essay代写,代写assignment,paper代写,代写留学作业,英国作业

导航切换

QQ:
153688106

二维码

MN304 讲演7国际会计中的沟通问题

浏览: 日期:2020-06-10

MN304Lecture 7
MN304 讲演7
Communication issues in international accounting
国际会计中的沟通问题
 
Communication issues:  voluntary disclosures & impression management
沟通问题:自愿披露和印象管理
 
Changing form of annual report/review
年度报告和审查改变形式
Dual reporting – report AND review
双报告-AND审查报告
Greater non-accounting content (Lee, 1994; Davison & Skerratt, 2007)
更多非-核算内容
Mandatory v voluntary
强制性V自愿
Confusion
混乱
Reliability
可靠性
Readership - lay v expert -  what are they reading?
读者 – 他们读什么?
Lay – Bartlett & Chandler (1997)
Expert – Barker (2000);  Breton & Taffler (2001)
 
Communication issues (contd) Impression management in voluntary disclosures
沟通问题(续)自愿披露中的印象管理
Graphs (eg Beattie & Jones,1992)
图表
Communication advantages – powerful
沟通优势 – 强大的
Potential bias
潜在的偏见
User perceptions
用户感知
Need to compare to accounts
需要比较账户
Narratives (eg Courtis, 1998;  Clatworthy & Jones, 2003)
叙事
Readability review
可读性审查
Variability within Chairman’s statement
主席声明内可变性
Good/bad news & Chairman’s statement
好/坏消息&主席声明
Pictures (eg Preston & Young, 2000; Davison, 2007; 2009; 2010)
图片
Powerful, like graphs
强大的,如图表
Difficult area because of ambiguity, subjectivity.
困难的区域,因为模糊不清,歧义
Overview
概观
Introduction & background
介绍和背景
Graphs
图表
Communication advantages
Potential bias
User perceptions
Narratives
Readability review
Variability within Chairman’s statement
Good/bad news & Chairman’s statement
Pictures
Summary
Introduction & background – 1
介绍&背景-1
Change in form and content of annual report (Lee 1994; Davison & Skerratt, 2007)
年度报告的形式和内容的变化
Annual Report v Review
年报V审查
Move to qualitative narratives
移动定性叙述
OFR (Operating & Financial Review) was to be mandatory (UK)
OFR(营业及财务回顾)是强制性的
MD&A (Management Discussion & Analysis) is required  (US)
要求MD&A(管理部讨论&分析)
Emergent ‘Management commentary’ (IASB) – guidance only
应急“管理评论”(IASB)-仅供参考
New reporting models for business ICAEW 2003
商务ICAEW2003新的报告模式
Accountants and ‘communication apprehension’
会计人员和“沟通焦虑”
Introduction & background – 2
介绍&背景-2
Who are the users and what do they want?
用户是哪些?他们想要什么?
Bartlett & Chandler (1997) Corporate Report & Private Shareholder - mainly read Chairman’s Statement
Barker (2000) Use by analysts - demonstrate little understanding of accounts
Breton & Taffler (2001) Analysts - use ‘soft qualitative information’
Introduction & background – 3
介绍&背景-3
Courtis (2000) ‘Perception engineering’
‘Accountants need to become as sensitive to the presentation of information as they are to its content’
Traditional training disregards presentation
Accountants seen as credible interpreters of information
Increasing qual. disclosures
Increasing sources of info