MN304 講演7國際會計中的溝通問題

發布時間:2020-05-28 23:08
MN304Lecture 7
MN304 講演7
Communication issues in international accounting
國際會計中的溝通問題
 
Communication issues:  voluntary disclosures & impression management
溝通問題:自愿披露和印象管理
 
Changing form of annual report/review
年度報告和審查改變形式
Dual reporting – report AND review
雙報告-AND審查報告
Greater non-accounting content (Lee, 1994; Davison & Skerratt, 2007)
更多非-核算內容
Mandatory v voluntary
強制性V自愿
Confusion
混亂
Reliability
可靠性
Readership - lay v expert -  what are they reading?
讀者 – 他們讀什么?
Lay – Bartlett & Chandler (1997)
Expert – Barker (2000);  Breton & Taffler (2001)
 
Communication issues (contd) Impression management in voluntary disclosures
溝通問題(續)自愿披露中的印象管理
Graphs (eg Beattie & Jones,1992)
圖表
Communication advantages – powerful
溝通優勢 – 強大的
Potential bias
潛在的偏見
User perceptions
用戶感知
Need to compare to accounts
需要比較賬戶
Narratives (eg Courtis, 1998;  Clatworthy & Jones, 2003)
敘事
Readability review
可讀性審查
Variability within Chairman’s statement
主席聲明內可變性
Good/bad news & Chairman’s statement
好/壞消息&主席聲明
Pictures (eg Preston & Young, 2000; Davison, 2007; 2009; 2010)
圖片
Powerful, like graphs
強大的,如圖表
Difficult area because of ambiguity, subjectivity.
困難的區域,因為模糊不清,歧義
Overview
概觀
Introduction & background
介紹和背景
Graphs
圖表
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
介紹&背景-1
Change in form and content of annual report (Lee 1994; Davison & Skerratt, 2007)
年度報告的形式和內容的變化
Annual Report v Review
年報V審查
Move to qualitative narratives
移動定性敘述
OFR (Operating & Financial Review) was to be mandatory (UK)
OFR(營業及財務回顧)是強制性的
MD&A (Management Discussion & Analysis) is required  (US)
要求MD&A(管理部討論&分析)
Emergent ‘Management commentary’ (IASB) – guidance only
應急“管理評論”(IASB)-僅供參考
New reporting models for business ICAEW 2003
商務ICAEW2003新的報告模式
Accountants and ‘communication apprehension’
會計人員和“溝通焦慮”
Introduction & background – 2
介紹&背景-2
Who are the users and what do they want?
用戶是哪些?他們想要什么?
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
介紹&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
 
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