The International Journal Of Accounting

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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue1.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue1.2000:

The purpose of this book of readings, according to its preface, is to help students expand their knowledge of international accounting, in particular, the current trend of interna- tional accounting standards. Such knowledge is considered important in view of the pressure exerted on Korea by the International Monetary Fund to adopt international accounting standards, especially after the financial crisis in the latter part of 1997. The book contains 14 papers of which nine are from three accounting journals (The International Journal of Accounting, two articles; Accounting Horizons, four; and Issues in Accounting Education, three, all from the Fall 1996 issue). The other five papers were among those presented at the Seventh International Conference on Accounting Educa- tion, held in October 1992.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

The findings of prior accounting studies also provide evidence to support the impact of LSs on the development of accounting systems and accounting rules in different countries. Meek and Saudagaran (1990), who examined the legislative process for formulation of accounting rules, argued that different LSs have different types of impact on formulation of accounting rules. They argued that in code law countries, the laws stipulate minimum requirements, and accounting rules tend to be highly prescriptive and procedural. In common law countries, on the other hand, the law establishes limits and professional judgment is required within these limits. Salter and Doupnik (1992) examined the impact of LSs on the development of accounting systems in different countries, and they hypothesized that the differences in the LSs of different countries would explain the differences in the development of accounting systems. Their results at a two-cluster level analysis indicated that the LS family correctly classified the classes of accounting system (micro or macro) for 45 out of 50 countries, i.e., with a hit ratio of 90 percent. The results of their nine-cluster analysis also indicated that the LS was a significant predictor of accounting clusters. Based on the above discussion, we test the following hypothesis:
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

The recent criticisms expressed by the Chairman of the UK ASB of what he sees as the increasingly rule-bound approach of the US accounting regulators motivated us to ask whether the myth of Anglo-American accounting might not be about to explode, and, if it did, whether there would be any significant implications for UK accounting regulation. Those criticisms may have been partly motivated by the desire not to see the UK government introduce an SEC-type stock exchange regulator with powers over financial reporting. Depending on one's view about the desirability of a UK SEC, one may therefore feel that the ASB's distancing itself from the US regulators is a shrewd and praiseworthy move. We take no position on this issue. The thrust of our article is that such a distancing would be much more the explosion of a myth than a substantive parting of previously close associates; for the closeness was in many ways itself a myth.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

and plan participants. Most of the regulatory interest has been directed towards disclosure issues. The effect of culture on disclosure practices has been investigated often with the intent of determining the potential for harmonization of accounting standards. Zarzeski (1996) found that both the secretiveness of a culture and market forces could affect disclosure behavior. In a study focusing on employee benefits, Needles et al. (1991) hypothesized that regulatory differences across countries would appear in the disclosures for pensions. However, results of the study indicated that the overall degree of regulation for a country was not reflected in the pension disclosure practices. The countries studied appeared to exhibit fairly similar disclo- sures. A more recent examination by Street and Gray (1999) notes that relatively few differences exist in pension disclosures pursuant to IAS 19 when compared to those prepared under U.S. GAAP. This finding leads us to question the applicability of pension disclosures as a means to examine any underlying cultural differences.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

First, the authors made a selection of six Middle East Islamic countries (Egypt, Saudi Arabia, Turkey, Bahrain, the United Arab Emirates, and Qatar) with a total population of 151 million, and they decided to exclude, apart from Israel, seven Islamic countries with a total population of 110.6 million (Jordan, Lebanon, Syria, Iran, Iraq, Oman, and Kuwait). These latter Islamic countries adopt mainly a different economic order than the countries chosen. Iraq and Syria are still implementing a socialist regime, Iran is implementing an Islamic economic order, and Jordan is turning to a more liberal economy. The authors did not explain the reasons for their exclusion.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Book values and earnings are, of course, unobservable until some weeks after the end of the fiscal year. This raises the question of the timing of the market value measure to be associated with the accounting variables. As discussed by Barth et al. (1996), choice of contemporaneous versus lagged market values is a trade-off. The advantage to using a lagged market price is that it may reasonably reflect the accounting results since sufficient time has passed for these results to be public information. However, lagged market values will include effects of information and events occurring after the end of the fiscal year. Collins et al. (1997), examining associations between market and accounting numbers for US firms, take prices 3 months after the end of the fiscal period. In cross-country studies, however, this is problematic since the time lag between fiscal year-ends and report dates can vary widely. For this reason, our tests examine the relation between accounting numbers (book value and residual EPS for a fiscal year) and stock prices at the end of the fiscal year. Later, we analyze the sensitivity of our results using stock prices lagged 0 to 6 months following the end of the fiscal year.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Taewoo Park, University of Maryland, College Park Robert Parker, University of Exeter, England Eileen Peacock, Oakland University, Rochester Mark Peecher, University of Illinois, Urbana-Champaign Ronald Picur, University of Illinois ± Chicago, Chicago Karen Pincus, University of Arkansas, Fayetteville Judy Rayburn, University of Minnesota, Minneapolis

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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Evans, T.: See Kirsch, R., Laird, K., and Evans, T. Fevere-Marchesi, M.: Audit Quality in ASEAN 121 Galassi, G.: European Financial Reporting, A History xx Ghicas, D., Iriotis, N., Papakaki, A., and Walker, M.: Fundamental Analysis and the Evaluation of IPOs in the Construction Industry xx Graham, R. and King, R.: Accounting Practices and

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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue3.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue3.2000:

The data for Usinor is taken from the company's annual report and accounts. Usinor is quoted on the Paris exchange, but unlike British Steel, it does not have a full listing in the US. Investment is possible in the US, however, through private placements. This method does not usually require the filing of a 20-F document, but Usinor provides information on French and US GAAP differences for both profit and shareholders' equity as a note to the English language version of their annual accounts. The company produces its main set of accounts in accordance with both International Accounting Standards (IAS) and French GAAP. The auditor comments that there is a material transaction that is not in accordance with French GAAP (or IAS) in 1993 and 1994. Each year until 1997, the auditor also comments on the translation to US GAAP as being shown ``on a consistent basis,'' but does not state whether the revised figures also conform to US GAAP. This phrase was not
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

This section closely resembles that of ISA in terms of determination of sufficient appropriate evidence and procedures for obtaining evidence. Audit evidence can be obtained from compliance tests and substantive tests, such as analytical procedures. Chinese specific standard No. 11 deals with analytical procedures. However, the role of analytical procedures in the evidence collection process in China has generally not been recognized to the same extent as in the West. The efficiency and effectiveness of the use of analytical procedures in audits has been well recognized by the western accounting firms for decades. The primary advantage of using analytical procedures is their apparent abilities of reducing time-consuming detailed testing and of signaling a large proportion of financial misstate- ments (Hylas and Ashton, 1982; Wright and Ashton, 1989). American SAS 56 (American Institute of Certified Public Accountants, 1988) and British SAS 410 (Auditing Practices Board, 1995) have made analytical procedures mandatory in the planning and review stages of the audit and strongly recommend their use directly as substantive procedures. However, the decision to use analytical procedures at any stage of the audit in China is a matter of auditor discretion. The general lack of the attention on analytical procedures may be due to insufficient competitive pressure among Chinese CPA firms for cost savings.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Future flows will be affected by inflation. Professor Staubus deserves credit as a pioneer in dealing with this topic; he wrote on it while it was still largely ignored, and introduced it into his narrative whenever appropriate. While inflation's abatement has no doubt been a social blessing, it is regrettable from the teacher's viewpoint; inflation accounting was admirable training in analysis and economic thought. The book gives clear arithmetical examples of inflation's effects on earnings and assets (though it might perhaps have put more stress on the real appreciation of fixed assets, and the consequent difficulties of dealing with real depreciation and gain).
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:

When considering and describing accounting as theory, the author uses the language of metatheory. In the light of ontology, he explains the ownership theory, the entity theory, and the fund theory, pointing out distinct links between existential indepen- dence of an entity and the accounting concept. This is the subject matter of the second chapter, which also formulates accounting paradigms indicating directions of further research and the development of accounting theory. These paradigms are particularly worthy of notice, because an understanding of paradigms underpinning a theory or action leads to more insight and makes possible the choice of new paradigms. The author has not analyzed all possible accounting paradigms, because this would be outside the scope of the research theme. It is, however, a very interesting issue worthy of separate elaboration.
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Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue2.2000:

Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue2.2000:

A number of studies have attempted to evaluate the IASC's international accounting harmonization efforts (Nair and Frank, 1981; Evans and Taylor, 1982; McKinnon and Janell, 1984; Doupnik and Taylor, 1985; Doupnik, 1987; Nobes, 1987, 1990; IASC, 1988; Van der Tas, 1988). A review of these studies reveals that the majority of them have evaluated the IASC's international accounting harmonization efforts at regulatory or standard-setting level in both developing and developed countries. The few studies (Evans and Taylor, 1982; Nobes, 1987, 1990; Van der Tas, 1988) which examined international harmonization of accounting practices at company level have only used reports of corporations in developed countries. No study appears to have measured (a) the extent to which corporations in developing countries comply with the IASC standards, or (b) the impact of the IASC standards on the accounting measurement and disclosure practices of enterprises in developing countries. These omissions are lamentable for a number of reasons. Firstly, most accounting professions in developing countries do not have national standard-setting bodies, hence, the majority of them simply adopt the IASC standards as issued. Given this backdrop, any harmonization study at standard-setting level in these countries is futile. The fundamental issue is the extent to which enterprises in developing countries conform to the IASC standards. Secondly, the target of the international harmonization effort is to have comparable financial reports published by enterprises in different countries and not merely having internationally harmonized accounting standards. Thirdly, the real challenge to the IASC members from developing countries and the ultimate test of their pledge of ``best endeavour,'' does not lie in the adoption of the IASs, but in ensuring that the IASC standards adopted are observed by enterprises in their respective countries. Finally, over 80 percent of the IASC members are from developing countries and the majority of them have adopted the IASs.
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THE INFLUENCE OF LOCUS OF CONTROL, SELF-EFFICACY, AND ACCOUNTING ACHIEVEMENT LEARNING ON ACCOUNTING CAREER MATURITY OF THE TWELFTH GRADE STUDENTS OF THE ACCOUNTING PROGRAM IN PRIVATE VOCATIONAL HIGH SCHOOLS | Bahtiar | International Journal of Education 4

THE INFLUENCE OF LOCUS OF CONTROL, SELF-EFFICACY, AND ACCOUNTING ACHIEVEMENT LEARNING ON ACCOUNTING CAREER MATURITY OF THE TWELFTH GRADE STUDENTS OF THE ACCOUNTING PROGRAM IN PRIVATE VOCATIONAL HIGH SCHOOLS | Bahtiar | International Journal of Education 4

Field data from a preliminary study done by the researchers show that most vocational high school graduates of the accounting program are able to work according to their educational background. This can be seen from the school data in which 50% - 60% of graduates were accepted to work as cashiers, financial staff, bank employees, tax consulting office staff, and employee of public accounting firms. Meanwhile, the preliminary study shows that most of the graduates of private VHS do not work in accordance with their educational background. Data obtained from the school demonstrate that most students prefer to choose the field of administrative work and marketing rather than the accounting field. In average, the number of students who were employed in accordance with accounting expertise was only about 20% - 30%, while the remaining graduates worked in other areas that did not correspond to educational background. This shows that the maturity level of students' career of private vocational high schools of the accounting program is lower when compared to that of the public vocational high school students.
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Proceeding IRCBE 2013 Luk Luk

Proceeding IRCBE 2013 Luk Luk

The current review involves leading accounting journal and management and business journals. Accounting journal includes such as The Accounting Review (TAR); Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); Management Accounting Research (MAR); Journal of Management Accounting Research (JMAR); JAMAR; Malaysian Accounting Review; European Accounting Review; Review of Accounting and Finance; Advances in Accounting; Omega; Journal of Accounting Research; Journal of International Accounting Research; Critical Perspectives on Accounting; Journal of Business Finance and Accounting; Accounting and Business Research. The total number of accounting journals are about seventeen (17) types of journals. However, other journals are non accounting involves for instance Australian Journal of Basic and Applied Science, International Journal of Academic Research; World Review of Science; Technology and Sustainable Development; World Journal of Management; International Journal of Management; Problems and Perspectives in Management; Global Journal of Business Research, Information and Organization; Small, Business, Economics.
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The International Journal o f Accounting and Business Society 21

The International Journal o f Accounting and Business Society 21

r h i s o p in io n b a s e d o ih o ir a b ilitie s to d e r iv e f in a n c ia l v a lu e s a n d d e v e lo p if o r m a tio n s y s te m s . A ls o , a c c o u n ta n t h a v e w id e r a b ilitie s s u c h a s i n d e p e n d e n c e of m in d , in te llig e n c e , e v a lu a tiv e a b ility , th e c a p a b i li t y o f b e in g lo g ic a l a n d s y s te m a tic a n d .h e y h a v e e x p e r i e n c e in c o m m u n ic a t io n B u i to o X r M H - COUf " n 8 P r 0 f e s s '° " a lo n e wil1 no1 c n o u 8 h >f th e y d o n 't r e la te d to o t h e r b o d ie s o f e x p e r tis e s u c h a s s c ie n c e , o th e r w is e th e c h a ll e n g e to b u ilt b e tte r e n v ir o n m e n t w o u ld b e c o m e lip s e rv ic e o n ly .
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The International Journal o f Accounting and Business Society 39

The International Journal o f Accounting and Business Society 39

T h e g o v e r n m e n t o f I n d o n e s i a has fo rm e d su c h a n o v e r s ig h t c o m m i t t e e to fa c ilita te its d e c e n t r a l iz a ti o n p r o c e s s t h e so-called “R egional A u t o n o m y C o n s i d e r a t i o n A s s e m b l y (D ewan Pertim bangan Otonomi Daerah)” [P re sid e n tia l D e c r e e 2 8 / 2 0 0 5 ] w h e r e the m e m b e r s a r e r e p r e s e n t i n g from M in istry o f H o m e A f f a i r s (a s c h a i r m a n o f D P O D ) , M i n i s t r y o f F i n a n c e ( a s v i c e chairm an), M in istry o f N a t i o n a l D e f e n s e , M i n is t r y of L a w a n d H u m a n R ig h t s , M i n i s t r y o f State Secretary, Sta te M i n i s tr y o f E m p o w e r i n g S tate A p p a r a t u s , S ta te M i n i s t r y o f N ational D e v e lo p m e n t P la n n in g , R e p r e s e n t a t i v e o f L o cal G o v e r n m e n t , a n d E x p e r t s . T h e c o m m ittee a d d re sse s is su e s s u c h as lo c a l f in a n c e and fisc a l a d m i n i s t r a t i o n , lo c a l legislation, the relatio n sh ip b e t w e e n lo c a l g o v e r n m e n t units a n d N G O s a n d p e r s o n n e l adm inistration. N o w o n ly th o s e is su e s th a t c a n n o t b e se ttle d lo c a lly b y th e t r a n s it io n ac tio n s team s are b ro u g h t to th e n a tio n a l o v e r s i g h t c o m m i tt e e ( w w w . d e p d a g r i . g o . i d )
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The International Journal o f Accounting and Business Society

The International Journal o f Accounting and Business Society

J icreased a m on th a g o , b u t bey o n d h is m ean s. c ou gh in g all n ig h t afte r sw itc h - i .s i o per p a d th is m a t h . W ITT is a ffilia ted w ith th e sm okers w ill b e r ea c h in g ev en M arlboro can stiD b e W a t in g to a local, ch e a p e r b rand . T d rath er b u y fo o d for m y U n ite d S ta te s-b a se d In ter deeper in to th eir p o c k e ts w h e n som e street stalls but at an u nbe- i l l h ave to lo o k for a n o th er c h ild ren th a n p a y th a t m u ch," n a tio n a l N etw o rk for W om en a go vern m en t de c re e raisin g liev ab le R p 5,000 for a tw enty- bran d again ," h e sa id . sa id M am an , w h o u sed to A g a in st T ob acco retail p n c e s of all b r a n d s of cig - pack in stead of th e usua l R p P n c e s o f lo c a l fcre«k (d o v e - sm o k e tw o p a c k s of M arlb oro O nce a sm oker h e s e lf. top a r e t e b y b e tw e e n 60 p ercen t 2,200, sa id G u n a w a n w h o h a s b le n d e d cig arette) b ran d s h a v e L ig h ts a day. m odel Enny k n o w lo o w ell the and '. 20 p ercen t com es in to sm ok ed sin ce junior h $ scho ol a lso soared b efo re th e decree H e sa id g iv in g it u p w a s n o t od d s of ta d o n g th e hab it. “O ne e ffeci W ed n esd a y an d h a s no in tention to q m t b e c o m e s e le c tiv e . easy. “M y m o u th fee ls drv a n d sh ou ld have strong w illp ow er The g o v ern m en t, p ressed for P opu lar brand s h a v e a lr ead y G u d a n g G ar am a n d D ja ru m bitter, b u t I c h e w m in t c a n d ies an d support f r a n o t a to stop cash in t h t e o f an e co n o m ic d isap p eared fro m s u p e r s e t Su per, n orm ally c o stin g to r e n o w th e taste." sm ok in g A nd on ce you stop nev- cns'i.'-isr-p unish in g sm o k ers as sh elv e s.T y p ic a lly ,su p e rm a rk et R p l,4 0 0 a p a c k ,n o w s e llf o r u p t a a r e t t o s e w h o c h e e r t h e e r t n ' it again," sa id E n n v w ho w ell as d n n k er s b y h ik in g their ch eck ou t cou n ters o n ly h ave to R p 2,0 00, w h ile D jie S a m g o v e rn m e n ts d ecre e. u sed ’to sm ok e tw o pack s a day c u ties to b olste r its reven u es, tw o or th ree o f th e le sser S o e , p reviously R p 2 ^ 0 0 a pa c k , “ I c a n s a v e a b o u t R p 1 5 ,d a S h e q u it se v en ye a rs a go after
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A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) |

A STUDY ON THE CORE CURRICULUM OF ACCOUNTING AS THE COMPETENCIES BUILDER OF THE ACCOUNTING GRADUATES (A Study on The Accounting Graduates Who Work at Private Companies, State Companies, Non-Profit Organizations, And Public Accountant Firms in Surabaya) |

The study used and are sent questionnaire to two hundreds respondents (accounting practioners) in Surabaya. They asked to rate on one to five point Likert type scale the importance of accounting competents (in knowledge, skills, and ethics), and the importance of subjects needed in developing these competencies as well. The subjects listed based on goverment regulation No. 232/U/2000 and UU No. 045/U/2002. The scale is set low importance to one and high importance to five rating.

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International Journal of Agriculture The

International Journal of Agriculture The

Depend on observation at volcanic soils in Europe, that were from Italy, Portugal (Azores), Iceland, Spain (Tenerife) and France concluse that the decomposition kinetics that the proportion of C in added plant material that would be mineralized is greater for soil microbial communities at later stages of development than at earlier stages, and also the efficiency of leaf litter decomposition increases with soil development (Hopkins and Bartoli, 2004). The use of phosphate solubilizing bacteria as inoculants simultaneously increases P uptake by the plant and crop yield. Strains from the genera Pseudomonas, Bacillus and Rhizobium are among the most powerful phosphate solubilizers. The principal mechanism for mineral phosphate solubilization is the production of organic acids, and acid phosphatases play a major role in the mineralization of organic phosphorous in soil (Rodriguez and Fraga, 1999).
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