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Employing
Active Learning in the Discovery of Activity-Based Costing
--
David
S Harrison, J Gregory Jenkins and Michael Ritchie
Activity-Based
Costing (ABC) is generally viewed as a costing system that
provides valuable managerial insights. Notwithstanding these
insights, students often experience difficulties and frustration
learning its methods, strengths and fundamental concepts.
This paper reports on the students' use of a profits-driven
business simulation as an alternative, active learning tool
to learn and utilize ABC-derived information effectively,
and make better ABC-supported business decisions, even without
preliminary ABC training. The simulation, an interactive,
computerized business game, uses active and discovery learning
techniques to provide students practical and lasting insights
into ABC's methods and strengths.
©
2008 The Icfai University Press. All Rights Reserved.
An
Analysis of Consolidated and Parent-Only Financial Statements
of Indian Companies --
Padmini Srinivasan and M S Narasimhan
Along
with several new accounting regulations related to disclosure
practices, Indian companies were asked to provide Consolidated
Financial Statements (CFS) since 2002. Unlike other disclosure
regulations, consolidation was a major deviation from the
earlier stand that consolidation would not provide additional
information to the users of financial statements. This study
examines whether there are any major structural changes
in the operations of Indian companies, which warrant for
a review of existing disclosure regulations, or whether
it is mainly to maintain consistency with the international
practices.
©2008
The Icfai University Press. All Rights Reserved.
Web-Based
Corporate Reporting Practices: A Survey --
Divya
and M C Garg
Web-based
corporate reporting has emerged as a fast and effective
medium of communicating financial and non-financial information
about companies as compared to traditional methods. However,
the type of reporting, extent of disclosure, authenticity
and standardization of format of disclosure is still at
a developing stage. This paper presents views of different
authors about corporate reporting practices followed by
companies across the world. Corporate reporting practices
are still evolving. Thus, there is a great scope of research
in this field, especially in the Indian context.
©
2008 The Icfai University Press. All Rights Reserved.
The
Conceptual Framework of Accrual Accounting as Applicable
to Government Activities --
Mohammed
Al-husaini and K Nanje Gowda
Most
of the developed countries that reformed their public sector
management into a results-based system have had performance
budgets in use for a number of years. A few developing countries
are currently applying, on experimental basis, or exploring
the potential use of Program and Performance Budget (PPB).
This paper explains the relationship between reforming the
government's accounting system and wider budget system only
at the conceptual level. Accordingly, the implementation
of the accounting and budgeting reform requires the introduction
of some significant changes in the public sector in the
developing countries, which in turn creates the climate,
fit for the reform process.
©
2008 The Icfai University Press. All Rights Reserved.
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