Understanding accountants' participation in accounting information systems implementation : Malaysian evidence

The study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success.

The role of accounting in planning and control: with special reference to the Egyptian iron and steel company Hadisolb

This thesis investigates the role of accounting in planning and control in the Egyptian Iron and Steel Company "Hadisolb". The hypothesis is that there should be planning and control at appropriate levels, with a significant accounting involvement, In an organisation such as the Egyptian Iron and Steel Company "Hadisolb" . Part One of the thesis explains the role of accounting in planning and control, with special emphasis on its role in long-range corporate planning and control. Parts Two and Three review the history of the Egyptian Iron and Steel Company "Hadisolb", its organisation and structure, also the role of accounting in its planning and control arrangements, together with comments and criticisms concerning this. Part Four is mainly recommendations for alterations or improvements in planning and control in Hadisolb. This includes a suggested planning and organisation structure, physical and cost control reporting structures.

Accounting for pensions

Chris O'Brien and Margaret Woods explain why boards should see the arrival of FRS17 as a sign that they should get more actively involved in fund management.

An FTO variant is associated with Type 2 diabetes in South Asian populations after accounting for body mass index and waist circumference

Aims - A common variant, rs9939609, in the FTO (fat mass and obesity) gene is associated with adiposity in Europeans, explaining its relationship with diabetes. However, data are inconsistent in South Asians. Our aim was to investigate the association of the FTO rs9939609 variant with obesity, obesity-related traits and Type 2 diabetes in South Asian individuals, and to use meta-analyses to attempt to clarify to what extent BMI influences the association of FTO variants with diabetes in South Asians. Methods - We analysed rs9939609 in two studies of Pakistani individuals: 1666 adults aged = 40 years from the Karachi population-based Control of Blood Pressure and Risk Attenuation (COBRA) study and 2745 individuals of Punjabi ancestry who were part of a Type 2 diabetes case–control study (UK Asian Diabetes Study/Diabetes Genetics in Pakistan; UKADS/DGP). The main outcomes were BMI, waist circumference and diabetes. Regression analyses were performed to determine associations between FTO alleles and outcomes. Summary estimates were combined in a meta-analysis of 8091 South Asian individuals (3919 patients with Type 2 diabetes and 4172 control subjects), including those from two previous studies. Results - In the 4411 Pakistani individuals from this study, the age-, sex- and diabetes-adjusted association of FTO variant rs9939609 with BMI was 0.45 (95% CI 0.24–0.67) kg/m2 per A-allele (P = 3.0 × 10-5) and with waist circumference was 0.88 (95% CI 0.36–1.41) cm per A-allele (P = 0.001). The A-allele (30% frequency) was also significantly associated with Type 2 diabetes [per A-allele odds ratio (95% CI) 1.18 (1.07–1.30); P = 0.0009]. A meta-analysis of four South Asian studies with 8091 subjects showed that the FTO A-allele predisposes to Type 2 diabetes [1.22 (95% CI 1.14–1.31); P = 1.07 × 10-8] even after adjusting for BMI [1.18 (95% CI 1.10–1.27); P = 1.02 × 10-5] or waist circumference [1.18 (95% CI 1.10–1.27); P = 3.97 × 10-5]. Conclusions - The strong association between FTO genotype and BMI and waist circumference in South Asians is similar to that observed in Europeans. In contrast, the strong association of FTO genotype with diabetes is only partly accounted for by BMI.

Who creates the jobs?

Small business start-ups create most of the new jobs in our economy. It is an attractive argument to those who want governments to support small businesses. But is it true? Or are large firms the ones that generate most jobs? Michael Anyadike-Danes, Mark Hart and Karen Bonner examine a long-running and acrimonious dispute.

Who creates the jobs?

Addresses Birch's hypothesis, made in 1979 and the subject of much debate since, that small businesses create the most new jobs, using the Office of National Statistics' new Business Structure Database and focusing on the 1998 cohort of new firms and their evolution up to 2008. Assesses: the size of the firms in the cohort; the distribution of jobs as firms moved between size bands; job creation trends in firms that survived with 20+ employees; and job creation by size band. Argues that the answer to the question of 'who creates the jobs?' depends on exactly how the question is framed.

Accounting in politics:devolution and democratic accountability, Mahmoud Ezzamel, Noel Hyndman, Age Johnsen and Irvine Lanley

Book review: Mahmoud Ezzamel, Noel Hyndman, A° ge Johnsen and Irvine Lapsley (eds), Routledge, 2008, 191 pp., £65 (hb), ISBN: 9780415425902

Decomposing the sales promotion bump accounting for cross-category effects

Extant research on the decomposition of unit sales bumps due to price promotions considers these effects only within a single product category. This article introduces a framework that accommodates specific cross-category effects. Empirical results based on daily data measured at the item/SKU level show that the effects of promotions on sales in other categories are modest. Between-category complementary effects (20%) are, on average, substantially larger than between-category substitution effects (11%). Hence, a promotion of an item has an average net spin-off effect of (20 - 11 =) 9% of its own effect. The number of significant cross-category effects is low, which means that we expect that, most of the time, it is sufficient to look at within-category effects only. We also find within-category complementary effects, which implies that competitive items within the category may benefit from a promotion. We find small stockpiling effects (6%), modest cross-item effects (22%), and substantial category-expansion effects (72%). The cross-item effects are the result of cross-item substitution effects within the category (26%) and within-category complementary effects (4%). Approximately 15% (= 11% / 72%) of the category-expansion effect is due to between-category substitution effects of dependent categories.

Attentional demand and cost responsibility as stressors in shopfloor jobs

Two studies were conducted to test for the effects of attentional demand and cost responsibility on psychological strain. One was a field experiment involving operators of computer-based manufacturing equipment, and the other was a cross-sectional investigation of employees in a wide range of jobs. The results showed increased strain only for those in jobs high on both attentional demand and cost responsibility. Implications for job design for new manufacturing technologies are discussed.

Accounting students' perceptions of a Learning Management System:an international comparison

Purpose - The purpose of this study is to investigate student perceptions of the design features included in an off the shelf Learning Management System (LMS) in teaching undergraduate accounting students. Design/methodology/approach - Questionnaire responses from 846 accounting students studying in the UK, Australia and New Zealand provide international data to develop a model to explain student perception of the LMS. Findings - The final model shows student satisfaction with the use of a LMS is positively associated with three variables: usefulness of lecture notes, bulletin boards and discussion forums, and other LMS tools. Further, the comparison of cultural differences of the three countries shows all students treat the provision of notes as a desirable attribute on a LMS. Findings also suggest that although students find the provision of materials over the LMS does not enhance student engagement in class, overall a comparison of the three countries shows all students treat the provision of notes as a desirable attribute of a LMS. Research limitations/implications - Future research should collect ethnicity data to enable an analysis of cultural influence on student perceptions of the LMS. Practical implications - As increased motivation to learn is found to contribute to improved achievement of learning outcomes, the study's findings have implications for faculty contemplating the adoption of a LMS in their courses. The findings specifically confirm that usefulness of lecture notes, use of bulletin/discussion boards, and other LMS tools are positively endorsed by students and hence increase their motivation to learn. Originality/value - The current paper adds to the literature as the motivation to use and engage with LMSs by accounting students is not well understood. © Emerald Group Publishing Limited.