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مشخصات مقاله
ترجمه عنوان مقاله شیوه های افشای مالی در میان مقامات محلی مالزی: مطالعه موردی
عنوان انگلیسی مقاله Financial disclosure practices among Malaysian local authorities: a case study
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۲۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه امرالد
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) scopus – master journals
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
شاخص H_index ۴۴ در سال ۲۰۱۸
شاخص SJR ۰٫۴۳۸ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مجله بین المللی مدیریت بخش عمومی – International Journal of Public Sector Management
دانشگاه Department of Social Science – Universiti Putra Malaysia Bintulu Campus – Malaysia
کلمات کلیدی مطالعه مورد، مالزی، دولت محلی، افشای مالی
کلمات کلیدی انگلیسی Case study, Malaysia, Local government, Financial disclosure
شناسه دیجیتال – doi
https://doi.org/10.1108/IJPSM-05-2017-0138
کد محصول E9634
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Literature review
۳ Malaysia local government context
۴ Theoretical framework
۵ Research methods
۶ Research findings
۷ Discussion and conclusion
References

بخشی از متن مقاله:
Abstract

Purpose – The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs). Design/methodology/approach – Employing semi-structured interviews, data were collected from 26 members in five case study organisations, and interpreted using Gibbins et al. (1990, 1992) framework of financial disclosure. Findings – The study finds that financial disclosure is influenced by a hierarchical structure consisting of accountants, the Financial Accounts Committee, the mayor and other managers. The decision to disclose or not disclose was influenced by how sensitive the issue was. External auditors and mediators influenced both the identification of issues, disclosure position and disclosure output. Though there are many laws governing financial accounting, MLAs opportunistically chose to apply the Federal Treasury Circular largely because the external auditors used it. Research limitations/implications – This study contributes to the literature by illuminating who makes disclosure decisions, what influences these decisions and how. The study reveals hitherto un-researched contextual factors that affect disclosure, namely, religion and external auditors and the opportunistic choice of which laws and regulations to apply in financial disclosure. Future studies might want to apply this approach in other contexts to see what we can learn from them. Originality/value – Using case studies in the study of financial disclosure provided valuable insights into the complex and multi-dimensional phenomenon of financial information disclosure. The application of Gibbins et al. (1990, 1992) framework in the public sector and in Malaysia is novel.

Introduction

This study investigates the processes of financial disclosure among Malaysian local authorities (MLAs). Financial disclosure refers to “any deliberate release of financial information, whether numerical or qualitative, required or voluntary, or via formal or informal channels” (Gibbins et al., 1990, p. 122). Studies investigating disclosure practices in the public sector have mostly focussed on the incentives for disclosure of financial information (e.g. Perez et al., 2008; Laswad et al., 2005); or on disclosure quality (Robbins and Austin, 1986). There is, however, paucity of studies that examine the organisational, social and environmental context within which financial disclosure occurs (Gibbins et al., 1990; Adams, 1997; Hopwood, 2000; Carpenter and Feroz, 2001). Those which have sought to address this issue have approached it from outside the context in which disclosure decisions are made by analysing financial reports, surveys or websites and speculating how the factors they study might have affected financial disclosure decisions (e.g. Garcia and GarciaGarcia, 2010). Who makes particular disclosure decisions and the range of influences on this decision process is an empirical question that this study seeks to answer. Furthermore, most previous studies have been conducted in western countries (e.g. Garcia and Garcia-Garcia, 2010; Laswad et al., 2005; Robbins and Austin, 1986; Serrano-Cenca et al., 2016). Little attention has been devoted to the issue of accounting disclosure in local governments in South East Asian countries (see exceptions Coombs and Tayib, 1999; Ghani and Said, 2010; Tooley et al., 2010a, b). Those studies which have been undertaken have not addressed how MLAs arrive at the information in the annual reports (Coombs and Tayib, 1999) or websites (Ghani and Said, 2010) that they analyse. This study was undertaken within the context of Malaysia, a rapidly emerging economy, and specifically on local authorities. Focus on public sector financial disclosure in Malaysia is thus timely because this sector has been criticised as inefficient, unaccountable and corrupt (Siddiquee, 2006; Tooley et al., 2010a, b; The Sun, 2006). But at the same time, the country has embraced new public management (NPM) reforms (Hood, 1995) which implies adoption of private sector-like practices in the public sector (Abdul Khalid, 2008)[1].

نوشته مقاله انگلیسی رایگان در مورد شیوه های افشای مالی در میان مقامات محلی مالزی – امرالد ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.

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مشخصات مقاله
ترجمه عنوان مقاله اصلاحات مالیاتی و اقتصاد سیاستی پایه مالیاتی
عنوان انگلیسی مقاله Tax reform and the political economy of the tax base
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۱٫۹۰۵ در سال ۲۰۱۷
شاخص H_index ۱۱۵ در سال ۲۰۱۸
شاخص SJR ۳٫۴۴ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله اقتصاد عمومی – Journal of Public Economics
دانشگاه Department of Economics – London School of Economics – United Kingdom
کلمات کلیدی اصلاحات مالیاتی، پایه مالیاتی، اقتصاد سیاسی، لابیگری
کلمات کلیدی انگلیسی Tax reform, Tax base, Political economy, Lobbying
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jpubeco.2018.06.005
کد محصول E9635
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
Keywords
JEL classification
۱ Introduction
۲ Base broadening reforms in recent history
۳ The economy
۴ Normative analysis: big bang or piecemeal reform?
۵ Positive analysis: tax reform and public good needs
۶ Concluding remarks
Appendix A. Supplementary data
References

بخشی از متن مقاله:
ABSTRACT

This paper studies the political prospects for reform in a model where the tax base and statutory rate are separate instruments of tax policy. The model suggests that large changes in the tax code may be easier to enact than marginal reforms. The tax base faces a tipping point where even the beneficiaries from tax exemptions support reform. At this tipping point, tax reform is Pareto improving. Politically feasible tax reform occurs when fiscal needs are large, but may nonetheless involve reductions in marginal tax rates. There is strategic complementarity in lobbying for tax exemptions, resulting in multiple equilibria. The model’s main predictions are consistent with recent tax reforms in OECD countries.

Introduction

The politics of tax reform are taking center stage once again, just as public debts are mounting worldwide. Congress passed a substantial change to the U.S. tax code in December 2017; calls for tax reform have also emerged in Spain, Portugal, Italy, and Greece following the debt crisis in Southern Europe. Tax reform was a centerpiece of the legislative agenda of the current Indian parliament. Frequently, tax reform involves changes not only in tax rates, but also in the tax base. Proposals eliminating exemptions or closing loopholes involve a change in the tax base. Indeed, expanding the tax base was central to the most successful reforms in recent history. For example, the landmark 1986 U.S. tax reform eliminated exemptions to both corporate and personal taxes. Reviewing the history of any major tax reform, one sees immediately that broadening the tax base,while often economically desirable, is also politically contentious. (See Birnbaum and Murray, 1987 on the politics of the U.S. Tax Reform Act of 1986). An interest group that was powerful enough to secure a tax exemption is sure to resist attempts to eliminate this exemption when reform is on the table. This paper explores the political determinants of the tax base. To this end, I propose a model where a government meets its revenue needs through a choice of not only the tax rate, but also the tax base. These two policy dimensions appear important in actual reforms and are central to the discussion in this paper. This framework allows us to evaluate individuals’ preferences for tax exemptions and the tradeoff between the two policy dimensions. In the model, all agents and goods are identical ex-ante and there is no economic rationale for tax exemptions. A broader tax base is more efficient, as it removes a wedge between the prices of taxed- and tax-exempt goods. However, in political equilibrium, certain goods may nevertheless be exempt from taxation. The rents from tax exemptions are large and concentrated, while their costs are diffuse. Therefore, a special interest may attempt to secure a tax break despite the inefficiency it creates. This phenomenon is familiar from our understanding of special interest politics. (See Grossman and Helpman, 2002). The novelty here is the study of the budgetary and general equilibrium implications of the inefficient policies that result and their political repercussions. While a tax exemption increases the relative demand for a good, the resulting inefficiencies reduce aggregate demand. The model yields a simple expression that quantifies the general equilibrium losses borne directly by the beneficiaries of tax exemptions. When inefficiencies in the tax code reach a critical point, special interests themselves are willing to forgo their tax breaks in favor of tax reform: the elimination of all tax exemptions. Importantly, no (small) special interest would forgo its tax break in isolation. The rents from a single exemption are large, but the budgetary and general equilibrium gains from its elimination are negligible. At the same time, a broad coalition of special interests may agree collectively to give up their tax breaks for tax reform. I derive the (minimum) coalition size that would collectively forgo its tax exemptions for the enactment of tax reform. I show that the size of this coalition is decreasing in the government’s fiscal needs. Hence, the scope for tax reform is greater when the government wishes to raise more revenues.

نوشته مقاله انگلیسی رایگان در مورد اصلاحات مالیاتی و اقتصاد سیاستی پایه مالیاتی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.

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مشخصات مقاله
ترجمه عنوان مقاله مالیات فروش محلی، اشتغال و رقابت مالیاتی
عنوان انگلیسی مقاله Local sales taxes, employment, and tax competition
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۱ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۱٫۲۷۸ در سال ۲۰۱۷
شاخص H_index ۶۳ در سال ۲۰۱۸
شاخص SJR ۱٫۴۵۴ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس علم منطقه ای و اقتصاد شهری – Regional Science and Urban Economics
دانشگاه Department of Economics – Kent State University – USA
کلمات کلیدی رقابت مالیات بین ایالتی، مالیات بر فروش، مالیات های محلی، مدل های مرزی، خرید مرزی
کلمات کلیدی انگلیسی Inter-state tax competition, Sales tax, Local taxes, Border models, Cross-border shopping
شناسه دیجیتال – doi
https://doi.org/10.1016/j.regsciurbeco.2017.10.012
کد محصول E9636
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
JEL Codes
Keywords
۱ Introduction
۲ Empirical strategy, accounting for economic distance, incorporating strategic tax competition
۳ Local county sales tax rate and employment data
۴ Results
۵ Discussion and conclusion
References

بخشی از متن مقاله:
ABSTRACT

Most analysis of the economic impacts of sales taxes does not include local taxes, despite the fact that they account for one-fifth of all sales tax collections and vary widely across states. This paper addresses that omission, estimating the effect of sales taxes on employment at state borders using county-level quarterly data and a newly developed data set of local county tax rates. The findings indicate that sales tax increases, relative to cross-border neighbors, lead to losses of employment, as well as payroll and hiring, but these effects are only found in counties with large shares of residents working in another state. The employment effects are also likely to be relatively short-lived, as they occur in the period before tax competition occurs and competitive jurisdictions are able to strategically respond and minimize cross-border tax differentials. Comparing estimates of sales tax effects with and without local county sales taxes show that omitting county taxes does not lead to meaningfully different estimates.

Introduction

State borders are commonly used to explore the impacts of taxation, as they represent both sharp differences in rates as well as heightened opportunity for responses of households and firms (Mikesell, 1970; Mikesell, 1971, Holmes, 1998; Rohlin et al., 2014). This is especially true in the case of sales taxes, where inter-state rate differentials might motivate residents to simply cross the border to shop, depriving a state of tax revenues, retail sales, and potentially jobs (Fox, 1986; Hoyt and Harden, 2005). In fact, the rate differentials between neighboring states are large in many cases, with state general sales tax rates ranging from zero (in four states) to 8.25 percent. Each of the continental states without a sales tax borders at least one other state with a rate of 6 percent or higher (Fig. 1). Furthermore, a relatively large empirical literature, recently surveyed by Leal et al. (2010), provides evidence the households are willing to shop across borders if price differences are sufficiently large. The study of the economic costs of sales taxes is complicated, however, by a number of factors. First, most studies fail to account for the existence of local county sales taxes, which are often substantial and can either offset or exacerbate actual cross-border rate differences. Thompson and Rohlin (2012), for example, finds a strong negative effect of states sales taxes on employment, but does not control for local county rates, which could bias the results.2 There is reason to think that the bias could be non-trivial, as two thirds of border counties in states with sales taxes have a local county tax, and rates range from 0.5 to 5.0 percent (in 2009). Local taxes account for one fifth of all state and local government sales tax revenue (Census, 2015). Second, sales taxes, particularly local county taxes, could be endogenously determined. Specifically, there is a concern that changes in state and county sales taxes are correlated with the health of the local economy and are therefore endogenous. The bias is ambiguous because it could be that policy makers in healthy local economies feel their areas can withstand a sales tax increase or it could be that distressed areas more likely to raise their sales taxes because of a need of tax revenue generation. Relatedly, there is a strong possibility that states, counties and cities strategically respond to their cross-border neighbors’ tax policies. This strategic response, documented in Agrawal (2015) represents another source of potential bias. Finally, it is unlikely that the most commonlyused distance measures, cross-border contiguity, and linear distance, are very good proxies for the economic costs influencing household shopping behavior.

نوشته مقاله انگلیسی رایگان در مورد مالیات فروش محلی، اشتغال و رقابت مالیاتی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تحریم های مالیاتی و قیمت گذاری اوراق قرضه
عنوان انگلیسی مقاله Tax distortions and bond issue pricing
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۵٫۱۶۲ در سال ۲۰۱۷
شاخص H_index ۲۰۶ در سال ۲۰۱۸
شاخص SJR ۱۲٫۴۸۹ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله اقتصاد مالی – Journal of Financial Economics
دانشگاه Southern Methodist University – Cox School of Business – USA
کلمات کلیدی شهرداری، اوراق قرضه، معاف از مالیات، انحراف مالیاتی، آربیتراژ مالیاتی، کوپن، قیمت نهایی
کلمات کلیدی انگلیسی Municipal, Bonds, Tax exempt, Tax distortions, Tax arbitrage, Coupon, Issue price
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jfineco.2018.05.005
کد محصول E9637
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
Keywords
JEL classification
۱ Introduction
۲ Empirical evidence
۳ The taxation of bonds
۴ A dynamic model of issuance and trading
۵ Conclusion
References

بخشی از متن مقاله:
abstract

Original issue premium (OIP) bonds are the norm in the US tax-exempt market but very rare in the taxable market. A tax subsidy helps explain this disparity. Unlike bonds issued at par or discount, the price of OIP bonds can fall and yet remain above par, providing secondary market buyers with more tax-exempt coupon and less taxable market discount gain. The subsidy for OIP bonds explains additional, previously undocumented empirical facts. In a calibration exercise, the subsidy’s expected cost to the U.S. Treasury is estimated at $1.7 billion per year.

Introduction

Tax incentives affect investors’ portfolio and trading choices, asset prices, and ultimately issuers’ financing choices. If these incentives are not the expression of optimal policies, the resulting distortions can cause inadvertent fiscal transfers, waste of real resources, and a suboptimal allocation of capital. The US municipal bond market is a unique setting to observe tax distortions. It is the world’s only sizable market for tax-exempt assets, with a total capitalization of nearly $4 trillion. The exemption of interest income attracts almost exclusively taxable investors, magnifying the effect of any remaining taxes. This paper shows an important, tax-driven municipal market peculiarity: the prevalence of bonds issued with a price above par, known as original issue premium (OIP) bonds. In 2015, 94% of all noncallable tax-exempt bonds were issued at a premium. These premiums are large: the average ten-year bond was issued at a price of 119 per 100 face value. By contrast, premium bonds are rarely offered in the taxable market. In 2015, less than 1% of corporate bonds, 17% of taxable municipal bonds, and 1% of US Treasury bonds were issued at a premium, with almost all the remainder issued near par.2 In this paper, I propose a novel explanation for this striking difference: the US tax code subsidizes premium tax-exempt bonds. I estimate this subsidy’s expected cost to the US Treasury to be about $1.7 billion per year. If a tax-exempt bond is bought and held to maturity, all investor income is tax exempt, and the bond’s issue price is inconsequential. The subsidy materializes only when bonds are sold at a loss in the secondary market. Consider the case of a bond issued at par, i.e., with an issue price equal to face value. Suppose interest rates rise and an investor buys the bond at a discount to face value. When the bond matures and the issuer pays off the full face value, the buyer realizes a gain. This gain is labeled a market discount gain and is taxed as ordinary income, regardless of whether the bond itself is taxable or tax exempt.3 Unlike par bonds, OIP tax-exempt bonds are tax efficient simply because their price can fall and yet remain above par, avoiding the market discount label and the associated tax.4 Fig. 1(a) illustrates a concrete example. At time 0 two identical investors, Alice and Bob, buy equal amounts of two identical, risk-free tax-exempt bond issues. The bonds are issued at par, i.e., with a coupon rate equal to the yield and a price equal to face value (normalized to 100). Shortly after, at time ε, yields rise and the market prices of the bonds drop to 90.

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مشخصات مقاله
ترجمه عنوان مقاله یک چارچوب مفهومی برای تدریس حسابداری مدیریت
عنوان انگلیسی مقاله A conceptual framework for teaching management accounting
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۰ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله Short communication
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مدیریت
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله آموزش حسابداری – Journal of Accounting Education
دانشگاه Penn State University – University Park – United States
کلمات کلیدی حسابداری مدیریت، چارچوب مفهومی، اقتصاد سازمانی
کلمات کلیدی انگلیسی Management accounting, Conceptual framework, Organizational economics
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jaccedu.2018.05.004
کد محصول E9638
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فهرست مطالب مقاله:
Highlights
Abstract
Keywords
۱ Introduction
۲ Literature review
۳ Markets and organizations
۴ The toolkit of management accounting
۵ Topics in management accounting
۶ Tools for strategic analyses
۷ Conclusion
Acknowledgements
Appendix A. Supplementary material
Research Data
References

بخشی از متن مقاله:
ABSTRACT

This paper proposes a conceptual framework for teaching management accounting. The framework is rooted in distinguishing organizations from markets and draws on the fast-developing field of “organizational economics.” Market clearing prices, infinitely divisible commodities, and regime of private property rights are three aspects that can theoretically characterize market transactions. This paper argues for conceptualizing the subject matter of management accounting as a response to the relative absence of these aspects of market transactions within organizations. Specifically, management accounting procedures can be classified as instruments that: coordinate the demand and supply of resources in the absence of prices; measure resource consumption given indivisibilities in the cost function; and control resource use when the ownership of assets is separated from its control. This conceptual framework not only lends intellectual coherence to the subject matter of management accounting but also permits its diverse topics to be arranged in a logically articulated manner.

Introduction

This paper proposes a conceptual framework for teaching management accounting. About twenty years ago, Vangermeersch (1997, p. 45) complained that “management accounting seems to be a free-standing phenomenon without a deep philosophical basis (that) would facilitate the teaching of cost/management accounting.” Responding to his call, there have been many attempts over the intervening years to specify frameworks for and redefinitions of management accounting. This ongoing effort to think through the foundations of management accounting is also linked to renewed attempts to professionalize the field. Section 1 of this paper surveys the relevant scholarly and professional literature to show how the proposed conceptual framework offers a meaningful contribution to it. Section 2 selectively examines the literature on “organizational economics” to draw out those aspects that can illuminate the field of management accounting. The analyses of organizations are a vibrant and growing area of economics (Gibbons & Roberts, 2013), and it is the distinction between markets and organizations that constitutes the bedrock of organizational economics. In particular, it will be argued in Section 3 that three theoretically assumed features of market exchanges—market clearing prices, infinitely divisible commodities, and private property rights—can serve to conceptually delineate markets from organizations as contrasting modes of organizing economic transactions. In Section 4, the typical toolkit of management accounting is logically derived from the foregoing dimensional analysis of organizations. Within organizations, managerial decisions, rather than prices, fundamentally influence the allocation of resources. Moreover, unlike markets, organizations are not only marked by the separation of ownership and control but also by the presence of indivisible or lumpy resources. The toolkit of management accounting can be linked to, or even more strongly, logically derived from, these features of organizations. Specifically, whereas coordination tools, as exemplified by budgets, are needed to replace the missing price mechanism, control tools such as variances, and costing tools such as activity-based costing (ABC), are necessitated by the absence within organizations of private property and divisible resources, respectively. A coherent grouping of specific topics is presented in Section 5 of this paper. It is shown that most of the topics discussed in management accounting textbooks can be classified within the proposed tripartite toolkit and a case is made for a grouping of topics whose order unfolds in an articulated manner.

نوشته مقاله انگلیسی رایگان در مورد یک چارچوب مفهومی برای تدریس حسابداری مدیریت – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.

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