987 resultados para Accounting history


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This paper traces the history of store (retailer-controlled) and national (manufacture controlled)brands; identifies the key historical characteristics of the past 200 years of marketing history;describes the four main time periods of U.S. retail marketing (1800 - 2000); and comments on the most likely developments within the current phases of brand marketing. Will the future focus on technology and new forms of communications? The Internet exemplifies an unconventional retailing environment, with etailer numbers growing rapidly. The central proposition of this paper is that a "cycle of control" - a pattern of marketing developments within the history of retailing and national marketing communications - Can indicate the success of marketing strategies in the future.

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“When cultural life is re-defined as a perpetual round of entertainments, when serious public conversation becomes a form of baby talk, when, in short, a people become an audience and their public business a vaudeville act, then a nation finds itself at risk.” (Postman) The dire tones of Postman quoted in Janet Cramer’s Media, History, Society: A Cultural History of US Media introduce one view that she canvasses, in the debate of the moment, as to where popular culture is heading in the digital age. This is canvassed, less systematically, in Thinking Popular Culture: War Terrorism and Writing by Tara Brabazon, who for example refers to concerns about a “crisis of critical language” that is bothering professionals—journalists and academics or elsewhere—and deplores the advent of the Internet, as a “flattening of expertise in digital environments”.

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I argue that a divergence between popular culture as “object” and “subject” of journalism emerged during the nineteenth century in Britain. It accounts not only for different practices of journalism, but also for differences in the study of journalism, as manifested in journalism studies and cultural studies respectively. The chapter offers an historical account to show that popular culture was the source of the first mass circulation journalism, via the pauper press, but that it was later incorporated into the mechanisms of modern government for a very different purpose, the theorist of which was Walter Bagehot. Journalism’s polarity was reversed – it turned from “subjective” to “objective.” The paper concludes with a discussion of YouTube and the resurgence of self-made representation, using the resources of popular culture, in current election campaigns. Are we witnessing a further reversal of polarity, where popular culture and self-representation once again becomes the “subject” of journalism?

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In the context of a multi-paper special issue of TVNM on the future of media studies, this paper traces the tradition of ‘active audience’ theory in TV scholarship, arguing that it has much to offer in the study of new digital media, especially an approach to user-created content and dynamics of change. The paper argues for a ‘cultural science’ approach to ‘active audiences’ in order to analyse and understand how non-professionals and consumers contribute to the growth of knowledge in complex open media systems.

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This chapter discusses digital storytelling as a methodology for participatory public history through a detailed reflection on an applied research project that integrated both public history and digital storytelling in the context of a new master-planned urban development: the Kelvin Grove Urban Village Sharing Stories project.

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Within the context of debate about the state of accounting education in general, introductory accounting subjects have been the target of considerable criticism, particularly in terms of narrow content, technical focus, use of transmissive models of teaching, and inattention to the development of students‟ generic skills. This paper reports on the results of an exploratory study of these issues in introductory accounting and which involved the review of subject outlines and prescribed textbooks, and the conduct of a cross-sectional survey of the introductory accounting teaching coordinators in Australian universities (n=21). The primary aims of the study were to establish and apply benchmarks in evaluating existing curricula with respect to subject orientation, learning objectives, topics, teaching delivery, learning strategies, and assessment. The results of our study suggest that traditional approaches to subject content and delivery continue to dominate, with limited indicators of innovations to enhance the diversity and quality of learning experiences and learning outcomes.

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The weaknesses of ‗traditional‘ modes of instruction in accounting education have been widely discussed. Many contend that the traditional approach limits the ability to provide opportunities for students to raise their competency level and allow them to apply knowledge and skills in professional problem solving situations. However, the recent body of literature suggests that accounting educators are indeed actively experimenting with ‗non-traditional‘ and ‗innovative‘ instructional approaches, where some authors clearly favour one approach over another. But can one instructional approach alone meet the necessary conditions for different learning objectives? Taking into account the ever changing landscape of not only business environments, but also the higher education sector, the premise guiding the collaborators in this research is that it is perhaps counter productive to promote competing dichotomous views of ‗traditional‘ and ‗non-traditional‘ instructional approaches to accounting education, and that the notion of ‗blended learning‘ might provide a useful framework to enhance the learning and teaching of accounting. This paper reports on the first cycle of a longitudinal study, which explores the possibility of using blended learning in first year accounting at one campus of a large regional university. The critical elements of blended learning which emerged in the study are discussed and, consistent with the design-based research framework, the paper also identifies key design modifications for successive cycles of the research.

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The new edition of this widely used and respected introductory accounting textbook continues to provide students and academics with a well written and accessible resource, with ample illustrations and applications to business for a first study of accounting. The text effectively maintains the balance between a 'user' and 'preparer' perspective by integrating real financial information and business decisions throughout. Through the use of real company information and financial statements students will quickly appreciate the use and users of accounting information. The textbook clearly outlines to students how a financial statement - such as a balance sheet, income statement, cash flow statement - communicates the financing, operating, and investing activities of a business. The text builds a strong conceptual understanding and develops skills in the application of accounting principles and techniques, providing students with a solid foundation for further studies in accounting. The integral role of financial statements for decision making is also emphasised in this text and is reinforced throughout by the Decision Toolkit in each chapter. Students are provided with an extensive set of tools necessary to make business decisions based on financial information.

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There is much still to learn about how young children’s membership with peers shapes their constructions of moral and social obligations within everyday activities in the school playground. This paper investigates how a small group of girls, aged four to six years, account for their everyday social interactions in the playground. They were video-recorded as they participated in a pretend game of school. Several days later, a video-recorded excerpt of the interaction was shown to them and invited to comment on what was happening in the video. This conversation was audio-recorded. Drawing on a conversation analysis approach, this chapter shows that, despite their discontent and complaining about playing the game of school, the girls’ actions showed their continued orientation to the particular codes of the game, of ‘no going away’ and ‘no telling’. By making relevant these codes, jointly constructed by the girls during the interview, they managed each other’s continued participation within two arenas of action: the pretend, as a player in a pretend game of school; and the real, as a classroom member of a peer group. Through inferences to explicit and implicit codes of conduct, moral obligations were invoked as the girls attempted to socially exclude or build alliances with others, and enforce their own social position. As well, a shared history that the girls re-constructed has moral implications for present and future relationships. The girls oriented to the history as an interactional resource for accounting for their actions in the pretend game. This paper uncovers how children both participate in, and shape, their everyday social worlds through talk and interaction and the consequences a taken-for-granted activity such as playing school has for their moral and social positions in the peer group.

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Financial Accounting: Building Accounting Knowledge is a new textbook written for the first financial accounting subject that a student majoring in accounting is required to study. Based on the successful introductory accounting textbook, 'Accounting: building business skills', this text will provide students and academics with a well written and accessible textbook on the principles of financial accounting, with ample illustrations and applications to business. The text maintains the balance between a 'user' and 'preparer' perspective effectively by integrating real financial information and business decision choices throughout the chapters. Through the use of real company information and financial statements students will quickly appreciate the use of accounting information. The textbook clearly outlines to students how accounting information communicates the financing, operating, and investing activities of a business. The text builds a strong conceptual understanding and develops skills in the application of accounting principles and techniques, providing students with a solid foundation for studying accounting.

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In this review, the authors interrogate the recent identity turn in literacy studies by asking the following: How do particular views of identity shape how researchers think about literacy and, conversely, how does the view of literacy taken by a researcher shape meanings made about identity? To address this question, the authors review various ways of conceptualizing identity by using five metaphors for identity documented in the identity literature: identity as (1) difference, (2) sense of self/subjectivity, (3) mind or consciousness, (4) narrative, and (5) position. Few literacy studies have acknowledged this range of perspectives on and views for conceptualizing identity and yet, subtle differences in identity theories have widely different implications for how one thinks about both how literacy matters to identity and how identity matters to literacy. The authors offer this review to encourage more theorizing of both literacy and identity as social practices and, most important, of how the two breathe life into each other.

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Nationalism is not a naturally occurring sentiment, but rather needs to be carefully nurtured and sustained in the social imaginary through the production and circulation of unifying narratives that invoke the nation’s imagined community. The school curriculum is crucial in this process, legitimating and disseminating selected narratives while de-legitimating and marginalising other accounts and their voices. Certain watershed events in nations’ histories have always posed political problems in history curricula (Cajani & Ross, 2007) –however the pressures and concerns of current times now suggest political solutions in history curricula. This paper briefly examines recent political debates in Australia to argue that the school history curriculum has become a site of increasing interest for the exercise of official forms of nationalism and the production of a nostalgic, celebratory national biography. The public debates around school history curriculum are theorised as nostalgic re-nationalising efforts in response to the march of cultural globalisation and its attendant uncertainties.