Can we get along better?

Queensland University of Technology, together with the Royal Melbourne Institute of Technology, the Alliancing Association of Australia, and the Australian Research Council, have recently commenced a 3 year research project which aims to explore the ways in which value for money can be optimised using collaborative contracting during delivery of Australian infrastructure projects.

A commentary on the global position of South African accounting research

The South African designation of Chartered Accountant is comparable to similar designations in most developed countries. However, the research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad. This article discusses the results of several inquiries into the status of South African Accounting research in a global context, and identifies several reasons and possible remedies for low research output.

External auditors’ perceptions of cloud computing adoption in Australia

Adopting a multi-theoretical approach, I examine external auditors’ perceptions of the reasons why organizations do or do not adopt cloud computing. I interview forensic accountants and IT experts about the adoption, acceptance, institutional motives, and risks of cloud computing. Although the medium to large accounting firms where the external auditors worked almost exclusively used private clouds, both private and public cloud services were gaining a foothold among many of their clients. Despite the advantages of cloud computing, data confidentiality and the involvement of foreign jurisdictions remain a concern, particularly if the data are moved outside Australia. Additionally, some organizations seem to understand neither the technology itself nor their own requirements, which may lead to poorly negotiated contracts and service agreements. To minimize the risks associated with cloud computing, many organizations turn to hybrid solutions or private clouds that include national or dedicated data centers. To the best of my knowledge, this is the first empirical study that reports on cloud computing adoption from the perspectives of external auditors.

After virtue and accounting ethics

Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of chapters 14 and 15 of After Virtue this paper considers and applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued.

The social consequences of control: Accounting for indentured labour in Fiji 1879 - 1920

Purpose: This is a study of the social consequences of accounting controls over labour. It examines the system of tasking used to control Indian indentured workers using a governmentality approach in the historical context of Fijian sugar plantations during the British colonial period, from 1879 to 1920. Method/ Methodology: Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour was accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study give voice to the social costs of the indenture system, highlighting the social impact of accounting control systems. Findings: Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically through a variety of calculative monitoring practices. This resulted in the exploitation and consequent economic, social and racial marginalisation of indentured workers. Originality: The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations. Practice/ Research Implications: The study promotes better understanding of the practice and impact of accounting as a technology of government and control within a particular institutional setting, in this case the British colony of Fiji. By highlighting the social implications of these controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.

Noah Benevolent Society records, undated, 1852-1979.

Collection consists of several versions of the constitution; minute books of the membership meetings (1852-1856, 1868-1907, 1914-1971; until 1907 in German, afterwards in English); minute books of meetings of the trustees (1852-1858, 1876-1974, until 1912 in German); an index to and summary of the trustees minutes (1927-1944); several anniversary journals starting with the 50th, which was also "the first extant history of the Noah Benevolent Society"; membership books (1861-1892, 1930-1965, until 1892 in German; the books after 1930 contain detailed information concerning each member's age, occupation, family, military service, etc.); financial records (1862-1870, 1964-1967, 1972); quarterly accountant's reports (bound with the membership minutes); monthly financial and statistical reports of the Mordechai Federal Credit Union (March 1959-June 1960) established by the Society; lists and addresses of members; newsletters (1927-1979) and other material and photographs reflecting the Society's activities.

Excel’s Sumif and Sumifs function

As accountants, we are all familiar with the SUM function, which calculates the sum in a range of numbers. However, there are instances where we might want to sum numbers in a given range based on a specified criteria. In this instance the SUM IF function can achieve this objective.

Naming ranges in Excel

When working with functions in Excel you can reference a range of cells by simply selecting the cells. For instance if you wanted to sum all your first month sales located in the range B3:B16, the function would be =SUM(B3:B16).

Honesty in the provision of expert services: The effect of naturalistic framings and participants' professions

This thesis studies the incentives and behaviour of providers of expert services, like doctors, financial advisors and mechanics. The focus is in particular on provision of health care using a series of credence goods experiments conducted to investigate undertreatment, overtreatment and overcharging in a medical context. The findings of study one suggest that a medical framing compared to a neutral framing significantly increases pro-social behaviour for standard participants in economic experiments. Study two compares the behaviour of medical practitioners - mainly doctors - to students. It is observed that medical doctors’ undertreat and overcharge significantly less, but at the same time overtreat significantly more than students. The final study compares behaviours for other experts - accountants, engineers and lawyers - using experimental framings drawn from the respective contexts and students from the respective faculties as participants in credence goods experiments.

Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.

Migrations of yellowfin and skipjack tuna in the Eastern Pacific Ocean as determined by tagging experiments, 1952-1964

ENGLISH: Totals of 59,547 tagged yellowfin and 90,412 tagged skipjack were released during 1952-1964 throughout the range of the fishery in the eastern Pacific Ocean during that period. Most of the fish were released from commercial baitboats, either on regular fishing trips or on chartered trips to catch fish for tagging. There we re 8,397 yellowfin and 4,381 skipjack returned from these releases. There appear to be two main groups of yellowfin in the eastern Pacific Ocean. There is considerable intermingling among the fish of the two groups, however. The fish of the northern group (west coast of Baja California, Gulf of California, and Revillagigedo Islands) first appear in the Revillagigedo Islands in about April, and migrate north along the Baja California coast during the spring and summer and south along that coast during the fall. Recruits to the southern group (Tres Marias Islands to northern Chile) appear at many points or continuously along most of the coast. The fish which first appear in the northern Panama Bight in April migrate rapidly northwest to Central America and Mexico and south to the Gulf of Guayaquil. There also appear to be two main groups of skipjack in the eastern Pacific Ocean. The fish of the northern group (west coast of Baja California, Gulf of California, and Revillagigedo Islands ) perform about the same migration as do the yellowfin of the same area, but most of the skipjack apparently then migrate to the central Pacific Ocean during the fall and/or winter. Recruits to the southern group (Central America to northern Chile) appear mostly in or near the Panama Bight. The fish which first appear in the northern Panama Bight in April migrate rapidly northwest to Central America and south to the Gulf of Guayaquil. The proportions which migrate in these directions vary considerably from year to year, this perhaps being dependent on differences in the sea-surface temperatures. SPANISH: Durante el período de 1952-1964 se liberó a través de todos los límites de distribución de la pesquería en el Océano Pacífico oriental un total de 59,547 aleta amarilla y 90,412 barriletes marcados. La mayoria de los peces fueron liberados de barcos de carnada comerciales, o en viajes regulares de pesca o en viajes en los que se fletaron los barcos para capturar atunes y marcarlos. De estas líberaciones se recapturaron 8,397 aleta amarilla y 4,381 barriletes. Parece que haya dos grupos principales de aleta amarilla en el Océano Pacífico oriental. Sin embargo, existe una entremezcla considerable entre los peces de los dos grupos. Los peces del grupo septentrional (costa occidental de Baja California, Golfo de California y Islas Revillagigedo) aparecen primero en las Islas Revillagigedo alrededor de abril, y durante la primavera y el verano se desplazan al norte a lo largo de la costa de Baja California y durante el otoño al sur a lo largo de la costa. Los reclutas del grupo meridional (Islas Tres Marias hasta el norte de Chile) aparecen en muchas partes o continuamente a lo largo de la mayoría de la costa. Los peces que aparecen primero en la región septentrional del Panamá Bight en abril se desplazan rápidamente al noroeste a la América Central y México y al sur al Golfo de Guayaquil. Parece también que existen dos grupos principales de barrilete en el Océano Pacífico oriental. Los peces del gr upo septentrional (costa occidental de Baja California, Golfo de California e Islas Revillagigedo ) realizan casi la misma migración que el atún aleta amarilla de la misma área, pero aparentemente la mayor parte del barrilete se desplaza luego al Océano Pacífico central durante el otoño y/o en el invierno. Los reclutas al grupo meridional (América Central al norte de Chile) aparecen en su mayoría en el Panamá Bight o cerca a este lugar. Los peces que aparecen primero en la región septentrional del Panamá Bight en abril se desplazan rápidamente al noroeste a la América Central y al sur al Golfo de Guayaquil. Las proporciones que se desplazan en estas direcciones varían considerablemente de año a año; tal vez esto depende en las diferencias de temperatura de la superficie del mar. (PDF contains 227 pages.)

Percepção de profissionais atuantes em contabilidade pública sobre a Proposta Nacional de Conteúdos do Conselho Federal de Contabilidade para a disciplina Contabilidade Pública : uma análise com foco na formação profissional.

A evolução da sociedade e da economia requer adaptações necessárias dos profissionais visando atender uma nova demanda do mercado e novas exigências sociais. A contabilidade é uma ciência que acompanha esta evolução. Desta forma, os profissionais da área devem se adequar às novas necessidades, assim como os cursos de graduação. Neste sentido, esta pesquisa teve por objetivo avaliar, se há relação entre os conteúdos sugeridos pelo CFC para a disciplina de contabilidade pública e a prática profissional na visão dos contadores que atuam na área. Para isto foi realizada uma pesquisa descritiva, com a adoção do método quantiqualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável a um grupo de participantes de dois eventos importantes para contabilidade pública no ano de 2010, o que gerou uma amostra de 156 contadores da área pública respondentes da pesquisa. Os resultados mostram que 52% dos profissionais acreditam que os conteúdos propostos pelo CFC para compor esta disciplina são suficientes para um bom exercício da profissão e que estes devem ser tratados com grande profundidade na graduação, sendo que os que acreditam nesta assertiva completamente são 35% dos entrevistados. Desta forma, observa-se a relação dos conteúdos sugeridos pelo CFC e a prática profissional. Entretanto, 52% dos respondentes acreditam que alguns detalhes deveriam ser ajustados nestes conteúdos mínimos, o que gera a necessidade de uma revisão do currículo desta disciplina.

Atitude do Profissional de Contabilidade em relação à fraude: uma abordagem apoiada em cenários

Casos de fraudes têm ocorrido, freqüentemente, no mercado mundial. Diversos são os profissionais envolvidos nestes casos, inclusive os da classe contábil. Os escândalos contábeis, especialmente os mais famosos, como os incididos nas empresas Enron e WordCom, acenderam para uma maior preocupação em relação à conduta ética dos profissionais de contabilidade. Como conseqüência, há uma maior exigência quanto à transparência e a fidedignidade das informações prestadas por estes profissionais. Esta preocupação visa, primordialmente, manter a confiança de empresas, investidores, fornecedores e da sociedade, dentre outras, na responsabilidade ética do contador, denegrida pelo envolvimento nas fraudes detectadas. Desta forma, o presente estudo teve como objetivo verificar a conduta ética dos contadores e técnicos em contabilidade quando, no exercício de suas atividades profissionais, se depararem com questões relacionadas a fraudes. Para tal, são considerados alguns fatores que podem tanto vir a influenciar o processo decisório ético de um indivíduo, demonstrados através do Modelo de tomada de decisão, desenvolvido por Alves, quanto motivar um indivíduo a cometer um ato fraudulento, evidenciados através do Modelo denominado Triângulo da Fraude, desenvolvido por Cressey. Buscando responder a questão norteadora desta pesquisa, executou-se a análise descritiva e estatística dos dados, com a utilização de técnicas não-paramétricas. Para a análise descritiva dos dados foram elaboradas as tabelas de freqüências e calculadas as medidas de posição e dispersão, através do cálculo dos valores da média, moda, mediana e desvio padrão, quando aplicáveis. Em relação à análise estatística dos dados, foram utilizados os testes não-paramétricos de Spearman e a Regressão logística Multivariada. Os resultados demonstraram que a maioria dos profissionais de contabilidade, da amostra pesquisada, reconhece a questão moral inserida nos cenários, discorda dos atos dos agentes de cada cenário e, ainda, classifica esses atos como graves ou muito graves. Entretanto, verificou-se que esses profissionais de contabilidade tendem a ter um posicionamento mais voltado para a teoria teleológica, uma vez que a intenção de agir é influenciada por alguns fatores, como a oportunidade, a racionalização e, principalmente, a pressão. Alguns fatores individuais também apresentaram influência sob o posicionamento ético dos profissionais entrevistados nesta pesquisa.