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Accounting Perspectives (accounting + perspective)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	80%

Selected Abstracts

The Pensions Green Paper: A Generational Accounting Perspective

THE ECONOMIC JOURNAL, Issue 467 2000
Phil Agulnik
In this note we show how the policy proposals contained in the government's Green Paper on pensions (DSS, 1998) affect the long term sustainability of the UK's public finances and redistribution between current and future generations. Using the methodology of generational accounting we show that the proposals in the Green Paper will marginally increase the tax rise needed to ensure intertemporal solvency, and slightly worsen generational imbalances. The effect of implied changes in National Insurance Contributions, and the fiscal and generational implications of fully funding the proposed State Second Pension, are also discussed. [source]

Applied Research in Accounting: A Commentary,

ACCOUNTING PERSPECTIVES, Issue 2 2004
ALAN J. RICHARDSON
ABSTRACT The mission of Canadian Accounting Perspectives is to provide a forum for "applied research" in accounting, but this key term is not defined. I identify three forms of applied research: (1) the use of existing knowledge to find solutions to current problems; (2) the use of positivist research methods to conduct critical tests between current alternative accounting methods and to identify empirical regularities that contribute to the development of technologies of practice; and (3) the use of disciplined inquiry and action research to develop mid-range theory and generate empirical results that advance the interests or increase the capabilities of an identified community. This third form of applied research may provide the best approach to bridging the schism between academe and practice. [source]

Commentary: Research Productivity Measurement and the Field of Academic Accounting,

ACCOUNTING PERSPECTIVES, Issue 2 2003
JEFFERY EVERETT
ABSTRACT The previous issue of Canadian Accounting Perspectives contained three studies that examined various aspects of performance measurement in universities. In this issue, we step back from the acts of performance measurement and disclosure to consider the context within which the demand for increased performance measurement has arisen. The current commentary considers the use of research productivity measures in the field of academic accounting and why the use of these measures is drawing such an equivocal response from academics in the field. Starting from three theoretical perspectives, we consider the use, response, and consequences associated with research productivity measurement. [source]

A Framework for Determining the Influence of the Corporate Board of Directors in Accounting Studies

CORPORATE GOVERNANCE, Issue 1 2001
Karen Cravens
Accounting, auditing, and tax professionals constantly evaluate the integrity, competence, and financial performance of clients as factors in practice that influence both client acceptance decisions and the manner in which professional services are rendered. Yet, from an accounting perspective, previous research investigating the corporate board of directors as a governance mechanism has focused only on the representational role of board members. Moreover, many of these studies resulted in conflicting findings according to these attributes. Other disciplines address the particular influence of the board with respect to overall corporate performance, but arrive at little agreement on either the effect of or the most critical of board attributes. This literature review synthesizes the existing research to provide a framework in which to evaluate the effect of the board of directors in accounting settings and, in particular, when conducting future research that employs elements of corporate governance as dependent or independent variables in accounting studies. [source]

Contractual Limitations on the Auditor's Liability: An Uneasy Combination of Law and Accounting

THE MODERN LAW REVIEW, Issue 4 2009
Article first published online: 1 JUL 200, P. E. Morris
Operative as from 6 April 2008, sections 532,538 of the Companies Act 2006 create a new liability limitation regime in contractual relationships between audit firms and companies in relation to the statutory audit function which overturns an almost eighty years old fundamental principle of company law. This new regime is the product of continuing pressure by the audit profession for liability reform and concern by Government regarding the market structure for audit services. This commentary critically evaluates the regime from law and accounting perspectives. It concludes by reflecting on its longer term implications for audit quality, perceptions of the audit profession and the evolution of a future research agenda. [source]