Working Within Two Kinds of Capitalism

25 In the course of presenting this argument Blair refers to Henry P Hill, Accounting Principles for the Autonomous Corporate Entity (Quorum Books, New York, 1987) who has criticised current accounting practises based on the 'illogical ...

Author: Irene Lynch-Fannon

Publisher: Bloomsbury Publishing

ISBN: 9781847311481

Category: Law

Page: 176

View: 300


This text compares the corporate governance structures of the US quoted company and its European equivalent and the role which employees as non-shareholding stakeholders hold within those structures. It focuses on the incidents of ownership normally exercised by stakeholders and raises questions regarding different responses to the issue of mandated labour market regulation on both sides of the Atlantic. The text considers theoretical and practical issues raised in this context.

Analytical Contribution Accounting

QUANTITATIVE MODELS IN ACCOUNTING by Ahmed Belkaoui This professional book is designed for managers involved in the ... Executive Editor The Journal of Business Forecasting ACCOUNTING PRINCIPLES FOR THE AUTONOMOUS CORPORATE ENTITY by ...

Author: W. Georges

Publisher: Greenwood Publishing Group

ISBN: 0899302092

Category: Business & Economics

Page: 254

View: 880


Business success or failure is often determined by decisions made in establishing selling prices for products and services. . . . In this clear and readable work, the authors present a good summary of the literature on pricing policy, emphasizing the relevance of costs. They propose a system that involves analyzing indirect costs to distinguish those that may be relevant to pricing in some circumstances but not others. This `analytical contribution accounting' has promise as a tool for many businesses. Students writing papers on costs and pricing policy would find this volume a useful starting point. The bibliography is good. . . . College and university collections. Using practical examples and simple language, this book develops an accounting system that is a new and functional key to making product pricing decisions. This accounting system, which bridges the gap between full and direct costing, is called Analytical Contribution Accounting. Georges and McGee demonstrate practically as well as theoretically why it is so superior for pricing purposes. The system is based on the relativity aspects implicit in the direct cost method, and on the calculations of a set of differentiated contributions.

Contemporary Issues in Financial Reporting

Accounting Principles for the Autonomous Corporate Entity (New York: Quorum Books) Hitt, Greg, and Schlesinger, Jacob M., 2002. “Stock Options Come under Fire in Wake of Enron's Collapse,” Wall StreetJournal, March 26 Holsen, Robert C., ...

Author: Paul Rosenfield

Publisher: Routledge

ISBN: 9781135990107

Category: Business & Economics

Page: 416

View: 587


With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.

Property Power and Politics

HILL, Henry P., Accounting Principles for the Autonomous Corporate Entity, New York: Quorum Books (1987). HINNA-DANESI, Fabrizio, 'Mafia – Politique – Entreprise', Les Petites Affiches, 20 mars, no 35, p. 19 (1996).

Author: Robé, Jean-Philippe

Publisher: Policy Press

ISBN: 9781529213188

Category: Law

Page: 376

View: 757


Globalization is an extraordinary phenomenon affecting virtually everything in our lives. And it is imperative that we understand the operation of economic power in a globalized world if we are to address the most challenging issues our world is facing today, from climate change to world hunger and poverty. This revolutionary work rethinks globalization as a power system feeding from, and in competition with, the state system. Cutting across disciplines of law, politics and economics, it explores how multinational enterprises morphed into world political organisations with global reach and power, but without the corresponding responsibilities. In illuminating how the concentration of property rights within corporations has led to the rejection of democracy as an ineffective system of government and to the rise in inequality, Robé offers a clear pathway to a fairer and more sustainable power system.

Encouraging Cooperation Among Competitors

Recent Titles from Quorum Books Quantitative Models in Accounting: A Procedural Guide for Professionals Ahmed ... editor Accounting Principles for the Autonomous Corporate Entity Henry P. Hill Microcomputers As Decision Aids in Law ...

Author: William B. Tye

Publisher: Praeger

ISBN: STANFORD:36105038256611

Category: Business & Economics

Page: 202

View: 296


Collective ratemaking in the motor carrier industry is undoubtedly one of the most poorly understood issues in the literature on economic regulation. While strongly held opinions are commonplace, real knowledge of the collective ratemaking process and of how trucking tariffs are constructed is scarce. William Tye closes this gap in our knowledge with the most comprehensive study yet of the effects of the Motor Carrier Act of 1980 on competition on the trucking industry.

Corporate Groups and Shadow Business Practices

... qualify as control in terms of accounting standards. This leads me to the conclusion that entities participating in a decentralized autonomous company platform do not qualify as controlled entities in the meaning of IFRS, ...

Author: Linn Anker-Sørensen

Publisher: Cambridge University Press

ISBN: 9781108844192

Category: Business & Economics

Page: 320

View: 527


The uniqueness of this book is its conceptualization of a corporate group as a system of interaction, comprised of nodes, links and internal governance tools. This framework can be used to understand what constitutes a group, based on affiliation-linkages. By increasing our perception of group-structuring we can assess the extent to which existing laws address all variables. If the law does not consider certain variables to be used for identifying groups, a case of shadow business may be identified. Group-transparency is a recurring topic on the regulatory agenda. In this book, three legal domains are analysed questioning whether specific amendments have led to increased group-transparency: the control-definition for consolidated accounts, shareholder-transparency in company law, and major holding disclosure in listed companies. This book identifies deficiencies of the law in obtaining its regulatory objective of group-transparency, and proposes an interpretative solution based on Systems Thinking.

Applying Government Accounting Principles

... taxing authorities, public corporations, and autonomous boards—a perplexing question in governmental accounting has been whether each entity within a state or local government should issue its own financial statements, ...

Author: Mortimer A. Dittenhofer

Publisher: LexisNexis

ISBN: 9781579114336

Category: Law

Page: 1178

View: 863


Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics: • Fund accounting and classification guidelines • Recognizing and recording resource inflows and outflows • Measuring and recording all financial statement accounts and groups • Specialized accounting for pensions and grants • Budgeting and management accounting • Computers in government accounting

International Financial Reporting Standards Implementation

securities South Africa 1973 Accounting Principles Board (APB) was formed 1995 APB decided to harmonise SA GAAP with ... the Brazilian Congress issued a statement that the provisions would be applicable on individual company accounts.

Author: Mohammad Nurunnabi

Publisher: Emerald Group Publishing

ISBN: 9781801174428

Category: Business & Economics

Page: 440

View: 516


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.

Globalisation of Accounting Standards

This creates the need to have accounting and auditing standards for Shariah - compliant business entities ( AAOIFI 2003 ... Islamic standards by the AAOIFI.10 The AAOIFI , an international autonomous nonprofit - making corporate body ...

Author: Jayne Maree Godfrey

Publisher: Edward Elgar Publishing

ISBN: 1782542701

Category: Business & Economics

Page: 309

View: 622


In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.