and public accounting
FINANCIAL ACCOUNTING AND ACCOUNTING STAN (1)
... It is true that the FASB should be responsive to the needs of the entire economic community, not just the public accounting profession. However, it is not clear whether the FASB will succeed. The FASB will ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol18.Issue4-5.Dec1999:
... strict and laissez faire approaches involves cost-bene®t ...dubious accounting methods. In turn, this depends on the ethical climate and related factors cited ...monitoring and enforcement ...
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Public Sector Accounting Laporan Keuan
... Puji syukur penyusun panjatkan ke hadirat Allah Subhanahu wata’ala, karena berkat rahmat- Nya saya dapat menyelesaikan makalah “Laporan Keuangan Sektor Publik” tentang “Laporan Keuangan Entitas Nirlaba”. Penulisan ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:
... subperiods and found that the impacts of certain explanatory variables were statistically dierent before and after ...®nancial and operational characteristics, which could explain some aspects of ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:
... (CMAAD/BED) and Case Mix Adjusted Equivalent Admissions per Full-Time-Equivalents (CMAEAD/FTEs) loaded consistently onto a separate factor (Table ...eorts and ac- ...productivity'' and ``manpower ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:
... in accounting practices can po- tentially aect research ...Guterman and Dobson, 1986, ...study and report on the success of this ini- tiative, concluded that PPS initially did control costs (ProPAC, ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:
... As he notes in his Guest Editorial in this issue (Mensah, 2000), Professor Yaw M. Mensah was Special Associate Editor for this special theme issue. In his guest editorial Mensah (2000) suggests that there is need for ...
1
Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:
... eciency and eectiveness of hospitals is ...measuring and reporting outcomes for non- pro®t ...current public debate on whether managed-care incentive plans create inherent con¯icts for physicians, ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue2.Jun2000:
... technical and political feasibility of nuclear power generation was called into question in the 1970s (Campbell, 1988, ...standards and an active anti-nuclear movement combined to delay plant construction ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue2.Jun2000:
... (Maloney and Brady 1988, ...expenditures and scaling this sum by 1983 chemical ...variable, and with both the asset age variable and the CAP ...
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accounting students perception of public (1)
... utilities, and so on, the Factory Overhead account is debited, and the appropriate accounts are credited (for instance, Factory Payroll, Raw Materials Inventory, various payables, and ...debited ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue1.Jan2000:
... federal and state govern- ments attempted to contain medical costs by limiting the number of hospital beds and decreasing duplication of medical technology through the use of Certi®cate of Need laws (Sloan, ...
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SEMLIT UAS – 1 Adriana – Accountability and the accounting regime in the public sector
... the accounting reg ime of the ...accepted accounting principles applicable to a private sector limited ...Trusts and the National Health Serv ice Manag ement Ex ecutive (NHSME), to w hic h the ...
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International Accounting Standards and Accounting Quality
... alternative accounting practices, and to require accounting measurements that better reflect a firm’s economic position and ...increase accounting quality. Accounting quality ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol18.Issue4-5.Dec1999:
... intervention and penalties for infractions of the right judgement im- poses a pre-conventional (Stages 1 and 2 of moral development) situation on the ...subjects and their tendency to exercise ...
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Chapter 2 Accounting and accounting info
... opportunities and risks that arise from changes in the environment of the ...opportunities and risks confronting the enterprise, and the most likely responses of the ...customers and ...
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Directory UMM :Data Elmu:jurnal:J-a:Journal of Accounting and Public Policy:Vol19.Issue2.Jun2000:
... 3 and 4 in Table 3 present analogous results on the importance of smaller board sizes in enhancing the earnings±returns ...1 and 2, the board-size variable is partitioned into two (four) parts, and ...
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Accounting history and accounting progre (1)
... new accounting history, as stimulated by Hopwood and developed by many others working within a wide number of theoretical perspectives (see, for example, Miller et ...theorise and generalise, rather ...
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