First published in 1997, this volume and its contributors take stock of current issues in accounting and finance. Featuring specialists in business, accounting, finance along with Vice Chancellor John Bull, they examine areas including auditors’ decision-making, financial shocks, the European corporate capital structure, GPs, accounting education and professional journals.
Table of Contents
Part 1. Accounting Education. 1. Accounting Research in Higher Education. John Bull. 2. Using the Balanced Scorecard to Stimualte and Guide Continuous Improvement in Accounting Education. Otto Chang and Chee W. Chow. Part 2. Developments in Management Accounting. 3. Professional Journals, Accounting Systems and Engineers. Bill Lee and Nick Carline. 4. Markets and Managerialism: Are GP’s ‘Dancing with the Devil’? Peter Milford. 5. Control Triggers: A Control Concept Come of Age. Irvin T. Nelson and Richard L. Ratliff. Part 3. Current Issues in Financial Reporting. 6. The Effects of Using Confirmatory Processes on Auditors’ Decision-Making: A Review and Identification of Research Areas. Magda H. Abou-Seada. 7. Early Stages of Grounded Theory in Related Party Disclosures Research. Juliet Cottingham. 8. Private Shareholders and the Summary Financial Statement: the Experiences of One Company. Ann Hansford and Roger Hussey. 9. The Problems of Accounting for Intangible Assets in the Food and Drink Industry. Audra Ong. Part 4. Aspects of Financial Management. 10. Investment Decisions in Advanced Manufacturing Systems: A Review and Identification of Research Areas. Magdy G. Abdel-Kader. 11. Facts and Fallacies about the Determinants of the Beta. Abimbola Adedeji. 12. An International Study of Dividend Policy: Some Preliminary Results. Fiona Dalton and John Pointon. 13. A Model for Evaluating Lease / Purchase decisions in Capital Investment. Sue Farrar. 14. Stochastic Modelling and Financial Shocks. John Pointon. 15. The Impact of the Macroeconomic Environment upon the European Corporate Capital Structure. Jonathan Tucker. 16. The Effect of Simplifying Approximations on the Investment Decision. Peter Atrill, Eddie McLaney and John Pointon.