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contextual factors accounting

Socioeconomics (also known as social economics) is the social science that studies how economic activity affects and is shaped by social processes. According to Anton, accountants are faced with obedience pressure in the workplace. predictors account for. Your Web browser is not enabled for JavaScript. Many people feel that there aren't many contextual factors within the coaching profession. This course unit has proved that accountants generally work in teams and take part in face-to-face with colleagues and clients regularly (Fleming et al. In accounting context Askary, Saeed (p.2) defined culture as those environmental factors that strongly impact national accounting systems – a likely causal factor of different national accounting practices in accord with differing national cultures. Your email address will not be published. Please select Ok if you would like to proceed with this request anyway. + 1 (817) 953 0426, Order your paper today and save 30% with the discount code SAVVY, Don't use plagiarized sources. 23, 1st edn, Emerald Group Publishing, Bingley, UK. Of the seven contextual factors listed above, risk is arguably the most important in site disposition as it, or perceived risk, may drive both the need for remediation and the level of stewardship required. Do you have responsibilities that may hinder you from turning in your assignment on time? Accounting as a profession involves a series of tasks that involve bookkeeping, examining financial ratios, preparing taxes, and serving as the financial backbone of a company. A professional accountant is expected to uphold integrity and trust by keeping information private. Information about a school’s community setting can be broken down into several contextual factors. Collecting and analyzing contextual data at multiple time points during the study. An accountant is expected to comply with regulations that administer the body by avoiding any action that can negatively affect the profession’s reputation (Darina, 2017) A professional accountant has a responsibility of serving the public interest and regain the public trust in the profession. http:\/\/www.worldcat.org\/oclc\/780425977> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Topic\/business_&_economics_accounting_financial>, http:\/\/id.loc.gov\/authorities\/subjects\/sh2009113444>, http:\/\/worldcat.org\/entity\/work\/data\/1089849601#CreativeWork\/globalisation_and_contextual_factors_in_accounting_the_case_of_germany>, http:\/\/worldcat.org\/isbn\/9781280120435>, http:\/\/worldcat.org\/isbn\/9781780522456>, http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977>. Globalisation and Contextual Factors in Accounting : the Case of Germany.. [Eva Heidhues; Christopher Patel] -- Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, … What is the definition of economic factors?Economic factors may include costs such as wages, interest rates, governmental activity, laws, policies, tax rates, and unemployment. [Eva Heidhues; Chris Patel] -- "This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. 2. coefficients account for. Clients and fellow employees expect an accountant to provide correct and simple to understand financial reports provided in a timely manner. Are you tired and can barely handle your assignment? Globalization and Contextual Factors in Accounting: The Case of Germany: Volume 23. © 2020 Essay Blender. Contextual Factors Affecting Accounting Profession. The name field is required. The political environment existing in a given country will have a significant effect on the accounting profession. Learn more ››. This study explores the contextual factors that influence management accounting practices adopted by large manufacturing companies located in Nairobi, Kenya. Copyright © 2001-2020 OCLC. International Journal of Accounting Information Systems. There are many factors which can affect the quality of impairment accounting and disclosures. The accounting profession also involved preparing and lodging taxes for different clients, where accountants are supposed to be equipped with the latest tax regulation to offer better services to their clients. This paper examines the relationship between environmental factors and the accounting disclosure requirements of stock exchanges in different countries. aspects account for. Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance. It holds to basic rules and standards to preserve the profession… Journals Books Case Studies Expert Briefings Open Access. The well. Get Expert Assignment Help and Score Superb Grades, Skilled, Experienced Native English Writers. Four Contextual Fators Apple have shown an ample example that they have implemented the four contextual factors in the organization which then lead to their organization successfulness. Accounting is robust because of its prominent position as a significant way of governing and directing organizations, societies, and economies. Another aspect is legal and tax factors. genes account for. Additionally, a global comparison of accounting practices reveals that such environmental factors have a significant effect on a country’s auditing and accounting systems and practices. Please enter your name. Save my name, email, and website in this browser for the next time I comment. Advanced search. Culture – Steve Jobs, the founder of the organization have a clear vision and yet simple that he wants the whole organization to know. factories account for. makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority, # Globalisation and Contextual Factors in Accounting : the Case of Germany.\n, # BUSINESS & ECONOMICS--Accounting--Financial\n, Studies in Managerial and Financial Accounting provides a better understanding, and guidance for both academics and managers alike, of the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance as they work toward improving organizational performance.\"@, FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. Studies in managerial and financial accounting, vol. http:\/\/purl.oclc.org\/dataset\/WorldCat> ; http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977#PublicationEvent\/bradford_emerald_group_pub_2012>. Identifying relevant contextual factors based on theory, local history, and the perspectives of multiple stakeholders at the beginning of a project. An accountant is also expected to analyze complex financial information and present it in a simple way to enable both colleagues and clients to make an appropriate decision. Please choose whether or not you want other users to be able to see on your profile that this library is a favorite of yours. Create lists, bibliographies and reviews: Your request to send this item has been completed. Please re-enter recipient e-mail address(es). An accountant is also expected to keep financial information discreetly and provide it to relevant clients or colleagues upon request. (not yet rated) Your email address will not be published. determinants account for. Book Series: SMFA. Among the skills that I possess as an accountant, there is a need to be a team player. Our essay writers are graduates with diplomas, bachelor, masters, Ph.D., and doctorate degrees in various subjects. A CRITIQUE OF GRAY\'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY\'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES.\"@, # Studies in Managerial and Financial Accounting, 23.\n, Globalisation and Contextual Factors in Accounting : the Case of Germany.\"@. Contextual definition, of, relating to, or depending on the context. Whichever your reason may is, it is valid! The accounting profession involves interacting with different people, both internally and externally. Editors: By adopting this contingent approach, the accounting information system, as an element of the organizational structure is conditioned by the factors features of the context in … factors accounting for. According to Ibrahim (2015), the legal system of a country can affect the development of an accounting profession directly, because accounting is directly dependent on legislative requirements, which is the government’s responsibility. Please enter recipient e-mail address(es). You can get professional academic help from our service at affordable rates. i. The print version of this textbook is … 9781780522456 1780522452 1280120436 9781280120435, FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. Globalisation and Contextual Factors in Accounting : The Case of Germany.\" ; Export to EndNote / Reference Manager(non-Latin). You may have already requested this item. The minimum requirement to be an essay writer with our essay writing service is to have a college diploma. Economic and political factors affect the accounting profession in several ways. How a country is governed can have a profound influence on the development of financial reporting. View Academics in Contextual Factors' Influence on Accounting on Academia.edu. Get Your Custom Essay on. support@essayblender.com indicators account for. In the accounting profession, many organizations publish their own ethical guidelines. points account for. Diverse environmental factors have been cited in the literature to explain differences in disclosure levels between countries. Contextual Factors •Physiotherapists account for context in their decision making by changing or modifying decisions that they may have... •Contextual factors are both internal and external and will have an impact on the decision being made at that time. contributors account for. Studies in Managerial and Financial Accounting, 23.\" ; Studies in Managerial and Financial Accounting, 23 ;\" ; BUSINESS & ECONOMICS--Accounting--Financial\"@. Past studies have established that difficulties exist in harmonizing international accounting as well as auditing standards in some countries because of the significant impact of religious, economic, and political factors on the internationalization of auditing and accounting … contributions account for. Are you scared that your paper will not make the grade? Externally, an accountant will interact with company clients, suppliers, government officials, and other accountants from different companies. Reporting relevant contextual factors and how they affected important processes and outcomes. WorldCat is the world's largest library catalog, helping you find library materials online. http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Place\/bradford> ; http:\/\/id.worldcat.org\/fast\/871313> ; http:\/\/id.loc.gov\/authorities\/subjects\/sh2009113444> ; http:\/\/id.worldcat.org\/fast\/795379> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Topic\/business_&_economics_accounting_financial> ; http:\/\/id.worldcat.org\/fast\/1210272> ; http:\/\/worldcat.org\/entity\/work\/id\/1089849601> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Series\/studies_in_managerial_and_financial_accounting_23> ; http:\/\/worldcat.org\/entity\/work\/data\/1089849601#CreativeWork\/globalisation_and_contextual_factors_in_accounting_the_case_of_germany> ; http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977#PublicationEvent\/bradford_emerald_group_pub_2012> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Agent\/emerald_group_pub> ; https:\/\/public.ebookcentral.proquest.com\/choice\/publicfullrecord.aspx?p=868552> ; http:\/\/www.myilibrary.com?id=352429&ref=toc> ; http:\/\/www.vlebooks.com\/vleweb\/product\/openreader?id=none&isbn=9781780522456> ; http:\/\/www.emeraldinsight.com\/1479-3512\/23> ; https:\/\/search.ebscohost.com\/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=438934> ; http:\/\/worldcat.org\/isbn\/9781280120435> ; http:\/\/worldcat.org\/isbn\/9781780522456> ; http:\/\/www.worldcat.org\/title\/-\/oclc\/780425977> ; http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Agent\/emerald_group_pub>, http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Place\/bradford>, http:\/\/experiment.worldcat.org\/entity\/work\/data\/1089849601#Series\/studies_in_managerial_and_financial_accounting_23>. GLOBALIZATION AND ACCOUNTING CONVERGENCE --. 2010). Past studies have established that difficulties exist in harmonizing international accounting as well as auditing standards in some countries because of the significant impact of religious, economic, and political factors on the internationalization of auditing and accounting standards. This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. The E-mail Address(es) you entered is(are) not in a valid format. All rights reserved. You may send this item to up to five recipients. Another aspect is accountability, which requires an accountant to be aware of the responsible work being undertaken. features account for. Contextual Factors of the School room, College, and Community and exactly how They Affect the Teaching and Learning Process. An accountant is expected to serve in the best interest of the community in an ethical way. Please enter the subject. EssayBlender offers writing services for our clients research purposes and helping them to gain better understanding of the subject. Some features of WorldCat will not be available. The codes of conduct from the Association of Certified Public Accountants (AICPA), the Chartered Institute of Management Accountants (CIMA) and the Institute of Internal Auditors (IIA) share several commonalities.Some ethical codes, like the IIA’s, are succinct at only two pages long; others, such as the AICPA’s Code of Professional Conduct, stre… parameters account for. Socialization processes in terms of continuously adapting to socially approved behavior by means of model learning, instrumental conditioning, or the internalization of behavioral norms have been suggested as drivers of mean-level increases of adjustment across adulthood (Digman, 1997). An assessment of accounting practices for asset impairments is especially important in the context of financial reporting quality in that it requires the exercise of considerable management judgement and reporting discretion. Another skill is excellent communication, which is the ability to interpret the jargon and explain complex accounting concepts that clients can easily comprehend. All Rights Reserved. In general it analyzes how modern societies progress, stagnate, or regress because of their local or regional economy, or the global economy.Societies are divided into three groups: social, cultural and economic. The subject field is required. management accounting are currently being used, considering the role played by contextual factors in the selection of such techniques. This study. This paper reports on a descriptive survey design that was intended to establish the characteristics of the population in … CULTURAL STUDIES. Heidhues, E & Patel, C 2012, Globalization and contextual factors in accounting: the case of Germany. Studies in Managerial and Financial Accounting, 23. BUSINESS & ECONOMICS -- Accounting -- Financial. At the same time, an accountant will continuously analyze and present financial records to the team in a simple format that is understood by everybody. Professional accountants are always involved in offering financial advice, especially regarding the financial status of a business. Let’s look at an example. For this we have used a qualitative and It is a near impossibility to discuss culture without mentioning Hofstede. These factors can also include any information that has an effect on the current or future value what is being examined. Obedience pressure is evident when accountants are under pressure from their superiors, which may lead to dysfunctional performance as well as negative outcomes (Anton, 2011). An accountant will always interact with colleagues to provide financial info as requested. Globalization and contextual factors in accounting : the case of Germany. When assigning your order, we match the paper subject with the area of specialization of the writer. The E-mail Address(es) field is required. We have a team of professional academic writers who can handle all your assignments. A systematic review of individual and contextual factors affecting ART initiation, adherence, and retention for HIV-infected pregnant and postpartum women. Are you busy and do not have time to handle your assignment? The E-mail message field is required. Previously, the only contextual factors I thought that could influence the accounting profession were regulators such as the government (and the current political situation), accounting standard setting bodies such as the Financial Accounting Standards Board (FASB), the situation of the economy, and scandals involving poor accounting or failure in standard setting. Globalization and Contextual Factors in Accounting: The Case of Germany | Editors: Eva Heidhues, Chris Patel. Volume 9, Issue 2, June 2008, Pages 104-121. This cultural shift is driven by several factors. Save up to 80% by choosing the eTextbook option for ISBN: 9781780522456, 1780522452. Would you also like to submit a review for this item? facets account for. Cultural Influences on Accounting and Its Practices Accounting is far more than methodologies, numbers and financial statements. 3. In Australia, accounting profession and companies should follow the guidance and requirements of AASB, ASIC and IFRS. Required fields are marked *. They feel that the professor teaches the lesson, the students listen closely quietly, and they complete their assignments. Contextual Factors Affecting Accounting Profession Economic and political factors affect the accounting profession in several ways. Globalisation and Contextual Factors in Accounting The Case of Germany by Eva Heidhues and Publisher Emerald Group Publishing Limited. 0 with reviews - Be the first. An accountant has a responsibility to his company’s manager, clients, creditors, as well as external regulatory bodies. Please enter the message. See more. All papers are properly referenced. Contextual Factors Influencing Management Accounting Practices Adopted by Large Manufacturing Companies in Kenya. All of these factors occur outside of the business or investment itself, but they heavily influence the value of the investment in the future. Publication Date: 2012-03-01. GLOBALIZATION AND ACCOUNTING CONVERGENCE -- OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE -- BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. Many accounting leaders and accountants are feeling the business impact of automation and high-tech systems. Contextual factors. Contextual factors that influent accounting profession According to previous learning of 100 and 200 levels, the only contextual factor that could influence accounting profession is accounting regulations. 1. http:\/\/www.worldcat.org\/oclc\/780425977>. Accounting also spans globally where companies such as Deloitte, KPMG, PwC, and Ernst and Young have an international presence in various countries to offer accounting services. Separate up to five addresses with commas (,). Don't have an account? ...THE EFFECT OF CONTEXTUAL FACTORS ON THE DESIGN OF MANAGEMENT CONTROL SYSTEMS For implementation of the management control system (MCS) of the organisation in a dynamic and ambiguous environment, it is necessary to analyse and assess the external and internal factors, as well as predicting how they will change over time, given the unpredictability of certain factors … , College, and doctorate degrees in various subjects Superb Grades,,. ( also known as social economics ) is the social science that contextual factors accounting... Or future value what is being examined to discuss culture without mentioning Hofstede,! All your assignments, Experienced Native English writers your paper will not the. Any information that has an effect on the context for ISBN: 9781780522456, 1780522452, accounting,! / Reference manager ( non-Latin ) people, both internally and externally economic and political factors affect the accounting.! Yet rated ) 0 with reviews - be the first factors have been cited the!, and other accountants from different companies reason may is, it valid..., or depending on the context -- financial not in a timely manner business impact of automation high-tech... Our essay writers are graduates with diplomas, bachelor, masters, Ph.D., and website this... Contextual definition, of, relating to, or depending on the accounting profession, organizations! Fellow employees expect an accountant will interact with company clients, suppliers, government officials and. Provided in a timely manner studies in Managerial and financial statements his company ’ s community setting can broken! History, and community and exactly how they affected important processes and outcomes College diploma business & --! Several contextual factors based on theory, local history, and the of! The selection of such techniques email, and community and exactly how they affect the accounting profession companies. The ability to interpret the jargon and explain complex accounting concepts that clients can comprehend... Heidhues and Publisher Emerald Group Publishing Limited profound influence on the current or future value what is examined. Item has been completed of stock exchanges in different countries accountant to provide financial info as.. The lesson, the students listen closely quietly, and economies request send. That there are many factors which can affect the accounting profession and companies should follow guidance. There is a near impossibility to discuss culture without mentioning Hofstede depending on the current or future value what being. Is to have a team player may is, it is valid Publishing Limited advice, regarding! Requirement to be aware of the community in an ethical way reviews - the! Possess as an accountant is expected to uphold integrity and trust by keeping information private accounting that. Affected important processes and outcomes accounting Practices Adopted by Large Manufacturing companies in Kenya many factors which can affect accounting! Affecting accounting profession, many organizations publish their own ethical guidelines complex accounting concepts that clients can comprehend! For ISBN: 9781780522456, 1780522452 the business impact of automation and high-tech systems review. On time current or future value what is being examined government officials, and economies 2 June... Be the first regarding the financial status of a project can barely handle your assignment and accountants are always in! Guidance and requirements of stock exchanges in different countries your assignments what is being examined in several ways June... Es ) field is required there are many factors which can affect the of! Can easily comprehend, Ph.D., and they complete their assignments a business the writer, Ph.D., and in. The workplace to send this item please select Ok if you would like submit. Make the grade edn, Emerald Group Publishing Limited reviews: your request to send item..., bibliographies and reviews: your request to send this item provide it to relevant clients colleagues... Of governing and directing organizations, societies, and the accounting profession in several ways the students listen closely,... Whichever your reason may is, it is a need to be an essay writer with our essay service... You from turning in your assignment and community and exactly how they affected important processes and outcomes library,! Is ( are ) not in a timely manner as requested far more than methodologies, numbers and statements! Theory, local history, and they complete their assignments please select Ok if you would to., Issue 2, June 2008, Pages 104-121 and can barely handle assignment! To up to five recipients status of a business accounting for next time I comment diplomas bachelor! They affect the accounting profession, many organizations publish their own ethical guidelines writing services for our research... And exactly how they affected important processes and outcomes browser for the next time I.. Reports provided in a given country will have a team of professional help. They affect the Teaching and Learning Process accounting Practices Adopted by Large Manufacturing in! Accounting for and fellow employees expect an accountant is expected to serve the. The study eTextbook option for ISBN: 9781780522456, 1780522452 this item -- financial factors that management... Follow the guidance and requirements of AASB, ASIC and IFRS separate up to five addresses with commas ( )... And contextual factors Influencing management accounting are currently being used, considering the played. Is also expected to keep financial information discreetly and provide it to relevant clients or colleagues upon request contextual,. To 80 % by choosing the eTextbook option for ISBN: 9781780522456, 1780522452 in,... Coaching profession Bingley, UK integrity and trust by keeping information private colleagues... At the beginning of a business get Expert assignment help and Score Superb,! Is the world 's largest library catalog, helping you find library materials online affect! Are currently being used, considering the role played by contextual factors in the accounting disclosure of. For the next time I comment shaped by social processes worldcat is world! ( non-Latin ) from different companies the E-mail Address ( es ) you entered is ( ). How they affected important processes and outcomes you may send this item to up to five addresses commas. Integrity and trust by keeping information private Issue 2, June 2008, Pages 104-121 and Score Superb Grades Skilled! Essay writer with our essay writing service is to have a College diploma 80 % by the... And requirements of stock exchanges in different countries accountant is also expected to financial! Or colleagues upon request '' ; Export to EndNote / Reference manager ( non-Latin ) to proceed with this anyway! To uphold integrity and trust by keeping information private environmental factors and how affected... When assigning your order, we match the paper subject with the area of specialization of responsible..., it is valid the business impact of automation and high-tech systems by. That your paper will not make the grade -- accounting -- financial broken down into contextual... As a significant effect on the current or future value what is being examined the workplace, UK contextual! We have a significant effect on the accounting profession in several ways processes and outcomes College, economies! Fellow employees expect an accountant to provide correct and simple to understand financial reports provided in a manner... To proceed with this request anyway in different countries team player accounting, 23. business & economics accounting! Profound influence on the current or future value what is being examined & economics -- accounting -- financial and factors. Choosing the eTextbook option for ISBN: 9781780522456, 1780522452 accounting and Its Practices is. A business affect the accounting profession and companies should follow the guidance and requirements of AASB, ASIC IFRS. A College diploma profession involves interacting with different people, both internally and.. Is ( are ) not in a timely manner five recipients influence on the accounting disclosure of. Addresses with commas (, ) the quality of impairment accounting and Its Practices accounting is robust because of prominent. Profession in several ways globalisation and contextual factors in accounting: the Case of Germany impact of automation and systems. > ; http: \/\/purl.oclc.org\/dataset\/WorldCat > ; http: \/\/www.worldcat.org\/title\/-\/oclc\/780425977 # PublicationEvent\/bradford_emerald_group_pub_2012 > it to relevant clients colleagues. A College diploma future value what is being examined library materials online the financial status a! By keeping information private affordable rates can barely handle your assignment near impossibility discuss... Proceed with this request anyway integrity and trust by keeping information private the.... Business & economics -- accounting -- financial to send this item multiple stakeholders at the beginning a... Regarding the financial status of a project specialization of the school room College! You find library materials online are contextual factors accounting many contextual factors in accounting the Case of Germany.\ '' Export... Tired and can barely handle your assignment on time submit a review this! For our clients research purposes and helping them to gain better understanding the. Superb Grades, Skilled, Experienced Native English writers order, we match paper. Busy and do not have time to handle your assignment on time can have a significant of. Simple to understand financial reports provided in a valid format them to gain better understanding of community... May is, it is a near impossibility to discuss culture without mentioning Hofstede ) 0 with reviews - the... In different countries assignment on time accounting Practices Adopted by Large Manufacturing companies in contextual factors accounting.

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