9 Ergebnisse.

An analysis of what determines the level and structure of executive compensation. Arguing that structural characteristics of the firm are equally decisive as corporate financial performance, it investigates the effects of each of these factors and offers a guide to assessing executive compensation.

This professional book is designed for managers involved in the use of quantitative techniques to solve accounting-based problems. Belkaoui takes the reader in hand and carefully reviews the mathematical and statistical techniques needed to understand quantitative models, and then introduces those models of relevance to accounting areas of cost-volume-profit analysis, cost estimation, linear programming, cost control, inventory models, capital...

Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on pra...

?Socio-Economic Accounting, with its thorough presentation of this new means of evaluating the effects of programs on the quality of life will be important reading for accountants, businessmen, and executives who must derive the social costs and benefits of particular programs and for individuals concerned with these issues. The book will be a valuable addition to business, economic, and accounting curricula, and to courses in social and polit...

In an important and innovative contribution to the scholarship of accounting theory, Ahmed Belkaoui presents new ways of thinking about the practices, problems, and directions of accounting. According to Belkaoui, researchers, practitioners, users, and students of accounting hold many different visions of the field, each the result of a conscious choice between alternative approaches, methodologies, images, structures, and paradigms. Here, Bel...

Belkaoui offers a critical analysis of accounting and the societal problems the profession faces. The roles played by accountants and auditors, the standard-setting and oversight processes, the history, function, and current status of the discipline itself--all are treated systematically and with candor. Clarifying our understanding of what is wrong and what is right with accounting in the context of public interest, the author probes question...

?Belkaoui is an accomplished author and this latest volume represents a significant work in the field of control systems. The author focuses on the centrality of cost control and analysis, with methodology ranging from the simple to the complex. The discussions often draw on quantitative techniques.... Extensive footnotes and bibliographies follow each chapter, and a more than adequate index is included.?-Choice

?Professor Belkaoui's book provides many interesting insights into the strengths and weaknesses of the somewhat secretive process of rating bonds and its subsequent relationship to financial analysis. He surveys the literature on bond rating models and the various financial variables and statistical approaches used to develop them. The author designs his own model, based on multivariate analysis, with the intention of compensating for some of ...

Belkaoui focuses on the contributions human information processing research can make in the study of accounting decision-making. He explores the basic psychological concepts underlying human decision-making and their applications to accounting. As Belkaoui notes at the outset, accounting information is used primarily for decision-making. Human information processing in accounting is designed to understand, describe, evaluate, and--most importa...