PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2006 | nr 1 | 335--359
Tytuł artykułu

Analysis of Financial Results: a Theoretical Discussion with an Empirical Example

Autorzy
Warianty tytułu
Języki publikacji
EN
Abstrakty
Zaprezentowano dwie specyficzne teorie rachunkowości: księgowość memoriałową i kameralną, tworzące odpowiednio podstawy rachunku wynikowego i finansowego. Przedstawiono empiryczną analizę wyniku finansowego samorządów lokalnych, zaliczaną do podstaw rachunkowości kameralnej. Analiza ta została zaproponowana organizacjom rządowym i przedsiębiorstwom jako praktyczna pomoc przy analizowaniu ich rozwoju finansowego.
EN
The paper presents two specific accounting theories, namely commercial (accrual) accounting and cameral accounting, forming the basis of performance accounts and financial (money) accounts, respectively. Based upon the argument that a financial (money) analysis should be added to a performance analysis, the cameral accounting theory is offered to accounting researchers for use as a theoretical reference framework, supplementing the commercial (accrual) accounting framework. Moreover, after presenting an empirical analysis of the financial results of a local government, fitting into the framework of cameral accounting, this particular analysis is offered to governmental organizations and business enterprises, if they want some practical guidance for how to analyse their financial (money) development. (original abstract)
Rocznik
Numer
Strony
335--359
Opis fizyczny
Twórcy
Bibliografia
  • American Accounting Association (AAA), Statement of Accounting Theory and Theory Acceptance (1977).
  • American Institute of Certified Public Accountants (AICPA), Objectives of Financial Statements (New York, 1973)
  • American Institute of Certified Public Accountants (AICPA), Objectives of Financial Statements, Vol. 2, Selected Papers (New York, 1974).
  • Argyris, C, Putnam. R. and McLain Smith, D., Action Science (San Francisco: Jossey-Bass, 1985).
  • Birnberg, J.G., The role of accounting in financial disclosures, Accounting, Organizations and Society (1980), pp. 71-80.
  • Chan, J.L., Government Accounting: An Assessment of Theory, Purposes and Standards, Public Money and Management (2003), 23 (1), pp. 13-20.
  • Edwards, E.O. and Bell, P.W., The Theory and Measurement of Business Income (University of California Press, 1961).
  • Gjesdal, F., Stewardship accounting controlling informational externalities (Stanford University: Ph.D. thesis, 1978).
  • Ijiri, Y., The Foundations of Accounting Measurement (Englewood Cliffs. N.J.: Prentice Hall, 1967).
  • Ijiri, Y., The Theory of Accounting Measurement (American Accounting Association, 1975),
  • Ijiri, Y., Triple-Entry Bookkeeping and Income Momentum (SAR No. 18) (Sarasota, Fla.: American Accounting Association, 1982).
  • Jönsson, S., Eliten och normerna. Drifkräfter i utvecklingen av redovis-ningspraxis (Lund: Doxa, 1985).
  • Kam, V.K., Accounting Theory (New York: John Wiley & Sons, 1990).
  • Kinserdal, A., Finansregnskap med analyse. Del 1 (Oslo: Cappelen Akade-miskForlag, 11. utgave 1998).
  • Kosiol, E., Buchhaltung und Bilanz (Berlin: Walter de Gruyer & Co., 1967).
  • Lee, T.A., Towards a Theory and Practice of Cash Flow Accounting (New York and London: Garland Publishing, Inc., 1986).
  • Lindblom, C, The Science of "Muddling Through", Public Administration Review (1959), pp- 79-88.
  • Lüder, K. and Jones, R. (eds), Reforming Governmental Accounting and Budgeting in Europe (Frankfurt am Main: Fachverlag Moderne Wirtschaft, 2003).
  • Mellemvik, F., Behandling av lán i kommunale regnskaper. Oslo: Universi-tetsforlaget, 1987) (Norges Handelshoyskole: Hoyere avdelings utredning, 1985).
  • Mellemvik, F., Kommuneregnskapets rikdom. Om regnskapets funksjoner i samspillet mellom en kommune og dens finansielle institusjoner (Norges Handelshoyskole: Doktoravhandling, 1989).
  • Mellemvik, F. and Monsen, N, Divergency, exploration and exploitation: development of annual reports in Norwegian local governments (Stiftelsen forsamfunns- og næiringslivsforskning: SNF-Working Paper No. 11, 1993).
  • Mellemvik, F., Monsen, N. and Olson, O., Functions of accounting - a discussion, Scandinavian Journal of Management (1988), pp. 101-119.
  • Mellemvik, F. and Olson, O. (red), Regnskap i forandring. Utvikling, spredning og bruk av kommuneregnskap. Oslo: Cappelen Akadeinisk For-lag, 1996).
  • Monsen, N, Behandling av anleggsmidler i kommunale regnskaper. Oslo: Universitetsforlaget (1987)(Norges Handelslioyskole, Hoy ere avdelings utredning, 1985).
  • Monsen, N, Regnskap i politikken? Om ärsrapportens funksjoner for en kommune og dens toppledelse (Bergen: Fagbokforlaget, 1993) (Norges Handelshoyskole: Doktoravhandling, 1989).
  • Monsen, N., Cameral accounting and cash flow reporting: some implications for use of the direct or indirect method, The European Accounting Review (2001a), 10(4). pp. 705-724.
  • Monsen, N., Utvikling av kommuneregnskapet: om pävirkning fra kameral-istens og kjopmannens bokforingsmetoder, Beta (2001b),l, pp. 6-34.
  • Monsen, N., The case for cameral accounting, Financial Accountability & Management (2002), 8(1), pp. 39-72.
  • Monsen, N., Developing cameral accounting. Beta (2004), 2, pp. 8-24.
  • Monsen, N. and Nasi, S., Local governmental accounting in Finland and Norway: a historical note on cameralism. Research in Governmental and Nonprofit Accounting (1996), p. 259-2274.
  • Monsen, N. and Wallace, W.A., Evolving financial reporting practices: a comparative study of the Nordic' Countries harmonization efforts, Contemporary Accounting Research (1995), 11(2), pp. 973-997.
  • Mülhaupt, L., Theorie und Praxis des öffentlichen Reclinungswesens in der Bundesrepublik Deutschland (Baden-Baden: Nomos Verlagsgesellschaft, 1987).
  • Oettle, K., Cameralistics, in Grochla, E. and Gaugier, E. (eds) Handbook of German Business Management (Stuttgart: C.E. Poeschel Verlag, 1990), pp. 345-354.
  • Olsen, R.H., Regnskap i maktsenteret - en Studie av kommunalräders holdning til det tradisjonelle kommunale ärsoppgjoret (Oslo: Universitetsforlaget, 1987).
  • Olsen, R.H., Ärsrapportering og politikk. Konsekvenser av brukerorientert forandring av ärsrapporteringen i Bergen kommune (Norges Handelslioyskole: Doktoravhandling, 1990).
  • Olson, O., Ansvar och Ändamäl - om utveckling och användning av ett kommunalt ekonomisystem (Karlshamn: Doxa, 1983).
  • Olson, O. (red.), Kommunal ärsrapportering - om utviklingen til nä og et alternativ (Oslo: Bedriftsokonomens forlag, 1987).
  • Polesie, T, Action and reaction - decisive factors in developing accounting practice, Scandinavian Journal of Management (1981), 6(2), pp. 167-174.
  • Rosenfield, P., Stewardships, in American Institute of Certified Public Accountants (AICPA), Objectives of Financial Statements, Vol. 2, Selected Papers (New York. 1974), pp. 123-140.
  • Walb, E., Die Erfolgsreclinung privater und öffentlicher Betriebe. Eine Grundlegung (Berlin: Industriverlag Spaeth & Linde, 1926).
  • Watts, R.L. and Zimmerman, J.L., Positive Accounting Theory (Englevvood Cliffs: Prentice Hall, 1986).
  • Wysocki, K., Kameraiistisches Rechnungswesen. Stuttgart (C.E. Poeschel Verlag, 1965).
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000157158160

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.