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Türkçe Kitap Ve Süreli Yayınlar
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Resmi Gazete
YÜRÜTME VE İDARE BÖLÜMÜ
BAKANLAR KURULU KARARLARI
2008/13984 Türkiye Radyo-Televizyon Kurumu Yönetim Kurulu Başkan ve Üyeliklerine Verilecek Ücretlere Dair Karar
2008/14009 Çanakkale Onsekiz Mart Üniversitesi Rektörlüğüne Bağlı Olarak Gökçeada Uygulamalı Bilimler Yüksekokulu Kurulması Hakkında Karar
2008/114010 Zonguldak Karaelmas Üniversitesi Rektörlüğüne Bağlı Olarak Güzel Sanatlar Fakültesi Kurulması Hakkında Karar
BAKANLIĞA VEKÂLET ETME İŞLEMİ
— Milli Eğitim Bakanlığına, Adalet Bakanı Mehmet Ali ŞAHİN’in Vekâlet Etmesine Dair Tezkere
ATAMA KARARLARI
— Devlet Bakanlığı ve Başbakan Yardımcılığı, Adalet, Dışişleri, Sağlık, Tarım ve Köyişleri, Çalışma ve Sosyal Güvenlik ile Çevre ve Orman Bakanlıklarına Ait Atama Kararları
İDARİ BAĞLILIĞIN DEĞİŞTİRİLMESİ KARARI
— İdari Bağlılığın Değiştirilmesine Dair Karar
TEBLİĞLER
— Mecburi Standard Tebliğinde Değişiklik Yapılmasına Dair Tebliğ
— İşkolu Tespit Kararı (No: 2008/57)
— İşkolu Tespit Kararı (No: 2008/58)
— İşkolu Tespit Kararı (No: 2008/59)
— 2008 Yılı Temmuz Ayına Ait Yatırım Teşvik Belgeleri Listesi
— 2008 Yılı Temmuz Ayında Yabancı Sermayeli Firmaların Yatırımları İçin Verilen Yatırım Teşvik Belgeleri Listesi
Yabancı Kitap Ve Süreli Yayınlar Accounting, Organizations and Society
Volume 30, Issue 1, Pages 1-98 (January 2005)
Globalization and the coordinating of work in multinational audits Pages 1-24
Michael Barrett, David J. Cooper, Karim Jamal
Abstract
This paper examines how the processes of coordinating a multinational audit impacts, and is effected by, the structuration of globalization. Using a detailed field study of an audit involving multiple locations, we argue that the coordination of work in
multinational firms links the local and the global in a dialectical manner. In particular, we analyze the relationship between the global and the local through an examination of
global systems, as well as the importance of trust and professional identity in the coordination and management of the multisite audit. Our study suggests two key globalizing tendencies associated with reflexivity in audit––the increased risk of litigation and the commercialization of the audit industry. These changes are intimately linked at the work practice level to changes in documentation, new technologies and methodologies, and a diversification in business advisory services requiring new skills and client relationships. We discuss the implications of these changes for the future of auditing, audit work and large audit firms.
A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research
Pages 25-65 R. A. Bryer
Abstract
An important debate neglected by accounting historians concerns the existence, origins and significance of the British Industrial Revolution (BIR). A key problem is explaining why Britain was such a technologically creative society. Part one uses accounting ideas to explain Marx's theory that industrial capitalism first appeared in Britain and was revolutionary because it took control of production to maximise the rate-of-return on capital employed. Part two shows that accumulating evidence of the use of modern management accounting by leading firms during the BIR supports Marx's view that it was a capitalist revolution in his sense. Part three argues that the accounting history of Boulton and Watt supports the hypothesis that the capitalist mentality and accounts drove revolutions in the technical and social relations of production during the BIR.
Part four re-examines other well-known key sites for the study of accounting history and argues that these cases support the hypothesis that the primary cause of variations in accounting during the BIR was variations in the social relations of production. The paper makes suggestions for further research and concludes that, by thoroughly testing Marx's theory, accounting historians can make an important contribution to a major historical debate.
Article Outline
• Introduction: the potential of accounting history as history––can it help us explain the BIR?
• Marx's theory of the BIR
• Marx's theory of the transition to capitalism
• Marx's manufacturing and industrial revolutions
• In search of industrial capitalists
• Capitalist accounting during the BIR
• Transitional manufacturing accounts
• Full product costs
• The rate-of-return on capital
• Capital and revenue
• Depreciation accounting
• Standard costs and the integration of financial accounting and cost accounting
• Concluding comments
• Boulton and Watt: a case study of the transition from the formal to the real subsumption of labour under capital
• Boulton and Watt's capitalist vision
• From formal to real subsumption
• Accounting for productive labour
• Accounting for overheads
• Conclusions
• Explaining variation in the sophistication of accounting
• New mills and New Lanark
• The ‘paradoxical' case of the Carron company
• Accounting and innovation
• Concluding comments
• Acknowledgements
• References
Discretion and bias in performance evaluation: the impact of diversity and
Pages 67-80 Frank Moers
Abstract
This paper examines the impact of performance measure diversity and the use of
subjective performance measures on performance evaluation bias. The empirical results indicate that both performance measure diversity and subjectivity are positively related to performance evaluation bias. More specifically, I find that the use of multiple objective performance measures and the use of subjective performance measures are related to more compressed performance ratings and more lenient performance ratings, which could result in problems in personnel decisions and future incentives.
Article Outline
• Introduction
• Theory and hypothesis development
• Diversity, subjectivity and incentives
• Diversity, subjectivity and performance evaluation bias
• Hypotheses
• Research method
• Research site
• Incentive plan
• Data
• Measurement issues and empirical specification
• Results
• Additional tests
• Discussion and conclusion
• Acknowledgements
• References
Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics
Pages 81-98
Alan Lowe, Joanne Locke
Abstract
This paper reports the results of a web-based perception study of the ranking of peer reviewed accounting journals by UK academics. The design of the survey instrument allows an interactive selection of journals to be scored. The web-based format is unique in that it also includes a step in which respondents classify the journals according to methodological perspective (paradigm). This is depicted graphically in the paper in a bubble diagram that shows the “positioning” of journals according to perceptions of both paradigm and quality.
Article Outline
Introduction
Literature review and method E-mail survey approach Web-based survey instrument Paradigm' classification for journals Journals to be scored
Analysis and findings
Characteristics of the survey sample Journal scoring
Comparison with Brinn et al. (1996) Analysis by seniority and research interest Concluding comments
Acknowledgements
Appendix A. Survey instrument
Appendix B. Definitions provided in survey instrument at information icons_ as pop- up text boxes
B.1. Quality
References
