2), 171–195, 2003; Cor-
mier et al., European Accounting Review 14(1), 3–39, 2005),
which is usually justified by reference to several theoretical
constructs, such as the legitimacy, stakeholder, and agency
theories. Our findings evidence that firms with higher
CSR ratings present a statistically significant larger size and
a higher media exposure, and belong to more environ-
mentally sensitive industries, as compared to firms with
lower CSR ratings. However, neither profitability nor
leverage seem to explain differences in CSR disclosure
practices between Spanish listed firms. The most influen-
tial variable for explaining firms’ variation in CSR ratings is
media exposure, followed by size and industry. Therefore,
it seems that the legitimacy theory, as captured by those
variables related to public or social visibility, is the most
relevant theory for explaining CSR disclosure practices of
Spanish listed firms.
KEY WORDS: corporate social responsibility disclosure,
Spain
Introduction
Over the last few decades there has been a growing
public awareness of the role of corporations in
society. Many of the firms which have been credited
with contributing to economic and technological
progress have been criticized for creating social
problems. Issues such as pollution, waste, resource
depletion, product quality and safety, the rights and
status of workers, and the power of large corpora-
tions have become the focus of increasing attention
and concern. In this context, companies have been
increasingly urged to become accountable to a wider
audience than shareholder and creditor groups. As a
matter of fact, public awareness and interest in
environmental and social issues and increased
attention in mass media have resulted in more social
disclosures from corporations in the last two decades
(Deegan and Gordon, 1996; Gray et al., 1995;
Hooghiemstra, 2000; Kolk, 2003). In the European
Union context, the publication of the Green Paper
(2001) by the European Commission launched a
wide debate on how the EU could promote cor-
porate social responsibility (CSR). Although there is
still no universal definition of CSR (Godfrey and
Hatch, 2007), mos.
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mba 6941 unit VIII reflection Paper.doc
Running Head: THE PROJECT CLOSURE PHASE 1 THE PROJECT CLOSURE PHASE
2
The Project Closure Phase William Fiedler Columbia Southern University The Project Closure Phase Inside this paperwork, I am going to make a discussion regarding the closing project. I will also extend to discussing the lesson learned towards the end of the project. 1 THE FOURTH AND LAST PROJECT LIFECYCLE STAGE IS THE PROJECT CLOSURE PHASE. IT IS IN THIS STAGE THAT YOU WILL BE ABLE TO YOUR PROJECT FORMALLY CLOSES AFTER THE REPORT SUCCESS LEVEL OF THE SPONSOR YOU HAVE. The exercises that are needed in closing the task in brought in to be by the Project Closure Report and this guarantees the project a conclusion that is embraced productively and comfortably. Once the report is brought into action and acknowledged by the individuals, the reports of the completion of the inside exercises indicated are attempted (Larson, 2014). As a result, the project closure comes into effect formally. 1 AFTER THE CLOSING OF THE TASK IN A PERIOD OF AT LEAST ONE TO THREE MONTHS, THE BUSINESS IS BELIEVED TO START GAINING THE ADVANTAGES GIVEN BY THE PROJECT WHICH MAKE IT MORE ESSENTIAL TO ALLUDE THE POST IMPLEMENTATION REVIEW (PIR) EVALUATION. This provides the business with a wide range of view towards recognizing its achievements level of different tasks as well as offer the education on the future projects that will arise.
2 PROCESS FOR CLOSING THE PROJECT THE PROJECT TRANSITION TASK CONTROL DOCUMENT WILL RECORD THE VICTORIES AND DISAPPOINTMENTS OF THE TASK. It gives a chronicled record of the orchestrated and unique spending plan and schedule, proposals for future endeavors of practically identical size and unpredictability, information on staffing and aptitudes used to meet errand targets and destinations, how the client wants were managed, exercises learned, and an official undertaking close down. One reason for the conclusion understanding system is to offer the sellers a formal warning to the structures that may have been created which has a high expectation that is elegant and commendable or that may have been rejected as a result. If the business does not meet its goals, it ought to make the amendment that hinders them from this achievement, and the individual or the dealer responsible for this should try to fix or eradicate any errors that may have caused it with a formal affirmation (Larson, 2014).
Before the closure of the agreement, all the minor things are fixed, and the competed expectation is to strike the depressed. Over rages of errands, the world has audited quality performance, and the vendor was allowed to influence chan.
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media exposure, are potential determinants of corporate
social responsibility (CSR) disclosure practices by Spanish
listed firms. Empirical studies have shown that CSR dis-
closure activism varies across companies, industries, and
time (Gray et al., Accounting, Auditing & Accountability
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relevant theory for explaining CSR disclosure practices of
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KEY WORDS: corporate social responsibility disclosure,
Spain
Introduction
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mba 6941 unit VIII reflection Paper.doc
Running Head: THE PROJECT CLOSURE PHASE 1 THE PROJECT CLOSURE PHASE
2
The Project Closure Phase William Fiedler Columbia Southern University The Project Closure Phase Inside this paperwork, I am going to make a discussion regarding the closing project. I will also extend to discussing the lesson learned towards the end of the project. 1 THE FOURTH AND LAST PROJECT LIFECYCLE STAGE IS THE PROJECT CLOSURE PHASE. IT IS IN THIS STAGE THAT YOU WILL BE ABLE TO YOUR PROJECT FORMALLY CLOSES AFTER THE REPORT SUCCESS LEVEL OF THE SPONSOR YOU HAVE. The exercises that are needed in closing the task in brought in to be by the Project Closure Report and this guarantees the project a conclusion that is embraced productively and comfortably. Once the report is brought into action and acknowledged by the individuals, the reports of the completion of the inside exercises indicated are attempted (Larson, 2014). As a result, the project closure comes into effect formally. 1 AFTER THE CLOSING OF THE TASK IN A PERIOD OF AT LEAST ONE TO THREE MONTHS, THE BUSINESS IS BELIEVED TO START GAINING THE ADVANTAGES GIVEN BY THE PROJECT WHICH MAKE IT MORE ESSENTIAL TO ALLUDE THE POST IMPLEMENTATION REVIEW (PIR) EVALUATION. This provides the business with a wide range of view towards recognizing its achievements level of different tasks as well as offer the education on the future projects that will arise.
2 PROCESS FOR CLOSING THE PROJECT THE PROJECT TRANSITION TASK CONTROL DOCUMENT WILL RECORD THE VICTORIES AND DISAPPOINTMENTS OF THE TASK. It gives a chronicled record of the orchestrated and unique spending plan and schedule, proposals for future endeavors of practically identical size and unpredictability, information on staffing and aptitudes used to meet errand targets and destinations, how the client wants were managed, exercises learned, and an official undertaking close down. One reason for the conclusion understanding system is to offer the sellers a formal warning to the structures that may have been created which has a high expectation that is elegant and commendable or that may have been rejected as a result. If the business does not meet its goals, it ought to make the amendment that hinders them from this achievement, and the individual or the dealer responsible for this should try to fix or eradicate any errors that may have caused it with a formal affirmation (Larson, 2014).
Before the closure of the agreement, all the minor things are fixed, and the competed expectation is to strike the depressed. Over rages of errands, the world has audited quality performance, and the vendor was allowed to influence chan.
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Safety Management System
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SMS-1
Jeffrey D Carpenter, CSP
Columbia Southern University
The International Air Transport Association defines a Safety Management System (SMS) as being a systematic approach to managing safety, including the necessary organizational structures, accountabilities, policies and procedures.
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SMS-2
2
This is a risk based approach to the safety management throughout the organization
Safety Management System
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SMS-3
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Safety Management System
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Safety Management System
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SMS-5
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The Four SMS Components
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Sajan Thapa
1) Allegory suggests that enlightenment or education work the same way whereby they expand the growth of ideas. Educational institutions limit the knowledge given to students despite tutor sharing the educational knowledge to their respective students. Nevertheless, the allegory also suggests people should become opportunistic by taking advantage of any favorable opportunity. Enlightenment or education is sharing of knowledge because individuals learn from you and vice versa. Finally, knowing the reality is very important in our life. Therefore, knowledge acquired from enlightenment or education is powerful and by stripping it from individuals cute their view of the reality.Furthermore, allegory deems education to be a masterpiece of brain expansion where the generation of ideas and skill sets. In this case representation of knowledge has been symbolized by “Light” to mean that an enlightened individual who is educated is enlightened. In this summary, we can say that human in their superiority of knowledge, idea, and information they are free to be free thinkers without getting stuck in anything. This builds the strength and analogy of “enlightenment.”
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Sajan thapa
2) Being a philosopher, Socrates believed that philosophy was the most important above everything else. His examining and thinking about life spilled out into the lives of others, and he believed that they would all die someday. Believing that philosophy is the love of wisdom, Socrates stated that a life without a philosophy that is ‘unexamined’ life is not worthy of living. Examining one’s life is valuable because it enables you to know the goodness, virtues, justice, truth, and beauty of an individual to name but a few. Nevertheless, examining one’s life enables one to discuss goodness and failing to examine one’s life is the best thing someone can do according to Socrates because without this kind of examination life is not worth living.
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Nikita Tamang
3) I personally do not think that being self-interested is a bad thing. In fact, being self-interested is a good thing. Most of the time, self- interested people are termed to be selfish. But this does not apply every time. Self-interest leads one to be more creative and develops the eagerness and thirst to learn more about oneself and others. Self- interest generates knowledge and ideas. As well, it is the key to a successful life. If a person can stay happy and satisfied with themselves, then they do not seek others in life. Self-interested people always tend to be happy as they think for their good first and prioritize their own happiness. So, being self-interested is never a bad thing.
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Nikita tamang
4) Both Christ’s Golden rule and Hobbes Golden rule have similarities. But the major difference between these two rules is the difference in the thoughts and context of their principles. Here, while Christ’s Golden rule says that a person needs to do good for others as of the moral values, but the .
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discussio n abo ut the co ncepts o f children and
saf eguarding. T he discussio ns wo uld f ro m mo re
analysis and co uld be achieved by f o llo wing the
written and verbal guidance I pro vi.
SAFEASSIGNCHECKTEST - CSU SAFEASSIGN PLAGIARISM CHECK TOOL
SafeAssign Originality Report Generator I
Odell Kruah
on Fri, Nov 30 2018, 4:44 PM
100% highest match
Submission ID: d0da8619-c56f-4e34-9af1-6edd71018503
Attachments (1)
PROJECT VI.docx
1 ODELL KRUAH PROJECT MANAGEMENT UNIT VI NOVEMBER 30,
2018
Part 1
1 DEVELOP AN IN-DEPTH SCHEDULE FOR THE PROJECT YOU
SELECTED AND USED TO DEVELOP THE STATEMENT OF WORK AND
WORK BREAKDOWN STRUCTURE IN UNIT III. PLEASE REFER TO
THE INTEGRATED PROJECT IN CHAPTER 10 ON PAGE 363 (PROJECT
SCHEDULING) OF THE TEXTBOOK FOR MORE INFORMATION. BE
SURE TO INCLUDE THE FOLLOWING COMPONENTS:
· AN ACTIVITY PRECEDENCE DIAGRAM, · AN ACTIVITY DURATION
TABLE, AND · A NETWORK DIAGRAM AND GANTT CHARTS.
· AN ACTIVITY PRECEDENCE DIAGRAM:
(http://safeassign.blackboard.com/)
PROJECT VI.docx
Word Count: 862 Attachment ID: 244309330
100%
ACTIVITY DURATION TABLE:
ACTIVITY EXPECTED DURATION PREDECESSOR
A 5 DAYS ----
B 10 DAYS A
C 8 DAYS A
D 1 DAY A
E 5 DAYS B, C
F 10 DAYS D, E
G 14 DAYS F
H 3 DAYS G
I 12 DAYS F
J 6 DAYS H, I
A NETWORK DIAGRAM AND GANTT CHARTS:
A
B
C
D
E
F
G
H
I
J
Part 2
1 PLEASE COMPLETE CASE STUDY 10.1: PROJECT SCHEDULING AT
BLANQUE CHECK CONSTRUCTION ON PAGE 360 OF THE TEXTBOOK,
AND ANSWER THE THREE QUESTIONS AT THE END.
Q1(ANS)
PRECEDENCE DIAGRAM:
1 C=DIFFERENT CONSRUCTION TYPES OF SCHEDULING METHODS
TYPE FROM 1 TO 9 P= DIFFERENT CONSRUCTION PROJECTS WHICH
SHOW THE TYPES OF SCHEDULING METHODS TYPE FROM 1 TO 9
O1=ORGANIZATION ONE O2= ORGANIZATION 2
S E C4 C5 O1 P9 P8 O2 P7 P6 P5 P4 P3 P2 C9 C8 C7 C6 C1 C2 C3 P1
Q2(ANS) ACCORDING TO MY RESEARCH LEVEL AND LITERATURE
REVIEW THE EXPERT OPINION AND PAST HISTORY BOTH ARE THE
BEST TO SOLVE PROBLEM FOR CALCULATING THE CRITICAL
PATH ,WHICH MAY ALSO TELL US THE DURATION OR PROJECT
DELAY TO HANDLE OR RUN OUR CONSTRUCTION COMPANY.
Q3(ANS) THESE BOTH HAVE SOME STRENGTHENS AND
WEAKNESSES AND BOTH GIVE THE RESULTS PROBABLY SAME , BUT
ACCORDING TO LITERATURE AOA IS THE BENEFICIAL FOR
MODELING IT WILL BE HELPFUL AND IN THE BUSINESS FIELD IT
WILL BE IMPORTANT AON WILL BE LESS WIDELY USED , IN CASE OF
LARGE AND COMPLEX PROJECTS IT IS EASIER TO EMPLOY THE
PATH PROCESS USED IN THE AOA. ACCORDING TO AOA WE
ACHIEVE THE EVERY MILESTONE AND PARTICULARLY USED THE
DUMMY PROJECTS OR ACTIVITIES THE CONCEPT OF DUMMY
PROJECT IS NOT SIMPLE AND EASY IT REQUIRE MORE TRAINING
AND PRACTICE. AON CONVENTION ,AOA NETWORK USED BOTH
NODES AND ARROW TO LABEL THE PROJECT.
Part 3
1 DEVELOP A NETWORK ACTIVITY CHART, AND IDENTIFY THE
CRITICAL PATH FOR A PROJECT BASED ON THE INFORMATION
PROVIDED IN THE GANTT CHART BELOW. DRAW THE ACTIVITY
NETWORK AS A GANTT CHART. WHAT IS THE EXPECTED DURATION
OF THE PROJECT?
ACTIVITY EXPECTED DURATION PREDECESSOR
A 5 DAYS ----
B 10 DAYS A
C 8 DAYS A
D 1 DAY A
E 5 DAYS B, C
F 10 DAYS D, E
G 14 DAYS F
H 3 DAYS G
I 12 DAYS F
J 6 DAYS H, I.
Safe Work Environment Please respond to the followingRecommen.docxrtodd599
Safe Work Environment"
Please respond to the following:
Recommend a key objective that should be included in an HR policy to help ensure the existence of a work environment that protects employees from situations involving harassment, violence, or breaches of personal information. Provide support for your rationale.
Agree or disagree that legal requirements for employee safety and welfare are essential to keeping employees safe. Support your rationale.
.
Sadder and Less Accurate False Memory for NegativeMaterial .docxrtodd599
Sadder and Less Accurate? False Memory for Negative
Material in Depression
Jutta Joormann
University of Miami
Bethany A. Teachman
University of Virginia
Ian H. Gotlib
Stanford University
Previous research has demonstrated that induced sad mood is associated with increased accuracy of recall
in certain memory tasks; the effects of clinical depression, however, are likely to be quite different. The
authors used the Deese-Roediger-McDermott paradigm to examine the impact of clinical depression on
erroneous recall of neutral and/or emotional stimuli. Specifically, they presented Deese-Roediger-
McDermott lists that were highly associated with negative, neutral, or positive lures and compared
participants diagnosed with major depressive disorder and nondepressed control participants on the
accuracy of their recall of presented material and their false recall of never-presented lures. Compared
with control participants, major depressive disorder participants recalled fewer words that had been
previously presented but were more likely to falsely recall negative lures; there were no differences
between major depressive disorder and control participants in false recall of positive or neutral lures.
These findings indicate that depression is associated with false memories of negative material.
Keywords: depression, memory, cognition, emotion, bias
Mood states and emotions affect memory in various ways.
Mood-induction studies, for example, have demonstrated that neg-
ative affect is associated with increased accuracy in retrieval
(Storbeck & Clore, 2005), whereas positive mood states are asso-
ciated with decreases in processing capacity (Mackie & Worth,
1989) and reduced processing motivation (Wegener & Petty,
1994), resulting in less accurate recall (Ruder & Bless, 2003). At
the same time, research on mood-congruency suggests that affec-
tive states increase the accessibility of mood-congruent material
(Bower, 1981). Understanding this complex interaction of mood
and memory is important, given its critical role in emotion regu-
lation and emotional disorders.
Individual differences in mood-congruent memory and in the
accessibility of mood-incongruent material have been proposed to
predict the ability to regulate negative mood states (Joormann &
Siemer, 2004; Joormann, Siemer, & Gotlib, 2007). Indeed, depres-
sion, by definition a disorder characterized by difficulty regulating
negative mood states, is associated with two distinct but related
memory impairments.
First, difficulties in cognitive control (i.e., focal attention to
relevant stimuli and inhibition of irrelevant material) result in
memory deficits for nonemotional material (Burt, Zembar, &
Niederehe, 1995; Hertel, 2004). In a series of studies, Hertel and
her collaborators (Hertel, 1998; Hertel & Rude, 1991) presented
evidence indicating that depression-related impairments are not
observed in all components of memory but are found primarily in
free-recall tasks and in other unstructu.
Safe Work Environment Please respond to the followingRecomme.docxrtodd599
"Safe Work Environment"
Please respond to the following:
Recommend a key objective that should be included in an HR policy to help ensure the existence of a work environment that protects employees from situations involving harassment, violence, or breaches of personal information. Provide support for your rationale.
Provide an example of a specific policy or process required by your current or previous employee that helps keep employees safe at work.
Documentation"
Please respond to the following:
Suggest the most significant type of documentation that should be maintained in an employee’s HR file to protect the organization from legal action.
Recommend a strategy for handling employee documentation to ensure that privacy obligations are not violated. Provide support for your recommendation.
.
Safe Work Environment Please respond to the followingRecomme.docxrtodd599
An HR policy should include protecting employees from harassment, violence, and privacy breaches. Maintaining documentation of employee training is important for legal protection. Employee files should be securely stored and accessed only with permission to prevent privacy violations.
S216 MAN506 ORGANISATIONAL BEHAVIOUR https://online.cdu.edu.au/webapps/rubric/do/course/manageRubrics?di...
1 of 2 29/06/2016 1:54 PM
S216 MAN506 ORGANISATIONAL BEHAVIOUR https://online.cdu.edu.au/webapps/rubric/do/course/manageRubrics?di...
2 of 2 29/06/2016 1:54 PM
Running head: LITERATURE REVIEW ON HYBRID CLASSES
LITERATURE REVIEW ON HYBRID CLASSES
Literature review on hybrid classes
Author’s name
Institutions affiliations
Hybrid classes and learning can be described as a combination of both faces to face learning that may at times involve lectures and online learning which is not always a must. Lectures may at times be considered, but that is not always the case for it to be a hybrid form of learning. The kind of hybrid learning and classes can be classified into two different categories. Those include the replacement, supplemental learning, the emporium and the buffet kind of classification. The types are divided depending on face to face classes interacts with the online constituents of the course in question. For the case of replacement, mostly the one on one kind of learning with the tutors and the lectures are completely replaced or rather substituted fully or partly by the online classes. This then reduces the time spent on attending the classes. In such a case, students are usually required to concentrate more on watching videos on YouTube and tackling assignments assigned to them. Hybrid learning is a platform that will help on saving the time spent by the students when they run from one class to another so as to have an encounter with the lecturers. It is, therefore, more revolutionized compared to the normal traditional forms of learning. The subsequent paragraphs in this essay will outline a literature review from various sources for the research on how the hybrid learning is more important compared to the traditional learning methods and to know why most of the universities use this type .
Literature review
Several studies and research has been conducted on the reasons as to why the hybrid form of learning and the hybrid classes are more important or more uses so they are taking over the traditional forms of learning which include face to face learning and attending the lectures. Several controversies have arisen from different authors on outlining some of the reasons as to why hybrid learning should be promoted. Renowned scholars have published articles and journals as well as books on the same. Most people and students have been left in a dilemma on whatever means to use so as to acquire the knowledge they require. The many advantages that have come with the hybrid kind of learning have made many universities and learning institutions across the globe to adopt the new mode of learning that is hybrid classes and sort to drop or rather do away with the online classes or the face to face classes. So many factors have been found to contribute to that decision by the management team of most .
SAAD COLLEGE OF NURSING AND ALLIED HEALTH SCIENCESUNIVERSI.docxrtodd599
SAAD COLLEGE OF NURSING AND ALLIED HEALTH SCIENCES
UNIVERSIY OF ULESTER
Student name: Fatimah Aldawood
ID number: SNC:136193
Cohort: (Year 4 semester 2)
Course Title: BSc (Hons) in Nursing Studies
Module Title: Developing research proposal
Module Code: NUR 585 CRN: 59060
Words Count:
Date:
Lecturer responsible for unit:
List of content:
The content
Pages
Table of content
2
Acknowledgment
3
Abstract
4
Literature review
5-
Significant of the study
Aim, Objectives and Research question
Methodology
Setting
Population
Sampling
Tools for data collection
Robustness of the study
Ethical consideration
Pilot study
Data analysis
Process of data collection
Outcomes
Time scale
Budget
Appendix A: information leaflet
Appendix B: consent forms
Appendix C questionnaire part1
Appendix C: interview questionnaire part2
Reference
Acknowledgement:
First of all, I would like to thank my mother and my sister to their emotional support, they encourage drove me into this level. Then I have to say thanks to my teachers for their good learning to me. Finally, I hope that my research study stimulates nurses to give more and understand the importance of great nursing profession.
The Effective of Nursing Education and Attitude to Improve Knowledge in Palliative Care of Hospital- internationally.
Abstract:
This research going to describe the effect of nursing education and attitude to improve knowledge in palliative care of hospital- internationally. The palliative is medical specialty caring for people with chronic and serous disease. This type of care concentrate on rest of patient from the symptoms and stress diseases. The aims is to improve clarity of life for both the patient and their family. However nursing education and attitude have real affect on patient health, by improve nursing education patient care can improved. Even if the nurse dos not have enough education she can progress himself by continuous learning. "The 2011 Public Opinion Strategies found that most Americans believe that palliative care should be made available to all hospitals "(Center to Advance Palliative Care [CAPC], 2011).
Background: Long work in medical area can affect in the Knowledge and attitude for the nurse it could in bad or good way, So the nurse have to improve himself to achieve the standard of care for patient in Palliative Care. Because of around the world the numbers of patients who`s need palliative care is increased, and the nurse come from the first line of patient care.
Method: A quantitative study will used to explore the determine the knowledge and attitude of Saudi nurse who is provide care for palliative patient.
Data collection:
Data collection is "the process of gathering and measuring information on variables of interest, in an established systematic fashion that enables one to answer stated research questions, test hypotheses, and evaluate outcomes". The data collection compo.
S18 SOCI 111: Social Networks
Homework 4
DUE: 6/6/19
81 points total
Instructions: As before, these problems give you an opportunity to use the concepts and
techniques we’ve learned in class to analyze interesting social systems. This time I’ve
leaned more toward interesting conceptual puzzles rather than brute calculations. I
encourage you to work in groups (of no more than 5), but each student should prepare
her or his own solutions, along with a note at the top of your assignment crediting
other members of the working group. Please make sure you truly understand the
solution to a problem, and please: DO NOT COPY SOLUTIONS. This includes copying
solutions from earlier years. We will figure it out. Do not go to the testbank at SAC, do
not go to Course Hero, and do not get solutions from friends who have taken the course
in the past. This will impede your learning, it will not prepare you for the final exam, and
I will treat it as academic misconduct.
In general, you should show your work rather than just writing down a number. This
makes it easier for us to see that you know what you are doing, and easier for you to
see when you’ve made a trivial mistake. On the other hand, don’t just throw everything
vaguely relevant at the wall and hope that something sticks. You need to be judicious!
Please turn in a hard copy of your solutions to the TA at the beginning of class. Your
submission should be neat and legible: you can type it up or write it out by hand, but we
aren’t going to engage in decipherment here. Please follow the breakdown of questions
into parts (a, b, c, etc.) to make these easier for your TA to grade.
Q1. Why is it sometimes rational to imitate the behavior of others? Briefly describe
two reasons, and give an example of each. (6 points)
Q2. You are in charge of marketing a new smartphone app, SeeFood, that allows
users to share pictures of food with each other. Uptake of the app will obey the
following dynamical rule:
If the company spends $50,000 on marketing, it can get a fraction z’ of the population to
Adopt the app at time 0. This fraction z’ is between B and C—just above B, in fact. If the
company spends $300,000 on marketing, it can get a fraction z’’ of the population to
Adopt at time 0 (mostly by giving the App away). This fraction z’’ is close to D. You think
that the company should spend the $300,000, as it will get you close to total adoption.
Your intern argues that you should spend $50,000 on marketing instead. If adoption
settles at fraction A, your company will make $0 in revenue; at fraction B, your company
will make $100,000 in revenue; at fraction C, your company will make $200,000 in
revenue; and at fraction D, your company will make $500,000 in revenue.
a) Explain why you are wrong, by showing that you will actually lose money
if you spend the $300,000 to get a fraction z’’ of the population to Adopt.
Remember, in.
SAAD COLLEGE OF NURSING AND ALLIED HEALTH SC.docxrtodd599
SAAD COLLEGE OF NURSING AND ALLIED HEALTH SCINCE - UNIVERSITY OF ULESTER
ACDAMIC YEAR 2018-19
Semester one
Assignment Title: Nutrition Knowledge among Young Pregnant Women in Middle East.
Student name: Alreem Ali Alaliwat
ID number: SNC 146046 \ UU ID: B00697863
Cohort: 16 (Year 4 semester 2)
Course Title: B.Sc (Hons) in Nursing Studies
Module Title: Developing a research proposal
Module Code: NUS 585 CRN: 59064
Words Count: 6000
Date: 29/11/2018
Lecturer responsible for unit: Dr. Safia Belal
Table of Contents
Acknowledgement2
Abstract3
Chapter 15
Introduction5
1.Young Pregnant Women6
2.Nutrition Knowledge7
3.Education Need for Pregnant Words7
Significant Of the Study8
Aim of the Study9
Research Question9
Objective10
Research Question10
Chapter 211
Design11
Setting12
Sampling and Population13
Inclusion Criteria13
Exclusion Criteria13
Data Collection13
Ethical Considering14
Pilot Study15
Data Analysis16
Procedure of the Main Study17
Chapter 318
Time Scale18
Budget19
Expected Outcome20
References21
Appendix I Consent Form27
Appendix II Participant Leaflet27
Appendix III Questionnaire28
About Nutrition29
Acknowledgement:
First of all, I am thankful of Allah for helping me to complete this research .
Through this paper, I'm a proud of working with all the participant and I appreciate your efforts that were help and support me especially my lovely husband and my sister Dr.Ghada
Also I would like to give special thanks to Dr.Safiah Bilal , special thanx for here for the kindness, guidance, encouragement, and suggestions du ring writing this study.
Alreem.
Nutrition Knowledge among Young Pregnant Women In Saudi ArabiaAbstract:
Background: Nutrition plays a key role during pregnancy in the sense that the nourishment that a pregnant woman gets determines the nutrients that the developing fetus gets. Nutrition knowledge in this case refers to information and skills that an individual normally has pertaining food intake. In respect to the research topic, this refers to information and skills needed by pregnant women.
Aim: The aim of the study identify nutrition knowledge among young pregnant women.
Sample: the sample population of these study is the young pregnant women they take probability sample fore 100 participants.
Methodology: the researcher uses quantitative design for statics and data analysis, as well random sample, it will be at Almanaa Hospital.
Key words : Nutrition , knowledge , pregnancy
Nutrition Knowledge among Young Pregnant Women In Saudi ArabiaChapter 1Introduction
The purpose of the study is to investigate and establish whether pregnant young Saudi women have the needed nutritional knowledge. Nutrition plays a key role during pregnancy in the sense that the nourishment that a pregnant woman gets determines the nutrients that the deve.
Sadly today police are not often viewed in the best light. Not a.docxrtodd599
Sadly today police are not often viewed in the best light. Not all officers are bad or are guilty of misconduct. However many people think a few bad ones spoil them all and while it is not true perception is everything. When officers are apart of misconduct, bad behaviors and other negative incidents this ruins community trust and support. Early intervention systems have surfaced as a useful tool in managing the risk of misconduct by police. As stated earlier its only a small amount of officers that are responsible for citizen complaints. These complaints are comprised of use of physical force and other infractions. (2020) When indicators are monitored or risk related outputs by officers so to speak.
Administrators can then recognize or identify actions of officers that are symptomatic or are problomatic indicators of possible police misconduct. Research shows that typically misconduct is skewed across a small group of officers at any given time. Officers who participate in misconduct aften have similar histories concerning age and pre-employment. It is found these things build over time they do not just happen out of the blue. This makes it very important to identify problems lying in wait. Such things as officer bias, not understanding policies, supervisors with poor supervisory skills any problems that could trigger or add to future events unfolding. It is prdent to look for any traits, actions or performance issues that raise speculation. These are the factors that snowball over time and lead to ubfortunate events. (2020
respond to this discussion question in 150 words
.
SA #1 What is Ekman Divergence Wherewhat are three location.docxrtodd599
SA #1: What is Ekman Divergence? Where/what are three locations/conditions
where this phenomenon occurs in the ocean? What physical oceanographic
phenomenon is a consequence of divergence? What sort of biological response
is also frequently associated with divergence?
SA #3: Consider sunlight striking planet Earth and the energy that subsequently
radiates back to space. Describe what kind of light enters and leaves the Earth.
Are these two energy fluxes in balance at all locations on Earth? Are they in
balance on average? What role does the ocean play in the movement of energy
at Earth’s surface?
1.
Global Leadership 2019-2020
Under Guidance from Dr. Sriram Rajagopalan
LDR 6145
Northeastern University
Table of Contents
Global Leadership Success Through Emotional and Cultural Intelligences.....................................5
The Global Leadership of Carlos Ghosn at Nissan.........................................................................17
Gojo Industries: Aiming for Global Sustainability Leadership.........................................................29
Leadership in a Globalizing World..................................................................................................41
Regional Strategies for Global Leadership.....................................................................................85
Rising Costs of Bad Leadership.....................................................................................................99
Learning to Manage Global Innovation Projects...........................................................................103
Global Leadership 2019-2020 LDR 6145
Under Guidance from Dr. Sriram Rajagopalan Northeastern University
2.
Global leadership success through emotional and
cultural intelligences
Ilan Alon, James M. Higgins*
Roy E. Crummer Graduate School of Business, Rollins College, 1000 Holt Ave-2722, Winter Park, FL 32789,
USA
Abstract Culturally attuned and emotionally sensitive global leaders need to be
developed: leaders who can respond to the particular foreign environments of
different countries and different interpersonal work situations. Two emerging
constructs are especially relevant to the development of successful global leaders:
cultural and emotional intelligences. When considered under the traditional view of
intelligence as measured by IQ, cultural, and emotional intelligences provide a
framework for better understanding cross-cultural leadership and help clarify
possible adaptations that need to be implemented in leadership development
programs of multinational firms. This article posits that emotional intelligence (EQ),
analytical intelligence (IQ), and leadership behaviors are moderated by cultural
intelligence (CQ) in the formation of global leadership success.
D 2005 Kelley School of Business, Indiana University. All rights reserved.
bBut when a prince acquires the sovereignty of a
country differing from his own .
S&J Plumbing, Inc.s 2010 income statement shows a net profit before.docxrtodd599
S&J Plumbing, Inc.'s 2010 income statement shows a net profit before tax of $468, whereas the balance sheet that the company's equity for the fiscal year-end 2010 is $1,746.
Calculate the company's return on equity and explain whether the managers are providing a good return on the capital provided by the company’s shareholders.
Diagram and explain the operating cycle of a service company.
.
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM
This presentation was provided by Steph Pollock of The American Psychological Association’s Journals Program, and Damita Snow, of The American Society of Civil Engineers (ASCE), for the initial session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session One: 'Setting Expectations: a DEIA Primer,' was held June 6, 2024.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
Chapter wise All Notes of First year Basic Civil Engineering.pptxDenish Jangid
Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
हिंदी वर्णमाला पीपीटी, hindi alphabet PPT presentation, hindi varnamala PPT, Hindi Varnamala pdf, हिंदी स्वर, हिंदी व्यंजन, sikhiye hindi varnmala, dr. mulla adam ali, hindi language and literature, hindi alphabet with drawing, hindi alphabet pdf, hindi varnamala for childrens, hindi language, hindi varnamala practice for kids, https://www.drmullaadamali.com
How to Make a Field Mandatory in Odoo 17Celine George
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
Leveraging Generative AI to Drive Nonprofit InnovationTechSoup
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)
Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptxEduSkills OECD
Iván Bornacelly, Policy Analyst at the OECD Centre for Skills, OECD, presents at the webinar 'Tackling job market gaps with a skills-first approach' on 12 June 2024
Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptx
S. J. GRAYTowards a Theory of Cultural Influence on theD.docx
1. S. J. GRAY
Towards a Theory of Cultural Influence on the
Development of Accounting Systems
Internationally
Research has shown that accounting follows different patterns
in different
parts of the world. There have been claims that national systems
are
determined by environmental factors. In this context, cultural
factors have
not been fully considered. This paper proposes four hypotheses
on the
relationship between identified cultural characteristics and the
development
of accounting systems, the regulation of the accounting
profession and
attitudes towards financial management and disclosure. The
hypotheses are
not operationalized, and empirical tests have not been carried
out. They
are proposed here as a first step in the development of a theory
of cultural
influence on the development of accounting systems.
Key words: Accounting policies; Culture; Financial reporting.
This paper explores the extent to which international diiferences
in accounting, with
specific reference to corporate financial reporting systems, may
2. be explained and
predicted by differences in cultural factors.
While prior research has shown that there are different patterns
of accounting
internationally and that the development of national systems
tends to be a function
of environmental factors, it is a matter of some controversy as
to the identification
of the patterns and influential factors involved (Mueller, 1967;
Zeff, 1971; Radebaugh,
1975; Nair and Frank, 1980; Nobes, 1983). In this context the
significance of culture
does not appear to have been fully appreciated and thus the
purpose of this paper
is to propose a framework which links culture with the
development of accounting
systems internationally.
The first section of the paper reviews prior research on
international classification
and the influence of environmental factors. The second section
addresses the
significance of the cultural dimension and its application to
accounting. The third
section proposes a framework and develops hypotheses linking
culture with the
development of accounting attitudes and systems
internationally, based on the cross-
cultural work of Hofstede (1980, 1983). In the fourth section
some culture area
classifications are proposed. They have been developed on a
judgmental basis, in the
context of combinations of accounting attitudes or 'values'
which determine (a) the
authority for and enforcement of accounting systems, and (b)
3. the measurement and
disclosure characteristics of accounting systems.
S. J. GRAY is a Professor of Accounting, University of
Glasgow, Scotland.
ABACUS
INTERNATIONAL CLASSIFICATION AND
ENVIRONMENTAL FACTORS
Comparative accounting research has provided an enhanced
awareness of the influence
of environmental factors on accounting development (e.g.,
Mueller, 1967; Zefl', 1971;
Radebaugh, 1975; Choi and Mueller, 1984; Nobes, 1984; Arpan
and Radebaugh,
1985; Nobes and Parker, 1985). This research has contributed to
a growing realization
that fundamentally different accounting patterns exist as a result
of environmental
differences and that international classification differences may
have significant
implications for international harmonization and the promotion
of economic
integration. In this regard it has also been suggested that the
identification of patterns
may be useful in permitting a better understanding ofthe
potential for change, given
any change in environmental factors; and that policy-makers
may be in a better
position to predict problems that a country may be likely to face
and identify solutions
that may be feasible, given the experience of countries with
4. similar development
patterns (e.g., Nobes, 1984).
Research efforts in this area have tended to approach the
international classification
of accounting systems from two major directions. First, there is
the deductive approach
whereby relevant environmental factors are identified and, by
linking these to national
accounting practices, international classifications or
development patterns arc
proposed (e.g., Mueller, 1967, 1968; Nobes, 1983, 1984).
Second, there is the inductive
approach whereby accounting practices are analysed,
development patterns identified,
and explanations proposed with reference to a variety of
economic, social, political,
and cultural factors (e.g. Frank, 1979; Nair and Frank 1980).
As regards the deductive approach to accounting classification,
the environmental
analysis by Mueller (1967) provides a useful starting point.
Mueller identified four
distinct approaches to accounting development in western
nations with market-
orientated economic systems. These were:
1. the macroeconomic pattern—where business accounting
interrelates closely with
national economic policies;
2. the microeconomic pattern - where accounting is viewed as a
branch of business
economics;
3. the independent discipline approach —where accounting is
5. viewed as a service
function and derived from business practice; and
4. the uniform accounting approach — where accounting is
viewed as an efficient
means of administration and control.
While all of these approaches were perceived to be closely
linked to economic or
business factors, a wider set of influences, for example, legal
system, political system,
social climate were recognized as being relevant, though
without precise specification,
to accounting development (Mueller, 1968; Choi and Mueller,
1984). Cultural factors
received no explicit recognition, however, and were presumably
subsumed in the set
of environmental factors identified.
Mueller's analysis was adapted and extended by Nobes (1983,
1984) who based his
classification on an evolutionary approach to the identification
of measurement
practices in developed Western nations. Nobes adopted a
hierarchical scheme of
A THEORY OF CULTURAL INFLUENCE
classification in an endeavour to provide more subtlety and
discrimination to the
assessment of country differences. However, similarly to
Mueller, no explicit mention
was made of cultural factors. A basic distinction between
microeconomic and
6. macroeconomic systems was made together with a
disaggregation between business
economics and business practice orientations under a micro-
based classification, and
between Government/tax/legal and Government/economics
orientations under a
macro-uniform based classification. Further disaggregations
were then made between
U.K. and U.S. influences under the business practices
orientation and between tax-
based and law-based systems under the Government/tax/legal
orientation. This
classification system was then tested by means of a judgmental
analysis of national
financial reporting systems in fourteen countries.
A structural approach to the identification of accounting
practices was adopted
whereby major features were assessed, such as, the importance
of tax rules, the use
of prudent/conservative valuation procedures, the strictness of
application of historical
cost, the making of replacement cost adjustments, the use of
consolidation techniques,
the generous use of provisions, and the uniformity between
companies in the
application of rules. The results of the statistical analysis did
not, however, go much
beyond providing support for the classification of countries as
either micro-based
or macro-based. Thus the disaggregated elements ofthe
classification scheme, though
plausible, remain hypothetical accounting patterns subject to
further empirical
analysis.
7. By way of contrast, the inductive approach to identifying
accounting patterns begins
with an analysis of accounting practices. Perhaps the most
important contribution
of this type was by Nair and Frank (1980), who carried out a
statistical analysis of
accounting practices in fourty-four countries. An empirical
distinction was made
between measurement and disclosure practices as these were
seen to have different
patterns of development.
The empirical results, using factor analysis applied to
individual practices, showed
that in respect of the Price Waterhouse (1975) data it was
possible to identify five
groupings of countries, with Chile as a single-country 'group',
in terms of measurement
practices. The number of groupings increased to seven when
disclosure practices were
considered. The measurement groupings were characterized
broadly, following the
'spheres-of-influence' classification suggested by Seidler
(1967), as the British
Commonwealth, Latin America/South European, Northern and
Central European,
and United States models. The disclosure groupings, on the
other hand, could not
be described plausibly on a similar 'spheres-of-influence'
classification on account of
their apparent diversity.
Subsequent to the identification of groupings, Nair and Frank
attempted to assess
the relationships of these groupings with a number of
explanatory variables. While
8. relationships were established in respect of some of the
variables which included
language (as a proxy for culture), various aspects of economic
structure and trading
ties, it was clear that there were differences as between the
measurement and disclosure
groupings. However, the hypotheses that (a) cultural and
economic variables might
be more closely associated with disclosure practices, and (b)
trading variables might
be more closely associated with measurement practices were not
supported. It is curious
ABACUS
to note here that the language variable, as a proxy for culture,
was perceived to be
a means of capturing similarities in legal systems which were
thought to be particularly
important in the determination of disclosure patterns. This is
questionable in itself,
but in any event no justification was given for the use of
language as a proxy for culture.
From this brief review of some of the major studies in
international classification
it seems clear that to date only very broad country groupings or
accounting patterns
have been identified. At the same time, only very general
relationships between
environmental factors and accounting patterns have been
established.
The significance of culture in the context of prior classification
9. research is far from
clear. It may be that cultural influences have been generally
subsumed in the
predominant concern with economic factors but this has not
been made explicit.
Accordingly, the influence of culture on accounting would seem
to have been largely
neglected in the development of ideas about international
classifications.
THE CULTURAL DIMENSION
The significance of culture in influencing and explaining
behaviour in social systems
has been recognized and explored in a wide range of literatures
but especially the
anthropology, sociology and psychology literatures, (e.g..
Parsons and Shils, 1951;
Kluckhohn and Strodtbeck, 1961; Inkeles and Levinson, 1969;
Douglas, 1977;
Hofstede, 1980).
Culture has been defined as 'the collective programming of the
mind which
distinguishes the members of one human group from another'
(Hofstede, 1980, p. 25).
The word 'culture' is reserved for societies as a whole, or
nations, whereas 'subculture'
is used for the ievel of an organization, profession or family.
While the degree of
cultural integration varies between societies, most subcultures
within a society share
common characteristics with other subcultures (Hofstede, 1980,
p. 26).
An essential feature of social systems is perceived to be the
10. inclusion of a system
of societal norms, consisting of the value systems shared by
major groups within a
nation. Values have been defined as 'a broad tendency to prefer
certain states of affairs
over others' (Hofstede, 1980, p . 19). Values at the collective
level, as opposed to the
individual level, represent culture; thus culture describes a
system of societal or
collectively held values.
In the accounting literature, however, the importance of culture
and its historical
roots is only just beginning to be recognized. While there has
been a lack of attention
to this dimension in the international classification literature,
Harrison and McKinnon
(1986) and McKinnon (1986) have recently proposed a
methodological framework
incorporating culture for analysing changes in corporate
financial reporting regulation
at the nation specific level. The use of this framework to assess
the impact of culture
on the form and functioning of accounting is demonstrated with
reference to the
system in Japan. Culture is considered an essential element in
the framework for
understanding how social systems change because 'culture
influences: (1) the norms
and values of such systems; and (2) the behaviour of groups in
their interactions within
and across systems' (Harrison and McKinnon, 1986, p. 239).
Complementing Harrison and McKinnon's approach is the
suggestion here that
11. A THEORY OE CULTURAL INFLUENCE
a methodological framework incorporating culture may be used
to explain and predict
international differences in accounting systems and patterns of
accounting development
internationally. More specifically, it is proposed here to explore
the extent to which
cultural differences identified by Hofstede's cross-cultural
research (1980, 1983) may
explain international differences in accounting systems.
CULTURE, SOCIETAL VALUES AND THE ACCOUNTING
SUBCULTURE
Hofstede's (1980,1983) research was aimed at detecting the
structural elements of culture
and particularly those which most strongly affect known
behaviour in work situations
in organizations and institutions. In what is probably one of the
most extensive cross-
cultural surveys ever conducted, psychologists collected data
about 'values' from the
employees of a multinational corporation located in more than
fifty countries.
Subsequent statistical analysis and reasoning revealed four
underlying societal vedue
dimensions along which countries could be positioned. These
dimensions, with
substantial support from prior work in the field, were labelled
Individualism, Power
Distance, Uncertainty Avoidance, and Masculinity. Such
dimensions, which are
examined further below, were perceived to represent elements
12. of a common structure
in cultural systems. It was also shown how countries could be
grouped into culture
areas, on the basis of their scores on the four value dimensions,
using cluster analysis
and taking into account geographical and historical factors.
Figure 1 shows the culture
areas identified and within each group any identifiable sub-
groups.
The point of reviewing Hofstede's research here is that if
societal value orientations
are related to the development of accounting systems at the
subcultural level, given
that such values permeate a nation's social system, then it may
be hypothesized that
there should be a close match between culture areas and
patterns of accounting systems
internationally.
In order to explore further the relationship between culture and
accounting systems
in an international context it is necessary to identify the
mechanism by which values
at the societal level are linked to values at the accounting
subcultural level as it is
these latter values which are likely to influence directly the
development of accounting
systems in practice.
A model of this process is proposed in Figure 2. This is an
adaptation and extension
of the model relating to the formation and stabilizing of societal
culture patterns
proposed by Hofstede (1980, p. 27). In this model, societal
values are determined
13. by ecological influences modified by external factors such as
international trade and
investment, conquest, and the forces of nature. In turn, societal
values have
institutional consequences in the form of the legal system,
political system, nature
of capital markets, pattern of corporate ownership and so on.
These institutions
reinforce both ecological influences and societal values.
An extension of this model is proposed here whereby societal
values are expressed
at the level ofthe accounting subculture. Accordingly, the value
systems or attitudes
of accountants may be expected to be related to and derived
from societal values
with special reference to work-related values. Accounting
'values' will, in turn, impact
on accounting systems.
ABACUS
More developed
Latin
Belgium
France
Argentina
Brazil
Spain
Itaiy
Less Developed
16. Nordic
Denmark
Finland
Netherlands
Norway
Sweden
If Hofstede has correctly identified Individualism, Power
Distance, Uncertainty
Avoidance, and Masculinity as significant cultural value
dimensions then it should
be possible to establish their relationship to accounting values.
If such a relationship
exists then a link between societal values and accounting
systems can be established
and the influence of culture assessed.
Before an attempt can be made to identify significant
accounting values which may
be related to societal values it is important to understand the
meaning of the four
value dimensions identified by Hofstede (1980, 1983) and
referred to earlier. These
dimensions are well expressed in Hofstede (1984, pp. 83-4) as
follows:
Individualism versus Collectivism
Individualism stands for a preference for a loosely knit social
framework in society wherein individuals
are supposed to take care of themselves and their immediate
families only. Its opposite, Collectivism,
stands for a preference for a tightly knit social framework in
which individuals can expect their relatives,
clan, or other in-group to look after them in exchange for
unquestiotiing loyalty (it will be clear that
the word 'collectivism' is not used here to describe any
17. particular political system). The fundamental
A THEORY OF CULTURAL INFLUENCE
FIGURE 2
CULTURE, SOCIETAL VALUES AND THE ACCOUNTING
SUB-CULTURE
External
influences
Forces of nature
Trade
Investment
Conquest
Ecological
influences
Geographic
Economic
Demographic
Genetic/Hygienic
Historical
Technological
Urbanisation
Societal
values
Inslitulional
consequences
Legal system
18. Corporate ownership
Capital markets
Professional associations
Education
Religion
Accounting
values
Accounting
systems l
Reinforcement
issue addressed by this dimension is the degree of
interdependence a society maintains among individuals.
It relates to people's self-concept: 'I' or 'we'.
Large versus Small Power Distance
Power Distance is the extent to which the memhers of a society
accept that power in institutions and
organisations is distributed unequally. This affects the
behaviour of the less powerful as well as of
the more powerful members of society. People in Large Power
Distance societies accept a hierarchical
order in which everybody has a place which needs no further
justification. People in Small Power Distance
societies strive for power equalisation and demand justification
for power inequalities. The fundamental
issue addressed by this dimension is how a society handles
inequalities among people when they occur.
This has obvious consequence for the way people build their
institutions and organisations.
Strong versus Weak Uncertainty A voidance
Uncertainty Avoidance is the degree to which the members of a
19. society feel uncomfortable with
uncertainty and ambiguity. This feeling leads them to beliefs
promising certainty and to maintaining
institutions protecting conformity. Strong Uncertainty
Avoidance societies maintain rigid codes of belief
and behaviour and are intolerant towards deviant persons and
ideas. Weak Uncertainty Avoidance
societies maintain a more relaxed atmosphere in which practice
counts more than principles and deviance
is more easily tolerated. The fundamental issue addressed by
this dimension is how a society reacts
on the fact that time only runs one way and that the future is
unknown: whether it tries to control
the future or to let it happen. Like Power Distance, Uncertainty
Avoidance has consequences for the
way people huild their institutions and organizations.
Masculinity versus Femininity
Mascuhnity stands for a preference in society for achievement,
heroism, assertiveness, and material
success. Its opposite. Femininity, stands for a preference for
relationships, modesty, caring for the
weak, and the quality of hfe. The fundamental issue addressed
by this dimension is the way in which
a society allocates social (as opposed to biological) roles to the
sexes.
ABACUS
Having identified societal values is it possible then to identify
significantly related
accounting values at the level of the accounting subculture?
The following 'accounting' values, derived from a review of
20. accounting literature
and practice, are offered for consideration:
Professionalism versus Statutory Control— a preference for the
exercise of individual
professional judgment and the maintenance of professional self-
regulation as
opposed to compliance with prescriptive legal requirements and
statutory control.
Uniformity versus Flexibility—a preference for the enforcement
of uniform
accounting practices between companies and for the consistent
use of such practices
over time as opposed to flexibility in accordance with the
perceived circumstances
of individual companies.
Conservatism versus Optimism —a preference for a cautious
approach to
measurement so as to cope with the uncertainty of future events
as opposed to
a more optimistic, laissez-faire, risk-taking approach.
Secrecy versus Transparency — a preference for confidentiality
and the restriction
of disclosure of information about the business only to those
who are closely
involved with its management and financing as opposed to a
more transparent,
open and publicly accountable approach.
It should be emphasized that there is no suggestion that these
'values' are necessarily
the only values involved. What they do represent, however, is
an attempt to identify
value dimensions which appear to be widely recognized.
21. What arguments are there to support these accounting value
dimensions? How do
they relate to societal values? How are they likely to impact on
the development of
national accounting systems?
Professionalism versus Statutory Control
This is proposed as a significant accounting value dimension
because accountants
are perceived to adopt independent attitudes and to exercise
their individual
professional judgments to a greater or lesser extent everywhere
in the world.
A major controversy in many Western countries, for example,
surrounds the issue
of the extent to which the accounting profession should be
subject to public
regulation/statutory control or be permitted to retain control
over accounting
standards as a matter for private self-regulation (e.g., Taylor
and Turley, 1986).
The development of professional associations has a long history
but they are much
more firmly established in countries such as the U.S.A. and the
U.K. than in some
of the Continental European countries and in many of the tess
developed countries
(e.g., Holzer, 1984; Nobes and Parker, 1985).
In the U.K., for example, the concept of presenting 'a true and
fair view' of a
company's financial position and results depends heavily on the
judgment of the
22. accountant as an independent professional. This is so to the
extent that accounting
information disclosures additional to, and sometimes contrary
to, what is specifically
required by law may be necessary. This may be contrasted with
the traditional position
in France and Germany where the professional accountant's role
has been concerned
primarily with the implementation of relatively prescriptive and
detailed legal
8
A THEORY OF CULTURAL INFLUENCE
requirements (e.g.. Gray and Coenenberg, 1984). With the
implementation of the
EEC directives this situation is now changing to the extent that
there is some
movement, if not convergence, along the professionalism
spectrum.
To what extent then can professionalism be linked to the
societal values of
Individualism, Power Distance, Uncertainty Avoidance, and
Masculinity? It is argued
here that professionalism can be linked most closely with the
individualism and
uncertainty-avoidance dimensions. A preference for independent
professional
judgment is consistent with a preference for a loosely knit
social framework where
there is more emphasis on independence, a belief in individual
decisions and respect
23. for individual endeavour. This is also consistent with weak
uncertainty avoidance
where practice is all important, where there is a belief in fair
play and as few rules
as possible, and where a variety of professional judgments will
tend to be more easily
tolerated. There would also seem to be a link, if less strong,
between professionalism
and power distance in that professionalism is more likely to be
accepted in a small
power-distance society where there is more concern for equal
rights, where people
at various power levels feel less threatened and more prepared
to trust people, and
where there is a belief in the need to justify the imposition of
laws and codes. As
regards masculinity, however, there does not appear to be any
significant link with
professionalism.
Following from this analysis it may be hypothesized that:
H I : The higher a country ranks in terms of individualism and
the lower it ranks
in terms of uncertainty avoidance and power distance then the
more likely
it is to rank highly in terms of professionalism.
Uniformity versus Flexibility
This would seem to be a significant accounting value dimension
because attitudes
about uniformity, consistency or comparability are incorporated
as a fundamental
feature of accounting principles world-wide (e.g., Choi and
Mueller, 1984; Arpan
and Radebaugh, 1985; Nobes and Parker, 1985).
24. This is a value which is open to different interpretations ranging
from a relatively
strict inter-company and inter-temporal uniformity, to
consistency within companies
over time and some concern for comparability between
companies, to relative flexibility
of accounting practices to suit the circumstances of individual
companies.
In countries such as France, for example, a uniform accounting
plan has long been
in operation, together with the imposition of tax rules for
measurement purposes,
where there is a concern to facilitate national planning and the
pursuit of
macroeconomic goals. In contrast, in the U.K. and U.S.A. there
is more concern
with inter-temporal consistency together with some degree of
inter-company
comparability subject to a perceived need for flexibility (e.g.,
Choi and Mueller, 1984;
Holzer, 1984; Arpan and Radebaugh, 1985).
To what extent then can uniformity be linked to societal value
dimensions? It is
argued here that uniformity can be linked most closely with the
uncertainty-avoidance
and individualism dimensions. A preference for uniformity is
consistent with a
preference for strong uncertainty avoidance leading to a concern
for law and order
and rigid codes of behaviour, a need for written rules and
regulations, a respect for
9
25. ABACUS
conformity and the search for ultimate, absolute truths and
values. This value
dimension is also consistent with a preference for collectivism,
as opposed to
individualism, with its tightly knit social framework, a belief in
organization and order,
and respect for group norms. There would aiso seem to be a
link, if less strong,
between uniformity and power distance in that uniformity is
more easily facilitated
in a large power-distance society in that the imposition of laws
and codes of a uniform
character are more likely to be accepted. As regards
masculinity, however, there does
not appear to be any significant link with uniformity. Following
from this analysis
it may be hypothesized that:
H2: The higher a country ranks in terms of uncertainty
avoidance and power
distance and the lower it ranks in terms of individualism then
the more likely
it is to rank highly in terms of uniformity.
Conservatism versus Optimism
This would seem to be a significant accounting value dimension
because it is arguably
'the most ancient and probably the most pervasive principle of
accounting valuation'
(Sterling, 1967, p. 110).
26. Conservatism or prudence in asset measurement and the
reporting of profits is
perceived as a fundamental attitude of accountants the world
over. Moreover,
conservatism varies according to country, ranging from a
strongly conservative
approach in the Continental European countries, such as France
and Germany, to
the much less conservative attitudes of accountants in the
U.S.A. and U.K. (e.g.,
Bceny, 1975, 1976; Nobes, 1984; Choi and Mueller, 1984;
Arpan and Radebaugh,
1985).
The differentia] impact of conservatism on accounting
measurement practices
internationally has also been demonstrated empirically (e.g..
Gray, 1980; Choi and
Mueller, 1984). Such differences would seem to be reinforced
by the relative
development of capital markets, the differing pressures of user
interests, and the
infiuence of tax laws on accountants in the countries concerned.
To what extent then can conservatism be linked to societal
value dimensions? It
is argued here that conservatism can be linked most closely with
the uncertainty
avoidance dimension. A preference for more conservative
measures of profits is
consistent with strong uncertainty avoidance following from a
concern with security
and a perceived need to adopt a cautious approach to cope with
the uncertainty of
future events. There would also seem to be a link, if less strong,
between high levels
27. of individualism and masculinity on the one hand, and weak
uncertainty avoidance
on the other, to the extent that an emphasis on individual
achievement and
performance is likely to foster a less conservative approach to
measurement. As regards
the power distance dimension there does not, however, appear
to be any significant
link with conservatism.
Following from this analysis it may be hypothesized that:
H3: The higher a country ranks in terms of uncertainty
avoidance and the lower
it ranks in terms of individualism and masculinity then the more
like!y it
is to rank highly in terms of conservatism.
10
A THEORY OF CULTURAL INFLUENCE
Secrecy versus Transparency
This would seem to be a significant accounting value dimension
which stems as much
from management as it does from the accountant owing to the
influence of
management on the quantity of information disclosed to
outsiders (e.g., Jaggi, 1975).
Secrecy, or confidentiality, in business relationships is,
nevertheless, a fundamental
accounting attitude (Arpan and Radebaugh, 1985).
Secrecy would also seem to he closely related to conservatism
28. in that both values
imply a cautious approach to corporate financial reporting in
general; hut with secrecy
relating to the disclosure dimension and conservatism relating
to the measurement
dimension. The extent of secrecy would seem to vary across
countries with lower levels
of disclosure, including instances of secret reserves, evident in
the Continental
European countries, for example, compared to the U.S.A. and
U.K. (e.g., Barrett,
1976; Choi and Mueller, 1984; Arpan and Radebaugh, 1985).
These differences would
also seem to be reinforced by the differential development of
capital markets and
the nature of share ownership which may provide incentives for
the voluntary
disclosure of information (e.g.. Watts, 1977).
To what extent, then, can secrecy be hnked to societal value
dimensions? It is argued
here that secrecy can be linked most closely with the
uncertainty-avoidance, power-
distance and individualism dimensions. A preference for secrecy
is consistent with
strong uncertainty avoidance following from a need to restrict
information disclosures
so as to avoid conflict and competition and to preserve security.
A close relationship
with power distance also seems likely in that high power-
distance societies are likely
to be characterized by the restriction of information to preserve
power inequalities.
Secrecy is also consistent with a preference for collectivism, as
opposed to
individualism, with its concern for those closely involved with
29. the firm rather than
external parties. A significant but less important link with
masculinity also seems likely
to the extent that more caring societies where more emphasis is
given to the quality
of life, people and the environment, will tend to be more open
especially as regards
socially related information.
Following from this analysis it may be hypothesized that:
H4: The higher a country ranks in terms of uncertainty
avoidance and power
distance and the lower it ranks in terms of individualism and
masculinity
then the more likely it is to rank highly in terms of secrecy.
ACCOUNTING VALUES AND CULTURE AREA
CLASSIFICATIONS
Having formulated hypotheses relating societal values to
accounting values
internationally, it is evident that the most important societal
values at the level of
the accounting subculture would seem to be uncertainty
avoidance and individualism.
While power distance and masculinity are also significant to
some extent, masculinity
appears to be of somewhat lesser importance in the system of
accounting values.
It is now proposed to hypothesize culture area classifications in
the context of
combinations of accounting values. For this purpose it is argued
here that a useful
distinction can be made between the authority for accounting
30. systems, that is, the
extent to which they are determined and enforced hy statutory
control or professional
II
ABACUS
means on the one hand, and the measurement and disclosure
characteristics of
accounting systems on the other.
Accounting values most relevant to the professional or statutory
authority for
accounting systems and their enforcement would seem to be the
professionalism and
uniformity dimensions in that they eire concerned with
regulation and the extent of
enforcement or conformity. Accordingly, these can be combined
and the classification
of culture areas hypothesized on a judgmental basis as shown in
Figure 3. In making
these judgments reference has been made to the relevant
correlations between value
dimensions and the resultant clusters of countries identified
from the statistical analysis
carried out by Hofstede (1980, pp. 223, 316). From this
classification it seems clear
that the Anglo and Nordic culture areas may be contrasted with
the Germanic and
more developed Latin culture areas on the one hand, and the
Japanese, Near Eastern,
less developed Latin, less developed Asian and African culture
areas on the other. The
31. Colonial Asian countries are separately classified, representing
a mixture of influences.
Accounting values most relevant to the measurement practices
used and the extent
of information disclosed are self-evidently the conservatism and
secrecy dimensions.
Accordingly, these can be combined and the classification of
culture areas hypothesized
on a judgmental basis as shown in Figure 4. In making
judgments in respect of these
FIGURE 3
ACCOUNTING SYSTEMS; AUTHORITY AND
ENFORCEMENT
Statutory control
Less developed
Latin
Asian-
Colonial
Flexibilily
Less
developed
Asian
African
Near Eastern
Japan
32. Uniformity
More Developed
Latin
Nordic Germanic
Anglo
Professionalism
12
A THEORY OF CULTURAL INFLUENCE
classifications reference has also been made to the relevant
correlations between value
dimensions and the resultant clusters of countries identified
from the statistical analysis
carried out by Hofstede (1980, pp. 316, 324). Here there would
appear to be a sharper
division of culture area groupings with the Colonial Asian
group relating more closely
with the Anglo and Nordic groupings in contrast with the
Germanic and more
developed Latin groupings which appear to relate more closely
to the Japanese, less
developed Asian, African, less developed Latin, and Near
Eastern area groupings.
FIGURE 4
ACCOUNTING SYSTEMS: MEASUREMENT AND
34. of accounting and
that the development of national systems of corporate financial
reporting is related
to environmental factors, identification of the patterns and the
influential factors
involved remains controversial. The significance of culture in
this context is far from
clear and has been a relatively neglected issue in the
development of ideas about
international classification.
In this paper, a framework for analysing the impact of culture
on the development
13
ABACUS
of accounting systems internationally has been proposed. Value
dimensions at the
accounting subculture level have been identified, that is,
professionahsm, uniformity,
conservatism and secrecy. These have been linked to cultural
value dimensions at
the societal level and hypotheses have been formulated for
testing. Classifications
of country groupings by culture area have also been
hypothesized as a basis for testing
the relationship between culture and accounting systems in the
context of systems
authority and enforcement characteristics on the one hand, and
measurement and
disclosure characteristics on the other.
35. Following this analysis, empirical research now needs to be
carried out to assess
the extent to which there is in fact a match between (a) societal
values and accounting
values, and (b) the proposed classification of country groupings,
based on cultural
influence, and the groupings derived from an analysis of
accounting practices related
to the value dimensions of the accounting subculture. However,
for this to he feasible,
further work to operationalize the link between accounting
practices and accounting
values will be necessary, and the relevant cross-cultural data
assembled and organized.
In interpreting the results of empirical research relating to
culture, the influence
of any change factors will also need to be taken into account,
bearing in mind the
existence of external influences arising from colonization, war,
and foreign investment,
including the activities of multinational companies and large
international accounting
firms.
While much work lies ahead, this paper is offered as a
contribution towards a theory
of cuhural influence on the development of accounting systems
internationally. In
doing so it is fully recognized that the ideas advanced are
exploratory and subject
to empirical testing and verification.
REFERENCES
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36. and Multinational Enterprises, Wiley. 1985.
Barrett, M. E., 'Financial Reporting Practices: Disclosure and
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Setting', Journal of Accounting Research, Spring 1976.
Beeny. J. H . , European Financial Reporting— West Germany,
ICAEW, t975.
, European Financial Reporting —France, ICAEW, 1976.
Choi, F. D. S.. and G. G. Mueller, International Accounting,
Prentice-Hall, 1984.
Douglas, M,, Cosmology: An Enquiry into Cultural Bias, Royal
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Frank, W. G., 'An Empirical Analysis of International
Accounting Principles', Journal of Accounting
Research, Autumn 1979.
Gray. S. J.. 'The Impact of International Accounting
DifTerences from a Security Analysis Perspective:
Some European Evidence', Journal of Accounting Research,
Spring 1980.
Gray. S. J. and A. G. Coenenberg (eds), EEC Accounting
Harmonisation: Implementation and Impact
of the Fourth Directive, North Holland, 1984.
Harrison, G. L., and J. L. McKinnon, 'Cultural and Accounting
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Accounting, Organizations and Society,
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Hofstede, G., Culture's Consequences, Sage Publications, 1980.
37. , 'Dimensions of National Cultures in Fifty Countries and Three
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S. Dziurav/iec and R. Annis (eds), Expiscations in Cross-
Cultural Psychology, Swets and Zeitlinger, 1983.
-, 'Cultural Dimensions in Management and Planning', Asia
Pacific Journal of Management, January
1984.
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A THEORY OF CULTURAL INFLUENCE
Holzer, H. P. (ed.). International Accounting, Harper & Row,
1984.
lnkeies. A., and P. h Levinson, 'National Character: The Study
of Modal Personality and Sociocultural
Systems', in G. Lindsey and E. Aronson (eds). The Handbook of
Social Psychology, (2nd edn), Addison-
Wesley, 1969.
Jaggi, B. L., 'The Impact ofthe Cultural Environment on
Financial Disclosures', International Journal
of Accounting, Spring 1975.
Kluckhohn, F. R., and F. L. Strodtbeck, Variations in Value
Orientations, Greenwood Press, I%1.
McKinnon, J. L., The Historical Development and Operational
Form of Corporate Reporting Regulation
in Japan, Garland, 1986.
38. Mueller, G. G., International Accounting, Macmillan, 1967.
, 'Accounting Principles Generally Accepted in the United
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Elsewhere', International Journal of Accounting Education and
Research, Spring t968.
Nair, R. D., and W. G. Frank, 'The Impact of Disclosure and
Measurement Practices on International
Accounting Classifications', The Accounting Review, July 1980.
Nobes, C. W., 'A Judgemental International Classification of
Financial Reporting Practices', Journal of
Business Finance and Accounting, Spring 1983.
, International Classification of Financial Reporting, Croom
Helm, 1984.
Nobes, C. W., and R. H. Parker, (eds), Comparative
International Accounting, Philip Allan, 1985.
Parsons, T., and E. A. Shils, Toward a General Theory of
Action, Harvard University Press, 1951.
Price Waterhouse international. International Survey of
Accounting Principles and Reporting Practices,
1975.
Radebaugh, L. H., 'Environmental Factors Influencing the
Development of Accounting Objectives,
Standards and Practices in Peru', International Journal of
Accounting Education and Research, Fail,
1975.
Seidler, L. J., 'International Accounting —the Ultimate Theory
Course', The Accounting Review, October
1967.
39. Sterling, R. R., 'Conservatism: The Fundamental Principle of
Valuation in Traditional Accounting', Abacus,
December 1967.
Taylor, P., and S. Turley, The Regulation of Accounting,
Blackweil, 1986.
Watts, R, L., 'Corporate Financial Statements: A Product ofthe
Market and Political Processes', Australian
Journal of Management, April 1977.
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History and an Analysis of Trends, Stipes,
1971.
15
Public Sector Financial Management Case Study – MPA
Capstone
Background: Internal Control Review
When conducting a financial and compliance audit the
accountants review the internal controls of the
audited organization. The internal controls are the systems an
organization has established to 1) prevent
40. fraud and waste; 2) ensure accuracy of the accounting and other
operating data; 3) promote adherence
to state policies; 4) further the efficiency of operations; and 5)
ensure conformity with applicable laws.
Systems devised to achieve the first two objectives are often
referred to as accounting controls; the latter
three aims are often referred to as administrative controls. To
comply with “generally accepted auditing
standards” or GAAS in a narrow and literal sense, the
accountants may concentrate on examining the
accounting controls. But in most audited organizations the
accounting and administrative controls
overlap extensively, so the accountant examines the entire body
of internal controls.
This internal control review is but one of several steps in
arriving at a professional judgment
regarding the “fairness” or reliability of the financial reports of
the audited organization. For local
governments, the internal control review can be an end in itself
– a source of valuable observations about
the strengths and weaknesses of financial management
practices. Many local officials are more
interested in the accountant’s evaluation of internal controls
than they are in the accountant’s opinion
41. about the financial reports. Accountants, in response to this
interest, usually prepare a separate,
informal report on internal controls, in which they list the major
weaknesses they have found alongside
their recommendations for remedial action. This informal
report often is referred to as the “letter to
management” or simply the management letter.
The executives within the audit organization may have
extremely contrasting points of view
about the management letter. As is often the case, the letter
may dwell upon technical and narrowly
defined problems, which may be important to a few middle and
lower level managers but of no practical
relevance to the rest of the bureaucracy. However, sometimes
the accountant may include in the
management letter observations about major system problems.
There is a high probability this will
happen if the accountants are performing their first audit of the
community and if a number of major
system problems in fact exist. In these cases the accountants
usually prefer to put their observations on
record. Executives generally aligned with the status quo may
view these observations as a threat;
executives who are more willing to promote or accept change
42. may view the observations as a refreshing
breath of fresh air. In any event, the management letter
provides an excellent opportunity for a fresh,
objective analysis of the auditee’s management practices and
operations.
The case which follows draws upon an actual professional audit
of a large American city. It was
the first professional audit of the city’s more than 150-year
history. The case is written from the
perspective of a middle-level manager whose job is affected by
the contents of the accountants’
management letter.
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44. accountants had recently submitted in final form.
Susan joined the city about the time the audit began, that
is, a year ago. Her assignments generally dealt with developing
procedures for improved budgetary analysis and improved
interim-year spending controls. As part of her work, she built
up
an introductory knowledge of the accounting system of the city.
The unit she worked in was commonly perceived within City
Hall as favoring greater application
of advanced analytic methods in financial management. The
Budget Office of the city falls within the
Finance Department. Other units of the Finance Department
include Auditing, Purchasing, Systems and
Procedures, and Data Processing.
Susan was aware that the budget director’s management
priorities were as follows: 1) Improve
the quality of personnel/payroll data used in annual budgetary
analysis, forecasting of employee benefits,
and labor contract negotiations; 2) improve the quality of
budgeting of data processing; and 3) impose a
quarterly allotment system to control interim spending.
45. Moreover, Susan was aware that the mayor, who was deeply
engaged in a campaign to be
reelected in a September primary, was unenthusiastic about the
audit, so that neither he nor his aides
had shown any interest in the management letter.
She felt that she first had to sort out the short- and long-run
implications of the audit and the
management letter for the mayor and the budget director. How
might their goals (what she knew and
could infer) be influenced by the management letter? How
could they best take advantage of it? She also
had to consider her own position and future within the city.
How might the management letter be used
to improve her standing with City Hall?
She sketched out on a pad a crude list of alternative steps that
could be taken by the city in
response to the management letter. These steps were not
mutually inclusive. The list was for her a
starting point for preparing a report to her boss:
OPTIONS: postpone until after primary
Initiate in-house task forces
Hire consultants or use the accountants to follow up
46. Think of more
The more she thought about the problem of what to do with the
management letter, the more she began
to entertain simultaneously two entirely contradictory questions
about the management letter: Was it a
vehicle for management reform or a terrorist bomb?
The audit of the city was for the FY ending June 30, 2015. As
is typical in first-time audits of large
government organizations, the audit work extended over a year,
starting in early 2015 and ending in the
spring of 2016. They submitted a revised and final version of
the management letter in May, 2016. The
city released copies of the management letter to the press in
June.
A summary of the management letter, observations about
payroll- and vendor-payment
practices, and a brief, incomplete assessment of executive
responses to the observations are included
below.
47. Payroll
Over 70 percent of the expenditures of the city was payroll. In
a bewildering variation on form and period
of payment, city employees, the accountants discovered, were
paid on one of the four days in the week,
and on a weekly, semiweekly, or monthly basis. The
accountants found that current practices had
resulted in delayed payments to new employees, payments to
employees who had been terminated,
incomplete processing of federal income tax forms and other
deductions, payroll charges to incorrect
budget codes, and unnecessary clerical costs.
In the first steps of the payroll cycle, employees had been hired
and the specific information on
their employment was entered in the central payroll register.
The accountants found that since there
was no effective integration of the personnel department (the
department which had hired the
employee) and the payroll department (the department that paid
the employee), there were delays in
putting new employees on the rolls.
Time sheets, while filled out by several thousand workers, were
48. worthless indicators of employee
performance. Many line managers routinely signed payroll
authorizations without ascertaining whether
PRESS RELEASE
City Public Affairs Office
Contact: Joel Berman
Hold until 4:00 p.m., June 16, 2016
Mayor Edward Silvers received this morning the official
management report of the city’s auditors, McHenry & Co.
At a meeting attended by Mayor Silvers, Robert Crum, partner
in McHenry & Co., and Eileen Raymond, the director of
finance, Mayor Silvers received a brief presentation of the
major findings and recommendations of the auditors.
According to Mr. Crum, the auditors found no major problems
in the financial administration of the city, and they were
impressed by the dedication and talents of city employees.
Mayor Silvers and the finance director expressed their
appreciation of the professionalism of the auditing team headed
by Mr. Crum.
The finance director will review the management report with
city personnel and will report back to the mayor within
two weeks.
49. employees showed up for work. The payroll department, for its
part, did not have a list of authorizing
forms were legitimate.
Once payroll information was prepared by the audit division of
the payroll department, the data
were put into the city’s computer to produce paychecks. The
city ran an “exception based” payroll system
whereby the payroll master data files on the computer were
designed to produce paychecks on schedule
unless there were any exceptions or changes. The payroll audit
division did not, as a practice, check the
computer files to determine that only changes authorized by
them were made to the files and that all of
their authorized changes were in fact made.
Procedures for distributing checks invited theft or manipulation
of the system. According to the
accountants, any employee could pick up checks for his or her
department at the Treasury Department
window. Batches of checks were delivered to employees on the
street by un-bonded employees. During
the audit, there was a holdup of a city pay check distributor.
These weaknesses in controls over payroll struck some city
executives as rather trivial, resulting in
50. inconvenience to employees and, at worst, a potential loss of a
relatively limited amount of funds.
However, the new budget director felt that failure to enforce
detailed controls at the mundane level of
daily payroll operations comprised the city’s capacity to
manage its financial affairs at higher levels. For
example, the city had a residence requirement for employees.
Neither the personnel nor the payroll
department made a serious effort to verify reported residences.
Furthermore, there were serious
inadequacies in the personnel data, as evidenced by the return
by the Postal Service of one tenth of the
W-2s mailed by the payroll department. Unfortunately for the
city, these files were the primary source of
information used to project the future costs of payroll increases
and changes in benefits.
Vendor Purchases
Three hundred steps were required to order, receive, and pay for
goods from vendors. This maze of
controls resulted in delays, high costs, and poor vendor
relations. They did not prevent major scandals
from occurring, for example, in the award of contracts to the
departments which managed the city’s
51. parks and tax-title property. Delays of three to four months in
paying bills alone were frequent. The
city’s internal auditor estimated that each purchase order cost
the city about $40 to $50 to process.
Many departments failed to maintain inventory records and to
order in economical quantities,
the accountants found. In addition, the accountants found that
some departments irrationally awarded
contracts to lowest bidders who were almost certain to fail to
deliver, while other departments clung to
extremely precise specifications and selected high bidders.
The most serious weakness in vendor purchases was in the
inordinate processing delays which
occurred throughout. One cause of delay was chronic confusion
over who was responsible for certifying
the availability of funds. Line department managers believed
that the budget department, when notified
of a requisition order, checked for availability of funds. Budget
Department personnel, however,
contended to the accountants that their job was only to certify
that the correct appropriation account
was charged. As it happened, neither line nor budgetary
officials were authorized to reserve funds
52. formally. That was the job of the Auditing Department, which
would reject requisition orders (already
weeks or months old) for which funds were not available at the
time the Auditing Department matched
the order with the appropriate records.
Vendors were selected through a highly formalized and time
consuming competitive bidding
process, supervised by the city’s Purchasing Department. After
this department would designate an
awardee, it would prepare a formal letter of award which it
would send to the mayor’s office by way of
the city’s legal department. The accountants estimated that it
took an average of 25 days after the
preparation of the award letter by the Purchasing Department
for the mayor to sign the letter.
The order for the desired goods still could not go out until a
formal contract was signed. There
was no uniform contract and weeks would go by as supporting
documents and required signatures were
collected and reviewed by the law and auditing departments.
Only after their review was complete could
the line agency manager place an order.
53. These delays, justified on the grounds of statutory
requirements, discouraged many vendors from
bidding and drove bid prices up to include implicit financing
charges. The delays abused the patience of
the better quality city executives. Some executives had already
concluded that procedural difficulties in
vendor purchases contributed to the poor performance record of
the city’s data processing department,
since municipal data processing shops typically depend very
heavily on outside vendors to provide
equipment, maintenance, and consulting. The problems with
vendor purchasing had persisted because
no city department or key official had been sufficiently
motivated and influential to streamline controls.
Instructions:
Write Ms. Dewing’s memorandum. What recommendations
should be made to the budget director?