Critical Issues in Accounting

Alvi, Mohsin (2017): Critical Issues in Accounting.

Abstract

The world has numerous languages to communicate, understand and interpret problems. The language of finance, business and numerical figures is recognized as accounting. The roots of accounting sprouted in the Middle East, but flourished in Europe. The concept of accounting is thousands of years old, where ancient citizens used it to deal with money problems, majorly in the cases of recording expenditures, and trading goods. The modern accounting has merged countless latest techniques to improve the practice and implementation in practical life. Accounting plays a significant role in many ways to resolve financial dilemmas.

• Item Type: MPRA Paper
• Language: English
• Keywords: Accounting Issues, Ideas, Recommendations
• Subjects: C - Mathematical and Quantitative Methods > C1 - Econometric and Statistical Methods and Methodology: General > C18 - Methodological Issues: General; F - International Economics > F6 - Economic Impacts of Globalization > F65 - Finance; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

[1] Erserim, A 2012, ‘The Impacts of Organizational Culture, Firm's Characteristics and External Environment of Firms on Management Accounting Practices: An Empirical Research on Industrial Firms in Turkey’, Procedia - Social and Behavioral Sciences, vol. 62, pp. 372-376. http://www.sciencedirect.com/science/article/pii/S1877042812035008

[2] Ingolfsson, A, Haque, A & Umnikov, A 2012, ‘Accounting for time-varying queueing effects in workforce scheduling’, European Journal of Operational Research, vol. 139, no. 3, pp. 585-597 http://www.sciencedirect.com/science/article/pii/S0377221701001692

[3] Lacker, DF, Richardson, SA & Tuna, I 2016, ‘Corporate Governance, Accounting Outcomes, and Organizational Performance’, The Accounting Review, vol. 82, no. 4, pp. 963-1008 http://ser-202-114-224-190.znufe.edu.cn/ggl/200812/P020081222713561960885.pdf

[4] Nikolaev, VV 2014, ‘Identifying Accounting Quality’, The University of Chicago Booth School of Business https://tepper.cmu.edu/~/media/files/tepper/extranet/conferences/accounting%20mini%20conference/2014%20files/id_aq_august%208a.pdf

[5] Oyinlola, AO 2010, ‘The Role of Auditors in Fraud Detection, Prevention and Reporting in Nigeria’, Library Philosophy and Practice (e-journal), University of Nebraska – Lincoln, Paper 517 http://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=1456&context=libphilprac

[6] Price, RA, Sharp, NY, & Wood, DA 2011, ‘Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures’, Accounting Horizons, vol. 25, no. 4, pp. 755-780. http://www.aaajournals.org/doi/abs/10.2308/acch-50064

[7] Wootton, CW & Kemmerer, BE 2000, ‘The changing genderization of the accounting workforce in the US’, Accounting, Business & Financial History, vol. 10, no. 2, pp. 169-190 http://www.tandfonline.com/doi/abs/10.1080/095852000411023

[8] Zaid, OA & Abraham, A 1994, ‘Communication skills in accounting education: Perceptions of Academics employers and graduate accountants’, Accounting Education, Vol. 3, no. 3, pp. 205-221 http://www.tandfonline.com/doi/abs/10.1080/09639289400000020