In trinidad and tobago the spiraling crime situation

Introduction In Trinidad and Tobago the spiraling crime situation has been committed predominately by young males. This study focuses on the relationship between the violence in schools and the crime situation in the wider society in Trinidad. By curbing school violence it will greatly reduce the criminal activities occurring in society. Studies have shown that … Read More»

Definition of fixed cost and variable cost

Fixed cost (FC): is a cost that remains constant, in total, regardless of changes in the level of activity. Fixed costs are not affected by changes in activity. Consequently, as the activity level rises and falls, total fixed costs remain constant unless influenced by some outside force. But fixed cost per unit decreases as the … Read More»

Current Purchasing Power Accounting Accounting Essay

Accounting theory is a set of basic assumptions, definitions, principles, and concepts surrounding the accounting rule. It includes the reporting of accounting and financial information to relevant or interested parties. There are several approaches that are used in the development of accounting theory. The two main ones are normative theory approach and the positive theory … Read More»

Auditing Is The Accumulation And Evaluation Of Evidence Accounting Essay

Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a competent, independent party and communicate the results to interested users. (Elder, and others, 2007, p .4) The purpose of audit is to enable the … Read More»

The advantages and disadvantages of Strategic Management Accounting

In recent years, the strategic management process has become more complex and costly. Growing competitiveness in many markets and along many combinations of dimension is increasing of analysis facing managers. The term strategic management is used to refer to the entire scope of strategic-decision making activity in an organization. We can define Strategic Management Techniques … Read More»

The Implication For Users Of Financial Statements Accounting Essay

Financial statements should be well understood by those who read it especially those individuals who have considerable knowledge of business and economic world and those ones willing to learn the information carefully. There are various users of financial statements. These users are classified into two broad categories. These users have different purposes for using these … Read More»

Defining the purpose of Strategic Management Accounting

Since the 80s a new term has been coined in management accounting literature: “Strategic Management Accounting” (SMA) (Simmonds, 1981). Since then, an ongoing debate about what strategic management accounting comprises has been originated. The terms SMA is used by accounting academics and sometimes practitioners in the UK, Australia and New Zealand, while strategic cost management … Read More»

The relationship between corporate governance and internal audit

Introduction This assignment is an effort to describe the relationship between corporate governance and internal audit. But the first thing that has to be done is to understand what really corporate governance and internal audit are, and how they can be defined. Corporate Governance cannot be defined precisely; however, there are some theories and definitions. … Read More»

Modern Management Accounting

A) “Critically discuss the role of modern management accounting, and the extent to which it shapes, or is shaped by, the changing organizational and global context within which it is practiced”. B) “With reference to relevant literature, critically evaluate the effectiveness of Three recent developments in management accounting techniques, within specific organizational or national contexts … Read More»

Definition And Nature Of Intangible Assets Accounting Essay

The case study addressed the issues relating to intangible assets. It concentrated on explaining the nature of intangible assets and the valuation and recognition of intangible asset with identifiability and separability concepts. The case described the normative theory of accounting, prescribes how accounting should be practised. Normative theory that is considered in this case study … Read More»

Does traditional budgeting work in modern business?

The essay below is an attempt to analyse the issue of Traditional budgeting and discusses the fact that how now-a-days formal, traditional budgeting does not prove quite apt for modern businesses. To begin with, the essay will give a brief explanation of what is a budget and what is budgeting. This will be followed by … Read More»

Has the accounting profession lost its way?

Introduction If communication uses a language to be able to be understood, business has its own language too and it is known as accounting. Accounting is essential to a business. It is needed to evaluate the situation of the business. The information generated by accounting should be clear to whom it is intended for and … Read More»

A study of the new century financial corporation

New Century Financial Corporation was originally founded in 1995. It was a Maryland corporation based in Irvine, California in business to originate, purchase, sell and service home mortgage loans. Court documents reported the company experienced phenomenal growth during its 10 year history, originating $350 million in mortgage loans in 1996 to $50 billion in 2005 … Read More»

Exploring career prospects for accounting graduates

Accounting graduates have a healthy career prospect which makes them land lucrative jobs right after college. In fact it is said that, ”an accountant is a man who watches the battle from the safety of the hills and then comes down to bayonet the wounded.” The jobs range from working in a small business, an … Read More»

Analysis of Institutional theory and Stakeholder theory to ASES

The increase in the environmental degradation caused by carbon emission and climate change has necessitated the governments to pass several laws to ensure that business organisations integrate the environmental issues in the management policy. To satisfy the stakeholders, many large and medium organisations have integrated the environmental issues in the management policy in order to … Read More»

Introduction To The Activity Based Costing Accounting Essay

“Traditional managerial accounting is at best useless, and at worst dysfunctional and misleading.” (Shank, 1994) The Relevance Lost: The rise and fall of Management Accounting published by Theodore Johnson and Robert Kaplan in 1987 marked as the revolutionary criticism of the traditional costing system. Traditional Costing System was developed in early 20’s when companies were … Read More»

New Public Management in the UK

This chapter is devoted to the New Public Management (NPM) aspects regarding the UK perspectives. It begins with the meaning and the origin of the NPM. Some discussions are raised whether it is a conceptual thought or a practical application of management in public service. Then, it draws the line of NPM development along the … Read More»

The Importance of Working Capital Management

Working capital management defines the management in the short term of the relationship between a company’s current assets and liabilities. The most common elements of working capital will include inventory, receivables and payables which represent the operating working capital (OWC) held by a company usually within a year. Fig.1 below shows the interaction between these … Read More»

Cash flow accounting, accrual accounting, which ones better

It is argued occasionally, cash flow accounting or accrual accounting which one that can be provided better information for users. Leading to the primary basis on which the financial results of companies are reported. Firstly, the report would talk about review of the extant literatures between cash flow and accrual accounting’s role and intention of … Read More»

The History Of Earnings Management Accounting Essay

In the last few decades the world economy has changed. Undoubtedly, major factors on its shape had globalization, business integrity and technology. These processes changed the functioning of small, medium, and big businesses. In the beginning of 21st century there are many spectacular cases that are related to earnings management frauds. These events unbalance worldwide … Read More»

Qualitative Characteristics And Constraints Of Decision Useful Financial Reporting Information Accounting Essay

and do not necessarily reflect the views of UK Essays. This chapter describes the qualitative characteristics of useful financial information. The qualitative characteristics can be categorized as fundamental (relevance and faithful representation) or enhancing (comparability, verifiability, timeliness and understandability) based on how they influence the usefulness of financial information. However, it can limited by two … Read More»

Perception of the Effectiveness of Internal Audit Function

Management is constantly striving to effectively its objectives and protect assets. Therefore, management needs to continually evaluate the activities of every department in their organisation. Internal audit (IA) has become an important and an integral function of organisations in achieving their objectives and protecting assets. Thus, a study of the role and effectiveness of internal … Read More»

Critical Review Determination Of Accounting Standards Accounting Essay

Ross L. Watts and Jerold L. Zimmerman explore factors that motivate companies in lobbying on accounting standards and examine whether their opinion on certain standards are associated with their size. They use data from the companies which submit comments to the FASB’s Discussion Memorandum on General Price Level Adjustment. The empirical evidence supports the argument … Read More»

How internal and external users benefit from financial information

Nowadays the role of accounting is very important in business because it help the business to grow and expand. Accounting is the process of identifying, measuring, recording and communicating economic information. These steps help the manager to make financial decisions to improve their business. Internal users use financial information to plan, control and make decisions … Read More»

The different types of budgeting systems

Budgeting systems of different types, usually customised to the needs of individual organisational managements, are in use in various types of organisations, business, governmental and not for profit, across the world. The use of traditional budgeting has in recent years come under intensive critique by different academic and experts for its detrimental impact on different … Read More»

The Implication of creative accounting on the firms

This project will explore several definitions of creative accounting and the range of reasons for a company’s directors to engage in creative accounting. It explores the nature and occurrence of creative accounting practices within the context of ethical considerations. In addition, it considers the various ways in which creative accounting can be found and summarizes … Read More»

Career planning incorporates is long and short term goals

The perfect career is not a standard of living .it’s a state of mind and state of being. In the perfect job I’m applying the talent I enjoy most to an interest I’m passionate about in an environment that fits who you are and what you value. With the rapidly changing world of work. It … Read More»

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