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Article
Publication date: 1 February 1996

Dennis W Taylor

Behavioural consequences of emphasis on budget‐related performance evaluation measures have been extensively researched in single countries, but not in cross‐cultural…

162

Abstract

Behavioural consequences of emphasis on budget‐related performance evaluation measures have been extensively researched in single countries, but not in cross‐cultural organizational settings. Contingency theory is invoked in this study to model the “fit” for international joint venture companies (IJVs) between two contingency factors — environmental uncertainty (EU) and organizational objectives conflict (OOC)—and the organizational control sub‐system variable of budgetary emphasis (BE). The impact of this “fit” on the effectiveness of managers from Chinese and Western sides of an IJV partnership is tested in respect of the effectiveness outcomes of self‐rated managerial performance (MP) and the creation of budgetary slack (BS). These two effectiveness constructs are chosen for this study because they provide a complementary picture of effectiveness in a budget‐related behavioural settings. To test the various “fit” hypotheses, this study provides results from a survey of Sino‐foreign JVs. Specifically, middle and senior managers representing the foreign partner to a Sino‐foreign JV were chosen in two groupings, Hong Kong Chinese managers and Western managers. Multiple regression was performed for the independent variables (EU, OOC and BE) in relation to the respective dependent variables (MP and BS) and the respective sample groups (HK Chinese and Western). Both main and interaction effects are reported in this study. Implications of the findings for the use of budgetary emphasis in management performance evaluation in IJVs are discussed.

Details

Asian Review of Accounting, vol. 4 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 January 2002

Ibrahim Kamal Abdul Rahman, Normah Omar and Dennis W. Taylor

This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A…

345

Abstract

This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A case study of a major Malaysian enterprise before and after its privatisation revealed substantial improvement of the accounting system, particularly the component of budgeting. However, several difficulties continued to be faced by the accounting department of this enterprise. For example, although accounting emerged as “visible” in the organisation, its function was confined to narrow procedural aspects of budgeting, accountability and performance appraisal. The accounting department was also seen unable to penetrate into the “values” of non‐accountant managers and professionals, such as the engineers. The discussion of the findings in this paper are extended to a consideration of the potential for Malaysian companies undergoing organisational change to emulate Japanese management accounting systems approaches.

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Asian Review of Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 February 2001

Dennis W Taylor, James Fisher and Maliah Sulaiman

There is a substantial body of empirical literature on university students' self‐perceived approaches to learning, but evidence on instructors' perceptions of the way they…

509

Abstract

There is a substantial body of empirical literature on university students' self‐perceived approaches to learning, but evidence on instructors' perceptions of the way they facilitate their students' learning approaches is less evident. This study aims to investigate the extent of the gap between students' learning approaches and instructors' teaching orientations towards facilitating these approaches. The subsequent employability of accounting graduates depends in part on the nature and extent of this gap. Student learning approaches are measured on two dimensions ‐ deep and strategic approaches ‐ drawn from Tait's and Entwistle's (1995) Revised Approaches to Studying Inventory (RASI). Instructors' facilitation of students' learning is measured by a re‐orientation of the same RASI instrument towards teaching approaches. The results reveal several significant differences of emphasis between instructors and students in terms of deep and strategic approaches. Students are falling short of what their instructors believe they are facilitating in terms of the development of their employability competencies and characteristics for a professional career. When students are grouped according to gender, further significant differences are found. Implications of these findings for future change in accounting education are discussed.

Details

Asian Review of Accounting, vol. 9 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 13 April 2012

Akeel M. Lary and Dennis W. Taylor

This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model…

5629

Abstract

Purpose

This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model and new evidence from Australia that complements and extends recent studies from different country settings on characteristics, roles and effectiveness of ACs.

Design/methodology/approach

The sampling frame is Australian listed companies, over the years 2004 to 2009, consisting of 180 observations. The study applies multiple regressions to validate the hypotheses and models.

Findings

Results reveal that stronger AC independence and competence, but not diligence, is significantly related to a lower incidence and severity of financial restatements (i.e. to a higher integrity of financial statements). However, greater AC diligence, but not independence or competence, is significantly related to lower non‐audit fee ratio (i.e. to higher external auditor independence).

Practical implications

The paper highlights salient links between an AC's governance characteristics and its effectiveness in fulfilling certain governance roles. Also it expands current literature by presenting a comprehensive empirical model along with statistical measures for AC governance characteristics.

Originality/value

Previous studies have not drawn AC governance characteristics together in a comprehensive model or provided evidence beyond the North American and European setting. A further original feature is the measurement of AC competence in terms of collective members' combined financial sophistication and industry knowledge.

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Article
Publication date: 1 February 2013

Maggie P. Williams and Dennis W. Taylor

The purpose of this paper is to investigate the phenomenon in China of listed companies propping up their reported earnings through the use of abnormal related‐party sales. It is…

1204

Abstract

Purpose

The purpose of this paper is to investigate the phenomenon in China of listed companies propping up their reported earnings through the use of abnormal related‐party sales. It is hypothesised that two factors associated with securities regulation of listed companies in China will distort the market for ownership control and consequently impact on the practice of propping. The first factor is the firm's risk of being classified as a “special treatment” firm and potentially being delisted. The second factor is the proportion of non‐tradable shares retained by a State‐based controlling shareholder from a government allocation.

Design/methodology/approach

The hypotheses are modelled and tested using secondary data from 2010 annual reports and a financial database for companies sampled from the top 100 on the Shanghai and Shenzen Stock Exchanges.

Findings

Both hypotheses are supported. Abnormal sales (a proxy for propping) are found to be higher for firms whose ROE had fallen to a level that potentially put them under “special treatment” scrutiny, and also are higher for firms whose proportion of non‐tradeable shares had declined.

Originality/value

Prior studies on propping have focused on companies faced with moderate financial shock being propped up by controlling shareholders so as to preserve their future opportunities to tunnel funds away from minority shareholders. Not previously investigated are the potential side effects of securities regulations on controlling shareholders' incentive for propping, namely, the identification that propping relates to the level of ROE needed to avoid “special treatment” status and the proportion of non‐tradable shares needed as a buffer in the market for corporate control.

Details

International Journal of Law and Management, vol. 55 no. 1
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 15 May 2009

Dennis W. Taylor

The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the…

3504

Abstract

Purpose

The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS‐based information (measured as incremental value‐relevance for listed companies in the UK, Hong Kong and Singapore). These countries had different approaches to harmonization leading up to IFRS adoption.

Design/methodology/approach

This study is based on secondary data from financial statements and share market databases for a sample of 150 randomly selected listed companies in three countries for the year of first‐time adoption of IFRSs.

Findings

Results show that the extent and cost of adjustments to financial statements of UK companies at first‐time adoption of IFRSs is greater than companies in Hong Kong and, in turn, Singapore. But, in each of the three countries, financial statements prepared under IFRSs generate insignificant benefits to users in terms of providing incrementally more value‐relevant information than financial statements prepared under local generally accepted reporting practices. The self‐develop‐then‐harmonize strategy of the UK's Accounting Standards Board caused companies to incur higher costs‐to‐benefits on adoption of IFRSs than the selective‐importing‐of International Accounting Standards strategy in Hong Kong and Singapore.

Originality/value

The evidence enables a retrospective evaluation of historically different national standards setting strategies in terms of the cost‐benefit outcomes at time of adoption of IFRSs.

Details

Asian Review of Accounting, vol. 17 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 October 2001

Dennis W. Taylor, Maliah Sulaiman and Michael Sheahan

Provides findings from a survey of environmental management systems (EMS) auditors at ISO14001‐certified sites of Australian enterprises. Taking a legitimacy theory perspective…

5837

Abstract

Provides findings from a survey of environmental management systems (EMS) auditors at ISO 14001‐certified sites of Australian enterprises. Taking a legitimacy theory perspective, this study investigates the way in which enterprises with certified sites are meeting their implied social contract with stakeholders (also termed “relevant publics”) on environmental conduct. Investigates whether EMSs, and related environmental audit functions, are being treated as quality assurance tools for the betterment of environmental performance, or as impositions to be complied with so as to maintain the credential of ISO 14001 certification per se. Seeks to throw light on this legitimacy theory issue by providing evidence about management’s motivation behind, and strength of support for, the EMS auditing function at ISO 14001‐certified sites. Obtains evidence about the objectives for the EMS auditing function, the resources committed to it and the perceived benefits arising from meeting the requirements for certification. Results point consistently to the conclusion that management have emphasised having enough compliance to maintain their site’s ISO 14001 certification credential.

Details

Managerial Auditing Journal, vol. 16 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Available. Content available
Article
Publication date: 1 January 2014

Keith Hooper

201

Abstract

Details

Managerial Auditing Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 9 November 2017

Sizwe Timothy Phakathi

This chapter provides an extensive review of literature on the interaction between and interdependence of informal and formal working practices in various workplace settings. The…

Abstract

This chapter provides an extensive review of literature on the interaction between and interdependence of informal and formal working practices in various workplace settings. The aim of the chapter is to elucidate the organisational, managerial, human relations and social factors that give rise to informal work practices and strategies, on the shop-floor not only at workers and work group levels but also at supervisory and managerial levels. This chapter helps the reader to understand the informal work practice of making a plan (planisa) in a deep-level mining workplace.

Details

Production, Safety and Teamwork in a Deep-Level Mining Workplace
Type: Book
ISBN: 978-1-78714-564-1

Keywords

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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