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- Factors that
affect
accountant's
perceptions of
alternative
work
arrangements: Accounting
Forum, Vol.
29, No. 2.
(June 2005),
pp.
191-206.Advanc
es in
technology
have impacted
accounting
careers with
resulting
changes in
where, when
and how
accountants
perform their
job duties. In
addition,
employee
attitudes
towards, and
need for,
better
work/life
balance has
led to more
firms offering
alternate work
arrangements
(AWA).
Research
suggests that
AWA programs
can lead to
many benefits
for both
employers and
employees.
Despite the
prevalence of
these programs
there are
relatively few
accountants
working under
these
arrangements
and concerns
about
work/life
balance
continue. This
study examines
factors that
shape
perceptions of
the cost and
benefits
associated
with the
adoption
and/or support
of AWAs across
work culture,
gender and
participation
experience.
Our results
suggest that
work
environment
had a
significant
effect on
perceptions of
AWAs. Public
accountants
perceived
greater costs
related to
career
advancement
but
correspondingl
y less concern
about
administrative
issues than
management
accountants.
We also found
that
accountants
who have
participated
(or are
currently
participating
in an AWA),
perceived
greater
benefits and
less concern
for potential
negative
consequences
to their
careers than
non-participan
ts. Finally,
women
perceived
greater
benefits to
result from
participation
in an AWA and
men perceived
correspondingl
y more costs.
Regardless,
both genders
perceived that
AWAs were not
strictly a
women's issue.
These findings
contribute to
our
understanding
of alternate
work
arrangements
and point to
factors that
must be
addressed to
increase the
acceptance and
success of
these
programs.Kimbe
rly Charron,
Jordan Lowe
Source: Accounting Forum, Vol. 29, No. 2. (June 2005), pp. 191-206. - The Medicare
Cost Report
and the limits
of hospital
accountability
: improving
financial
accounting
data.: J Health Polit
Policy Law,
Vol. 26, No.
1. (February
2001), pp.
81-105.Health
policy makers,
legislators,
providers,
payers, and a
broad range of
other players
in the health
care market
routinely seek
information on
hospital
financial
performance.
Yet the data
at their
disposal are
limited,
especially
since
hospitals'
audited
financial
statements--th
e "gold
standard" in
hospital
financial
reporting--are
not publicly
available in
many states.
As a result,
the Medicare
Cost Report
(MCR), filed
annually by
most U.S.
hospitals in
order to
receive
payment for
treating
Medicare
patients, has
become the
primary public
source of
hospital
financial
information.
However,
financial
accounting
elements in
the MCR are
unreliable,
poorly
defined, and
lacking in
critical
detail.
Comparative
analyses of
MCRs and
matched,
audited
financial
statements
reveal
long-standing
problems with
the MCR's
data,
including
major
differences in
reported
profits;
variations in
the reporting
of both
revenues and
expenses; an
absence of
relevant
details, such
as charity
care, bad
debt,
operating
versus
nonoperating
income, and
affiliate
transactions;
an
inconsistent
classification
of changes in
net assets;
and a failure
to provide
cash flow
statements.
Because of
these
problems, MCR
financial data
give only a
limited and
often
inaccurate
picture of the
financial
position of
hospitals.
Audited
financial
statements
provide a more
complete
perspective,
enabling
analysts to
address
important
questions left
unanswered by
the MCR data.
Regulatory
action is
needed to
create a
national
database of
financial
information
based upon
audited
statements.NM
Kane, SA
Magnus
Source: J Health Polit Policy Law, Vol. 26, No. 1. (February 2001), pp. 81-105. - Authentication
,
Authorization,
Accounting,
and Charging
for the Mobile
Internet: (2001)Mobile
data services
across the
Internet pave
the path for a
society of
tomorrow.
Users will be
able to access
data,
information,
and services
independent of
their
location,
which will
ease the way
of business
and private
life, such as
for the
traveling
field engineer
repairing
electronic
devices at the
customers'
premises by
downloading a
new control
software or
the family on
vacation
accessing on
their Personal
Digital
Assistant
local maps and
information on
tourist
attractions.
Having
these...Hasan,
Jürgen
Jähnert,
Sebastian
Zander,
Burkhard
Stiller
Source: (2001) - Discussion of
Auditing:
Incentives and
Truthful
Reporting: Stanley Baiman
- Lean
Accounting:
Best Practices
for
Sustainable
Integration: (04 May
2007)**Praise
for _Lean
Accounting
Best Practices
for
Sustainable
Integration_**
"Anyone
involved in a
lean
transformation
inevitably
bumps up
against the
vagaries of
the accounting
systems that
reward
overproduction
and waste and
seem to punish
true
improvement.
We wonder what
would happen
if the
accountants
actually came
to the
production
floor and
witnessed
firsthand the
havoc created
by their
systems. This
volume gathers
together some
of the best
thinkers to
take a
critical look
at traditional
cost
accounting and
defines a path
forward to
'lean
accounting.'"
?**Jeff
Liker,**
Professor of
Industrial and
Operations
Engineering,
University of
Michigan "Joe
Stenzel has
put together a
timely
compendium of
writings from
thought
leaders in
lean
accounting.
The viewpoints
in this fine
book are
diverse and
yet proclaim a
consistent
message: that
conventional
management
accounting is
broken--and
here is how to
fix it."
?**Richard J.
Schonberger,**
President,
Schonberger &
Associates "If
you are
serious about
understanding
and
implementing
Lean
Accounting in
conjunction
with your Lean
Enterprise
journey, this
book will
illuminate the
specific
techniques,
but more
importantly,
will explain
the cultural
changes that
are a
prerequisite
for success."
?**Jerry
Solomon,**
Vice President
of Operations,
Hunt Valley,
for
MarquipWardUni
ted, a
division of
Barry-Wehmille
r Companies,
Inc.
**Insights and
strategies
from the most
experienced
lean
accounting and
performance
measurement?pr
actitioners in
America**
Learn how to
integrate the
proven lean
methodologies
embedded in
the Toyota
Production
System with
_Lean
Accounting:
Best Practices
for
Sustainable
Integration_.
In this
comprehensive
guide, leading
accounting and
performance
measurement
practitioners
analyze the
current
business
climate and
provide CFOs
and
accounting/fin
ance personnel
with
step-by-step
guidelines to
seamlessly and
successfully
integrate
sustainable,
lean
accounting
principles
within their
enterprise. Be
a lean success
story with
Lean
Accounting.Joe
Stenzel
Source: (04 May 2007)
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