Running head: ETHICS IN ACCOUNTING Organizational Ethics in Accounting: A Comparison of Utilitarianism and Christian Deontological Principles Katherine Y. Masten A Senior Thesis submitted in partial fulfillment of the requirements for graduation in the Honors Program Liberty University Spring 2012 1 ETHICS IN ACCOUNTING Acceptance of Senior Honors Thesis This Senior Honors Thesis is accepted in partial fulfillment of the requirements for graduation from the Honors Program of Liberty University
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Market Efficiency Contradicts the Usefulness of Annual Reports? One speech‚ Mr Right presented that the market was efficient in the semi-strong form as investors had no benefit in the disclosure of enterprises financial reports‚ due to the information included in those reports was the past information with share prices. Therefore‚ the usefulness of financial reporting to share purchasers and sellers was invalid during their decision making‚ so there were unnecessary for an investor to study
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1 * Germany 2 * Japan 2 Hofstede’s cultural dimensions 2 Accounting Practices predictions 3 Opacity Impacts on Business Investments 4 Limitations in Financial Reports‚ with respect to Ratios and Accounting Practices 4 Conclusion 5 Recommendations 5 Appendix 6 Appendix 1 – Development factors of UK‚ Germany and Japan 7 Appendix 2 – Hofsted’s social dimension model 9 Appendix 3 – Gray’s Accounting Values 9 Appendix 4 – Strength and Weaknesses of Hofstede’s Model 11
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MODULE 1 Management Accounting Module 1 Management Accounting Objectives Aim To provide an understanding of the nature of management accounting and its role in the process of managing and controlling the enterprise. Key Concepts ▪ Management accounting ▪ Management control ▪ Decision making Learning Outcomes By the end of this section you should be able to understand: ▪ The purpose of management accounting ▪ The concepts and processes of control. The
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Reprinted from Journal of Quantitative Economics Vol. 5 No. 2‚ July 2007‚ page 95-115 DETERMINANTS OF COST EFFICIENCY OF PUBLIC AND PRIVATE HOSPITALS OF KARNATAKA STATE IN INDIA MAATHAI K. MATHIYAZHAGAN1 Abstract The main objective of this paper is to analyze the determinants of cost efficiency of public and private hospitals of Karnataka State in India. This is estimated through the parametric (stochastic frontier) and nonparametric (data envelopment) methods by using the Hospitals Facility
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Chapter 3: Cost-Volume-Profit Analysis 95 Chapter 3 Cost-Volume-Profit Analysis SOLUTIONS LEARNING OBJECTIVES Chapter 3 addresses the following learning objectives: LO1 LO2 LO3 LO4 LO5 LO6 Explain the concepts of cost-volume-profit (CVP) analysis in decision making Apply CVP calculations for a single product Apply CVP calculations multiple products Describe the assumptions and limitations that mangers consider when using CVP analysis Assess operational risk using margin of
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Improving Store and DC Productivity through Minimum Order Quantity Analysis Lean Six Sigma in Retail & Distribution Mitch Millstein‚ CFPIM‚ C.P.M.‚ CQM‚ CQE Supply Velocity‚ Inc. mitch@supplyvelocity.com (314) 406-4962 November 2009 info@supplyvelocity.com Copyright: Supply Velocity‚ Inc. 1 Background A Value Stream Assessment (See White Paper: Finding Productivity Improvements from Field to Table) at this Grocery Retailer & Distributor identified poor productivity in its distribution centers
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Affectability of positive and negative written personal accounts on positive meaning finding and positive affect. Renee Hemara Australian College of Applied Psychology Word count: 1518 Abstract We investigated the expressive writing paradigm through the positive‚ neutral and negative written event accounts of undergraduate students of the Australian College of Applied Psychology. Undergraduates (N= 173‚ Mean age = 27.52; 75% Female) were required to answer a number of tests acting as a decoy
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manual method of accounting is being gradually replaced. And finally‚ the database technology has revolution the accounts department of the business and non business organisations. In the use of computerised accounting system the risk of data loss is eliminated‚ high speed in data manipulation is maintained and larger volume of data are kept safely. In computerised accounting system calculation became easy and controlled effective‚ also development of computerised accounting system‚ facilitate
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8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
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