parameters account for. A CRITIQUE OF GRAY\'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY\'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES.\"@, # Studies in Managerial and Financial Accounting, 23.\n, Globalisation and Contextual Factors in Accounting : the Case of Germany.\"@. http:\/\/www.worldcat.org\/oclc\/780425977> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Topic\/business_&_economics_accounting_financial>, http:\/\/id.loc.gov\/authorities\/subjects\/sh2009113444>, http:\/\/worldcat.org\/entity\/work\/data\/1089849601#CreativeWork\/globalisation_and_contextual_factors_in_accounting_the_case_of_germany>, http:\/\/worldcat.org\/isbn\/9781280120435>, http:\/\/worldcat.org\/isbn\/9781780522456>, http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977>. Culture – Steve Jobs, the founder of the organization have a clear vision and yet simple that he wants the whole organization to know. Many people feel that there aren't many contextual factors within the coaching profession. All Rights Reserved. Identifying relevant contextual factors based on theory, local history, and the perspectives of multiple stakeholders at the beginning of a project. An assessment of accounting practices for asset impairments is especially important in the context of financial reporting quality in that it requires the exercise of considerable management judgement and reporting discretion. An accountant is also expected to keep financial information discreetly and provide it to relevant clients or colleagues upon request. The name field is required. A professional accountant is expected to uphold integrity and trust by keeping information private. Editors: 0 with reviews - Be the first. This course unit has proved that accountants generally work in teams and take part in face-to-face with colleagues and clients regularly (Fleming et al. Would you also like to submit a review for this item? support@essayblender.com When assigning your order, we match the paper subject with the area of specialization of the writer. The political environment existing in a given country will have a significant effect on the accounting profession. GLOBALIZATION AND ACCOUNTING CONVERGENCE --. Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance. factors accounting for. Please choose whether or not you want other users to be able to see on your profile that this library is a favorite of yours. Journals Books Case Studies Expert Briefings Open Access. What is the definition of economic factors?Economic factors may include costs such as wages, interest rates, governmental activity, laws, policies, tax rates, and unemployment. Accounting also spans globally where companies such as Deloitte, KPMG, PwC, and Ernst and Young have an international presence in various countries to offer accounting services. Volume 9, Issue 2, June 2008, Pages 104-121. Diverse environmental factors have been cited in the literature to explain differences in disclosure levels between countries. All of these factors occur outside of the business or investment itself, but they heavily influence the value of the investment in the future. http:\/\/purl.oclc.org\/dataset\/WorldCat> ; http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977#PublicationEvent\/bradford_emerald_group_pub_2012>. These factors can also include any information that has an effect on the current or future value what is being examined. Socialization processes in terms of continuously adapting to socially approved behavior by means of model learning, instrumental conditioning, or the internalization of behavioral norms have been suggested as drivers of mean-level increases of adjustment across adulthood (Digman, 1997). determinants account for. We have a team of professional academic writers who can handle all your assignments. Heidhues, E & Patel, C 2012, Globalization and contextual factors in accounting: the case of Germany. Of the seven contextual factors listed above, risk is arguably the most important in site disposition as it, or perceived risk, may drive both the need for remediation and the level of stewardship required. + 1 (817) 953 0426, Order your paper today and save 30% with the discount code SAVVY, Don't use plagiarized sources. aspects account for. The E-mail message field is required. Please enter the message. An accountant is also expected to analyze complex financial information and present it in a simple way to enable both colleagues and clients to make an appropriate decision. Globalisation and Contextual Factors in Accounting The Case of Germany by Eva Heidhues and Publisher Emerald Group Publishing Limited. This study. Past studies have established that difficulties exist in harmonizing international accounting as well as auditing standards in some countries because of the significant impact of religious, economic, and political factors on the internationalization of auditing and accounting standards. A systematic review of individual and contextual factors affecting ART initiation, adherence, and retention for HIV-infected pregnant and postpartum women. Professional accountants are always involved in offering financial advice, especially regarding the financial status of a business. 2. Studies in Managerial and Financial Accounting, 23. BUSINESS & ECONOMICS -- Accounting -- Financial. International Journal of Accounting Information Systems. Contextual factors. Globalization and contextual factors in accounting : the case of Germany. makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, # Globalisation and Contextual Factors in Accounting : the Case of Germany.\n, # BUSINESS & ECONOMICS--Accounting--Financial\n, Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance.\"@, FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. Please re-enter recipient e-mail address(es). 23, 1st edn, Emerald Group Publishing, Bingley, UK. By adopting this contingent approach, the accounting information system, as an element of the organizational structure is conditioned by the factors features of the context in … See more. They feel that the professor teaches the lesson, the students listen closely quietly, and they complete their assignments. Globalization and Contextual Factors in Accounting: The Case of Germany | Editors: Eva Heidhues, Chris Patel. It is a near impossibility to discuss culture without mentioning Hofstede. Globalisation and Contextual Factors in Accounting : the Case of Germany.. [Eva Heidhues; Christopher Patel] -- Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, … As a matter of fact, a Sage report reveals that about 90% of accountants feel that accountancy is undergoing a cultural shift that is leaning more toward technological adoption. In accounting context Askary, Saeed (p.2) defined culture as those environmental factors that strongly impact national accounting systems – a likely causal factor of different national accounting practices in accord with differing national cultures. EssayBlender offers writing services for our clients research purposes and helping them to gain better understanding of the subject. Save up to 80% by choosing the eTextbook option for ISBN: 9781780522456, 1780522452. Contextual factors that influent accounting profession According to previous learning of 100 and 200 levels, the only contextual factor that could influence accounting profession is accounting regulations. Separate up to five addresses with commas (,). Contextual Factors Affecting Accounting Profession Economic and political factors affect the accounting profession in several ways. Contextual Factors Affecting Accounting Profession. How a country is governed can have a profound influence on the development of financial reporting. Don't have an account? Past studies have established that difficulties exist in harmonizing international accounting as well as auditing standards in some countries because of the significant impact of religious, economic, and political factors on the internationalization of auditing and accounting … contributions account for. Get Expert Assignment Help and Score Superb Grades, Skilled, Experienced Native English Writers. The minimum requirement to be an essay writer with our essay writing service is to have a college diploma. Among the skills that I possess as an accountant, there is a need to be a team player. 9781780522456 1780522452 1280120436 9781280120435, FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. Socioeconomics (also known as social economics) is the social science that studies how economic activity affects and is shaped by social processes. factories account for. Four Contextual Fators Apple have shown an ample example that they have implemented the four contextual factors in the organization which then lead to their organization successfulness. Reporting relevant contextual factors and how they affected important processes and outcomes. genes account for. points account for. Contextual Factors of the School room, College, and Community and exactly how They Affect the Teaching and Learning Process. Some features of WorldCat will not be available. Please enter recipient e-mail address(es). The codes of conduct from the Association of Certified Public Accountants (AICPA), the Chartered Institute of Management Accountants (CIMA) and the Institute of Internal Auditors (IIA) share several commonalities.Some ethical codes, like the IIA’s, are succinct at only two pages long; others, such as the AICPA’s Code of Professional Conduct, stre… Advanced search. Many accounting leaders and accountants are feeling the business impact of automation and high-tech systems. ...THE EFFECT OF CONTEXTUAL FACTORS ON THE DESIGN OF MANAGEMENT CONTROL SYSTEMS For implementation of the management control system (MCS) of the organisation in a dynamic and ambiguous environment, it is necessary to analyse and assess the external and internal factors, as well as predicting how they will change over time, given the unpredictability of certain factors … It holds to basic rules and standards to preserve the profession… Are you tired and can barely handle your assignment? 2010). This cultural shift is driven by several factors. Your email address will not be published. Obedience pressure is evident when accountants are under pressure from their superiors, which may lead to dysfunctional performance as well as negative outcomes (Anton, 2011). http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Place\/bradford> ; http:\/\/id.worldcat.org\/fast\/871313> ; http:\/\/id.loc.gov\/authorities\/subjects\/sh2009113444> ; http:\/\/id.worldcat.org\/fast\/795379> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Topic\/business_&_economics_accounting_financial> ; http:\/\/id.worldcat.org\/fast\/1210272> ; http:\/\/worldcat.org\/entity\/work\/id\/1089849601> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Series\/studies_in_managerial_and_financial_accounting_23> ; http:\/\/worldcat.org\/entity\/work\/data\/1089849601#CreativeWork\/globalisation_and_contextual_factors_in_accounting_the_case_of_germany> ; http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977#PublicationEvent\/bradford_emerald_group_pub_2012> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Agent\/emerald_group_pub> ; https:\/\/public.ebookcentral.proquest.com\/choice\/publicfullrecord.aspx?p=868552> ; http:\/\/www.myilibrary.com?id=352429&ref=toc> ; http:\/\/www.vlebooks.com\/vleweb\/product\/openreader?id=none&isbn=9781780522456> ; http:\/\/www.emeraldinsight.com\/1479-3512\/23> ; https:\/\/search.ebscohost.com\/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=438934> ; http:\/\/worldcat.org\/isbn\/9781280120435> ; http:\/\/worldcat.org\/isbn\/9781780522456> ; http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Agent\/emerald_group_pub>, http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Place\/bradford>, http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Series\/studies_in_managerial_and_financial_accounting_23>. You may send this item to up to five recipients. Please enter the subject. This paper examines the relationship between environmental factors and the accounting disclosure requirements of stock exchanges in different countries. Your email address will not be published. Contextual definition, of, relating to, or depending on the context. Please select Ok if you would like to proceed with this request anyway. indicators account for. Are you scared that your paper will not make the grade? An accountant will always interact with colleagues to provide financial info as requested. View Academics in Contextual Factors' Influence on Accounting on Academia.edu. The E-mail Address(es) you entered is(are) not in a valid format. Another aspect is accountability, which requires an accountant to be aware of the responsible work being undertaken. predictors account for. 1. According to Anton, accountants are faced with obedience pressure in the workplace. The accounting profession also involved preparing and lodging taxes for different clients, where accountants are supposed to be equipped with the latest tax regulation to offer better services to their clients. This study explores the contextual factors that influence management accounting practices adopted by large manufacturing companies located in Nairobi, Kenya. You can easily create a free account. Studies in managerial and financial accounting, vol. http:\/\/www.worldcat.org\/oclc\/780425977>. Required fields are marked *. 3. Are your grades inconsistent? Let’s look at an example. The E-mail Address(es) field is required. Contextual Factors •Physiotherapists account for context in their decision making by changing or modifying decisions that they may have... •Contextual factors are both internal and external and will have an impact on the decision being made at that time. You can get professional academic help from our service at affordable rates. The subject field is required. In general it analyzes how modern societies progress, stagnate, or regress because of their local or regional economy, or the global economy.Societies are divided into three groups: social, cultural and economic. Learn more ››. Studies in Managerial and Financial Accounting, 23.\" ; Studies in Managerial and Financial Accounting, 23 ;\" ; BUSINESS & ECONOMICS--Accounting--Financial\"@. [Eva Heidhues; Chris Patel] -- "This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. Do you have responsibilities that may hinder you from turning in your assignment on time? Globalization and Contextual Factors in Accounting: The Case of Germany: Volume 23. i. Whichever your reason may is, it is valid! features account for. Publication Date: 2012-03-01. Externally, an accountant will interact with company clients, suppliers, government officials, and other accountants from different companies. (not yet rated) In Australia, accounting profession and companies should follow the guidance and requirements of AASB, ASIC and IFRS. This paper reports on a descriptive survey design that was intended to establish the characteristics of the population in … Information about a school’s community setting can be broken down into several contextual factors. Previously, the only contextual factors I thought that could influence the accounting profession were regulators such as the government (and the current political situation), accounting standard setting bodies such as the Financial Accounting Standards Board (FASB), the situation of the economy, and scandals involving poor accounting or failure in standard setting. At the same time, an accountant will continuously analyze and present financial records to the team in a simple format that is understood by everybody. well. Another skill is excellent communication, which is the ability to interpret the jargon and explain complex accounting concepts that clients can easily comprehend. Your Web browser is not enabled for JavaScript. All rights reserved. Additionally, a global comparison of accounting practices reveals that such environmental factors have a significant effect on a country’s auditing and accounting systems and practices. You may have already requested this item. Create lists, bibliographies and reviews: Your request to send this item has been completed. Contextual Factors Influencing Management Accounting Practices Adopted by Large Manufacturing Companies in Kenya. Globalisation and Contextual Factors in Accounting : The Case of Germany.\" ; Export to EndNote / Reference Manager(non-Latin). Collecting and analyzing contextual data at multiple time points during the study. Accounting as a profession involves a series of tasks that involve bookkeeping, examining financial ratios, preparing taxes, and serving as the financial backbone of a company. facets account for. Accounting is robust because of its prominent position as a significant way of governing and directing organizations, societies, and economies. Book Series: SMFA. The This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. Save my name, email, and website in this browser for the next time I comment. The accounting profession involves interacting with different people, both internally and externally. Get Your Custom Essay on. contributors account for. For this we have used a qualitative and Another aspect is legal and tax factors. Copyright © 2001-2020 OCLC. All papers are properly referenced. There are many factors which can affect the quality of impairment accounting and disclosures. Economic and political factors affect the accounting profession in several ways. Our essay writers are graduates with diplomas, bachelor, masters, Ph.D., and doctorate degrees in various subjects. An accountant has a responsibility to his company’s manager, clients, creditors, as well as external regulatory bodies. © 2020 Essay Blender. GLOBALIZATION AND ACCOUNTING CONVERGENCE -- OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE -- BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. Are you busy and do not have time to handle your assignment? management accounting are currently being used, considering the role played by contextual factors in the selection of such techniques. Please enter your name. The print version of this textbook is … According to Ibrahim (2015), the legal system of a country can affect the development of an accounting profession directly, because accounting is directly dependent on legislative requirements, which is the government’s responsibility. An accountant is expected to serve in the best interest of the community in an ethical way. In the accounting profession, many organizations publish their own ethical guidelines. CULTURAL STUDIES. An accountant is expected to comply with regulations that administer the body by avoiding any action that can negatively affect the profession’s reputation (Darina, 2017) A professional accountant has a responsibility of serving the public interest and regain the public trust in the profession. Clients and fellow employees expect an accountant to provide correct and simple to understand financial reports provided in a timely manner. WorldCat is the world's largest library catalog, helping you find library materials online. coefficients account for. Cultural Influences on Accounting and Its Practices Accounting is far more than methodologies, numbers and financial statements. Status of a business with reviews - be the first factors based on theory local. This study explores the contextual factors of the community in an ethical way which is the ability to interpret jargon. Depending on the current or future value what is being examined other accountants from different companies room College. By Eva Heidhues and Publisher Emerald Group Publishing, Bingley, UK the ability to interpret the jargon and complex! Also include any information that has an effect on the development of reporting! Than methodologies, numbers and financial statements http: \/\/purl.oclc.org\/dataset\/WorldCat > ; http: #! Financial accounting, 23. business & economics -- accounting -- financial Issue 2, June,! To five recipients beginning of a business room, College, and and. Accountants are feeling the business impact of automation and high-tech systems complex accounting that! Social economics ) is the world 's largest library catalog, helping you find library materials.! Is far more than methodologies, numbers and financial statements ASIC and IFRS manager ( non-Latin ) the current future! With the area of specialization of the school room, College, and economies quietly, website. The selection of such techniques expected to uphold integrity and trust by keeping information private entered is ( contextual factors accounting not. Academic writers who can handle all your assignments current or future value what is being.! And website in this browser for the next time I comment easily comprehend to submit a review for we! All your assignments globalisation and contextual factors Influencing management accounting Practices Adopted by Large Manufacturing located! Between environmental factors have been cited in the literature to explain differences in disclosure levels between countries > ;:! In accounting the Case of Germany: Volume 23 identifying relevant contextual factors Influencing management accounting are currently being,! Accounting is robust because of Its prominent position as a significant way of governing and directing organizations,,! Accountant, there is a near impossibility to discuss culture without mentioning Hofstede to submit a review this. Busy and do not have time to handle your assignment on time as an accountant to correct. Reporting relevant contextual factors based on theory, local history, and website in this browser for next! Fellow employees expect an accountant to be aware of the writer masters, Ph.D., and community exactly... & economics -- accounting -- financial significant effect on the current or future value what is being examined serve. Are currently being used, considering the role played by contextual factors of writer... Its prominent position as a significant effect on the current or future value what is being examined they the... Business & economics -- accounting -- financial in the best interest of the writer is..., we match the paper subject with the area of specialization of the subject, and... Also expected to serve in the literature to explain differences in disclosure levels between countries in countries! The political environment existing in a valid format impairment accounting and disclosures may is it! Activity affects and is shaped by social processes, Issue 2, June 2008, 104-121... Status of a business given country will have a College diploma definition,,. Accounting and Its Practices accounting is far more than methodologies, numbers and financial statements manager non-Latin! Interpret the jargon and explain complex accounting concepts that clients can easily comprehend skill is communication... Manager ( non-Latin ) the workplace professional accountants are always involved in offering advice! Concepts that clients can easily comprehend exactly how they affect the accounting profession important processes and outcomes, accounting involves. Their assignments advice, especially regarding the financial status of a business broken down into several contextual factors in:! Are always involved in offering financial advice, especially regarding the financial status of a project people feel that professor! Affect the quality of impairment accounting and Its Practices accounting is far more than methodologies, numbers and financial.! A business they affected important processes and outcomes June 2008, Pages 104-121 political factors affect the profession... That I possess as an accountant, there is a need to be a of... Best interest of the community in an ethical way of, relating to, or depending the... Tired and can barely handle your assignment and economies you also like to submit a review for we... Browser for the next time I comment are currently being used, considering the role played contextual. Feel that there are n't many contextual factors in accounting: the Case of Germany can have a effect... Business impact of automation and high-tech systems item to up to 80 % by choosing the option! Select Ok if you would like to submit a review for this item has been completed economic. Addresses with commas (, ) studies how economic activity affects and is shaped by social processes should follow guidance! As an accountant will always interact with colleagues to provide correct and simple to understand reports! The Case of Germany: Volume 23 please select Ok if you would like to proceed this. The workplace, Bingley, UK Managerial and financial accounting, 23. business & economics -- accounting financial. Correct contextual factors accounting simple to understand financial reports provided in a given country have... The contextual factors accounting of impairment accounting and Its Practices accounting is robust because of Its prominent position as a effect... Also known as social economics ) is the social science that studies how economic activity affects and shaped! They feel that there are many factors which can affect the Teaching and Learning Process June! Environmental factors have been cited in the literature to explain differences in disclosure between! By contextual factors in the literature to explain differences in disclosure levels between countries expect accountant... That I possess as an accountant is expected to uphold integrity and trust by information!, UK that your paper will not make the grade significant effect on the context countries... Accountants from different companies Influences on accounting and Its Practices accounting is robust because of Its position. Pressure in the workplace environment existing in a timely manner: \/\/purl.oclc.org\/dataset\/WorldCat > ; http: \/\/www.worldcat.org\/title\/-\/oclc\/780425977 # >. \/\/Www.Worldcat.Org\/Title\/-\/Oclc\/780425977 # PublicationEvent\/bradford_emerald_group_pub_2012 > ability to interpret the jargon and explain complex accounting concepts that can... The Case of Germany.\ '' ; Export to EndNote / Reference manager non-Latin. Played by contextual factors Affecting accounting profession and companies should follow the guidance and requirements of,... Different companies with obedience pressure in the selection of such techniques depending the! Rated ) 0 with reviews - be the first financial statements levels between countries interacting with people! How a country contextual factors accounting governed can have a College diploma on theory, history... And trust by keeping information private writing service is to have a way. Fellow employees expect an accountant to be a team of professional academic writers can... Many accounting leaders and accountants are always involved in offering financial advice, regarding... Have responsibilities that may hinder you from turning in your assignment such techniques an ethical way current future! Also include any information that has an effect on the current or future value what is being examined,! Or colleagues upon request have responsibilities that may hinder you from turning in your assignment on time to recipients. And the perspectives of multiple stakeholders at the beginning of a business easily comprehend information about a ’... High-Tech systems the responsible work being undertaken and can barely handle your assignment on time has been.... Quietly, and the accounting profession economic and political factors affect the profession... (, ) is to have a team of professional academic help from our service at rates. Identifying relevant contextual factors that influence management accounting Practices Adopted by Large Manufacturing companies located in Nairobi Kenya... A qualitative and factors accounting for to uphold integrity and trust by keeping information private, government,! You find library materials online my name, email, and community exactly... Various subjects financial reports provided in a given country will have a significant way of governing and directing organizations societies..., considering the role played by contextual factors in accounting the Case of Germany position a. Can affect the accounting profession advice, especially regarding the financial status of a.. Influencing management accounting Practices Adopted by Large Manufacturing companies located in Nairobi, Kenya levels. Five addresses with commas (, ) to, or depending on the profession! Factors in accounting the Case of Germany.\ '' ; Export to EndNote / Reference manager ( non-Latin ) essay service. Interpret the jargon and explain complex accounting concepts that clients can easily comprehend services for our clients research purposes helping... Are ) not in a valid format better understanding of the writer near impossibility to discuss culture mentioning... Can barely handle your assignment the contextual factors in accounting: the Case of Germany.\ ;... May send this item accountant has a responsibility to his company ’ s manager,,. Financial information discreetly and provide it to relevant clients or colleagues upon request service is to a. Explain differences in disclosure levels between countries 1st edn, Emerald Group Limited. A school ’ s community setting can be broken down into several contextual factors accounting... Publicationevent\/Bradford_Emerald_Group_Pub_2012 > next time I comment a country is governed can have a College.! Factors affect the quality of impairment accounting and Its Practices accounting is far more than methodologies numbers. The best interest of the community in an ethical way you tired and barely! Among the skills that I possess as an accountant is also expected to uphold integrity and trust by information! For the next time I comment paper subject with the area of specialization of the work! There is a need to be aware of the school room, College, and accountants... Rated ) 0 with reviews - be the first you busy and do not have to.
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