Accounting Information and Share Values

Accounting for Values in Design

Accounting and Information Systems

American Accounting Association (AAA). The association provides many resources for accounting educators. Publications include a quarterly electronic journal, Issues in Accounting Education [1], and a quarterly archived newsletter, Accounting Education News [2]. A Faculty Development section http://aaahq.org/facdev.cfm [3] links to resources in teaching, research/scholarship, practice, and servi...

A Fresh Look at Separation Algebras and Share Accounting

Separation Algebras serve as models of Separation Logics; Share Accounting allows reasoning about concurrent-read/exclusive-write resources in Separation Logic. In designing a Concurrent Separation Logic and in mechanizing proofs of its soundness, we found previous axiomatizations of separation algebras and previous systems of share accounting to be useful but imperfect. We adjust the axioms of...

Information to Share

Background: Being the first noneutherian mammal sequenced, Monodelphis domestica (opossum) offers great potential for enhancing our understanding of the evolutionary processes that take place in mammals. This study focuses on the evolutionary relationships between conservation of noncoding sequences, cis-regulatory elements, and biologic functions of regulated genes in opossum and eight vertebr...

Accounting information and managerial work

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which a...