Asian Review of Accounting: Volume 2 Issue 1

AN EMPIRICAL ANALYSIS OF CULTURE AND ACCOUNTING MODELS IN ASIA

Peter Secord, Xijia Su

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To examine the…

AUSTRALIAN EXECUTIVE REMUNERATION: EVIDENCE ON STRUCTURE AND ACCOUNTING DETERMINANTS

Robert T. Evans, Thorsten Stromback

This study explores a relatively new source of Australian executive pay information disclosed in published Annual Reports since 1989. It offers not only a different source from…

INSTITUTIONAL ASPECTS OF BUDGETARY PROCESSES: A CASE STUDY IN A DEVELOPING COUNTRY

Manzurul Alam, Stewart Lawrence

The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical…

ON THE USE OF CATASTROPHE THEORY IN LEARNING CURVE ANALYSIS

Hung Chan, Herbert Jensen

Recent rapid economic developments in East Asia are evidenced by the establishment of many new factories and enterprises in the region. New production facilities almost always go…

INDEX OF ACCOUNTING RESEARCH ON ASIAN/PACIFIC COUNTRIES: 1965–1990

Belverd E. Needles

This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in…

AN EMPRICIAL STUDY OF UNAUTHORIZED SOFTWARE COPYING AMONG PROFESSIONAL ACCOUNTANTS

Kenneth L.K. Yiu

This paper presents results from a study on Unauthorized Software Copying among a group of professional computer end users. The magnitude of the practice is measured. Attitudes of…

AN EMPLOYEE TURNOVER PREDICTION MODEL: A STUDY OF ACCOUNTANTS IN SINGAPORE

Kong Beng ANG, Chye Tee GOH, Hian Chye KOH

This survey studies the factors influencing the turnover intention of accountants in Singapore with a view to develop a turnover prediction model. Twenty variables were studied…