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Resultados filtrados por Publicador: South African Journal of Economic and Management Sciences

‣ A comparison of ethical perceptions of earnings management practices

Jooste,Leonie
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2011 Português
Relevância na Pesquisa
46.071973%
In 1990, Bruns and Merchant (1990) surveyed earnings management practices and asked the readership of the Harvard Business Review to rate the acceptability of those practices. Prior to the Bruns and Merchant (1990) study, the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings management practices. Despite increased research focusing on business ethics since 1990, there is little evidence that business schools and the profession are educating accountants about earnings management practices. Therefore, this study, similar to other studies, continues to use the Bruns and Merchant survey and compares the results of studies on students and business managers on earnings management practices. Students and business managers were surveyed at the Nelson Mandela Metropolitan University (NMMU) and these results were compared to four studies prior to the Sarbanes-Oxley Act 2002 in the US. The expectation will be of changes in attitudes towards earnings management since the financial scandals and passing the Act. Therefore...

‣ The management accounting vocational fallacy

Shuttleworth,Christina Cornelia
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/07/2014 Português
Relevância na Pesquisa
46.091465%
Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students' and accounting teachers' awareness of the CMA designation. This article reports on the results of first-year accounting students' perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers' awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

‣ A maturation model for project-based organisations - with uncertainty management as an ever-present multi-project management focus

Jerbrant,Anna
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2014 Português
Relevância na Pesquisa
46.09915%
The classical view of multi-project management does not capture its dynamic nature. Current theory falls short in its ability to explain how the management of project-based companies evolves because of their need to be agile and adaptable in a changing environment. The purpose of this paper is therefore to present a descriptive model that elucidates the maturation processes in a project-based organisation as well as to provide an enhanced understanding of multi-project management in practice. The maturation model illustrates the way the management of project-based organisations evolves between structuring administration and managing uncertainties, and emphasises the importance of active individual actions and situated management actions that have to be undertaken in order to coordinate, synchronise and communicate the required knowledge and skills. The outcomes primarily reveal that, although standardised project models are used and considerable resources are spent on effective project portfolio management, the way information and communication are dealt with is vitally important in the management of project-based organisations. This is particularly true of informal and non-codified communication.