Accounting Historians Journal Volume 38‚ Number 1 June 2011 pp. 31-56 Frank A. Badua LAMAR UNIVERSITY Gary John Previts CASE WESTERN RESERVE UNIVERSITY and Miklos A. Vasarhelyi RUTGERS UNIVERSITY TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT‚ COMMUNICATION‚ AND QUALITY IN ACCOUNTING RESEARCH OVER TIME Abstract: This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963
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EMERGING DYNAMICS OF INTERNAL THREATS TO NATIONAL SECURITY Introduction 1. The multifarious threats to the security of Pakistan whether external or internal‚ have intensified in the 21st century. Unfortunately‚ no threat posed to the security of this country since the time of her inception has ever been fully controlled or eradicated. According to Quaid-e-Azam‚ “Pakistan was a cyclic revolution without parallel or precedence in history”. He wanted to make it a State that was united and powerful
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Internal Auditor’s Role The Internal Auditor’s Role in MIS Developments By: Larry E. Rittenberg Charles R. Purdy The MIS manager in many organizations is encountering a new group concerned with the data processing function — the internal EDP auditor.’ These auditors often have a broad role ranging from evaluating data processing controls to reviewing data security and new system developments. However‚ in many organizations‚ the auditor’s role is not clear. This article integrates the results
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Internal Employee Relations is first defined in the chapter‚ are those human resource management activities associated with the movement of employees within the organization. Some of the topics related to internal employee relations include: Terminations Demotions Downsizing Transfer Promotions Resignations One of the first factors discussed in affecting internal employee relations is employment at will. Employment at will is an unwritten contract created when an employee agrees to
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As Oliver Wendel Holmes quoted‚ “When we want to know what is going on today or want to make sure what will happen tomorrow‚ I will look back the past.” We can find out the process of development from this sphere to nowadays in a deep-going way by reviewing organizational behavior history which has gone through Classical School of Management‚ Behavioral School of Management and Human Relations School of Management. Organizations can be viewed as two or more people coordinate and combine in use
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Caribbean Studies Internal Assessment 2011 | Student Name: Kadeesha Rianna Alexander | | Class: Form Six (6) Upper Modern Studies | Centre Number: 160002Registration Number: 1600020930 | 4/28/2011 | | Table of Contents Introduction and Purpose of Research Literature Review Data Collection Sources Presentation of Findings Interpretation of
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External/Internal Factors Dell is considered a very successful company. According to Govindarajan & Gupta (2005) one of the successes is its customer-direct concept that has been practiced since the company ’s inception. The concept involves dealing with customers directly and not through a third party‚ which helps maintain the quality of the relationship with its customers and also the products. In addition‚ this concept allows Dell to eliminate unnecessary inventories‚ warehouse space and storage
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INTRODUCTION Internal auditing is a management-oriented discipline that has evolved rapidly since World War II. Once a function primarily concerned with financial and accounting matters‚ internal auditing now addresses the entire range of operating activities and performs a correspondingly wide variety of assurance and consulting services. By definition‚ according to Institute of Internal Auditors (IIA)‚ internal auditing is an independent‚ objective assurance and consulting activity designed to
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As the German-born theoretical physicist Albert Einstein once said‚ “Weakness of attitude becomes weakness of character.” In Laura Hillenbrand’s nonfiction book Unbroken‚ the determined Louis Zamperini personified Einstein’s words when‚ against all odds‚ he survived his World War II bomber crashing into the salty Pacific‚ voyaging over 2‚000 miles on the plane’s safety raft. Determined to survive and find a way to get his war buddy’s home safely‚ Louie never gave up hope. In the beginning of
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ACCT Internal Report Korea Auto Insurance Co. Inc. is one of the largest liability insurance companies in Korea. In the mean time‚ the Taejon City branch experience severe competition and make efforts to capture greater market share. However the current overhead allocation system is based on revenue amounts which penalize the branch performance. A direct proportional overhead allocation method should be set in order to provide employee higher incentive and more appropriate resource allocation. This
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