Download or read book Cultural Influences on the Development of Accounting Practices in Malaysia written by Takiah Mohd. Iskandar and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Theory and Practice in the Malaysian Context UUM Press written by Syeliya Md Zaini and published by UUM Press. This book was released on 2021-03-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.
Download or read book Three Articles on the Relevance of Cultural Factors on the Development of National Accounting Systems written by Grace Meina Lee and published by . This book was released on 1997 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis consists of three standalone studies on the relevance of environmental factors emphasizing cultural factors to the development of national accounting systems in two industrialized Chinese societies--Hong Kong and Taiwan. The first two studies are case studies on the development of accounting practices and regulations in Hong Kong and Taiwan respectively. The third compares the similarities and differences in accounting development in these two societies in the context of the similarities and differences in their cultural environment, institutions, and external influences. Gray's theoretical framework is used as a template with which the results of the empirical studies are compared. The results of this thesis indicate that the influences of traditional values on accounting practices in these Chinese societies exist but tend to be offset by economic incentives and foreign influences. These offsetting factors may have a stronger impact on national accounting systems by virtue of their influences on the various institutions of society or by their direct influence on accounting regulations.
Download or read book History of Accounting Management Business and Economics Volume I written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2023-09-12 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.
Download or read book Financial Reporting In The Pacific Asia Region written by Ronald Ma and published by World Scientific. This book was released on 1997-10-13 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.
Download or read book Cultural Influences Their Consequences for International Accounting Development written by Noelle Fitzpatrick and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative Study of Professional Accountants Judgements written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2006-04-21 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.
Download or read book Cultural Influences on Accounting and Its Practices written by Meredith Young and published by . This book was released on 2013 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, this paper will discuss how these cultural differences will impact the international convergence of accounting standards soon to come.
Download or read book Influence of culture on Accounting and Auditing in Malaysia written by and published by . This book was released on 2006 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Financial Reporting Standards Implementation written by Mohammad Nurunnabi and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Download or read book Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally written by Sidney John Gray and published by . This book was released on 1988 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cultural and Technological Influences on Global Business written by Christiansen, Bryan and published by IGI Global. This book was released on 2013-04-30 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology is a key driver behind the effects of contemporary globalization on business and other organizations worldwide. Understanding this phenomena in connection with the impact of cultural variations can help improve business and product life cycles in an era in which corporate capital and liquidity buffers must be increased for unexpected developments in global markets. Cultural and Technological Influences on Global Business is a leading publication in its field emphasizing the importance of deeply exploring the effects of cultures and technologies on the global business sector. This reference source is beneficial for professionals, researchers, and practitioners who wish to broaden their understanding of the direct relationship between culture and technology in the international business realm.
Download or read book Accounting and Auditing Standards for Islamic Financial Institutions written by Mohd Ma'Sum Billah and published by Taylor & Francis. This book was released on 2021-11-29 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.
Download or read book MAKING SCIENCE INNOVATION AND RESEARCH WORK FOR THE SUSTAINABLE DEVELOPMENT GOALS written by Prof. Allam Ahmed and published by World Association for Sustainable Development (WASD). This book was released on 2019-06-17 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theme of the Outlook 2019 is to strengthening the role of science, innovation and research uptake in service of the 2030 Agenda for SD. The volume will therefore critically examine the important role of science, innovation and research for the achievement of the 17 Sustainable Development Goals (SDGs) of the 2030 Agenda and to provoke forward thinking on the role of science, innovation and research in solving global problems related to sustainability.
Download or read book Enterprise Development in SMEs and Entrepreneurial Firms Dynamic Processes written by Ndubisi, Nelson Oly and published by IGI Global. This book was released on 2013-02-28 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to increase the economic opportunities available, enterprise development plays a crucial role in the progression of socio-economic development for small and medium enterprises. Enterprise Development in SMEs and Entrepreneurial Firms: Dynamic Processes explores the process of enterprise development and its reconstruction of entrepreneurial identities, critical competencies as well as market turnaround for SMEs. This book aims to be a critical resource in the understanding of enterprise strategies adopted and lessons learned for management development. It is a successful resource for students, researchers and professionals interested in the growth SMEs.
Download or read book The Emerald Handbook of Ethical Finance and Corporate Social Responsibility written by Ahmed Imran Hunjra and published by Emerald Group Publishing. This book was released on 2024-05-06 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions.
Download or read book Research in Management Accounting written by Ruhanita Maelah and published by Cambridge Scholars Publishing. This book was released on 2010-10-12 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on research in management accounting that uses Malaysia’s business environment as the scope of study. The motivation to embark on this publication was due to the recognition that although management accounting has received increasing interest from various organizations including government, businesses and educators, published documents that report findings from research in management accounting undertaken in Malaysia are still limited. The objective of this book is to address the gap by providing readers with five research oriented articles on management accounting issues, namely Performance Measurement Design in Service Organizations; Management Accounting and Control Systems in the Service Sector; Activity Based Costing; Intellectual Capital and Management Accounting Practices; and Customer Focused Manufacturing Strategy and Performance Measurement Systems. The articles are written by a pool of active researchers in the area of management accounting, and are expected to have high academic value. Each is complete with a literature review, methodology, data analysis and references. Even though this is the case, the articles have also been carefully chosen and edited for the general reader. This book is suitable as a reference for researchers, academics, managers, accountants, and policy makers.
