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| Author | : Xiaoli Rao |
| Publisher | : |
| Total Pages | : 158 |
| Release | : 2003 |
| Genre | : Corporate profits |
| ISBN | : |
| Author | : Xiaoli Rao |
| Publisher | : Open Dissertation Press |
| Total Pages | : |
| Release | : 2017-01-27 |
| Genre | : |
| ISBN | : 9781374711921 |
This dissertation, "Two Essays on Information and Control Issues in Accounting?" by Xiaoli, Rao, 饒曉莉, was obtained from The University of Hong Kong (Pokfulam, Hong Kong) and is being sold pursuant to Creative Commons: Attribution 3.0 Hong Kong License. The content of this dissertation has not been altered in any way. We have altered the formatting in order to facilitate the ease of printing and reading of the dissertation. All rights not granted by the above license are retained by the author. Abstract: Abstract of the thesis entitled Two Essays on Information and Control Issues in Accounting Submitted By Rao Xiaoli for the Degree of Master of Philosophy at The University of Hong Kong in October 2003 Abstract This thesis consists of two essays: 1. Has Earnings Information Become Less Useful for Financial Analysts and Investors? 2. Consequences of Group Affiliation: Evidence from Financial Statement and Stock Market -An Analysis of Hong Kong Business Groups. The first study investigates whether the usefulness of earnings information has changed in the last two decades, in the eyes of both analysts and investors, using data from U.S. firms. Contrary to assertions made by other studies, I find no consistent evidence that the earnings have lost its value relevance over time. My result shows that there is a significant increase in the analysts' earnings response coefficient, implying that analysts place more trust on earnings information than before. I also examine four factors (i.e., size, industry, earnings and stability) that are likely to contribute to changes in the EPS over time. It seems that both analysts' ERC and investors' ERC are higher for high- technology firms than for other firms. This is contrary to the argument that for firms with iilarge amounts of unrecorded intangibles, financial accounting information is of limited value. I find that the earnings of larger firms are more trusted by analysts than the earnings of small firms. Moreover, for analysts' ERC study, I also consider the possibility that analysts under-react to information (accounting and non-accounting) received during the year. My results show that analysts' consensus forecast revisions (in the year-end, upon receiving of earnings information) are positively correlated with the revision of forecasts during the year (before receiving earnings information), suggesting the existence of under-reaction. However, it does not alter my conclusion that analysts trust more on earnings information throughout the years. The second study examines whether affiliation with business groups is beneficial for firms. Firms affiliated with business groups can benefit from access to some internal institutions to mitigate external market failure. However, group affiliation may also involve the cost of tunneling, which could lead to inferior performance for lower-level firms within a group. I analyze the accounting and stock market performance of HK listed firms, and find that group affiliation is on average beneficial for HK listed firms, especially those affiliated with standard groups. Firms affiliated with business groups are better at efficiently using total assets to generate profit, and they have higher profit margins, suggesting that they are better at cost control. The results also indicate that firms affiliated with business groups are valued more in the stock market. My evidence does not consistently support the existence of tunneling behavior in the Hong Kong stock market. iii DOI: 10.5353/th_b2929484 Subjects: Corporate profits - Accounting Corporate profits - China - Hong Kong - Accounting
| Author | : Nan Zhou |
| Publisher | : |
| Total Pages | : 256 |
| Release | : 2000 |
| Genre | : |
| ISBN | : |
| Author | : |
| Publisher | : |
| Total Pages | : 218 |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
This dissertation presents two essays that, taken together, focus on the work performed by the Internal Audit Function (IAF) of 18 firms to examine issues of management control and corporate communication. The first essay investigates the blurred boundary between management control and internal control. Using concepts from organizational ecology the essay describes how continued pressure for an organization to become more reliable and accountable often leads to the routinization of organic, adaptive control systems. Over time mechanistic routines can become misaligned with a changing environment, or begin to break down and cease functioning as intended. Interview evidence from IAF managers in a diverse set of complex firms presents this erosion of control as their primary opportunity to add value and improve operations. They do so through consulting and compliance work aimed at facilitating increased communication and the correction of identified deficiencies. The essay proposes a comprehensive conceptual model to describe control system maintenance through two interrelated cycles: 1) consulting work aimed at correcting control system inertia through horizontal communication and organic control; and 2) compliance work aimed at correcting control system entropy through vertical communication and mechanistic control. It concludes with a comparison to the growing literature on Enterprise Risk Management and an argument for the proposed concept model’s potential for further study of control system maintenance. The second essay investigates changes to management accounting work alongside the growing sophistication of automated reporting tools such as Enterprise Resource Planning (ERP) and Business Intelligence (BI). A growing professional and academic literature indicates the growth of ERP and BI has diffused and hybridized traditional management accounting tasks into work performed by the broader organization. The Institute of Management Accountants (IMA) recently addressed this trend in a redefinition of management accounting with a focus on consultative, qualitative work as a business partner. Analysis provided in this second essay demonstrates the business partner role to be a professionally contested space, with multiple organizational functions vying for jurisdiction over work relevant to the strategic management of a firm. Using a series of semi-structured interviews with IAF managers at a set of large, complex firms my study provides additional insight into work performed by a business partner to coordinate action across functional, hierarchical, and geographic boundaries. In doing so, the essay identifies two concepts key to work as a business partner as intriguing opportunities for further research: 1) the ability to coordinate sensemaking activity between a distributed set of process participants; and 2) control over strategic/operationally relevant boundary objects necessary to legitimize access, place global/local reports into context, and drive strategic change.
| Author | : E. H. J. Vaassen |
| Publisher | : Wiley |
| Total Pages | : 0 |
| Release | : 2009-12-21 |
| Genre | : Business & Economics |
| ISBN | : 9780470753958 |
Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control. The second edition of Accounting Information Systems and Internal Control: Places internal control in the context of other related disciplines. Discusses contemporary developments in the field of internal control. Explores the relationship between internal control and management control as means to achieve organizational control. Examines the dynamics of internal control and IT. Provides tools and techniques for documenting and evaluating internal control systems. Discusses the process approach to designing and evaluating internal control systems. Introduces the contemporary typology approach to designing and evaluating internal control systems, focusing on internal controls that are applicable in various types of organization, including trade, production, service (including knowledge intensive firms and telecoms), financial industry and governmental organizations. Illustrates practical internal control issues using articles from several major international newspapers such as the Financial Times, the Guardian, The New York Times and the Washington Post. Accounting Information Systems and Internal Control has been written for students in Accounting Information Systems and Internal Control courses at advanced undergraduate, graduate and postgraduate levels. A website accompanies the book and provides case studies, PowerPoint slides, an instructor’s manual together with questions and answers: www.wileyeurope.com/college/vaassen
| Author | : Tony Hopwood |
| Publisher | : Routledge |
| Total Pages | : 646 |
| Release | : 2013-11-26 |
| Genre | : Business & Economics |
| ISBN | : 1134707584 |
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
| Author | : Robert Ashton |
| Publisher | : Routledge |
| Total Pages | : 132 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1134602375 |
This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.
| Author | : Mahmoud Ezzamel |
| Publisher | : Springer |
| Total Pages | : 337 |
| Release | : 2013-12-14 |
| Genre | : Business & Economics |
| ISBN | : 1489930531 |
The purpose of this book is to offer a small token in memory of Ken Hilton, who died prematurely at the age of 52 in February 1990. The book contains contributions from a number of 1eading academics; some were close c- leagues of Ken's at the University of Southampton, some have been at other universities but knew Ken fair1y well, and still some who never met Ken but who knew of him through bis work. The unifying motivation for all of them, however, was their immense sense of loss of an extremely proactive and excellent academic. Having led the research group on the Southampton Econometric Model project for three years, Ken was appointed to the Chair of Financia1 Control at the University of Southampton in 1970; at that time this was one of only a handful of similar Chairs in the UK. Most of Ken's subsequent academic career was devoted to contributing to the study of financial control, initially in the private sector and subsequently in the public sector. The breadth of bis interests was demonstrated by bis enviable ability to contribute to the areas of industrial economics, accounting, and management science. We hope therefore that this volume which embraces contributions from leading academics in each of these three fields is a fitting tribute to Ken's work.
| Author | : |
| Publisher | : |
| Total Pages | : 776 |
| Release | : 2001 |
| Genre | : Dissertation abstracts |
| ISBN | : |
| Author | : Danture Wickramasinghe |
| Publisher | : Routledge |
| Total Pages | : 568 |
| Release | : 2012-08-21 |
| Genre | : Business & Economics |
| ISBN | : 113671393X |
Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
