This study compares the practices of accounting measurement with the principles of the representational theory of measurement to determine whether the attributes of accounting phenomena are measured on well-founded scales. The results of this study indicate that the concept of the representational scale is misapplied in the accounting discipline. The principles of representation measurement are hinged on the precise specification of how a scale of measurement is formed. Consequently, the findings suggest that accounting is not a measurement discipline.
This study investigates factors driving investment in voluntary climate change mitigation among a selection of listed corporations in South Africa. Based on a review of the literature, a proposed conceptual framework is developed and empirically tested using case studies. A qualitative analysis of the data reveals three key motivational drivers: legitimacy, the financial business case and moral responsibility. In addition, a number of sub-drivers are identified which provide insights for engagement with companies in developing South Africa's response to climate change.
There seems to be confusion in theory and practice about the nature of financial communication, and specifically the management and organisation thereof. The first objective of this article is to describe the current approach to financial communication, first from an investor relations perspective and then from an accounting perspective. Based on a review of relevant literature and a short description of the findings of previous empirical studies conducted in the United States of America, United Kingdom, Europe and South Africa, shortcomings of both approaches are identified. The most important shortcomings are a lack of coordination and integration in financial communication efforts and a narrow focus on the financial community alone (an exclusive approach). The second objective of the article is to propose an inclusive and integrated approach to the management and organisation of financial communication. This is done in the form of a conceptual model, which is based on perspectives from the public relations, investor relations, accounting and general management literature.
This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements of the financial statements of an entity that is expected to continue in business for the foreseeable future. Studies in accounting measurement have so far not succeeded in establishing foundations of measurements under going concern. The findings of this study suggest that the going concern assumption is anti-measurement in nature. Consequently, the findings suggest that financial statements be prepared on a basis that distinguishes quantifications produced under conditions that facilitate accounting measurement from those that do not.
This paper reports evidence of a direct relationship between employee satisfaction and customer satisfaction as they are linked in the balanced scorecard. The objective was to propose a framework that shows the linkage between employee satisfaction and customer satisfaction and to undertake some preliminary testing of this framework. An empirical study was undertaken in an airline business which investigated these relationships between employee and customer satisfaction and the correlations between these performance measures. The relationship between the key drivers of employee satisfaction and the key drivers of customer satisfaction was also investigated. The study provides empirical evidence supporting several linkages.
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