Accounting Theory

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Andrea Melis - One of the best experts on this subject based on the ideXlab platform.

  • financial statements and positive Accounting Theory the early contribution of aldo amaduzzi
    Accounting Business and Financial History, 2007
    Co-Authors: Andrea Melis
    Abstract:

    Abstract This paper examines some of the Accounting ideas that were developed in the late 1940s by an Italian professor, Aldo Amaduzzi, with regards to positive Accounting studies and the content of financial statements. The paper briefly reviews the aim, methodological assumptions and key findings of the so-called ‘positive Accounting Theory’ based on the works of the Rochester school of Accounting. A content analysis of the early work of Amaduzzi, in relation to his view that the contents of financial statements can be seen as the equilibrium outcome of a conflict of interests between corporate stakeholders, shows that many of the methodological issues on Accounting Theory stressed by the ‘Rochester school of Accounting’ were raised by Amaduzzi (1947, 1949). The paper concludes that although some key differences between the two approaches do exist, Amaduzzi may be considered as a forerunner of positive Accounting Theory.

  • financial statements and positive Accounting Theory the early contribution of aldo amaduzzi
    Social Science Research Network, 2005
    Co-Authors: Andrea Melis
    Abstract:

    This paper examines some of the Accounting ideas that were developed in 1949 by an Italian professor, Aldo Amaduzzi, with regards to positive Accounting studies and the content of financial statements. The paper briefly reviews the aim, methodological assumptions and key findings of the so called positive Accounting Theory based on the works of Jensen (1976), Watts (1977) and Watts and Zimmerman (1978; 1986). The analysis of the early work of Amaduzzi on the contents of financial statements as the equilibrium outcome of a conflict of interests between corporate stakeholders shows that many of the methodological issues on Accounting Theory stressed by the so called Rochester school of Accounting were raised by Amaduzzi (1949). The paper concludes that although some key differences between the Rochester school of Accounting and Amaduzzi's thought do exist, the latter may be considered a forerunner of positive Accounting Theory.

Shunwen Yang - One of the best experts on this subject based on the ideXlab platform.

  • the effect of service failure types and service recovery on customer satisfaction a mental Accounting perspective
    Service Industries Journal, 2012
    Co-Authors: Shihchieh Chuang, Yinhui Cheng, Chaijung Chang, Shunwen Yang
    Abstract:

    Service failure recoveries play an important role in the service process. Previous research on service recovery has focused on the development of classification schemes, such as service failure types (e.g. outcome- or process-related failure), service recovery attributes (e.g. psychological or tangible recovery), and failure magnitude. Few studies in the literature have developed a Theory-driven model of customer satisfaction that considers whether different types of service failure warrant different types of service recovery. This article, which reports the results of two studies, draws on mental Accounting Theory to examine the effect of the relationship between service failure and service recovery on customer satisfaction. The results of Study 1 show that customer satisfaction is greater when service recovery efforts truly make up for what customers have lost and that prior experience of service failure has a significant influence on the effectiveness of those efforts. The results of Study 2 indicate t...

  • the effect of service failure types and service recovery on customer satisfaction a mental Accounting perspective
    Social Science Research Network, 2011
    Co-Authors: Shihchieh Chuang, Yinhui Cheng, Chaijung Chang, Shunwen Yang
    Abstract:

    Service failure recoveries play an important role in the service process. Previous research on service recovery has focused on the development of classification schemes, such as service failure types (e.g., outcome- or process-related failure), service recovery attributes (e.g., psychological or tangible recovery), and failure magnitude. Few studies in the literature have developed a Theory-driven model of customer satisfaction that considers whether different types of service failure warrant different types of service recovery. This article, which reports the results of two studies, draws on mental Accounting Theory to examine the effect of the relationship between service failure and service recovery on customer satisfaction. The results of Study 1 show that customer satisfaction is greater when service recovery efforts truly make up for what customers have lost and that prior experience of service failure has a significant influence on the effectiveness of those efforts. The results of Study 2 indicate that the magnitude of a service failure also has an impact on the effectiveness of service recovery efforts.

Svenolof Yrjo Collin - One of the best experts on this subject based on the ideXlab platform.

  • what explains variation in voluntary disclosure a study of the annual reports of corporations listed on the stockholm stock exchange
    Journal of Management & Governance, 2010
    Co-Authors: Pernilla Broberg, Torbjorn Tagesson, Svenolof Yrjo Collin
    Abstract:

    The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency Theory and positive Accounting Theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional Theory and ‘international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ‘unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS.

  • explaining the choice of Accounting standards in municipal corporations positive Accounting Theory and institutional Theory as competitive or concurrent theories
    Critical Perspectives on Accounting, 2009
    Co-Authors: Svenolof Yrjo Collin, Torbjorn Tagesson, Anette Andersson, Joosefin Cato, Karin Hansson
    Abstract:

    Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of Accounting standards. The literature of Accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive Accounting Theory (PAT) and institutional Theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain Accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.

Shihchieh Chuang - One of the best experts on this subject based on the ideXlab platform.

  • the effect of service failure types and service recovery on customer satisfaction a mental Accounting perspective
    Service Industries Journal, 2012
    Co-Authors: Shihchieh Chuang, Yinhui Cheng, Chaijung Chang, Shunwen Yang
    Abstract:

    Service failure recoveries play an important role in the service process. Previous research on service recovery has focused on the development of classification schemes, such as service failure types (e.g. outcome- or process-related failure), service recovery attributes (e.g. psychological or tangible recovery), and failure magnitude. Few studies in the literature have developed a Theory-driven model of customer satisfaction that considers whether different types of service failure warrant different types of service recovery. This article, which reports the results of two studies, draws on mental Accounting Theory to examine the effect of the relationship between service failure and service recovery on customer satisfaction. The results of Study 1 show that customer satisfaction is greater when service recovery efforts truly make up for what customers have lost and that prior experience of service failure has a significant influence on the effectiveness of those efforts. The results of Study 2 indicate t...

  • the effect of service failure types and service recovery on customer satisfaction a mental Accounting perspective
    Social Science Research Network, 2011
    Co-Authors: Shihchieh Chuang, Yinhui Cheng, Chaijung Chang, Shunwen Yang
    Abstract:

    Service failure recoveries play an important role in the service process. Previous research on service recovery has focused on the development of classification schemes, such as service failure types (e.g., outcome- or process-related failure), service recovery attributes (e.g., psychological or tangible recovery), and failure magnitude. Few studies in the literature have developed a Theory-driven model of customer satisfaction that considers whether different types of service failure warrant different types of service recovery. This article, which reports the results of two studies, draws on mental Accounting Theory to examine the effect of the relationship between service failure and service recovery on customer satisfaction. The results of Study 1 show that customer satisfaction is greater when service recovery efforts truly make up for what customers have lost and that prior experience of service failure has a significant influence on the effectiveness of those efforts. The results of Study 2 indicate that the magnitude of a service failure also has an impact on the effectiveness of service recovery efforts.

Sumeet Gupta - One of the best experts on this subject based on the ideXlab platform.

  • value driven internet shopping the mental Accounting Theory perspective
    Psychology & Marketing, 2010
    Co-Authors: Sumeet Gupta, Heewoong Kim
    Abstract:

    When faced with competition and the ease with which customers can compare prices across sellers, Internet vendors often lower prices in a bid to increase sales. However, recent research reports that even price-sensitive customers do not always purchase from Internet vendors offering the lowest prices. In contrast, value has been considered a key motivator of customer decision making in economics and marketing. However, little is known about the role and effect of value in Internet shopping. This study examines online customer purchase decision making from the value perspective based on mental Accounting Theory. This study also identifies monetary (perceived price) and non-monetary (perceived risk, convenience, and pleasure) determinants of value. This study further explains how the individual determinants affect online purchase decision making directly and indirectly though value perception. The findings of this study offer Internet vendors practical suggestions for increasing online sales. This study, with its results, also helps advance knowledge of electronic commerce. © 2009 Wiley Periodicals, Inc.

  • a comparison of purchase decision calculus between potential and repeat customers of an online store
    Decision Support Systems, 2009
    Co-Authors: Sumeet Gupta
    Abstract:

    Potential and repeat customers of an online store possess different amount of information and use different criteria for making purchase decisions. Internet vendors should therefore adopt different sales strategies for creating initial sales and generating repeat sales. Yet little is known about the differences in online purchase decision making between the two customer groups. This study examines the differences between potential and repeat customers based on mental Accounting Theory and information processing Theory. We found that value perception (of transactions made with the online vendor) as an overall judgment for decision making is more strongly influenced by the non-monetary (perceived risk) factor than by the monetary factor (perceived price) for potential customers, whereas it is more strongly influenced by the monetary factor than by the non-monetary factor for repeat customers. The findings of our study would help Internet vendors develop customized strategies for creating initial sales and repeat sales.