Search results for "ACCOUNTING"

Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis

2013

Since the 2008 global economical and financial crisis, the fair value measurement has acquired a controversial position both within the accounting regulatory committees and the accounting theory. The literature generally examines two opposite central paradigms of evaluation, namely the Fair Value Accounting (FVA) and the Historical Cost Accounting (HCA). The paper, after a literature review through both these opposite sides, suggests a theoretical framework, using the basic concept of “accounting system”, for the choice between the opposite paradigms, considered noteworthy in times of crisis as it should allow to conceptualize a ‘mixed system’, combining FVA and HCA in different ways accord…

Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective

2000

During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.

Osteoporosis in men: a case report

2010

Osteoporosis in men is frequently not considered, underdiagnosed and often undertreated. In contrast with osteoporosis occurring in women, the genesis is frequently secondary (30-60%) with a complex diagnostic approach. A careful anamnesis and physical examination associated with laboratory and instrumental evaluation are necessary for an accurate diagnosis. The clinical case presented concerns a 70-year-old man with negative family history for osteoporosis and a personal history of depression, HBV carrier, and chronic obstructive pulmonary disease (COPD) in a heavy ex-smoker with history of alcoholism. The comprehensive geriatric evaluation allowed us to diagnose a multifactorially seconda…

Consequences of Justifications of Assessments in French Expanded Audit Reports

2018

Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the US and key audit matters introduced by international standard setters, the purpose of JOAs is to enhance the informative value of audit reports. Based on French audit reports issued from 2002 to 2011, we analyze the impact of first-time implementation of JOAs, and the impact of new JOAs in subsequent years, on investors (measured by abnormal returns and abnormal trading volume) and on the audit (measured by audit report lag, abnormal accruals, and audit fees). For both first-time implementation of JOAs and new JOAs in subsequent yea…

Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque

2010

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

From state-owned smokestacks to post-industrial dreams : The Finnish government in business, 1970–2010

2020

While state-owned enterprises (SOEs) used to be considered obsolete tools for governmental intervention in the economy, in recent years governmental intervention in the business sector has re-emerged as a topic of debate. However, scholarship on the changes in and the modernisation of the SOE model is limited. In this article, we examine how the Finnish state’s ownership policy adapted to the requirements of economic globalisation between the 1970s and the 2010s. We show that the attitude towards globalisation was pragmatic and aimed at safeguarding the competitiveness of domestic companies. The state-owned company system was gradually adapted to meet new needs, losing most of its original …

Trans-Contextual Model Predicting Change in Out-of-School Physical Activity: A One-Year Longitudinal Study

2021

The aim of the current study was to test the long-term predictive validity of the trans-contextual model in accounting for variance in adolescents’ out-of-school physical activity measured by self-report and accelerometer based-devices over a one-year period. Secondary school students ( N  =  265) aged 11 to 15 years completed a three-wave survey on two occasions in time, spanning a one-year interval, measuring perceived autonomy support in physical education (PE), peer and parent autonomy support in leisure-time, autonomous and controlled motivation in PE and leisure-time, attitude, subjective norms, perceived behavioural control, intention, and out-of-school physical activity both by sel…

Obiektowy rachunek kosztów usług pasażerskiego transportu samochodowego na przykładzie PKS SA

2018

W dobie silnej konkurencji, dynamicznie zmieniających się warunków rynkowych rachunek kosztów odgrywa ważną rolę, bowiem generuje informacje do podejmowania racjonalnych decyzji. Celem artykułu jest zaprezentowanie możliwości wykorzystania obiektowego rachunku kosztów w działalności usługowej pasażerskiego transportu samochodowego. Zmierzając do osiągnięcia celu, omówiono istotę obiektowego rachunku kosztów oraz korzyści wynikające z jego stosowania. Przedstawiono informacje o spółce – specyfikę przedmiotu działalności, strukturę organizacyjną, bowiem wpływają one na kształt rachunku kosztów. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy literatury przedmiot…

Journal of Economics and Management Research, Vol. 4/5

2016

Deadlock in corporate governance: Finding a common strategy for private telephone companies, 1978–1998

2017

This paper looks at how a group of small, incumbent private telephone companies complied with the international convergence of market structures. The existing research has mainly focused on large national incumbents, assuming a transition to multinational enterprise. This development process is often associated with privatisation policies and various institutional factors. The article tests these assumptions using a case study of the network of Finnish local telephone companies. It looks at the development of an interfirm network, its perspectives on the different phases of the deregulation process, and how the network tried to regenerate itself but failed to form a unified corporate struct…