Now showing items 4005-4024 of 11024

    • Facets of Globalization : International and Local Dimensions of Development

      Wu, Weiping; Yusuf, Shahid; Evenett, Simon; Evenett, Simon; Wu, Weiping; Yusuf, Shahid (Washington, DC: World Bank, 2013-06-19)
      The chapters in this volume underscore the transformative role of globalization and urbanization, and show the interplay between these forces. Trade reform and liberalized foreign investment regimess have contributed to the spatial reallocation of economic activity toward cities, especially those cities that can attract and nurture human capital and strong connections to other markets. Global factors have, therefore, reinforced agglomeration economies in shifting economic clout toward cities, and in so doing they may be exacerbating regional disparities in incomes. The rise of cities is changing political dynamics in developing nations. It is forcing a reappraisal of existing constitutional structures and center-local relations, as well as the important--and perhaps more mundane-- arrangements for funding and organizing investment by subnational entities. At the same time, democratization is reinforcing the pressures for local autonomy. This perspective shifts the debate away from whether or not globalization is undermining the role of the central state and toward one about the appropriate allocation of responsibilities and resources to different layers of government. Strong arguments support the position that municipalities can, with the appropriate resources and political structures to ensure their responsiveness to local needs, make substantial improvements in the well-being of urban residents. Experience suggests that some state functions ought to remain with government.
    • Facilitating SME Financing through Improved Credit Reporting

      International Committee on Credit Reporting (World Bank, Washington, DC, 2015-04-28)
      The general principles for credit reporting were issued by the World Bank in September 2011. Since then, the World Bank and the international committee on credit reporting (ICCR) have been leading efforts towards the implementation of the general principles worldwide. This report is one of the concrete outputs of the work following the general principles. It addresses one of the most significant problems that limit the ability of most small and medium enterprises (SMEs) around the world to obtain adequate external financing to underpin their productive activities: information asymmetries. Creditors assess the creditworthiness of credit and loan applicants based on two basic criteria: ones financial capacity or ability to repay a loan, and ones willingness to repay the loan. A credit reporting system s (CRS) basic objective is to address information asymmetries, which is crucial for determining repayment capacity and repayment willingness. Credit reporting can therefore be extremely valuable to creditors for enhanced, fact-based credit risk assessments, and in this sense can also be seen as a tool to facilitate access to financing, including by SMEs. The main objective of this report is therefore to identify actions that can be undertaken by authorities and other relevant policy makers to improve the flow of data and other relevant credit information on SMEs to creditors through CRS. For this purpose, the report first analyses the overall status of credit reporting activities in connection with SMEs.
    • Facing Fallibility and Feelings: Can Medical Ethics Education Play a Role?

      Pruitt, Rebecca; Young, Ernle W.D.; Ross, Judith Wilson; Gross, Michael L.; Schwartz, Rob (2015-05-05)
    • Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam

      Phuong-Nguyen Thi Thanh; Hai-Phan Thanh; Tung-Nguyen Thanh; Tien-Vo Thi Thuy (LLC "CPC "Business Perspectives", 2020-06-01)
      This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.
    • Factors Affecting Company's Capability in Performing Integrated Reporting: an Empirical Evidence from Indonesia

      Putu Sukma Kurniawan; Made Arie Wahyuni (Universitas PGRI Madiun, 2018-10-01)
      This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated reporting.
    • Factors Affecting Internal Auditors' Ethical Decision Making: Other Corporate Governance Mechanisms and Years of Experience

      Stewart, Jenny D.; O'Leary, Conor (2006)
      This project explores the ethical reasoning of internal auditors and examines the impact of other corporate governance 
 mechanisms on their ethical sensitivity, judgments and intentions. The study involves a survey of internal auditors at different 
 levels and across both the private and public sectors. We develop scenarios of ethical dilemmas faced by internal auditors 
 and manipulate variables such as audit committee support, tone at the top, code of conduct and external auditor 
 characteristics. Participants are asked to respond to questions concerning each of the scenarios. The results of the study will 
 enhance our understanding of the role that governance mechanisms play in assisting internal auditors to resolve ethical 
 dilemmas in their work environment.
    • Factors affecting success in the professional entry exam for accountants in Brazil

      Lima Rodrigues, L; Pinho, C; Bugarim, MC; Craig, Russell; Machado, D (Taylor & Francis, 2018-01)
    • Factors influencing the implementation of activity-based costing in Thailand: acase study of a Thai telecommunications company

      Brad Potter, Jacqueline Birt; Yapa, P; KONGCHAN, P (Accounting and Finance Association of Australia and New Zealand (AFAANZ) (Melbourne, Australia), 2012)
      This paper reports on a case study that describes the implementation of activity-based costing (ABC) in a Thai telecommunications company. Using in-depth interviews this paper emphasizes the factors that influenced the process of ABC implementation. Drawing on contingency theory the findings indicate several factors that underpin the implementation of ABC (Shields & Young, 1989). A competitive environment was the most significant factor influencing the implementation of ABC followed by technology, organizational strategy, organizational structure (which combined the forms of mechanism, organism and integration), Corporate Social Responsibility (CSR) and organizational culture. CSR enhanced the competency and loyalty of employees and also, Government policies indirectly influenced the implementation of ABC. In total, this case study found seven success factors contributed to the successful implementation of ABC.
    • Failing institutions, whistleblowing, and the role of the media

      Ceva, Emanuela; Mokrosinska, Dorota (2021)
      The paper discusses the normative grounds for recognizing a watchdog role to the media as concerns the dissemination of information about an institutional failure menacing a well-ordered society. This is, for example, the case of the media’s role in the diffusion of whistleblowers’ disclosures. We argue that many popular justifications for the watchdog role of the media (the media as a ‘fourth estate’; a trustee of the people’s right to know; expert communicator) fail to ground that role in some unique feature that makes the media special as concerns the performance of the role. We offer an alternative argument that shows how the watchdog role of the media shares a justificatory ground with the role that any member of a well-ordered society has in terms of a general duty of answerability in the face of institutional failures. Although this duty does not bear only on the media, we concede that in some contingent circumstances the media might be better positioned to discharge it and, therefore, to initiate corrective actions of institutional failures effectively and conscientiously. However, the establishment of the media’s responsibility in this sense is an empirical, not a conceptual or a normative matter.
    • Fair trade and reflexive democracy

      Dine, Janet; Shields, Kirsteen (2008-06)
      This paper explores the extent to which the fair trade and ethical trading movements can be a way of influencing trading policies and, more specifically, to what extent that influence can be said to be democratic in nature. It is argued that the ethical trading movements have the potential to assist in democratisation and that the debate should concentrate on the extent to which they should be recognised as part of mainstream political thinking and legitimated by affording them a role in political decision making. Adopting a relational approach to democracy, the authors ask whether a failure to integrate social movements as significant trust networks has contributed to a process of de-democratisation in developed states. The paper goes on to reconsider the parameters of democracy theory (i) by reconsidering the central role of the state in democracy to suggest an evolving interpretation of democracy that focuses on processes between civil society and centres of power, and not necessarily processes between civil society and the state, and (ii) by examining the evolution of ‘democracy’ theorisation to question the marginalisation of ‘socio-economic’ democracy in favour of institutional democracy. The authors suggest that the insistence on institutional democracy derives from a nationalist, state-centric conception of democracy and that the socio-economic element of democracy is now determined by global governance as opposed to state governance. On this basis, the paper considers whether the fair trade movement and other ethical trading movements may hold democratic value as a form of mediation between civil society and corporations as today's ‘centres of power’.
    • Fair trade and reflexive democracy

      Dine, Janet; Shields, Kirsteen (2008-06)
      This paper explores the extent to which the fair trade and ethical trading movements can be a way of influencing trading policies and, more specifically, to what extent that influence can be said to be democratic in nature. It is argued that the ethical trading movements have the potential to assist in democratisation and that the debate should concentrate on the extent to which they should be recognised as part of mainstream political thinking and legitimated by affording them a role in political decision making. Adopting a relational approach to democracy, the authors ask whether a failure to integrate social movements as significant trust networks has contributed to a process of de-democratisation in developed states. The paper goes on to reconsider the parameters of democracy theory (i) by reconsidering the central role of the state in democracy to suggest an evolving interpretation of democracy that focuses on processes between civil society and centres of power, and not necessarily processes between civil society and the state, and (ii) by examining the evolution of ‘democracy’ theorisation to question the marginalisation of ‘socio-economic’ democracy in favour of institutional democracy. The authors suggest that the insistence on institutional democracy derives from a nationalist, state-centric conception of democracy and that the socio-economic element of democracy is now determined by global governance as opposed to state governance. On this basis, the paper considers whether the fair trade movement and other ethical trading movements may hold democratic value as a form of mediation between civil society and corporations as today's ‘centres of power’.
    • Fair trade and reflexive democracy

      Dine, Janet; Shields, Kirsteen (T.M.C. Asser Press, 2011-06-30)
      This paper explores the extent to which the fair trade and ethical trading movements can be a way of influencing trading policies and, more specifically, to what extent that influence can be said to be democratic in nature. It is argued that the ethical trading movements have the potential to assist in democratisation and that the debate should concentrate on the extent to which they should be recognised as part of mainstream political thinking and legitimated by affording them a role in political decision making. Adopting a relational approach to democracy, the authors ask whether a failure to integrate social movements as significant trust networks has contributed to a process of de-democratisation in developed states. The paper goes on to reconsider the parameters of democracy theory (i) by reconsidering the central role of the state in democracy to suggest an evolving interpretation of democracy that focuses on processes between civil society and centres of power, and not necessarily processes between civil society and the state, and (ii) by examining the evolution of ‘democracy’ theorisation to question the marginalisation of ‘socio-economic’ democracy in favour of institutional democracy. The authors suggest that the insistence on institutional democracy derives from a nationalist, state-centric conception of democracy and that the socio-economic element of democracy is now determined by global governance as opposed to state governance. On this basis, the paper considers whether the fair trade movement and other ethical trading movements may hold democratic value as a form of mediation between civil society and corporations as today's ‘centres of power’.
    • Fair value accounting for non-current assets and audit fees: Evidence from Australian companies

      Yao, Dai Fei; Percy, Majella; Hu, Fang (Elsevier Ltd, 2015-04)
      We investigate the association between asset revaluations of non-current assets and audit fees, using a sample of ASX 300 companies from the years 2003–2007.We report that there
 is a significant increase in the audit fees paid when non-financial assets (PPEs, investment properties and intangible assets) are measured at fair values. Moreover, we provide evidence that an independent valuer or appraiser significantly weakens the positive association
 between asset revaluations and audit fees. Furthermore, companies whose noncurrent assets are revalued upwards and those that revalue their non-current assets upwards
 every year have significantly higher audit fees. Additional tests provide empirical evidence that the strength of corporate governance has a moderating effect on the level of
 audit fees. This study contributes to the ongoing debate on the role of fair value accounting. The findings suggest agency costs associated with fair value estimates may offset the benefits from the use of fair value accounting.
    • Fair value impairment testing under IFRS : examining Australia's disclosure quality

      Macquarie University. Macquarie Graduate School of Management; Carlin, Tyrone M; Finch, Nigel; Ford, Guy W (Curtin University of Technology, 2008)
      This paper examines the use of the fair value approach to impairment testing pursuant to IFRS by a sample of large listed Australian corporations. A mounting body of literature has criticised the theoretical and technical foundations of the IFRS mandated impairment testing process. This paper adds to that literature by examining the quality of impairment testing disclosures of firms that tested for impairment on a fair value basis rather than the more common value in use approach. We find that these firms tended to have greater levels of goodwill, yet exhibited lower rates of impairment recognition. We also document systematic deviations between mandated disclosures relating to impairment testing and those actually produced by firms in our sample.
    • Fair value impairment testing under IFRS : examining Australia's disclosure quality

      Macquarie University. Macquarie Graduate School of Management; Carlin, Tyrone M; Finch, Nigel; Ford, Guy W (Curtin University of Technology, 2008)
      This paper examines the use of the fair value approach to impairment testing pursuant to IFRS by a sample of large listed Australian corporations. A mounting body of literature has criticised the theoretical and technical foundations of the IFRS mandated impairment testing process. This paper adds to that literature by examining the quality of impairment testing disclosures of firms that tested for impairment on a fair value basis rather than the more common value in use approach. We find that these firms tended to have greater levels of goodwill, yet exhibited lower rates of impairment recognition. We also document systematic deviations between mandated disclosures relating to impairment testing and those actually produced by firms in our sample.
    • Fair value: history, assessment and financial crisis

      Iryna Burdenko (LLC “Consulting Publishing Company “Business Perspectives”, 2017-12-01)
      For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of liabilities. The purpose of fair value is to define a price of an ordinary operation of an asset sale or transfer of liabilities between the market participants, which would have taken place by the date of measurement in the present market conditions. Market value is fair only with an active market, at which prices are determined by demand and supply. This is the reason of a discussion about the use of fair value. The opponents of fair value accounting state that exactly fair value has become a cause of financial crisis and had a negative influence on companies. However, there are many supporters of fair value accounting, who state that fair value is the indicator of financial system significant difficulties and it helps in warning financial crises. The purpose of the article is to validate the economic characteristics of fair value and to analyze its` role in a financial crisis
    • Fairness of performance evaluation procedures and job satisfaction : the role of outcome-based and non-outcome-based effects

      Macquarie University. Dept. of Accounting and Finance; Lau, Chong M; Eggleton, Ian R. C; Wong, Kuan M (Griffith University, 2008)
      Prior management accounting studies on fairness perceptions have overlooked two important issues. First, no prior management accounting studies have investigated how procedural fairness, by itself, affects managers’ job satisfaction. Second, management accounting researchers have not demonstrated how conflicting theories on procedural fairness can be integrated and explained in a coherent manner. Our model proposes that fairness of procedures for performance evaluation affects job satisfaction through two distinct processes. The first is outcome‐ based through fairness of outcomes (distributive fairness). The second is non‐outcome‐based through trust in superior and organisational commitment. Based on a sample of 110 managers, the results indicate that while procedural fairness perceptions affect job satisfaction through both processes, the non‐outcome‐based process is much stronger than the outcome‐based process. These results may be used to develop a unified theory on procedural fairness effects.
    • Faktor-Faktor Determinantfraudulent Financial Statement: Peran Fraud Prevention Sebagai Mediator

      Reskino; Endah Sulistyowati
      The result of this research showed that good corporate governance practice,conformity compensation,andislamic work ethic significantly influence on fraud prevention. Information and communication,thewhistleblowing system unable to contribute significantly to fraud prevention. Information and communication,islamic work ethic, andfraud prevention ethic significantly influence on the fraudulent financial statement. Whistleblowing system,good corporate governance practice, andconformity compensation unable to contribute significantly tothe fraudulent financial statement. Islamic work ethic significantly influences on fraudulent financial statements through fraud prevention. Information and communication, whistleblowing systems, good corporate governance practice, and conformity compensation, unable to contribute significantly to fraudulent financial statements through fraud prevention.
    • FAKTOR-FAKTOR YANG MEMENGARUHI PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)

      Trie Julianti Dewi; Ni Ketut Lely Aryani Merkusiwati (Universitas Udayana, 2017-03-01)
      Tax is the most important element in supporting the budget revenues. The assumption that tax is a burden causes the taxpayer always try to minimize the tax debt and susceptible to fraud such as tax evasion. Many cases of tax evasion in Indonesia indirectly form perceptions of tax payer about  tax evasion behaviour. The purpose of this study is to determine the effect of tax fairness, tax system, discrimination, taxpayer knowledge, and the intensity of tax audits in KPP Pratama Denpasar Timur about tax evasion. Sampling techniques in this study using purposive sampling method. The respondents are 100 individual taxpayer and uses multiple linear analysis techniques. The study results indicate that tax fairness, tax system, taxpayer knowledge, and intensity of tax audits has negative effect on the perception of taxpayer about ethics on tax evasion, while discrimination has positive effect on the perception of taxpayer about ethics on tax evasion.
    • Faktor-faktor Yang Mempengaruhi Intensi Untuk Melakukan Whistleblowing Internal (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu)

      Husniati, Sri; ', Hardi; Wiguna, Meilda (2017-02)
      This research aimed to know the influence of the Relativism Ethical Orientation, Moral Intensity, Organizational Commitment and Professional Identity to the Intention to carry out an Internal Whistleblowing. The main problem that researchers descriptions are as follows: to see how many significant relationship between the dependent variable to the independent varaibel. This research was conducted on employees SKPD Rokan Hulu. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392) with respondents as many as 104 employees who working in SKPD Rokan Hulu. Data were analyzed using multiple regression with SPSS version 20. The results of this research showed that the Relativism Ethical Orientation have influnce to the intention to carry out an Internal Whistleblowing, moral intensity have influnce to the intention to carry out an Internal Whistleblowing, Organizational Commitment have influnce to the intention to carry out an Internal Whistleblowing, and professional identity have influnce to the intention to carry out an Internal Whistleblowing. So that all the hypotheses presented in this research received.