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Bookkeeping Graphs
Bookkeeping Graphs: Computational Theory and Applications describes the graph or network representation of Double-Entry bookkeeping both in theory and in practice, and reviews the computational theory of pattern recognition and anomaly detection built on the Minimum Description Length (MDL) principle.
Essays in Accounting Theory in Honour of Joel S. Demski
The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
Some Thoughts on the Intellectual Foundations of Accounting
We report on a panel discussion at the 2001 CMU Accounting Mini-conference under the title "Intellectual Foundations of Accounting." We provide a background and the motivation for the discussion and present the remarks by the four panelists. A number of perspectives are taken. Sunder emphasizes dualities in accounting. Demski stresses the endogeneity of accounting measurement activities. Fellingham examines the core and superstructure of accounting. Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an on-going discussion is likely to help reinvigorate accounting scholarship.
Next Generation Compliance
Nearly everyone accepts as gospel two assumptions: compliance with environmental rules is high, and enforcement is responsible for making compliance happen. Both are wrong. In fact, serious violations of environmental regulations are widespread, and by far the most important driver of compliance results is not enforcement but the structure of the rule itself. In Next Generation Compliance, Cynthia Giles shows that well-designed regulations deploying creative strategies to make compliance the default can achieve excellent implementation outcomes. Poorly designed rules that create many opportunities to evade, obfuscate, or ignore will have dismal performance that no amount of enforcement will ...
Accounting Recognition, Moral Hazard, and Communication
Two complementary sources of information are studied in a multi-period agency model. One is an accounting source which partially but credibly conveys the agent's private information through accounting recognition. The other is an unverified communication by the agent (i.e., a self-report). In a simple setting with no communication, alternative labor market frictions lead to alternative optimal recognition policies. When the agent is allowed to communicate his private information, accounting signals serve as a veracity check on the agent's self-report. Finally, such communication sometimes makes delaying the recognition optimal. We see contracting and confirmatory roles of accounting as its comparative advantage. As a source of information, accounting is valuable because accounting reports are credible, comprehensive, and subject to careful and professional judgment. While other information sources may be more timely in providing valuation information about an entity, audited accounting information, when used in explicit or implicit contracts, ensures the accuracy of the reports from non-accounting sources.
Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency
In this paper, we investigate how the accounting measurement basis affects the capital market pricing of a firm's shares, which, in turn, affects the efficiency of the firm's investment decisions. We distinguish two broad bases for accounting measurements: input-based and output-based accounting. We argue that the structural difference in the two measurement bases leads to a systematic difference in the efficiency of the investment decisions. In particular, we show that an output-based measure has a natural advantage in aligning investment incentives because of its comprehensiveness. The (first-) best investment is achieved when the output-based measure is noiseless and manipulation-free. In...
Earnings Management
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Wertorientiertes Controlling von Service-orientierten Informationssystemen
Unter dem Ansatz der wertorientierten Unternehmensführung erforscht Florian Werner die Werttreiber, die nach dem Konzept der Service-orientierten Architektur (SOA) gestalteten Informationssystemen zugrunde liegen. Er analysiert systematisch die Gestaltungsfelder des Managements mit dem größten Einfluss auf den Unternehmenswert. Erkenntnisse des Informationsmanagements und des IV-Controlling integrierend arbeitet der Autor maßgebliche Nutzeffekte, Kosten und Risiken von Service-orientierten Informationssystemen (SOIS) heraus und führt sie in einem konsistenten Performance Measurement-Modell zusammen. Die Untersuchung umfasst eine Balanced Scorecard (BSC) mit allen SOA-Ebenen sowie entsprechenden Key Performance Indikatoren (KPI).
