Table of contents
The Future of Accounting Education
WARREN ALLENAs we enter a new millennium, the world we inhabit is experiencing great change, the likes of which, has seldom been witnessed during the period of mankind's dominate position on…
The Big‐5 in New Millennium: The Transition to Multidisciplinary Service Provision
Paul Andon, Clinton FreeAs the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing competitive…
Measurement and Imperialism in the ‘New Millennium’
Jane Andrewmillennium, n. Period of a thousand years, esp. that of Christ's reign on person on earth (Rev. xx.1–5); (fig.) period of good government, great happiness & prosperity. Hence ∼AL…
Needed: Better Accounting Concepts
Robert N. AnthonyMoney can flow accurately everywhere because the words used in transactions — from a deposit in a local bank to settling a debt in a far‐off country — have precise meanings. But…
Research Agendas for the New Millennium: Celebrating Methodological Diversity
Jane BroadbentAs the old century comes to an end and the new one begins, we can see a tendency to consider where we are as individuals, communities and nations. This is undertaken by both…
Thoughts on Management Accounting and Strategy
Michael BromwichI welcome the opportunity to write in the Millennium edition of the Pacific Accounting Review. The opportunity to write a non‐referred article is an added bonus. This allows me to…
Future Disclosures
Philip BrownIn my short lifetime, just the last 60 years of the millennium now ending, Homo sapiens has harnessed atomic energy for peaceful and not so peaceful means, built computers that at…
Management Accounting — Beyond 2000
Wai Fong Chua, Jane BaxterIn this essay we consider the future of management accounting in the new millennium. We draw on the themes of postindustrialism to highlight the major discontinuities emerging in…
Accounting Education in the New Millennium: The Internet Challenges
Roger Debreceny, Andy Lymer, G. Stevenson Smith, Clinton WhiteThe methodologies and the mode of delivery for accounting courses are undergoing dynamic changes as Internet‐based teaching techniques continue to expand into higher education…
The Managerial Roles of Accounting: A Value‐Adding Perspective for the New Millennium
Alan DunkConsiderable international attention is now focused on management accounting to deliver value‐adding services that facilitate effective decision making against the backdrop of…
The Future of Financial Reporting: Removing It from the Shadows
Thomas Dyckman, Stephen ZeffFuture developments in financial reporting, we believe, will need to be in the form of expansions beyond the basic financial statements, as we now know them. Any meaningful reform…
Accounting, Transparency and the Culture of Spin: Re‐Orientating Accounting Communication in the New Millennium
Sonja Gallhofer, Jim Haslam, STEPHEN MORROW, Robin SydserffAccounting is problematically shaped by a culture of spin. In the practice of accounting, presentational management risks assuming greater importance than an open and clear…
Accounting Expertise as the Millennium Turns
Michael GibbinsThis essay focuses on accounting expertise and what is happening to it as the millennium turns, drawing some speculative conclusions about developments we might expect in the near…
Issues Facing New Zealand Standard Setters Going Into the 21st Century
Liz Hickey, Mark WestwoodAchieving statutory backing of accounting standards was one significant issue for New Zealand standard setters going into the 1990s. Now, with statutory compliance status of…
Accounting in the New Millennium
Patrick HoibergThe past decade has witnessed rapid change in many areas of life and business has been at the forefront of this change. Technological change, globalisation and the opening of…
The Past is the Future: Constructing Public Sector Accountants
Irvine Lapsley, Rosie OldfieldThis paper seeks to explore the role of public sector accountants in the new millennium. Our contention is that the past (in terms of public sector reforms and ‘traditional’…
Financial Reporting: The Case for a New Global Model
Nicholas MooreTraditional financial reporting has long been the cornerstone of investor confidence. Until now, it has served us well in global capital markets. Yet recent dramatic changes in…
Corporate Reporting and the Internet: Vision, Reality, and Intervening Obstacles
Vernon Richardson, Susan ScholzThe rapid evolution of Internet technology has created the ability to disseminate new information nearly instantaneously to a world‐wide audience. Many business and finance…
Responding to the Challenges of Change
Sue SheldonCoping with change is something all organisations want to excel at — not only to survive, but so they may continue to thrive.
The Professional Accounting Body in the 21st Century: The Global Franchise
Sivakumar VelayuthamThis paper seeks to identify and describe the shape of the professional accounting body in the new millennium. It is argued that the professional accounting body is at the brink…
Desperately Seeking Synergy: Interdisciplinary Research in Accounting and Business History
Simon Ville, Grant FlemingIn a recent report into new research directions in management accounting a geographically and philosophically diverse group of eight scholars argued for a convergence of different…
Trust in Financial Reporting
Geoffrey WhittingtonTrust is an essential ingredient in facilitating financial transactions. The financial reporting process helps to create trust, but it, in turn, has to be trusted. Auditing and…
A Japanese Way for 2000 Beyond the Bubble Crash
Shozo Yamazaki isDuring the bubble economy and its resulting collapse in the 1990s, the Japanese accounting and auditing system was under scrutiny and was accused of having a lack of confidence…
An Investigation of the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia
Ron Day, Neil HartnettThis paper examines the controversy surrounding the use of the Inverted‐Sum‐Of‐Years‐Digits (ISOYD) method of goodwill amortisation and events leading to its banning by the…
The Relation Between Annual Report Disclosures, Analysts' Earnings Forecasts and Analyst Following: Evidence From Singapore
Li Li Eng, Hong Kiat TeoThis study examines the impact of annual report disclosures on analysis' forecasts for a sample of firms listed on the Stock Exchange of Singapore (SES). We examine the relation…
Interpretations of Probability Expressions: A Comparison Between Standard‐Setters and Accountants
Fawzi Laswad, Y.T. MakThis study extends the study by Laswad and Mak (1997) on the interpretation of probability expressions used in accounting standards by New Zealand standard setters, by comparing…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen