Asian Review of Accounting: Volume 5 Issue 2

Patterns of Cultural and Budgetary Controls in International Joint Ventures in South Korea

Neale G. O'Connor

This study, conducted in a field setting, examines the pattern of budget and cultural controls across Korean firms and Korean joint ventures with U.S. and European firms in South…

Cash Controls Within Christian Churches: An Exploration Of The Determinants

Gordon Woodbine

This paper examines the proposition that local congregations within Western Australia provide satisfactory safeguards aimed at limiting opportunities for mismanagement and fraud…

Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature

Abu Shiraz Abdul‐Rahaman, Sonja Gallhofer, Jim Haslam, Stewart Lawrence

The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature…

Sources of Funding and Monitoring Effects on Nonprofit Organisations from an Agency Perspective

Terence Chan, Gerald Chau, Dennis Chan

Nonprofit Organisations (NPOs) receive their funding in three major types: government subvention, donations and fees collected for services provided. While the contributors do not…

Employers' Expectations on Today's Accounting Profession: A Malaysian Case‐Study

Frances Penafort, Bedah Binti Ahmad

The accountant's role today has been dramatically expanded, that is, from being the steward of assets and preparer of financial statements to a more challenging one, namely, one…

The Current State of Accounting Education and Research in China: A Survey of Involved Overseas Chinese Accounting Professors

Chee W. Chow, Shifei Chung, Anne Wu

This study aims to further the development of an informed understanding of current Chinese accounting education and research as an aid to focusing the efforts of accounting…

The Export of Accountancy Education To Malaysia And Singapore: An Australian Experience

Barry J. Cooper, Kevin Adams

The export of accountancy education to South East Asia has grown rapidly for a number of Australian universities. This study describes the experience of one university in…

Effects of Management Compensation Schemes on Corporate Investment Decisions

Francis Chan

This paper examines the effects of management compensation schemes on corporate investment decisions. This is a significant study because it helps to understand such a…