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Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

Other concentrated milk products are evaporated or condensed milks. These do serve as direct substitutes for the original, simply by the restoration of the original amount of water content. Large shipments of these products are going forward regularly from Canada and the United States to Great Britain. The next logical step in the process is the complete dehydration into powdered form. This has been an expanding industry in recent years. Milk in powdered form occupies only about one‐quarter of the space taken by evaporated milk and approximately one‐eleventh of the volume of the original fluid milk. Experiments are now under way in Canada to make further economies. Dried milk is usually packed in tins or small containers, in loose powder form. Half a ton of milk was recently sent from Ontario to Great Britain in the form of solid blocks, packed in large cartons. If these experiments are successful further important economies in shipping space will result. The drying of eggs has until last year only been incidentally carried on in this continent, and industries using dried eggs have depended upon China for their supply. The cutting off of this source and spectacular demand for military use and overseas shipment have resulted in a tremendous increase in output. In 1939 the United States egg‐drying industry prepared only 10 million pounds of dried egg products. By 1941 this had been increased to 45 million pounds, and it has been estimated that output in 1942 will reach 150 million pounds. Some fear has been expressed that the present expansion in the industry will have severe repercussions, when conditions of normal supply and demand are restored after the war. It should be noted, however, that production of this year's quota will involve operation of the plants twenty‐four hours a day throughout the year and that the industry can go back to a peacetime operation with an eight‐hour day and a four‐month season. On this basis output would be only 17 million pounds per annum, or slightly larger than pre‐war consumption in the United States. Egg drying in Canada has also begun to expand. During 1941 we delivered 15 million dozen eggs to Great Britain. These eggs were shipped in the shell, and owing to shipping delays their condition upon arrival was not always satisfactory. Egg deliveries to Great Britain in 1942 are expected to reach 45 million dozen eggs, and since February 7th all of these have been shipped in the dried form. Although the drying capacity in Canada has been sharply increased it is not yet capable of handling all the eggs available at the period of peak production and the surplus eggs are being packed for future processing. While there has been a substantial growth in the processing of milk and eggs by dehydration, the industry which has received the greatest publicity and aroused most public interest is the dehydration of vegetables. During the World War of 1914–18 a substantial quantity of dehydrated vegetables was prepared and shipped to Europe, primarily for the use of United States armed forces. These were not popular; in general they tasted like anything but vegetables, and the kindest description of their flavour was that it resembled hay. The industry died away at the end of the war almost as rapidly as it had risen. The last few years, however, have seen a revival of interest and of operation in the dehydrated vegetable industry. This revival has, curiously enough, been based upon discoveries made in research for a rival, the quick‐frozen food industry. In the earlier days of the latter industry the same problem of hay‐like flavour arose. Research indicated that this was due to activity of enzymes—those curious biological catalysts present in all living matter without which the chemical changes necessary for its existence could not take place. It was discovered by pioneers in the frozen food industry that a pre‐heating or “blanching” process immediately prior to freezing prevented activity of the enzymes during the period when the food remained frozen. As a result of the lack of chemical change the flavour remained unaffected. It is thus against the background of this research rather than as a result of immediate war demands that the dehydrated vegetable industry has so far had its development. For a number of years the industry in the United States has been slowly growing, and a survey conducted last year by the United States Department of Commerce indicated that fifteen commercial plants produced slightly less than 5 million pounds of dehydrated vegetables in 1940. Nearly two‐thirds of the output was in the form of powders to be used for seasoning, including such highly flavoured vegetables as onions, celery and red peppers. The remainder of the output was either in the form of mixed vegetables which, combined with animal protein and flavourings, make up the now familiar packaged soups. There has also been, however, a relatively substantial volume of production for dehydration and use in the form of the original vegetable. One company in fact has specialised in the production of potato shreds which permit the preparation of mashed potatoes in five minutes. The greater part of the output was purchased by hotels, restaurants and other large organisations where convenience in use was a major factor. The direct sale to individual consumers was only in the preliminary stages. The increased demand for food products in the United States, both for the armed forces and for shipment abroad under “lease‐lend,” has aroused an intense interest in the industry. The United States Department of Agriculture announced at the beginning of June a programme of technical assistance and priorities on materials for food processors desirous of converting their plants. Compared with the fifteen plants producing 5,000,000 pounds in 1940, there are now reported to be 113 companies operating dehydration plants, with an aggregate annual production of 125,000,000 pounds. Potential demand may be measured by the fact that if dehydrated potatoes were served to the men in the United States army only once a week it would require 7 million pounds of finished product per annum of this vegetable alone. The types of dehydrated vegetables most in demand are potatoes, onions, cabbages, carrots, beets and tomatoes. The important factor in all these products is quality. Dehydration is not a process for getting rid of second‐grade products. One successful operator has found that green peas for dehydration should be of approximately the same quality as those used for quick‐freezing, and must be better than the average quality of peas canned. If the product is to be restored to anything like palatable flavour and texture the flavour must be there to begin with. During recent months the Canadian Government has been actively encouraging experimental work in the dehydration of vegetables.

The study analyses de jure disclosure harmony between Australia and Singapore by examining selected disclosure requirements from the statutes, stock exchange listing rules and five accounting standards. Empirical evidence as to Australian and Singaporean companies' de facto disclosure is provided. Two disclosure indices, specifically the no‐violation‐for‐non‐disclosure (NVND) index and the violation‐for‐non‐disclosure (VND), were used to assess the extent of company's disclosure of the selected requirements contained within their respective country's rules.

This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It deals with the process and the degree in accounting harmonization already taking place, and with analyzing the best option for Saudi Arabia to achieve accounting harmonization. A survey of accounting practices in Saudi Arabia is made of the consistency and change in measurement methods used over the period 2000‐2002. Two statistical tools are used. The Chi‐square test is used to assess whether the measurement practices by companies in Saudi Arabia are significantly different and the C‐index is used to find the degree of harmonization within Saudi Arabia in order to determine what factors appear to have influenced comparability.

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

Accounting history has a long tradition, but in recent years it has expanded its interests and approaches. Early literature of accounting history that sought to glorify the practice of accounting and the status of accountants has been supplemented first by a more utilitarian approach viewing the past as a “database” for enhancing understanding of contemporary practice and for identifying past accounting solutions that might be relevant to current problems, and then by a more critical approach, which seeks to understand accounting’s past through the perspective of a range of social and political theories. A tension has developed between those historians whose first loyalty is to the archive and those who look primarily to theory to inform their historical investigations. As accounting history matures, open debate between practitioners of different modes of history making can only be beneficial, not only to the development of the discipline, but also towards our own self‐understandings as accountants, including the impact we have on organizational and social functioning. Suggests that accounting history without a firm archival base is likely to lose direction, but that our notion of what constitutes the archive, and our ways of communicating, explicating and interpreting the archive, should not be taken as fixed. To illustrate this, examines a number of approaches to the writing of accounting history where recent research has begun to demonstrate a critical and interpretive tendency, and suggests directions in which this research might develop as accounting and its history enters the twenty‐first century.

This paper reports the results of a study on the half‐yearly reporting compliance practices of Australian and Singapore listed companies. The possible influence of four contingent variables (country of origin, industry, company size and debt leverage) upon compliance practices is considered. In relation to the issue of half‐yearly reporting, a theoretical framework developed by Thomas (1991) is utilised by linking the variables examined to compliance practices adopted. 186 half‐yearly reports were examined for this study in the 1995/6 fiscal year from Australia and Singapore. The degree of compliance was measured using a compliance index. A series of statistical tools, namely analysis of variance (ANOVA), independent sample t‐test, logistic and multiple regressions, were used to analyse the data collected. Tests conducted to examine whether there was a significant country‐effect upon compliance practices adopted found overwhelming evidence to conclude that Singaporean companies' compliance was significantly higher than their Australian counterparts.

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.

A retrospective and prospective essay focusing on developments in the historical accounting literature.

The special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.

The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.

In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

Considerable conceptual and technical ambiguity still surrounds the use of the true and fair view concept. Despite these ambiguities, this concept has been adopted into the corporate legislation of numerous countries. Investigations into the use of the true and fair view in Europe have revealed variations in interpretation and practice suggesting that countries are tending to interpret the concept in the context of national culture and national accounting tradition. An important feature of the way in which this concept has evolved in Australia, for example, is that whilst the pre‐eminence of a true and fair view has been retained, in practical terms its status has changed substantially due to numerous, significant amendments made to the legislative requirements. As such, there is a clear need to discover how the true and fair concept is interpreted and employed in practice. This study investigates the actions undertaken by finance directors of Australian firms to ensure that their financial statements can be seen to give a true and fair view i.e., how, in practice, directors apply the concept. The results of this study indicate that Australian finance directors: are unlikely to take specific additional actions to comply with the requirement that their financial statements give a true and fair view. Rather, they are likely to rely on their auditors to ensure compliance with statutory and professional requirements.