Reforming Accounting Education in a Transition Economy: A Case Study of Armenia

2008 ◽  
pp. 237-255 ◽  
Author(s):  
Robert W. McGee
Keyword(s):  
Transition Economy ◽  
Accounting Education

Strategic Data-Based Optimization of Working Capital Management in Medium-Sized Firms

2015 ◽  
pp. 15-50 ◽  
Author(s):  
Milan Branko Vemic
Keyword(s):  
Transition Economy ◽  
Systemic Approach ◽  
Optimal Management ◽  
Capital Management ◽  
Working Capital ◽  
Structured Interviews ◽  
Working Capital Management ◽  
Advanced Economies ◽  
Medium Enterprises

The chapter explores whether and to what extent a systemic approach to optimal management of working capital stemming from database wisdom exists in medium enterprises in Serbia as a transition economy. The chapter portrays the level of optimization of all key components of working capital management and addresses indispensable strategic directions for Serbian entrepreneurs and managers that could have broader application in transition context. Ultimately, the chapter explores how to achieve better and more effective results in the development of medium enterprises by optimizing database wisdom for working capital management. As a research paper, the chapter reviews the experiences from Serbia and compares them with achievements in other transition and more advanced economies. In a case study undertaken in Serbia with semi-structured interviews in medium-sized enterprises, the author examines the specific preconditions for increasing the current perceived inefficient use of working capital and extend for discussion an optimization model based on tested hypotheses.

Researching ethnicity in the Pacific region

2014 ◽  
Vol 26 (3) ◽  
pp. 302-323 ◽  
Author(s):  
Rachel F. Baskerville ◽  
Katharine Wynn-Williams ◽  
Elaine Evans ◽  
Shirley Gillett
Keyword(s):  
Financial Reporting ◽  
First Language ◽  
Accounting Education ◽  
Pacific Region ◽  
Content Type ◽  
Learning And Teaching ◽  
Accounting Research ◽  
The Pacific

Purpose – The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region. Design/methodology/approach – This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity. Findings – The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study. Research limitations/implications – The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours. Originality/value – In the context of accounting research, the value of this study is its challenge to the notions that culture and ethnicity are not only homogenous but interchangeable and to offer a reflection on how ethnicity can be determined.

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