Usefulness Theory 5 Critical Accounting Theory and Critical Theory 6 System-Oriented Theories 7 Open System Theories 8 Behavioral Decision Theory 9 Legitimacy Theory 10 Political Economy Theory 11 Institutional Theory 12 Stakeholder Theory 13 Agency Theory 14 Normative Theory 15 Public Interest Theory 16 Capture Theory 17 Economic Interest Theory/Private Interest Theory 17 Positive Accounting Theory 18 Chambers ’ Theory of Accounting 19 Trickle Down theory
Premium Economics Decision theory
Accounting For Managers Handbook © University of Bedfordshire 2013 Published by the University of Bedfordshire Business School Luton Campus‚ Vicarage Street‚ Luton LU1 3JU‚ United Kingdom Unit Handbook © University of Bedfordshire 2013 Welcome Welcome to the Accounting For Leaders unit of the University of Bedfordshire MBA Programme. This handbook contains all of the advice and information you need to successfully complete your work on this unit. It should be read in conjunction with the
Premium Financial statements Virtual learning environment Generally Accepted Accounting Principles
ETHICAL ISSUES IN MANAGERIAL ACCOUNTING The aim of this paper is to highlight in the light of the empirical researches conducted previously the presence of ethical issues and dilemmas in managerial accounting. The implications of which can be disastrous bringing colossal giants crumbling to their knees. The prime aim is to throw light at the subtle inconsistencies that can cost the companies far more than just money but their entire image. The asset of ‘good will’ has its nemesis in these unethical
Premium Ethics Management accounting Cost accounting
Chapter 15 Leases AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools‚ departments‚ and faculty may approach assessment and its documentation differently‚ one approach is to provide specific questions on exams that become the basis for assessment. To aid faculty in this endeavor‚ we have labeled each question‚ exercise‚ and problem in Intermediate Accounting‚ 7e‚ with the following AACSB learning skills: Questions
Premium Lease Finance lease
International Probe into Sri Lanka War Crimes The United Nations held a meeting about the war crimes in Sri Lanka. The war has been going on for quite some time. Since then‚ there has been little progress. The United States plans to propose a way to resolve the war crimes. This conflict will not affect in the future. This conflict does not affect my future either. The reason for this is that it is happening in another county‚ and it is also a civil situation within that country. I feel that
Premium Sri Lanka Civil war United States
During the 1990s‚ the stories of the rape camps in Bosnia and Herzegovina shook the world and forced the international community to intervene. Now‚ evidence is coming to light that a similarly gruesome situation was taking place during Libya’s Arab Spring uprising. When the Libyan unrest began‚ then-dictator Muammar Gaddafi gave orders to crush the peaceful protesters by any means‚ ordering his soldiers to go from house to house. This was a direct command‚ in encrypted military language‚ to start
Premium Rape Sudan War rape
alternating current and direct current. Direct current (dc) comes from generators that do not change in polarity‚ always producing a positive charge. In alternating current (ac) the polarity of the terminals is always changing from positive to negative. Thus you are left with alternating current flow. There are different ways of measuring and generating alternating and direct current. Direct current only flows in one direction in a circuit. Because the polarity of a direct current voltage source
Premium Alternating current Electricity
hockey‚ basketball and cricket. Nike also produces shoes for outdoor activities such as tennis‚ golf‚ skateboarding‚ association football‚ baseball‚ cycling‚ volleyball‚ cheerleading‚ aquatic activities‚ auto racing‚ and other athletic and recreational uses. It is obvious that Nike specialized in sport footwear. Direct costs refer to materials‚ labor and expenses related to the manufacture of a product. Other costs‚ such as depreciation or administrative expenses‚ are more difficult to allocate to
Premium Costs Management accounting Cost accounting
Abstract: Creative accounting is a practice of accounting following the certain rules of it‚ but it is fluctuated from the basic spirit of those rules. Creative accounting is the ‘colorful’ representation of a company’s assets‚ liabilities and income. It is basically done to attract investors. The example of ‘the half glass of water’ maybe pulled to explain the idea. If a glass is filled with water to its half volume‚ then instead of saying ‘it is half empty’‚ the creative accountants prefer
Premium Balance sheet Financial statements International Financial Reporting Standards
Hepatitis B Vaccine It takes only 3 shots to protect yourself and your loved ones against hepatitis B for a lifetime. In 1981‚ the Food and Drug Administration approved the first vaccine for hepatitis B‚ which was plasma-derived (i.e. made from blood products). This vaccine was discontinued in 1990 and is no longer available in the U.S. The currently used hepatitis B vaccines are made synthetically (i.e. they do not contain blood products) and have been available in the U.S. since 1986. You
Premium Vaccine Vaccination Vaccination schedule