This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related is...This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.展开更多
Objective:The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time,including learning how results are measured.Methods:As part of a lar...Objective:The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time,including learning how results are measured.Methods:As part of a larger study which investigated accountability in charities working to reduce mortality of children younger than 5 years in least developed countries,a multiple-case study comprising semistructured in-depth key informant interviews was conducted to investigate the use and effects of accountability in three charities of differing sizes.Results:Smaller charities tend to use fewer accountability mechanisms than larger ones,whereas the variation in their use between small and medium-sized charities is greater than the variation between medium-sized and large charities.Conclusion:Although accountability has changed over time,charities believe that they are providing the correct amount of accountability-that is,enough to satisfy the perceived demands of their stakeholders but not so much that it detracts from the mission or incurs costs in excess of benefits.However,the tools to determine effectiveness and impact are lacking.展开更多
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys...The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.展开更多
Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the d...Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.展开更多
The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy...The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy. Research studies on the PRC are valuable not only to policymakers in the PRC but also to a larger audience in the global business community. Accounting standards and practices are central to the economic order of any society. As accounting systems are not isolated from social and cultural systems, towards an understanding of social/cultural environments interacting with accounting systems in the PRC in turn facilitates the international investors to interpret financial information and to set strategies in doing businesses in the country. It is expected that the research results of this kind of projects will have implications to different aspects of financial disclosure of companies in the PRC. Being grounded in the current accounting literature, the proposed conceptual framework in this paper is to discern the interconnections between accounting systems and cul^ral factors in the PRC. It aims at contributing to the accounting body of knowledge and to provide practical insights for global managers.展开更多
The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the ...The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.展开更多
Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspect...Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspective of the management accounting framework under corporate social responsibility, the theoretical bases for enterprises to manage corporate image were discussed from two aspects economic strength and social responsibility.展开更多
文摘This paper empirically investigates the type of and for whom NGO Accountability is practised in Nigeria with a view to enhancing sustainable development in the country. In-depth interviews on accountability related issues were conducted with managers of an international and a national NGO from Lagos State of Nigeria. The interview was supported by content review of accounts and reports of the selected NGOs. The findings of this study represent a hierarchical conception of accountability privileging a narrow range of stakeholders, which is short-term in focus and not strategic. The findings are situated in the context of what the literature says about NGO Accountability. This work could enhance the frontier of knowledge in NGO Accountability especially in a developing country like Nigeria.
文摘Objective:The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time,including learning how results are measured.Methods:As part of a larger study which investigated accountability in charities working to reduce mortality of children younger than 5 years in least developed countries,a multiple-case study comprising semistructured in-depth key informant interviews was conducted to investigate the use and effects of accountability in three charities of differing sizes.Results:Smaller charities tend to use fewer accountability mechanisms than larger ones,whereas the variation in their use between small and medium-sized charities is greater than the variation between medium-sized and large charities.Conclusion:Although accountability has changed over time,charities believe that they are providing the correct amount of accountability-that is,enough to satisfy the perceived demands of their stakeholders but not so much that it detracts from the mission or incurs costs in excess of benefits.However,the tools to determine effectiveness and impact are lacking.
文摘The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.
文摘Where sustainable development is concerned, there is an urgent need to establish new information systems that integrate economic, social and ecological factors. The emergence of demand for this information makes the development of ecological accounting possible. Yet, most current research on ecological accounting focuses on two aspects: (1) the theoretical aspect, including background, concepts and models and (2) specific research on ecological accounting. Some scholars have proposed a conceptual framework, but this is not systematic or thorough enough. Seizing the opportunity of sustainable development in a key strategic location of the world, this paper begins by analyzing the logical evolution of ecological accounting, summarizes the existing ecological accounting theory, and combines the mature theoretical study of resources accounting with environmental accounting. All of these efforts result in this paper forwarding a framework of ecological accounting that aims to provide a guideline for future development.
文摘The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy. Research studies on the PRC are valuable not only to policymakers in the PRC but also to a larger audience in the global business community. Accounting standards and practices are central to the economic order of any society. As accounting systems are not isolated from social and cultural systems, towards an understanding of social/cultural environments interacting with accounting systems in the PRC in turn facilitates the international investors to interpret financial information and to set strategies in doing businesses in the country. It is expected that the research results of this kind of projects will have implications to different aspects of financial disclosure of companies in the PRC. Being grounded in the current accounting literature, the proposed conceptual framework in this paper is to discern the interconnections between accounting systems and cul^ral factors in the PRC. It aims at contributing to the accounting body of knowledge and to provide practical insights for global managers.
文摘The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.
文摘Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspective of the management accounting framework under corporate social responsibility, the theoretical bases for enterprises to manage corporate image were discussed from two aspects economic strength and social responsibility.
