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Article
Publication date: 1 March 2007

Alan K. Styles and Mack Tennyson

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports compiled by…

489

Abstract

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports compiled by government agencies. This study examines the availability and accessibility of local government financial reports on the Internet for a sample of 300 U.S. municipalities of varying size. Results indicate that provision of financial reports is more prominent among larger cities. Cities with higher income per capita and higher levels of accounting disclosure are also more likely to provide financial reports on the Internet. The accessibility of the financial data reported on the Internet is positively related to the number of residents, resident income per capita, and level of debt and financial position of the municipality.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 1
Type: Research Article
ISSN: 1096-3367

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Publication date: 1 March 1999

Erkki K. Laitinen and H. Gin Chong

This paper presents a model for predicting crises in small businesses using early‐warning signals. It summarises the results of two separate studies carried out in Finland (with…

1566

Abstract

This paper presents a model for predicting crises in small businesses using early‐warning signals. It summarises the results of two separate studies carried out in Finland (with 72 per cent response) and the UK (26 per cent) on the decision process of corporate analysts (Finland) and bank managers (UK) in predicting the failure of small and medium‐sized enterprises (SMEs). Both studies consist of seven main headings and over 40 sub‐headings of possible factors leading to failure. Weighted averages were used for both studies to show the importance of these factors. There are significant similarities in the results of the two studies. Management incompetence was regarded as the most important factor, followed by deficiencies in the accounting system and attitude towards customers. However, low accounting staff morale was considered a very important factor in Finland but not in the UK. Unlike Finland, the UK results emphasised the importance of accounting systems and internal control. These two studies differ from previous studies as managerial auditing elements like the importance of internal control departments (UK evidence) and budgetary control systems were included. Similarities in the results of these surveys conducted under two separate EU environments imply that it would be interesting and beneficial to extend these studies to other member states.

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Journal of Small Business and Enterprise Development, vol. 6 no. 1
Type: Research Article
ISSN: 1462-6004

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Article
Publication date: 1 October 2002

Robert White and Dallas Hanson

This paper is an empirical response to two of Quattrone’s claims: first, that research in accounting is fragmented; and then that this follows from the blocking of communication…

1900

Abstract

This paper is an empirical response to two of Quattrone’s claims: first, that research in accounting is fragmented; and then that this follows from the blocking of communication by intra‐ and inter‐disciplinary boundaries. Although we agree with much of Quattrone’s argument, and in particular with his problematising of “economic man”, we draw an opposite conclusion. Rather than looking to a trans‐disciplinary removal of boundaries, we use a survey of 30 years of research in corporate annual reports to defend narrowly disciplinary work. We make our case through discussing problems of intra‐ and inter‐disciplinary unity in research, the puzzle of the role of “economic man” in the study of annual reports, and the alternative to him in science and technology studies (STS). Our approach yields a better fit than Quattrone’s own solution with his aims of an evolutionary perspective that allows for historical shifts, and for a reflexivity that includes the inevitable entanglement of researchers in what they study. We conclude by noting that our approach is applicable to the study of corporate communication more generally.

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Accounting, Auditing & Accountability Journal, vol. 15 no. 4
Type: Research Article
ISSN: 0951-3574

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Publication date: 18 January 2021

Emin Zeytinoğlu

Accountability and financial transparency came to be accepted as the basic principles in obtaining and using public resources in an efficient and productive manner. One of the…

Abstract

Accountability and financial transparency came to be accepted as the basic principles in obtaining and using public resources in an efficient and productive manner. One of the most important tools to realize this goal is the annual report, also referred to in Public Financial Management and Control Law. Annual reports are comprehensive reports that also contain the realization outcomes according to the performance indicators that pertain to the activities that these institutions implement according to their strategic plan and performance program. The authors explain the reasons of variations from the plans, and also contain the administrative and financial information on the institution. The contribution of the annual reports, in presenting a transparent and accountable structure by enabling efficiency and productivity in municipalities that use a major part of public resources, is undeniable.

The purpose of this study is to evaluate the financial and performance information within the annual reports issued by the municipalities of Turkey within the scope of accountability and to reveal the present condition from the results of this evaluation. In short, this study investigates to which degree the municipalities enlighten their stakeholders from the aspect of financial information via annual reports. Within the scope of the study, annual reports of metropolitan municipalities for the year 2017 and 2018 were obtained and the presence of several considerations, defined according to the extent of the financial and performance information they provide and their manner of presentation, were checked.

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Contemporary Issues in Public Sector Accounting and Auditing
Type: Book
ISBN: 978-1-83909-508-5

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Publication date: 1 December 1906

EVERY librarian in his inmost heart dislikes newspapers. He regards them as bad literature; attractors of undesirable readers; a drain upon the limited resources of the library;…

48

Abstract

EVERY librarian in his inmost heart dislikes newspapers. He regards them as bad literature; attractors of undesirable readers; a drain upon the limited resources of the library; and a target against which the detractors of public libraries are constantly battering. From the standpoint of the librarian, newspapers are the most expensive and least productive articles stocked by a library, and their lavish provision is, perhaps, the most costly method of purchasing waste‐paper ever devised. Pressure of circumstances and local conditions combine, however, to muzzle the average librarian, and the consequence is that a perfectly honest and outspoken discussion of the newspaper question is very rarely seen. In these circumstances, an attempt to marshal the arguments for and against the newspaper, together with some account of a successful practical experiment at limitation, may prove interesting to readers of this magazine.

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New Library World, vol. 9 no. 5
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 August 1970

Harry C. Bauer

IF SONS DID NOT EXTOL, many a worthy father would sink into oblivion and forever go unsung. As filial biographers, however, sons customarily meet with intimidating scorn and…

51

Abstract

IF SONS DID NOT EXTOL, many a worthy father would sink into oblivion and forever go unsung. As filial biographers, however, sons customarily meet with intimidating scorn and derision. There is a generally accepted notion that consanguineous biography is fraught more with fealty and filial frailty than with disinterested depiction. The best way to disprove this false assumption is to muster meritorious biographies written by scions and compare them with representative biographies of the ‘blame and blemish’ variety. Sympathetic assessment always stands up stronger than ostensible objectivity, for writers of the ‘warts and all’ kind of biography lose track of virtues and nearly always become engrossed in the imperfections of their victims.

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Library Review, vol. 22 no. 8
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 1 July 1991

David F. Cheshire

Over the next few months a lively image of Dick Whittington and his cat will be making its appearance in the capital. Walking briskly along, with his cat trotting obediently…

48

Abstract

Over the next few months a lively image of Dick Whittington and his cat will be making its appearance in the capital. Walking briskly along, with his cat trotting obediently behind or dashing ahead with its tail in the air, he will stride across the print and posters of the Museum of London as the Museum's new corporate image.

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New Library World, vol. 92 no. 7
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 June 2002

George K. Chacko

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange…

4282

Abstract

Develops an original 12‐step management of technology protocol and applies it to 51 applications which range from Du Pont’s failure in Nylon to the Single Online Trade Exchange for Auto Parts procurement by GM, Ford, Daimler‐Chrysler and Renault‐Nissan. Provides many case studies with regards to the adoption of technology and describes seven chief technology officer characteristics. Discusses common errors when companies invest in technology and considers the probabilities of success. Provides 175 questions and answers to reinforce the concepts introduced. States that this substantial journal is aimed primarily at the present and potential chief technology officer to assist their survival and success in national and international markets.

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Asia Pacific Journal of Marketing and Logistics, vol. 14 no. 2/3
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 1 May 1976

Caroline E. Werkley

THERE IS SIGNIFICANCE, perhaps, in the fact that in 1876, the year the first library in Moberly, Missouri, probably disappeared, a Wizard came to town. Professor Macallister, the…

50

Abstract

THERE IS SIGNIFICANCE, perhaps, in the fact that in 1876, the year the first library in Moberly, Missouri, probably disappeared, a Wizard came to town. Professor Macallister, the Prince of Magic Performers, gave ‘great entertainments’ for three days, April 3rd, 4th and 5th, at Morgan's Opera House. ‘Without a peer in his line of business’, and ‘a gentleman whom it is a pleasure to know’, wrote the editor of the Moberly Enterprise‐Monitor (the first daily published in Moberly, its first issue dated 3 April 1873). ‘Do not be misled by classing the great East Indian magician with inferior traveling concerns, styling themselves Fakirs, etc. They not only injure reputations of first class magicians, but they give their patrons snide jewelry and sham watches for presents.’ Not so Professor Mac‐allister, who, in addition to his first‐class performance, distributed one hundred costly and valuable presents each evening: china tea sets, chamber sets, tête‐à‐têtes, chairs, marble‐topped tables, bureaus, American watches. Wisely, too, these articles were not brought out of the Wizard's hat but were purchased by his canny manager, Mr Harry Weston, from the business houses in the town. Any resident—or visiting drummer—for 25 cents (50 cents reserved seat) could see a true Wizard perform and also have a chance of winning atête‐à‐tête or a chamber set.

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Library Review, vol. 25 no. 5/6
Type: Research Article
ISSN: 0024-2535

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Article
Publication date: 1 June 1966

THE College of Librarianship is best considered on its own terms, as an institution unique in the history and present pattern of British library education, but its significance…

73

Abstract

THE College of Librarianship is best considered on its own terms, as an institution unique in the history and present pattern of British library education, but its significance and probable future development can best be assessed if two external factors are kept in mind.

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New Library World, vol. 67 no. 12
Type: Research Article
ISSN: 0307-4803

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