Business firms as adaptive entities: The case of the major Australian Banks 1983-94.
The conventional accounting notion of 'going concern', that a firm will continue business operations in the same manner indefinitely, has influenced accounting thought and practice throughout this century. An alternative view, widely upheld in the literatures of economics and organizational behaviou...
| Publicado en: | Abacus Vol. 33; no. 2; pp. 186 - 208 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Sep97
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=9712143221&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 9712143221 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Sep97 vid: 33 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 9712143221 ppf: 186 ppct: 22 formats: fmt: @attributes: type: P size: 145KB tig: atl: Business firms as adaptive entities: The case of the major Australian Banks 1983-94. aug: au: Tabart-Gay, J. Wolnizer, P. W. affil: Lecturer in Accounting, Deakin University, Faculty of Business and Law, Deakin University. Professor of Accounting and Finance and Dean, Faculty of Business and Law, Deakin University. su: Accounting Banking industry Medical care cost shifting Organizational sociology Organizational change Corporate culture Cost accounting Cost allocation sug: subj: Accounting Banking industry Medical care cost shifting Organizational sociology Organizational change Corporate culture Cost accounting Cost allocation keyword: Adaptation Banking Banks Financial reporting Going concern. ab: The conventional accounting notion of 'going concern', that a firm will continue business operations in the same manner indefinitely, has influenced accounting thought and practice throughout this century. An alternative view, widely upheld in the literatures of economics and organizational behaviour, is that firms are generally innovative and adapt to changes in market and economic conditions. These conflicting ideas are put under inquiry by examining the business policies and practices of the four major Australian banks over the period 1983 to 1994. We conclude on analytical grounds that conventional cost allocation and deferral practices, being based on the static or conventional idea of a 'going concern', are flawed and yield balance sheets that are not indicative of the financial capacity of firms to engage in commerce at any time. We conclude on empirical grounds that the Australian banks, at least, are generally innovative and adaptive enterprises. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1997 holdings: @attributes: islocal: N |
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