会計目的の変質の論理--A Statement of Basic Accounting Theory再考

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The Limits of Accountability.

An Interview with Sir David Tweedie

This paper aims to measure the financial sustainability and vulnerability of state-managed waqf institutions in Malaysia.,The study mainly applied the commonly used Tuckman and Chang’s (1991) model to measure the financial health of non-profits. Content and ratio analysis of the 2014 audited reports of seven institutions were used to determine their equity balance, revenue concentration, administrative costs and operating margin ratios.,The results indicate that only one waqf institution was financially sustainable in all the four components.,Because the data used are not the latest and focussed only on a single year, the findings may not be necessarily true, currently. Second, the study focussed only on Malaysia. Thus, the results may not be generalisable to other waqfs in other countries or to privately managed waqf institutions. Accordingly, future research should address these limitations.,The findings provide useful insights into the financial sustainability of waqf institutions and highlight the need for policymakers in Malaysia and other Muslim countries to give due attention to the holistic accountability of waqf institutions to ensure waqf’s systematic revival.,The paper, being the first to investigate the financial sustainability and vulnerability of state waqf institutions in Malaysia, serves as a reference for future researchers.

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Financial sustainability of state waqf institutions (SWIs) in Malaysia

Strategies for Preventing Financial Fraud in Church Organizations in Ghana by Albert Rockson MSc, UNESCO-IHE Institute for Water Education, 1998 BSc, Kwame Nkrumah University of Science and Technology, 1986 Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration Walden University June 2019 Abstract Financial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants whoFinancial fraud in church organizations is increasing rapidly, which can affect the reputation, donation appeal, future funding, and ability of church organizations to meet their planned organizational goals. The purpose of this multiple case study was to explore strategies for preventing financial fraud in church organizations. The conceptual framework for the study was Cressey’s fraud triangle theory. Twenty participants who utilize strategies for preventing financial fraud in their organizations were purposively selected from 5 church organizations in Ghana. Data were collected through semistructured interviews and analysis of organizational financial policy documents. Interview data were transcribed, coded, and analyzed with Saldaña’s coding guidelines. Data analysis followed recommendations from Yin, including examining the data, grouping data into categories, regrouping data in themes, interpreting the data, and producing empirically based findings that answered the central research question of the study. Three significant themes emerged from the data analysis: effective administration, good stewardship and accountability, and caliber of employees. Implementation of the findings may lead to positive social change by enhancing the donation appeal of church organizations, improving their finances, and enabling them to optimize their operations to benefit individuals, families, communities, and society. Strategies for Preventing Financial Fraud in Church Organizations in Ghana by Albert Rockson MSc, UNESCO-IHE Institute for Water Education, 1998 BSc, Kwame Nkrumah University of Science and Technology, 1986 Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration Walden University June 2019 Dedication I dedicate this study with its findings to my beloved wife, Charlotte, our handsome son, Albert, and beautiful daughter, Arabella, for their spiritual, emotional, moral, and financial support, love, and understanding during the whole period of the study. Through it all, with the ups and downs, frustrations and low moments, they stood by me and encouraged me to keep my focus on the finish line. I dedicate the study also to the cherished memory of my late father and mother, who passed on to eternity in the course of the study, for their encouragement and show of commitment to my general well-being as their only begotten son in whom they were well pleased. This dedication also goes to my wonderful siblings Lynda, Nana Ekua, and Felicia for their show of brotherly love toward me especially during our bereavement and period of sorrow when we lost both parents in the course of this study. Above all, to my Lord and Savior Jesus Christ be all the glory, honor and thanksgiving for His grace, goodness, mercies, favor, strength, wisdom, and insight that enabled me to begin and to finish this study. Acknowledgments I wish to acknowledge the diverse contributions, guidance, and support I received from faculty, fellow participants, academic advising, family and friends. My appreciation goes to Dr. Freda Turner (retired DBA program director), Dr. Al Endres (associate lead methodologist), Dr. Romuel Nafarrete (committee chairperson), Dr. Garth Daniels (second committee member), Dr. Richard Snyder (university research reviewer), and Dr. Carol-Anne Faint (second committee member) for their respective roles in getting me on track with the course requirements. I make special mention of Dr. Romuel Nafarrete for playing the critical role of a mentor very well. I thank all my fellow participants in the various courses throughout the semesters and academic years from beginning to completion for their very useful discussions, peer reviews, and suggestions. I commend the staff in academic advising for their help during the course. I am indebted to the leadership, gatekeepers, and participants in all the study organizations for their invaluable information and contribution to the success of this study. I thank all my pastor friends and colleagues who encouraged me and supported me with prayers. I am grateful to Lawyer Shadrach Arhin and Mr. Joseph Okyere (Antarctic Ltd.) for contributing their widow’s mite. Above all, I thank the Almighty God for helping me to successfully complete this study. May He bless everyone who contributed in diverse ways to making this study a great success.

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Strategies for Preventing Financial Fraud in Church Organizations in Ghana

This study identifies three perspectives of accountability in charitable organizations: agency, stewardship, and stakeholder in relation to the availability of financial information. To examine current accountability practices, 75 interviews and informal conversations were undertaken with participants in charities in New Zealand. Many of the interviewees operated under some form of stewardship milieu. They regarded the need to discharge accountability by providing financial information as a low priority. Education may provide a way to resolve this issue by advancing stakeholders’ perspectives of accountability. This could result in reduced support for charities that do not uphold a certain standard of financial information.

Perspectives of Accountability in Charities in New Zealand

European study of the French cabinet Mazars of 2005 showed that France is the country which resisted the most to the adoption of the international accounting standards IAS/IFRS. While exceeding the technical differences which exist between the French continental accounting system and the IFRS which are valid for other countries like Spain, Italy or Germany (country which did not show strong resistances), this article tries to determine the cultural reasons specific to France, able to explain such a resistance. Results drawn from ten interviews carried out with chartered accountants, auditors and academics in France will be exposed. These results show that criteria like language, religion, social organization or Politics can bring additional answers to French resistance to international standards.

Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français

L‟article se propose de traiter l‟existence d‟un probleme de transparence au sein des organisations caritatives francaises a travers l‟analyse de leurs systemes de gouvernance et leurs pratiques comptables. Concernant les systemes de gouvernance, nous mettons en evidence et nous etudierons trois pratiques possibles, a savoir : la theorie de l‟agence, la theorie des parties prenantes et la theorie du Stewardship. Nous delimitons par la suite, a travers la litterature, cinq pratiques comptables controversees. Ce travail se poursuit par les resultats d‟une enquete menee aupres d‟un groupe cible de 19 experts du secteur non-lucratif auxquels il a ete demande d‟analyser les pratiques sur ce sujet. Les resultats montrent que le systeme de gouvernance le plus repandu est celui basee sur la theorie du Stewarship et que ce systeme est le moins exigeant en matiere de transparence financiere. Quant aux pratiques comptables, celles-ci sont souvent laissees a la discretion des dirigeants de l‟organisation.

https://hal.archives-ouvertes.fr/hal-00645996/document

Gouvernance et pratiques comptables : quelle transparence pour les organisations caritatives en France ?

Le controle de gestion a connu une mutation par l'adoption de nouvelles methodes de comptabilite de gestion. L'apparition du modele ABC temoigne de cette mutation. Parallelement a cette evolution, les fonctions operationnelles ont connu d'importantes transformations, conduisant a une nouvelle approche en matiere de pilotage des couts et de la valeur. L'objectif de l'article est d'etudier l'impact du modele ABC face aux attentes des acteurs liees aux changements dans les fonctions operationnelles, en nous interessant particulierement aux fonctions amont (gestion de la chaine logistique) et aval (gestion de la relation clients). Ces deux fonctions ont en effet connu des mutations majeures, faisant naitre de nouveaux besoins en controle de gestion.

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Le modèle ABC face aux mutations des fonctions opérationnelles

Cet article etudie le cas d’une PME faisant face a une divergence de visions relativement a la mesure de la performance et a son suivi par les differentes fonctions operationnelles et de support. Les acteurs de la fonction marketing ont resiste a la mise en place d’un outil de mesure de la performance elabore par la fonction controle de gestion en continuant a se servir de leurs propres outils. L’utilisation de ces outils de substitution a conduit a des decisions strategiques erronees, au detriment de la coherence globale de l’entreprise. Afin d’eviter l’evolution a plusieurs vitesses de l’organisation, des recommandations sont formulees aux gestionnaires de l’entreprise pour que les differentes fonctions adoptent des mesures de suivi donnant une image globale, complete et partagee de la performance.

Samir Ayoub

Papers

Perspectives of Accountability in Charities in New Zealand

Les freins culturels à l'adoption des IFRS en Europe : une analyse du cas français

Gouvernance et pratiques comptables : quelle transparence pour les organisations caritatives en France ?

Le modèle ABC face aux mutations des fonctions opérationnelles

La performance organisationnelle mesurée de manière globale et partagée : leçons tirées d'un échec