Bøger af Ahmed Riahi-Belkaoui

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 budgeting, and network analysis.

Quality is an important competitive issue as customers demanding quality make it imperative to businesses to take it into serious consideration. This book, with an accounting perspective, examines how to define quality concepts as they relate to the specific activities of particular companies.

These conceptual foundations and their applications to cost accounting practices form the basis of this handbook, which offers both accounting students and professionals a comprehensive review and interpretation of cost accounting techniques and theories.

Offers an examination of the various factors that affect the judgement/decision process in an accounting setting. This is particularly important, according to the author, in an era of multinational corporations and global markets. Factors examined include national and organizational culture.

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.

?In this survey of international accounting, Belkaoui touches on almost every imaginable aspect of multinational operations that involves financial or managerial accounting. The book has some of the characteristics of a handbook for practitioners and covers much of the literature in the field. Separate chapters are devoted to theory, transactions and translation of foreign financial statements, inflation, transfer pricing, risk management, capital budgeting, and taxation. The extensive chapter bibliographies can aid readers who want to explore specific topics in greater depth. ... Upper-division and graduate students.?-Choice

Can corporate social awareness be translated into positive and predictable financial outcomes? Riahi-Belkaoui covers the two main components of corporate social awareness-corporate reputation or organizational effectiveness and socio-economic accounting information-and ties them directly to what happens on the corporation's bottom line.

Dr. Riahi-Belkaoui calls for new, higher standards of research into accounting and its problems. To understand this he compares the perspectives or visions used by researchers in other fields to what is desirable in the accounting field, outlining six areas of critical concern to accounting professionals and scholars.

Riahi-Belkaoui's contingency approach to disclosure adequacy identifies determinants based on cultural, linguistic, political, civil, economic and demographic relativisms, on legal and tax relativisms and even on religious relativism.

Ahmed Belkaoui focuses on the contributions human information processing research can make in the study of accounting decision-making.

This text examines the characteristics of environments that give rise to political risk, explores the relationship between low economic growth and high political risk, and differentiates between definitions and forecasting models of political risk.

Accordingly, the main objective of this book is to explain the conventional notion of fairness in presentation before elaborating on the more interesting notions of fairness in distribution, fairness in disclosure and fairness in resource allocation.

As multinational firms struggle to compete in a global economy, their operating and accounting decisions are being made in an environment that's characterized by fluctuating exchange rates, innovative and flexible organizational structures, and a dynamic and diverse control strategy.

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.

Written for both corporate accountants and advanced students of accounting, this volume offers comprehensive coverage of multinational financial accounting issues.

?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

Belkaoui offers a critical analysis of accounting and the societal problems the profession faces. Clarifying our understanding of what is wrong and what is right with accounting in the context of public interest, the author probes questions of public policy and shows where correction, standardization, and legislation are needed.

?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 the shortcomings in the rating processes of Standard and Poor's, Moody's and others (particularly their diversity in approach and lack of economic rationale for selecting variables for analysis). This book is somewhat difficult reading due to its highly technical subject matter but will be of interest to investors, financial advisers and the academic community.?-Journal of Accountancy

The successful evaluation of capital projects requires not only a thorough understanding of traditional techniques of capital budgeting but advanced techniques as well. Riahi-Belkaoui examines the multidimensionality of capital budgeting in its various facets and in ways that executives with no special facility in the subject can follow. He covers replacement decisions, capital rationing, capital budgeting under inflation uncertainty, capital budgeting in a multinational setting with attention to political risks, social project evaluation, and concepts of wealth measurement and distribution. The result is a wide ranging treatment for executive decision makers in finance, banking, investment, and general management, and for their colleagues with similar interests in the academic community.Riahi-Belkaoui begins by examining the principles underlying the time value of money. In Chapter Two he introduces capital budgeting and in Chapter Three moves to advanced capital budgeting. There he discusses such advanced topics as replacement decisions, capital rationing, and capital budgeting under uncertainty and inflation. In Chapter Four he takes up the same issues associated with capital budgeting but in a global context, and in Chapter Five, the determination of political risk and its use in capital budgeting internationally. Chapter Six compares the techniques of leasing versus purchasing and their reliance on capital budgeting techniques. In Chapter Seven he turns to the techniques of capital budgeting applied to social projects, and ends the book with an examination of the behavior and cognitive implications of wealth measurement and distribution. This is a useful survey and examination of the traditional and advanced techniques of capital budgeting and their applications in domestic and international contexts.

Drawing upon cost accounting, mathematics, operations research, economics, and the behavioral sciences, Riahi-Belkaoui answers the call for a unique, multifaceted approach to the study of management accounting. His goal: to enhance performance in the essential tasks of cost estimation, allocation, planning, control, and performance evaluation. He covers the traditional techniques, but expands into quantitative methods and applications, then extends further into the behavioral unification of these techniques. His book is state of the art, ingenious in the way it adapts quantitative methods' solutions to traditional cost accounting topics, and innovative in its use of the behavioral implications. The result is an important resource for professionals, academics, and upper-level students in the field.Riahi-Belkaoui arranges his various techniques chapter by chapter. First, he looks at cost allocation and then at cost-volume profit analysis under stochastic conditions. In Chapter three he treats regression for cost estimation; in Chapter Four, the learning curve for the same purpose. He takes up advanced planning analysis in Chapter Five, advanced control analysis in Chapter Six, and decentralizing and performance evaluation in Chapter Seven. He then finishes with an important discussion of transfer pricing.

An analysis of the issues that affect the determination and uses of earnings as measures of corporate financial performance. It points out that the nature and determination of earnings are subject to various interpretations, and determination of earnings follows determination of net value added.

It is clear that value added methods provide relevant, useful information for financial analysis, market valuation, and financial decision making in corporate settings.

Among problems facing the accounting profession recently has been a failure to distinguish between two separate sectors of the economy. This is a study of this "dual economy" in which large organizations are clustered at the core of the economy while smaller ones are arrayed on the periphery.

In this book, Belkaoui turns his attention to significant problems he sees facing the accounting profession as a whole and examines their effects on the way accounting is practiced, on accountants' clients, and on business in general.

Delineates the distinctions between accounting by design to achieve certain ends and accounting by principle.

The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.

The author identifies the issues critical to multinational firms, provides solutions to international accounting problems, and with his focus on normative as well as descriptive solutions, helps confer on international accounting the staus of legitimate multidisciplinary inquiry.

The mix of debt and equity called capital structure, representing major claims against a corporation's assets, has been the subject of a long debate focusing on its determination, evaluation, and accounting.

This book is useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practitioners.

Riahi-Belkaoui shows that the value added statement can be easily derived from the income statement and is therefore easily adaptable to the needs of U.S. companies. To illustrate the usefulness of the value added statement, Riahi-Belkaoui devotes Chapter 1 to a thorough discussion of its many benefits.