Past studies have recognised that a country's accounting system, including disclosure requirements and practice, does not develop in a vacuum but is shaped by a number of influences. Although several studies have been undertaken to identify factors affecting disclosure in various countries including Jordan, disclosure in compliance with all related and relevant International Accounting Standards (IAS), factors influencing disclosure in compliance with IAS and the financial consequences of increased disclosure in compliance with IAS have not been explored. This research therefore has looked at the development of disclosure in compliance with all related and relevant IAS, the factors influencing disclosure in compliance with IAS and the financial consequences of increased disclosure in compliance with IAS in Jordan. The investigation concentrated on the empirical analysis of- 1) The impact of IAS adoption on the Jordanian Industrial Companies (JIC) listed on Amman Stock Exchange (ASE) extent of disclosure over the period 1995-2000, and: 2) The impact of five company-specific factors (company size, audit firm, industry type, profitability, and capital structure) on the extent of disclosure in compliance with IAS of JIC overt he period 1995-2000, and: 3) The financial consequences of adopting IAS, more specifically the impact of adopting IAS on systematic risk, unsystematic risk, risk premium, cost of equity capital, and share price volatility of JIC listed on ASE over the period 1996-2000. The development of accounting reporting and regulations in Jordan in connection with the country economy development was reviewed by highlighting the reasons forced toward adopting the IAS through the Companies Act and Amman Stock Exchange requirements. Such a review provides relevant background to the issue to be investigated in this study. A survey of accounts of 50 JIC over the period 1995-2000 was undertaken to investigate the influence of the IAS on the extent of disclosure in Jordan. In this investigation, the selected companies' extent of disclosure in compliance with the IAS over the years was examined by conducting both parametric and nonparametric tests. The impact of company-specific factors, on the other hand, was assessed by looking at the association between selected factors and the extent of disclosure in compliance with IAS in the annual reports of all JIC that met the criteria required over six differenty ears (1995,1996,1997,1998,1999a, nd2 000). Both univariate (parametric and non-parametric statistics) and multivariate( multiple regression) analyses were carried out in testing the significance of the association. As far as the financial consequences are concerned, the study investigated the impact of adopting the IAS on the JIC systematic risk, unsystematic risk, risk premium, cost of equity capital, and share price volatility over five different years (1996,1997,1998,1999, and 2000). For such an investigation, the Capital Asset Pricing Model (CAPM) and the Market Model were employed. In this investigation, the selected companies' systematic risk, cost of equity capital, and share price volatility over the years was examined by conducting both parametric and non-parametric tests. The selected companies' unsystematic risk, however, was investigated by conducting the F-test. In addition, clearly it could be argued that the change in the cost of equity capital as a financial consequence of adopting the IAS might be influenced by other factors, namely: business risk and financial risk. Multivariate (multiple regression) analyses were carried out, therefore, in testing the significance of the association between the cost of equity capital and the extent of disclosure in compliance with IAS after controlling for the variables business risk and financial risk. The study results revealed that although the adoption for the IAS started in the year 1998, the significant change in the extent of disclosure started before that year. As a consequence, it can be seen that there was a drift up in the extent of disclosure regarding the mandatory action in 1998 for implementing the IAS and not a jump up as was expected to be seen. The study has found that JIC were not fully adopting the IAS. Chosen company specific factors, therefore, were tested for possible explanation of the variation in the extent of disclosure in compliance with IAS. The results revealed that there were considerable variations in the extent of disclosure by JIC for each of the six years covered in this study. Company size and, to a lesser extent, audit firm and industry type appear to be the best explanatory variables in explaining differences in the extent of disclosure in compliance with IAS among JIC included in this study over the period 1995-2000 suggesting that JIC have been influenced by company-specific factors. Regarding the financial consequences of adopting the IAS, however, the systematic risk and cost of equity capital, to some extent, was found to be significantly influenced by the extent of disclosure in compliance with IAS of JIC. Such an influence is described as a'cumulative' influence. Whereas, it has not been found that unsystematic risk, and share price volatility was significantly influenced by the adoption of IAS.

No abstract available. / Thesis (M.A.)-University of Durban-Westville, 2002.

There is growing concern that a widespread perception of accounting and accountants is discouraging individuals with the required skills and capabilities from entering the accounting profession. At the same time, an inappropriate perception may be attracting those who lack the required skills and capabilities. Research suggests that not only are perceptions of accounting and accountants very negative but that they may also be inaccurate and difficult to change. This thesis applies social psychology theory on stereotyping to assist in identifying why these perceptions are resistant to change. Stereotype theory suggests that strategies for changing perceptions are dependent on how and why the perceptions were formed. Through a questionnaire, this study sought to identify the perceptions and through interviews and focus groups, how and why they were formed. A questionnaire, interviews and focus groups were used to collect data from sixty-five people from four distinct groups. These groups included the general public, users of accounting services, young people making career decisions, and accountants themselves. Additional data was collected from a further three accounting educators. The application of stereotype theory has assisted in explaining why common perceptions of accounting and accountants have been so resistant to change and in identifying suitable intervention strategies. This study found that the perceptions people have of accounting and accountants are inaccurate. They are either too specific and hence unnecessarily restrictive and limiting, or alternatively the perceptions are so abstract and lacking in specificity that they are absorbed into a broader level category. In the first instance, a single experience is overgeneralised to represent a participant‟s understanding of accounting. In the second instance, accounting is overgeneralised to represent all activity of the broader category label. That the accounting profession, in general, has appeared to make little effort to correct these inaccurate perceptions and has failed to disseminate more widely the findings from academic research is of concern. Overgeneralised perceptions of accounting and accountants were found to be resistant to change for a number of reasons. Participants who created a very broad category label to represent their abstract understanding of accounting usually lacked the motivation and/or cognitive capacity to add specificity to their understanding. On the other hand, participants who based their perceptions of accounting on single exemplar models lacked an understanding of the skills and capabilities that accountants possessed and how these competencies could serve them. The influence of the high school curriculum was a further reason that perceptions were resistant to change. When members of the wider community had studied accounting at high school, their understanding of accounting was narrowly focused on the scorekeeping role of accounting. The perceptions of people who had studied accounting at high school, both currently and in the past, were the most resistant to change. The following interventions to change the perceptions people have of accounting and accountants are proposed. First it is necessary for the professional associations to articulate clearly the advice from the academic community on how the role of accountants and the nature of accounting have changed and to increase the awareness of these changes among their members. It is then necessary to communicate this information to the public by aligning the diverse range of accounting outputs with individual goals while explaining how accountants‟ training has changed to accommodate these more diverse roles. Finally, it is necessary to reconsider how accounting should be taught at high school, providing less emphasis on the scorekeeping role of accountants and increasing the emphasis on how accounting impacts everyday life.

The problem in this descriptive study was to identify and investigate thinking styles used by introductory accounting course students (N=223) at the Hong Kong Baptist University, offering undergraduate honors degrees (three-year institution) and College of International Education - the Hong Kong Baptist University, offering associate degrees (two-year institution), by applying the Sternberg-Wagner Thinking Styles Questionnaire. 253 questionnaires were distributed to introductory accounting course students. 234 questionnaires were returned, of which 11 questionnaires were incomplete. The data were analysed using descriptive statistics, box plots, one-way analysis of variance and Van der Waerden procedures. The probability level used is 0.05. The responses to the Sternberg-Wagner Thinking Styles inventory revealed numerous differences between sub-scale scores when students were compared by school attended, major field of study, gender, age, and different accounting majors status (i.e., two-year or three-year institution). Five hypotheses were tested using data obtained from the questionnaire. / The dominant Thinking Styles identified for accounting majors indicated an individual very similar to that described be researchers using the Kolb Learning Style Instrument and the Myers-Briggs Type Indicator in research of accounting professionals and accounting students. / It is postulated that thinking styles may be an important concept in improving accounting education, and possible future development of individual's intellectual skills necessary for success in the accounting profession. Research in the cognitive process science and opportunities for the improvement in teaching and assessment are briefly discussed. The theory of thinking styles shows promise for understanding cognitive processes and improvement in accounting education. / Thesis (PhDBusinessandManagement)--University of South Australia, 2005.

No description available.

No description available.

No description available.

Title page, table of contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / This study aims to establish a discernible typology of manufacturing firms that adopt and rely on combined features of management accounting systems and practices/techniques in Malaysia. In particular, a systems approach employing cluster analysis is used to determine the existence of a management accounting typology of firms. Using this empircially derived cluster solution, the further aims of the study are to identify which typological group is better perfroming, based on a weighted average measure of performance of member firms in each Management accounting system (MAS)/Management accounting techniques (MAPT)-type group. The final aims is to model and test a set of predictors of the better and weaker performing MAS/MAPT-type groups of firms. --p. xvi. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1278431 / Thesis (Ph.D.) -- University of Adelaide, School of Commerce, 2007

There is growing concern that a widespread perception of accounting and accountants is discouraging individuals with the required skills and capabilities from entering the accounting profession. At the same time, an inappropriate perception may be attracting those who lack the required skills and capabilities. Research suggests that not only are perceptions of accounting and accountants very negative but that they may also be inaccurate and difficult to change. This thesis applies social psychology theory on stereotyping to assist in identifying why these perceptions are resistant to change. Stereotype theory suggests that strategies for changing perceptions are dependent on how and why the perceptions were formed. Through a questionnaire, this study sought to identify the perceptions and through interviews and focus groups, how and why they were formed. A questionnaire, interviews and focus groups were used to collect data from sixty-five people from four distinct groups. These groups included the general public, users of accounting services, young people making career decisions, and accountants themselves. Additional data was collected from a further three accounting educators. The application of stereotype theory has assisted in explaining why common perceptions of accounting and accountants have been so resistant to change and in identifying suitable intervention strategies. This study found that the perceptions people have of accounting and accountants are inaccurate. They are either too specific and hence unnecessarily restrictive and limiting, or alternatively the perceptions are so abstract and lacking in specificity that they are absorbed into a broader level category. In the first instance, a single experience is overgeneralised to represent a participant‟s understanding of accounting. In the second instance, accounting is overgeneralised to represent all activity of the broader category label. That the accounting profession, in general, has appeared to make little effort to correct these inaccurate perceptions and has failed to disseminate more widely the findings from academic research is of concern. Overgeneralised perceptions of accounting and accountants were found to be resistant to change for a number of reasons. Participants who created a very broad category label to represent their abstract understanding of accounting usually lacked the motivation and/or cognitive capacity to add specificity to their understanding. On the other hand, participants who based their perceptions of accounting on single exemplar models lacked an understanding of the skills and capabilities that accountants possessed and how these competencies could serve them. The influence of the high school curriculum was a further reason that perceptions were resistant to change. When members of the wider community had studied accounting at high school, their understanding of accounting was narrowly focused on the scorekeeping role of accounting. The perceptions of people who had studied accounting at high school, both currently and in the past, were the most resistant to change. The following interventions to change the perceptions people have of accounting and accountants are proposed. First it is necessary for the professional associations to articulate clearly the advice from the academic community on how the role of accountants and the nature of accounting have changed and to increase the awareness of these changes among their members. It is then necessary to communicate this information to the public by aligning the diverse range of accounting outputs with individual goals while explaining how accountants‟ training has changed to accommodate these more diverse roles. Finally, it is necessary to reconsider how accounting should be taught at high school, providing less emphasis on the scorekeeping role of accountants and increasing the emphasis on how accounting impacts everyday life.

Title page, table of contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / This study aims to establish a discernible typology of manufacturing firms that adopt and rely on combined features of management accounting systems and practices/techniques in Malaysia. In particular, a systems approach employing cluster analysis is used to determine the existence of a management accounting typology of firms. Using this empircially derived cluster solution, the further aims of the study are to identify which typological group is better perfroming, based on a weighted average measure of performance of member firms in each Management accounting system (MAS)/Management accounting techniques (MAPT)-type group. The final aims is to model and test a set of predictors of the better and weaker performing MAS/MAPT-type groups of firms. --p. xvi. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1278431 / Thesis (Ph.D.) -- University of Adelaide, School of Commerce, 2007