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Critical Financial Accounting Problems
From the complexity of today's business world and its daily transactions has come a proliferation of new accounting standards. The Financial Accounting Standards Board has weighed …
Performance Results of Multinationality
Multinationality, or the degree of internationalization, has favorable financial results and implications. Highly valued by the market as a hidden asset, multinationality is …
Inquiry and Accounting
In an important and innovative contribution to the scholarship of accounting theory, Ahmed Belkaoui presents new ways of thinking about the practices, problems, and directions of …
Behavioral Management Accounting
Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its …
International Accounting and Economic Development
A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, …
Judgment in International Accounting
Belkaoui offers a thorough examination of the various factors that affect the judgment/decision process in an accounting setting. As the author notes at the outset, an appreciation …
Value Added Reporting
A new form of accounting statement--the value added statement--is gaining popularity in the corporate annual reports of the largest companies in the United Kingdom. This new …
The Nature and Consequences of the Multidivisional Structure
Riahi-Belkaoui argues that the multidivisional organizational structure is far superior to the standard, functional form of corporate organization. The M-form overcomes the …
Human Information Processing in Accounting
Ahmed Belkaoui focuses on the contributions human information processing research can make in the study of accounting decision-making. Both a review and synthesis of the current …
Earnings Measurement, Determination, Management, and Usefulness
Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement …
Accounting in the Dual Economy
In recent years, the accounting profession has been faced with a number of unresolved problems. One of the most crucial has been the failure to distinguish between two separate …
Significant Current Issues in International Taxation
Multinational corporations face different tax systems in different countries that require careful tax planning. A systematic approach is needed to minimize and avoid unnecessary …