Accounting Theory Essays and Term Papers
909 Essays on Accounting Theory. Documents 476 - 500
-
Theories, Models, and Decision Making
Theories, Models, and Decision Making There are many theories, models, and principles in describing the ways that people make decisions. The expected utility theory is based on a normative theory of behavior. It describes how people would behave if they followed certain requirement of rational decision making (Plous, 1993, p. 80). Further studies showed that paradoxes such as framing effects violated the principles of expected utility theory which made researches turn to alternative models of
Rating:Essay Length: 843 Words / 4 PagesSubmitted: February 17, 2010 -
Accounting Fixed and Variable Costs
Fixed and Variable Costs Item: Raw Materials (cost for hamburgers) Total Annual Cost: 650 Item: Building Rent Total Annual Cost: 9000 Identify which cost item above is fixed and variable and why? What is the cost per unit of each? Suppose we increased our sales volume to 6000 units and then to 8000 units the following year (and are still within the relevant range), what would be the total annual cost and unit cost of
Rating:Essay Length: 418 Words / 2 PagesSubmitted: February 18, 2010 -
Choose a Current International Accounting Standard (ias) or International Financial Reporting Standard (ifrs).Briefly Summarise Its Provisions and Assess Whether the Standard Can Be Considered to Be Principles-Based or Rules-Based
Introduction There are mainly two accounting standards: principle-based and rule-based in the accounting system. This paperwork will chose one regulation in International Accounting Standard, which is covered the regulations on inventory. After the brief summary of IAS 2, there will be a discuss about the IAS 2’s characteristics. Summary of IAS 2 In summary, the objective of IAS 2 is to prescribe the accounting treatment for inventories. It provides guidance not only for determining the
Rating:Essay Length: 1,108 Words / 5 PagesSubmitted: February 18, 2010 -
Aspects of Experiential and Cognitive-Behavioral Family Therapy Applied - Family Systems Theory
1 Aspects of Experiential and Cognitive-Behavioral Family Therapy Applied Godzilla Family Systems Theory Monster University 2 Aspects of Experiential and Cognitive-Behavioral Family Therapy Applied Family therapy has traversed a varied and undulating path, while being influence by a multitude of psychological models. Ally& Bacon (1998a) describe various aspects of psychodynamic and humanistic theory, other individual psychology approaches, marriage counseling, child guidance, social psychology, group dynamics, and more in-depth foci on family structures and processes. Two
Rating:Essay Length: 1,967 Words / 8 PagesSubmitted: February 18, 2010 -
Management Theory & Practices (contemporary Approaches)
Management Theory & Practices “CONTEMPORARY APPROACHES” I. QUANTITATIVE MANAGEMENT Although Taylor introduced the use of science as management tool, but most organizations did not adopted the use of quantitative management until World War – II by military planners for defense & logistic problems. The approach helps managers make decisions by developing the formal mathematical models of the in hand problems. Computers have facilitated the development of scientific quantitative methods. EXAMPLES: - Statistical decision theory, breakeven
Rating:Essay Length: 878 Words / 4 PagesSubmitted: February 18, 2010 -
Advantages and Disadvantages of Historical Cost Accounting, Alternatives to Historical Cost Accounting
Advantages and disadvantages of historical cost accounting, alternatives to historical cost accounting 2.1 Introduction Accounting concepts and conventions as used in accountancy are the rules and guidelines by which the accountant lives. The historical cost accounting convention is an accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. The historical cost accounting is the situation in which accountants record revenue, expenditure
Rating:Essay Length: 1,230 Words / 5 PagesSubmitted: February 18, 2010 -
Gender Differences in Eyewitness Accounts
Gender Differences in Eyewitness Accounts RUNNING HEAD: GENDER DIFFERENCES Abstract In this study, we examined differences between males and females in the accuracy of their eyewitness accounts. The effects of gender will be explored. Thirty-seven college age students from Southern Connecticut State University were involved in eye witnessing an act of stealing by two perpetrators. The eyewitnesses were then asked to describe the characteristics of the perpetrators in two questionnaires. It was hypothesized that
Rating:Essay Length: 1,759 Words / 8 PagesSubmitted: February 19, 2010 -
Offender Theories
Probation Parole And Community Corrections Changes to probation and parole and Community Corrections system As the 20th century ends, probation as a correctional practice is in search of a philosophical and ideological foundation. There is a growing awareness both within and without the field that probation is not all that it could or should be. Administrators and practitioners sense that their profession faces a crisis of legitimacy and suffers from a lack of public support.
Rating:Essay Length: 1,322 Words / 6 PagesSubmitted: February 19, 2010 -
Accounting for Income Taxes
According to Accounting Theory: Contemporary Accounting Issues by Evans, accountants have developed two alternative approaches to accounting for income taxes, which are the cash method and the allocation method. The cash method is described as a simple and direct approach. The amount of income taxes actually paid for the year is reported on the Income Statement. The amount comes from the firm’s income tax return and fit is not adjusted in any way. Therefore, the
Rating:Essay Length: 1,244 Words / 5 PagesSubmitted: February 19, 2010 -
The Application of Schema Theory in Consecutive Interpretation
Abstract Schema theory, since firstly proposed in 1932, initially originated in cognitive psychology. It lays foundation for human beings to apprehend the outside world. In the past two decades, many researches have been done in the L2 learning from the perspective of schema theory. Inspired by the previous studies, this author decided to penetrate into the topic of the application of schema theory in consecutive interpretation. The findings of this thesis demonstrate the importance of
Rating:Essay Length: 3,930 Words / 16 PagesSubmitted: February 20, 2010 -
Theories of Philosophy
When we view the philosophy of mind we encounter many problems, the main being that although there are many theories on this topic it is impossible to prove any of them and thus this problem is still unresolved. How is it that we can understand more about the universe and science than ever before but do not understand what it is that enables us to understand, that is the mind? To answer this rather complicated
Rating:Essay Length: 254 Words / 2 PagesSubmitted: February 20, 2010 -
Theory of Forms
Introduction Plato expounded his Theory of Forms over a writing career of some forty years. The theory was being refined over this period and is never fully explained in any one dialogue. Thus, any explanation of the theory, involves piecing together fragments as they appear throughout Plato's writings, and recasting the earlier statements in the light of the metaphysical framework developed in the later works. General Statement of the Theory of Forms The theory basically
Rating:Essay Length: 614 Words / 3 PagesSubmitted: February 21, 2010 -
Stakeholder Theory Vs. Shareholder Theory
1. Stakeholder Theory vs. Shareholder Theory The Stakeholder Theory is defined as having three dimensions. The first dimension is that the stakeholders must contribute valued resources to the firm. The second dimension is how the stakeholders use these resources and the risks involved that could affect the success or failure of the firm and the relationship with that firm if it is terminated. The third dimension deals with the power that the stakeholders have within
Rating:Essay Length: 680 Words / 3 PagesSubmitted: February 21, 2010 -
What Is Wrong About Donald Black’s Theory of Law?
What is wrong about Donald Black’s theory of law? In his book on “The Behavior of Law” Donald Black attempts to describe and explain the conduct of law as a social phenomenon. His theory of law does not consider the purpose, value, impact of law, neither proposes any kind of solutions, guidance or judgment; it plainly ponders on the behavior of law. The author grounds his theory purely on sociology and excludes the psychology of
Rating:Essay Length: 730 Words / 3 PagesSubmitted: February 21, 2010 -
Learning Theory Home
Learning Theory is rooted in the work of Ivan Pavlov, the famous scientist who discovered and documented the principles governing how animals (humans included) learn. Two basic kinds of learning or conditioning occur: · Classical conditioning happens when an animal learns to associate a neutral stimulus (signal) with a stimulus that has intrinsic meaning based on how closely in time the two stimuli are presented. The classic example of classic conditioning is a dog's ability
Rating:Essay Length: 493 Words / 2 PagesSubmitted: February 21, 2010 -
Independent Reading Accountability on Pirates!
IRA 1. The Pirates! In an Adventure with Scientists. Gideon Defoe. Published in 2004. 2. The Pirate Capitan bears no other name than that. He his said to be one of the most feared pirates on the sea but also has a sentimental side that shows in amazing moments of glory. He is loved by his crew and loves them equally back. The biggest fear that haunts the Pirate Capitan is losing his famous and
Rating:Essay Length: 596 Words / 3 PagesSubmitted: February 22, 2010 -
The Canadian Economy- Smith or Marx Theory?
The economic concepts that were visualized by Adam Smith and Karl Marx lead to the idea that Canada fits towards both quite well. Their concepts are reflected quite clearly in the economic situation of Canada, and the theories of both can be applied. In a way, both Marx and Smith would be pleased with the economy of Canada, as it lends to their ideas and presents a positive economy for Canadian residents. While some
Rating:Essay Length: 1,258 Words / 6 PagesSubmitted: February 22, 2010 -
The Keynesian Theory
Keynesian Theory The Great Depression can be greatly understood by the Keynesian Theory. It is actually crucial to understanding the Great Depression. To begin, when the Great Depression hit worldwide, it fell on economists to explain it and devise a cure. Most economists were convinced that something as large and intractable as the Great Depression must have complicated causes. Keynes came up with an explanation of economic slumps that was surprisingly simple. In fact, when
Rating:Essay Length: 290 Words / 2 PagesSubmitted: February 23, 2010 -
Overview of Accounting
Running head: Overview of Accounting Overview of Accounting Kristie Richards MBA 503 University of Phoenix September 10, 2007 Overview of Accounting In the following informational presentation I will be explaining the differences of financial reports. I will also explain how ethical business decision making is used in financial reporting. Financial Statements Accountants, shareholders, stock brokers, financial managers, and CEO’s, to name a few use several financial statements to relate to how well a company is
Rating:Essay Length: 1,129 Words / 5 PagesSubmitted: February 24, 2010 -
Accountancy
Financial statements (or financial reports) are formal records of a business' financial activities. These statements provide an overview of a business' profitability and financial condition in both short and long term. There are four basic financial statements:[1] 1. Balance sheet: also referred to as statement of financial condition, reports on a company's assets, liabilities and net equity as of a given point in time. 2. Income statement: also referred to as Profit or loss statement,
Rating:Essay Length: 1,508 Words / 7 PagesSubmitted: February 24, 2010 -
Kogut and Zander’s Theory of Evolutionary Theory Versus Internationalization Theory
Introduction There are many theories given by different group of researchers about the existence of multinational enterprises or MNE's. According to John Cantwell, it was in the 1970's and 1980's that many theories on MNE's were proposed. These theories were either general theories of MNE's which were called the main institution for international production or the theories on foreign direct investment, the means by which international production is done ( Pitelis, Christos N. and Sugden,
Rating:Essay Length: 2,103 Words / 9 PagesSubmitted: February 24, 2010 -
Motivation Theories
Introduction If I ask any person who is successful in whatever he or she is doing what motivates him/her, very likely the answer will be "goals". Goal setting is extremely important to motivation and success. We are still students but almost everybody of us has been working somewhere. I have few simple questions for you. So what motivates you? What do you expect from your current position? What do you think are the most important
Rating:Essay Length: 1,203 Words / 5 PagesSubmitted: February 25, 2010 -
Feminist Theory in Chinese Ghost Stories and Fox Tales
Feminist Approach to Chinese Ghost Stories While the role of women in China has changed drastically, the history of Chinese women's studies is clearly based in repression and servitude. Today the women of communist China have gained equality but this liberation has slowly evolved from a history of oppression. When examining the significance of women in the Chinese culture, and their role in the society both past and present it is important to consider the
Rating:Essay Length: 801 Words / 4 PagesSubmitted: February 25, 2010 -
Intelligent Design Theory in Public School
Intelligent Design Theory in Public School Intelligent design holds that the universe is so complex that it must have been created by a higher power. The Kansas Board of Education voted that students will be expected to study doubts about modern Darwinian Theory. The board said high school students should be told that aspects of widely accepted evolutionary theory are controversial (Washington Post, 2005). I am a proponent of the Kansas Board of Education teaching
Rating:Essay Length: 368 Words / 2 PagesSubmitted: February 25, 2010 -
Theory of Ecological Literacy
In the article “Ecological Literacy: Education and the Transition to a Postmodern World,” David Orr (1992) presents his argument about the lack of emphasis on ecological literacy by our education system and how this discrepancy can be bad for society as a whole. Orr (1992) precedes his argument with an explanation of ecological literacy, and its importance in the lives of all people. He claims that just as regular literacy and mathematical skills are vital
Rating:Essay Length: 1,255 Words / 6 PagesSubmitted: February 25, 2010