Download or read book A Comparison of Accounting Measurement Systems written by Chris Warrell and published by . This book was released on 1975 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Some Developments in Management Science and Information Systems with Respect to Measurement in Accounting written by Carnegie Institute of Technology. School of Industrial Administration and published by . This book was released on 1965 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Developing techniques in management science, behavioral science, and information systems are discussed in the context of accounting measurement. Data requirements for implementation of the new planning and control techniques are considered and compared with data furnished by accounting reports. Input data and aggregation in contemporary information systems are compared with recording and classification in conventional accounting systems. It is proposed that accounting measurement principles be developed for data in 'micro' units, much smaller than the transaction, which serve as data inputs in on-line real-time information systems. It is also proposed that accounting measurement principles be extended to include non-monetary units and, in particular, to evaluating the measurement procedures used in determining the 'macro' units, much larger than the transaction, which serve as inputs for planning and control techniques developed in the management and behavioral sciences. (Author).
Download or read book Uniform Accounting and Workload Measurement Systems Needed for Department of Defense Medical Facilities written by United States. General Accounting Office and published by . This book was released on 1978 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting written by James Alan Anderson and published by . This book was released on 1976 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Measurement and Interpretation in Accounting written by G A Swanson and published by Praeger. This book was released on 1989-10-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many years, the accounting profession has attempted to construct a conceptual framework that logically ties together its many ideas and procedures. As this systems view of accounting emerges it is important, argue Swanson and Miller, to make the distinction between opinion or personal interpretation and empirical evidence. In this pioneering book, they develop a coherent theory of accounting measurement based on living systems theory (LST) and thus provide a fundamental framework for classifying the various accounting ideas and procedures into those that concern measurements of concrete economic processes and interpretations of those measurements. Writing for advanced students of accounting and finance, the authors explain the distinctions among concrete, abstracted, and conceptual systems; discuss the concept of money in terms of concrete processes; and survey the connections between twenty LST defined subsystems and accounting information systems. Contrary to most modern accounting theory, they assert that the monetary scale is a ratio level measurement scale fully analogous to other measurement scales used by science. They reject the idea that the units of the scale are variable and show that this general perception arises from the fallacy of confusing the objects being measured with the units of the measurement scale. Using this scale, accounting's unique contribution to information processing is enabling managers and other social deciders to view the diverse matter-energy forms of a complex organization as a coherent whole on the attribute specific exchange value. Finally, Swanson and Miller analyze generally accepted accounting principles, highlighting areas in which the distinction between interpretation and empirical evidence is blurred in practice. They present an extended critique of the usefulness of such principles and propose new alternatives based on living systems theory that will improve both our understanding of accounting methods and measurements and the quality of accounting reporting. Numerous tables and figures enhance the presentation.
Download or read book Theory of Accounting Measurement written by Yuji Ijiri and published by . This book was released on 1975 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research in Accounting Measurement written by Robert K. Jaedicke and published by . This book was released on 1966 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book NUREG CR written by U.S. Nuclear Regulatory Commission and published by . This book was released on 1980 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Measurement Nightmare written by Debra Smith and published by CRC Press. This book was released on 1999-12-22 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's competitive environment requires that companies distinguish themselves in the marketplace using factors other than prices. Companies that excel at on-time delivery, short cycle/leadtime, quality, and fast response to the market gain a competitive edge - and have the ability to market based on these features. A proven approach to achieve this is the Theory of Constraints (TOC) production solution known, as drum-buffer-rope scheduling. Just in time (JIT), Total Quality Management (TQM) and other philosophies aim at exploiting these competitive edge factors. However, accounting systems, financial, and incentive measurements continue to be the biggest stumbling blocks to companies wishing to improve their financial performance with these tools. Agreement on the need for a measurement system that encourages local actions in line with bottom line results is common, but solutions have remained elusive. Whether a company is pursuing JIT, TQM, or TOC, cost accounting is the common enemy. Attempts have been made to introduce "new" costing methods such as activity based costing and economic value added, but they have failed to recognize the basic difference between product costing for financial statement purposes and collective management information to make real time decisions. The Measurement Nightmare shows you how to resolve the conflicts and remove the accounting systems, financial, and incentive measurement roadblocks to adopting TOC, thereby gaining improved performance and sustaining competitive advantage. The techniques that the author, leading authority Debra Smith, has implemented and tracked at various companies highlight "the productivity measurement nightmare". Especially important are the day-to-day tools she developed to ensure successful implementation.
Download or read book The Foundations of Accounting Measurement written by Yuji Ijiri and published by . This book was released on 1978 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Measurement and Accounting Information Criteria written by Theodore J. Mock and published by . This book was released on 1976 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Logic of Alternative Measurement Systems in Financial Accounting written by J. M. Gutiérrez and published by . This book was released on 1995 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Memorial Articles for 20th Century American Accounting Leaders written by Stephen A. Zeff and published by Routledge. This book was released on 2016-03-31 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Download or read book Auravana Material System written by Auravana and published by Travis A. Grant. This book was released on with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the Material System for a community-type society. A material system describes the organized structuring of a material environment; the material structuring of community. This material system standard identifies the structures, technologies, and other processes constructed and operated in a material environment, and into a planetary ecology. A material system encodes and expresses our resolved decisions. When a decision resolves into action, that action is specified to occur in the material system. Here, behavior influences the environment, and in turn, the environment influences behavior. The coherent integration and open visualization of the material systems is important if creations are to maintain the highest level of fulfillment for all individuals. This standard represents the encoding of decisions into an environment forming lifestyles within a habitat service system. The visualization and simulation of humanity’s connected material integrations is essential for maintaining a set of complex, fulfillment-oriented material constructions. As such, the material system details what has been, what is, and what could be constructed [from our information model] into our environment. This specification depicts, through language and symbols, visualization, and simulation, a material environment consisting of a planetary ecology and embedded network of integrated city systems. For anything that is to be constructed in the material system, there is a written part, a drawing part, and a simulation part, which is also how the material system is sub-divided.
Download or read book Insights from Accounting History written by Stephen Zeff and published by Routledge. This book was released on 2010-06-10 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
Download or read book Introductory Accounting written by Daniel P. Tinkelman and published by Routledge. This book was released on 2015-12-22 with total page 595 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.
Download or read book Accounting in Australia RLE Accounting written by Robert H. Parker and published by Routledge. This book was released on 2013-12-04 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies
