An Accounting Honours university essay (2006)
Are employees really ‘assets’? If so, how do we value them? These questions have been surrounding accounting academics for decades. Over previous decades, the debate associated with them has produced a body of literature which attempts to answer these questions through introducing models on employee valuation. This is where the motivation of this paper comes from. The purpose of this paper is to also answer these questions but not by introducing a new model to add to the current bulk of them. Instead, this paper aims to provide original answers to these questions through providing a brief review of the past literature on the subject (from recent decades and from the Western world) and then by analysing it in-depth. Thus, the research of this paper is secondary in nature.
In terms of structure, first, there is an examination of how employees can be viewed as assets. Secondly, there is a display of numerous models for accounting for employees as assets. Thirdly, there is an analysis of all previous material, which also answers the two questions above.
Are employees really ‘assets’? If so, how do we value them? These questions have been surrounding accounting academics for decades. Over previous decades, the debate associated with them has produced a body of literature which attempts to answer these questions through introducing models on employee valuation. This is where the motivation of this paper comes from. The purpose of this paper is to also answer these questions but not by introducing a new model to add to the current bulk of them. Instead, this paper aims to provide original answers to these questions through providing a brief review of the past literature on the subject (from recent decades and from the Western world) and then by analysing it in-depth. Thus, the research of this paper is secondary in nature.
In terms of structure, first, there is an examination of how employees can be viewed as assets. Secondly, there is a display of numerous models for accounting for employees as assets. Thirdly, there is an analysis of all previous material, which also answers the two questions above.
An Accounting Honours university essay (2006)
The purpose of this paper is to prove that there are, in fact, certain determinants for a company’s choice of auditor (in terms of its size) which are consistent with the company’s attributes – in the East as well as in the West. Sure, some part of the decision may be left to chance or random factors but there are always certain factors (linked to the company’s attributes) that affect it. For example, a small company will tend to use a small or medium-sized auditor because that is all they can afford whereas a large company will tend to use a large one because they can easily afford to. It also shows a common belief that the larger and ‘more established’ the auditor is, the better it is in terms of quality. Empirical research already proves this ‘belief’ - but only in the West, and examples of it are given in the next section. This paper shows how the audit world in the East functions in a similar way even though it is not too well-understood by the West and even though many things are very different over there. For example, the ‘Big-4’ are not as dominant in their audit market since countless mergers have not occurred, as they did in the West.
An Accounting Honours university essay (2006)
The purpose of this research paper is to examine the overall effects of the 1984 public sector reforms on New Zealand’s public sector, economy and people. To start off with there is a brief history of NZ in the decades leading to the reforms and a description of what occurred during the reforms themselves. Then the Treasury Review Paper of 2001 is used to decipher both the positive and negative effects of the reforms on the public sector. This particular paper is used because it is a great source of information for this area. Two articles are then used to describe the overall effects on the economy, categorized according to macroeconomic measures. They were chosen because one is positive in view and the other is negative. After that, a detailed interview of five New Zealanders (all with different backgrounds) who lived in NZ during the reforms is used to evaluate the effects of the reforms on the NZ people. Lastly, an integrated summary and conclusion will be presented to neatly wrap everything up.
An Accounting Honours university essay (2006)
Triple bottom line reporting (TBLR) is no longer just seen in magazine articles or university textbooks. It is there in practice throughout the Western world. However, New Zealand appears to be behind in its practice of it. Why is this? The purpose of this paper is to provide a logical answer to this question and also contribute further analysis into the subject area. Therefore, the research of the paper is secondary in nature.
The paper is structured by first providing a general background on TBLR. Secondly, there is a description of where NZ stands in its current practice of TBLR compared to that of other major Western nations, showing that it is behind. Thirdly, there is an analysis of why this is the case which includes statements from famous academics on how ‘effective’ TBLR has really been in the past. This section includes the author’s opinion on what should be done, on a national and global scale, to improve TBLR and link it with ethical conduct. A conclusion then closes the paper.