American municipalities. Accounting, paving, street cleaning, sewers and sewage, municipal law

No numbers were issued from May to Sept. 1911

Report of the Railway Accounting Officers

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Elements of managerial action,

Includes bibliography.

Corporate Social Media: How Two-Way Disclosure Channels Influence Investors

Thesis (Ph.D.)--University of Washington, 2016-06

The paradox of managerial downsizing

Delayering and the flattening of organizational hierarchies was a widespread trend through the 1990s. Peters (1992) in the USA promoted flattening as an organizational strategy and Keuning and Opheij (1994) promoted the prescriptions in Europe. Despite these strategies and apparent structural changes, the number and ratio of managers appears to have grown. This paradox of managerial downsizing has not been adequately probed in the literature. The predominant explanation, that there has been a 'myth of managerial downsizing', is associated with Gordon (1996). However, this debate has been shaped by the US experience and data. There is a need to reassess the dynamics of the 1990s in relation to other economies. This article focuses on a semi-peripheral economy, that of Australia. A study of the population of firms over time is necessary in order to resolve the issues. The article utilizes a comprehensive range of data, including several national surveys and a longitudinal database of all larger private-sector firms in Australia during the 1990s. The results indicate that the 'myth of managerial downsizing' must be rejected. There were dramatic effects on managers through the course of the 1990s in larger Australian firms. The dynamics of the process are analysed, tracking 4,153 firms across the decade and the paradox explained. The theoretical implications are discussed.

The traditional rationale of the arm's length approach to transfer pricing - should the separate accounting model be maintained for modern multinational entities?

This article examines the current transfer pricing regime to consider whether it is a sound model to be applied to modern multinational entities. The arm's length price methodology is examined to enable a discussion of the arguments in favour of such a regime. The article then refutes these arguments concluding that, contrary to the very reason multinational entities exist, applying arm's length rules involves a legal fiction of imagining transactions between unrelated parties. Multinational entities exist to operate in a way that independent entities would not, which the arm's length rules fail to take into account. As such, there is clearly an air of artificiality in applying the arm's length standard. To demonstrate this artificiality with respect to modern multinational entities, multinational banks are used as an example. The article concluded that the separate entity paradigm adopted by the traditional transfer pricing regime is incongruous with the economic theory of modern multinational enterprises.

Reinforcing the glass ceiling: The consequences of hostile sexism for female managerial candidates

Previous research has established that benevolent sexism is related to the negative evaluation of women who violate specific norms for behavior. Research has yet to document the causal impact of hostile sexism on evaluations of individual targets. Correlational evidence and ambivalent sexism theory led us to predict that hostile sexism would be associated with negative evaluations of a female candidate for a masculine-typed occupational role. Participants completed the ASI (P. Glick & S. T. Fiske, 1996) and evaluated a curriculum vitae from either a male or female candidate. Higher hostile sexism was significantly associated with more negative evaluations of the female candidate and with lower recommendations that she be employed as a manager. Conversely, higher hostile sexism was significantly associated with higher recommendations that a male candidate should be employed as a manager. Benevolent sexism was unrelated to evaluations and recommendations in this context. The findings support the hypothesis that hostile, but not benevolent, sexism results in negativity toward individual women who pose a threat to men's status in the workplace.

A full cost environmental accounting experiment

A lack of appropriate measurement techniques has constrained full cost environmental accounting (FCEA) experimentation. Yet, there has been little research on the applicability of valuation techniques recently developed by environmental economists within FLEA frameworks. This paper examines a reporting experiment using these valuation techniques that was undertaken by an Australian Government Department managing publicly owned forests. The FCEA experiment was ultimately not successful. However, the implementation experiences of the Department including the reactions of its managers and stakeholders provide an opportunity to critically reflect on the experimental outcomes to extend the current empirical knowledge of corporate social responsibility reporting. Such critical reflection has not been common in past FCEA experimentation. © 2005 Elsevier Ltd. All rights reserved.

Undergraduate performance in accounting and business-based information technology

The pervasiveness of information systems (IS) in organizations mandates the need for high levels of IS skills. In recognition, professional bodies impose IS course requirements for accreditation. For both students and employers, performance in IS courses has become important. The tertiary entrance overall performance score accounted for 19.7 per cent of the variance in students' passing grades. Thereafter, proficiency in office automation software and programming accounted for 1.5 and 0.8 per cent of the variance, respectively. Students living in a stable, family home-based environment performed better and it is likely that this environment underpinned other factors affecting performance.

Brother secret, sister silence: Sibling conspiracies against managerial integrity

I offer a new cartography of ethical resistance. I argue that there is an uncharted interaction between managerial secrecy and organizational silence, which may exponentially increase the incidence of corruption in ways not yet understood. Current methods used to raise levels of moral conduct in business and government practice appear blind to this powerful duo. Extensive literature reviews of secrecy and silence scholarships form the background for an early stage conceptual layout of the co-production of secrecy and silence.