The aim of this paper is to develop and demonstrate a theory of constraints (TOC) model that utilizes TOPSIS method in estimating the priority of each product in a multiproduct constraint resource environment. The decision model compares four alternatives: Standard cost accounting, Standard Theory-OfConstraints (TOC), LP analysis and our own solution. The numerical results show that the propose...

Financial accounting standard setting involves making choices among alternative accounting methods. Accounting methods are multidimensional in nature, and each has many attributes which may be relevant for making a choice. The latest attempt to articulate relevant attributes appears in Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information (FASB ...

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

The paper analyzes proposed accounting for financial instruments, specifically the practice of a debtor reducing the carrying value of debt and recognizing a gain as the debtor's own credit quality deteriorates. A numerical example based on Boston Chicken in 1997 shows how several common ratios provide opposite signals under current versus proposed accounting. A discussion of the example raises...

the goal of the present research is to investigate relationship between organizational culture and management accounting methods in firms in tehran stock exchange. data collection tools were a standard organizational culture questionnaire by hofstede and a researcher made questionnaire about management accounting. the statistical society for this research involves financial managers and account...

I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process. The capital markets research topics of current interest to researchers include tests ...

Purpose: The purpose of this research is to identify the accounting treatments for drilling and development expenses in Iraqi oil companies according unified system, indicate extent compatibility difference treatment between system International Financial Reporting Standard IFRS 6. Theoretical framework: industry includes many activities operations, starting from exploration operations through ...

Prior to 1850, accounting information was used routinely by owner/ managers in two large, integrated manufacturing environments in the United States the Lowell cotton textiles mills and the Springfield Armory. In the textiles mills, accounting costs were assigned to products and product lines to facilitate make-or-bw, product pricing, and factory site selection decisions. At Springfield, produc...