Current Issue : April - June Volume : 2014 Issue Number : 2 Articles : 5 Articles
The purpose of this paper is to suggest an empirically based model for identification,\r\nrecognition and measurement of internally generated intangible assets (IIAs) that meets the\r\nfundamental qualitative characteristics of useful financial information. The paper sets out to\r\nempirically test observed relations reflecting new product development activities and their\r\neconomic consequences in listed companies, by means of personal interviews with senior\r\nmanagers, selected on the basis of their knowledge in the specificities of the innovation\r\nprocess in their firm by means of a phenomenographic analysis the identified relations are\r\nconceptualized in terms of logically related categories. There seems to be a match between\r\nthe identified observed relations and the recognition requirements that International\r\nAccounting Standard (IAS) 38.57 sets out, which indicates that the requirements are relevant\r\nand information meeting the requirements may faithfully represent what it purports to\r\nrepresent or reasonably can be expected to represent. By relating the recognition and\r\nmeasurement of IIAs to the proposed model the linkage between IIAs and related\r\norganizational mechanisms will be made more explicit which may improve the\r\nrepresentational faithfulness of the financial information. One of the practical implications of\r\nthis study is that an entity specific control system based on the recognition criteria presented\r\nin paragraph IAS 38.57 can improve the robustness of recognized IIAs arising from\r\ninnovative activities. By building a bridge between the dynamic capability literature and the\r\naccounting literature the paper develops a new model of how to account for IIAs....
Change has became an ordinary part of todayââ?¬â?¢s business world. However, organizations\r\nrunning transformation activities are often confronted by a lot of challenges. Studies of change\r\nor transformation execution show that 60 ââ?¬â?? 70 per cent of intended changes were either not\r\ndelivered on time, budget or of the required quality. These studies also state the likely causes of\r\na such failure as: an insufficient understanding of the organizationââ?¬â?¢s current situation or the\r\nimpacts of the change, the change team is lacking the necessary capabilities, and the change is\r\nnot supported enough by the organization. In my recent research, I suggested utilizing the\r\nmethods of Enterprise Architecture to improve the approach to change. On the basis of the\r\nsubsequent study, I recommend focusing on the social and human factors of the change. By\r\nsocial and human factors, I mean the people engaged with or impacted by the change, their\r\ncapabilities and behavior, their way of communication and culture. These are critical factors for\r\na successful change. This paper offers a framework that enriches the standard approach of\r\nEnterprise Architecture by including social and human factors....
This article aims highlight the importance of the quantitative methods application in conjunction with organizational\r\ntools aid in the decision-making process. The need to work with countless data is a constant in the business world.\r\nOften the manager loses time analyzing data that are not important at that moment which may result in inefficiency. In\r\nthis paper are proposals a project development making use of mathematical programming as a precious tool in decision\r\nmanagement, resulting in a reduction of time spent of analysis for business decisions and greater accuracy. To highlight\r\nthe importance of a multidisciplinary approach to redefine problems outside of normal boundaries, a bank would be\r\nthe organization to work within all their agencies treats as DMU of the system. From the modeling, it is possible to\r\nidentify those agencies that will provide efficient benchmarking for inefficient agencies, pointing actions to be directed\r\nto become efficient. Takes place here, a complete sensitivity analysis on alternative scenarios that could be generated\r\nby a decision maker. The proposed project would be performed in three stages, considering the case of a private sector\r\nbank: exploratory and data treatment; semi-structured interviews with the managers; analyze the relative efficiencies\r\namong the DMUs with the chosen sets of Inputs and Outputs through Data Envelopment Analysis - DEA. An analysis\r\nof the results from the standpoint of Economic Efficiency and Organizational Efficiency (BSC) would be an object of\r\ndiscussion....
Innovation forms the basis of economic growth and development. The ââ?¬Å?innovation systemââ?¬Â\r\nconcept started receiving more attention in literature since the 1980s, but very few studies have\r\nattempted to explain the functioning of such a system. Therefore, the need arose to develop a\r\nmodel for an innovation system a gainst which specific innovation systems could be compared\r\nand evaluated. Different models for an innovation system, as described in literature, were\r\nevaluated against findings of empirical studies in literature. Subsequently, a conceptual,\r\ndescriptive framework for an innovation system model was developed. The participants that\r\nplay a role in the innovation system were found to include, primarily, the innovative firms that\r\nare at the centre of the innovation system due to their importance in the contribution to\r\ninnovative activities. Innovative firms were found to be operating in a complex matrix of other\r\nparticipants or actors. It was further indicated that the strength of the linkages amongst\r\nparticipants has a positive effect on the innovative performance of the system and so is\r\nimportant for the transfer of finances, knowledge and technology. The conceptual model serves\r\nas a point of departure for the evaluation of innovation systems....
This paper reports on the effect of a self-fulfilling prophecy on issuing a going concern opinion.\r\nA thorough analysis of the academic accounting literature and the popular press is performed\r\nto develop a better understanding of the rationales used by auditors in their decision to issue,\r\nor not to issue a going concern opinion. Based on the input of an expert panel, a literature\r\nreview, and other quantitative criteria, the visibility and importance of these rationales is\r\ndetermined. A questionnaire is then developed to measure if the self-fulfilling prophecy has a\r\nrole in auditors� decision to issue, or not to issue a going concern opinion. This questionnaire is\r\nadministered to randomly selected CPAs in Illinois and also to auditing students at Eastern\r\nIllinois University. The psychometric properties of this questionnaire are thoroughly tested\r\nusing statistical techniques like Cronbach�s Alpha. The paper also uses statistical techniques\r\nincluding factor analysis, scree plots, and perceptual maps to understand the underlying\r\ndimensions of a CPA�s decision to issue, or not to issue a going concern opinion. Finally, the\r\npaper uses statistical techniques such as t-testing to determine if significant differences exist\r\nbetween the respondents....
Loading....