第１章 会計理論の対象—ＡＳＯＢＡＴの序説を中心として 第２章 会計理論の形成方法—理論形成の方法論 第３章 会計理論の認識—会計における認識論 第４章 会計理論の基礎概念—ペイトン・リトルトンの基礎概念 第５章 会計理論の基礎単位—資産・負債・資本および費用・収益概念 第６章 会計理論の効用—リトルトンの所説を中心として

会計理論の構造 = Accounting theory

This study provides descriptive evidence on how the Financial Accounting Standards Board (FASB) sets Generally Accepted Accounting Principles (GAAP). Based on 211 financial accounting standards issued between 1973 and 2014, we summarize the reasons that the FASB adds or removes projects from its agenda, the entities most frequently bringing issues to the FASB's attention, and commonly recurring topics across different standards over time. We find that reducing diverse practices and inconsistent guidance is the most frequent reason cited by the FASB to take on a project and more than half of the standards are intended to enhance comparability. We find that the SEC, AICPA, and large public accounting firms are identified most frequently by the FASB as the parties bringing issues to its attention. Accounting for financial instruments is the most frequent recurring topic across accounting standards, which potentially explains the growth in fair value measurement in U.S GAAP over time. We analyze the dissenting opinions written by Board members and find some evidence that the stated reasons for disagreements are associated with their professional backgrounds. However, our analyses indicate Board members' positions on fair value accounting are context-specific and cannot be fully explained by their professional backgrounds.

How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members

The aims of this study are to determine which variables are common as brand management practices, how these variables affect a company’s business performance, and whether there are statistically significant differences between companies in the sample in terms of individual elements of the Brand Management Practice (BMP) model. The research took place in Serbia, and comprised 118 managers and specialists involved in marketing and brand management. After validating the proposed BMP model, we found a link between certain variables of the model and companies’ business performance. There are statistically significant differences between companies in terms of individual elements of brand management practice, and we identify three clusters: brand-guided companies, emerging brand companies, and brand-agnostic companies. They differ from each other in terms of: brand-oriented approach, innovativeness, brand support activities, unique marketing offers, marketing channel relationships, brand performance measurement, brand barriers, company size, and specific business area of a key-brand. They also differ according to estimated and actual business and financial performance. The results are valuable for explaining the main drivers of good brand management practice and their effects on business performance in different industry sectors. The implications for managers of domestic companies are also discussed.

Improving business performance through brand management practice

This research presents transportation modeling approach to solve transportation problems that flow of items from a certain number of suppliers with various production capacities to a certain points of destination. The aim of the paper is to achieve minimum cost of transportation flow for an initial basic feasible solution (IBFS) which consequently will be closer to the optimal solution of the model. Classical transportation methods for distribution are discussed in details and their IBFS are calculated and compared to the results of newly introduced methodology. The results show that the new method has an advantage over the classical transportation methods through achieving a competitive cost for the IBFS.

https://sciedu.ca/journal/index.php/bmr/article/download/7056/4374

Modified VOGEL Method to Find Initial Basic Feasible Solution (IBFS) Introducing a New Methodology to Find Best IBFS

In this paper, we discuss the multi-depot vehicle routing problem with regard to mobile beekeeping. Considering that beekeepers usually do not have their own land plots rarely rely on external transporters and often rely on external land plots, we present a fully functional platform to pair beekeepers, transporters, and land plot owners. Two algorithms for calculating optimal mobile beekeeping routes are developed in order to increase honey yield and minimize transport costs. We show that the first algorithm, based on the mathematical model, creates optimal routes in order to transport and distribute beehives by a distributor, while minimizing transport costs. In addition, we consider an option for the case when beekeepers themselves want to handle the transport and use a single external land plot. We show that, for this case, the application of the second algorithm creates a "good enough" solution. This iterative algorithm routes beekeepers to the closest land plot that can handle their beehives. Furthermore, we present a fully functional Web platform that applies these algorithms, enabling beekeepers, transporters and land owners to register and use the platform in Serbia.

/pdf/modeling-a-software-platform-for-beehive-placement-2yb0vvzo.pdf

Modeling a software platform for beehive placement optimization

Contemporary issues and alternative options on accounting for brands are the main thrusts of this paper. Thus, issues associated with accounting for brands and their effects on the financial statements or alternative financial treatments and valuations of brands on the balance sheets of corporate organizations are examined and evaluated. Accordingly, the definition and recognition of brands as assets in the balance sheet are considered. The paper also dwells on areas related to brand accounting: the need for accountants in the valuation and management of brands, reliability of cost measurement of brands, accounting treatment for brands, revaluation of intangible assets and disclosure requirements. Other areas that are equally discussed are the issues of brands regulation in Nigeria and the way forward. The paper concludes that the financial world arrives at a brand valuation by estimating the operating profit attributable to the brand and comparing it to an unbranded product. Also, brand valuation appears to be the most promising technique capable of illustrating the importance of brands to managers while bridging the different orientations between accountants and marketing managers. The paper recommends that the choice treatments of goodwill should be replaced by one standard treatment of purchased goodwill, amortization, while internally generated goodwill should not be recorded on the balance sheet; and the interaction between management accountants and selling and distribution managers’ needs should further be strengthened and improved upon to allow for sound managerial decisions.

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1483100_code960953.pdf?abstractid=1483100&rulid=10410902&mirid=1

Accounting for Brands: Contemporary Issues and Alternative Options

This paper examines amongst other issues how accounting system and the management of environment information can be oriented towards the goals of improving corporate sustainability and eco-efficiency while promoting accountability of management activities. The problem of environmental financial reporting and the contemporary issues on environmental accounting is also examined. The paper concludes that, the general picture, which emerges from currents environment financial reporting, is that since disclosures of environmental information are voluntary; there is a diversity of reporting practice. While large companies tend to report more environmental information, medium-scale and small-scale businesses usually report little or no information on the environment; and these disclosures tend to be more qualitative rather than quantitative. Recommendations on ways in which accountants can contribute to environmental management are proffered.

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1435237_code960953.pdf?abstractid=1435237&rulid=5147117&mirid=4

Environmental Financial Reporting

Cost, in accounting terms, refers to the sacrifice given up in order to obtain a product or service. Transportation cost, on the other hand, relates to the cost of carriage or conveyance of goods and services from one place (the origin - the factor) to another place (the destination - the warehouse). Various techniques and procedures are employed to minimize transportation cost. This paper dwells on the usage of linear programming approach towards solving transportation cost problems. Linear programming in a nut-shell is a term that covers a whole range of mathematical techniques that aim at optimizing performance in terms of combination of resources. It is one of the practical approaches which are employed by the cost accountant to achieve the desired objective of minimizing cost while maximizing profit and efficiency. According a brief introduction of the subject matter is proffered, and the concepts which are commonly used are examined. The paper also discusses the method of solving linear programming problems. Others areas where linear programming could be applied are also outlined.

Linear Programming: A Practical Approach to Transportation Cost Problems

Capitalization of interest, from the financial stand-point, refers to the cost associated with the borrowing of funds, or obtaining a loan in order to finance the acquisition of certain fixed assets. The focal point of this paper is an examination of the nature of the costs of fixed assets that can be capitalized Consequently, discussions revolve around the meaning of capitalization of interest or borrowing costs; steps that are involved in the computation of capitalization of interest costs; the arguments in favour and against interest costs capitalization. Technical difficulties or problems that confront an organization‘s policy on capitalization of interest costs such as the identification of the amount of financing costs that should be capitalized are also discussed. The paper concludes that there are finely balanced arguments in favour and against capitalisation. Furthermore, enterprises should be allowed to decide whether or not to capitalize their borrowing costs on fixed assets that take a substantial period of time to bring into service; and the requirements that are applicable to those enterprises that do not capitalize borrowing costs are aimed at ensuring that a consistent capitalization policy is adopted within the enterprise. Again, through disclosure the impact of capitalization on the results and financial position of the enterprise are understood; and that there is comparability between enterprises capitalizing interest costs

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1434417_code960953.pdf?abstractid=1434417&mirid=5

Capitalization of Interest Costs

Recently in Nigeria a benchmark price for crude oil was adopted for the purpose of estimating oil revenue in order to mitigate the unnecessary disruptions of the annual budgetary processes and stabilize revenue. This strategy was initially experimented for the appropriation bill of 2002 and internalized in subsequent years. As a strategy of adopting a benchmark price for crude oil, the market price presupposes that there was a consensus for compulsory national savings to build up a fund which would cushion the effect of shocks that could result from unfavourable future developments as well as ensuring high quality spending. However, the method of arriving at the benchmark price for crude oil for the budget has been criticized as being highly subjective and lacking transparency, and that it was not based on any of the GAAP (generally accepted accounting principles). This has often resulted in heated debates and intensive negotiations between the executive and the legislative arms of government; and this often leads to the delay in the release of the appropriation bill and the attendant adverse impact on the economy.

Agba D. O. Otonkue

Papers

Accounting for Brands: Contemporary Issues and Alternative Options

Environmental Financial Reporting

Linear Programming: A Practical Approach to Transportation Cost Problems

Capitalization of Interest Costs

Adoption of Appropriate Benchmark Price for Crude Oil in Nigeria (an Imperative Study of National Savings from 2000 - 2005)