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Pashang, Hossein
Publications (8 of 8) Show all publications
Pashang, H., Österlund, U., Johansson, K. & Ljungkvist, T. (2015). Accounting principles and judgement. International Journal of Business Strategy, 15(2), 69-82
Open this publication in new window or tab >>Accounting principles and judgement
2015 (English)In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 15, no 2, p. 69-82Article in journal (Refereed) Published
Abstract [en]

Accounting principles are a set of ethical constructs that primarily serve to shift accounting towards the locus of ethical judgment. As such, principles help putting the ethical accountability at the “fields” of the entities and provide judgmental relationships or “fit” between ethical consideration and standards as well as various practices of accounting in innumerable ways. However, the current research debates of the ethical issues in accounting have been discursively shaped upon a set of distinctions that researchers make between two sets of dominant standards. These standards are drawn from the contexts of U.S, respectively International Accounting Standards Board (IASB) codifications. This notion should be added that these standards are uncritically defined as being either rules-based or principles-based. In fact, the current accounting debate treats the ethical issues in accounting through the focus on the technical features of the standards. This study will argue that the ethical problem of accounting cannot be adequately approached by the repeated references into the technical natures of the rules-based and principles-based standards. By highlighting the ethical roots of the accounting principles, we will emphasize that analysis of the standards and ethical issues in accounting needs to be judgmentally associated with the propositional promises of the accounting principles.

Place, publisher, year, edition, pages
International Academy of Business and Economics (IABE), 2015
Keywords
Accounting Principles, Accounting judgement, Accounting Representation of the Substantial Events
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13747 (URN)10.18374/IJBS-15-2.5 (DOI)
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H., Österlund, U. & Johansson, K. (2014). Cost accounting, ethical accountability, and accounting principles. Journal of Modern Accounting and Auditing, 10(1), 20-31
Open this publication in new window or tab >>Cost accounting, ethical accountability, and accounting principles
2014 (English)In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, E-ISSN 1935-9683, Vol. 10, no 1, p. 20-31Article in journal (Refereed) Published
Abstract [en]

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been eriously undermined.  

Keywords
accountability deficit, principle of invested cost, ethical accountability
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13745 (URN)10.17265/1548-6583/2014.01.002 (DOI)
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H. & Österlund, U. (2014). Exploring the current methodologies of the foreign currency translation: An accountabilitly perspective. In: : . Paper presented at International Academy of Business and Economics (IABE) - Verona, Italy, June 27-29, 2014.
Open this publication in new window or tab >>Exploring the current methodologies of the foreign currency translation: An accountabilitly perspective
2014 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13744 (URN)
Conference
International Academy of Business and Economics (IABE) - Verona, Italy, June 27-29, 2014
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H., Österlund, U. & Johansson, K. (2013). Cost accounting, ethical accountability and accounting principles. In: : . Paper presented at International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Istanbul, Turkey, July 01-04, 2013.
Open this publication in new window or tab >>Cost accounting, ethical accountability and accounting principles
2013 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13746 (URN)
Conference
International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Istanbul, Turkey, July 01-04, 2013
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H. & Löfström, M. (2011). Group tutoring in accounting: a phenomenological approach. European journal of life writing, 11(2)
Open this publication in new window or tab >>Group tutoring in accounting: a phenomenological approach
2011 (English)In: European journal of life writing, ISSN 1555-4015, E-ISSN 2378-8526, Vol. 11, no 2Article in journal (Refereed) Published
Abstract [en]

The traditional tutoring method of the academic thesis is controlled by a set of prearranged meetings between a single instructor and one or two students. In such a setting, dialogue and directives upon the subject matter is carried out, to a great extent, in isolation. In the traditional approach instructors appear as a "master" who knows what is required from the students to reach a typical academic thesis. The modernized manuals and writings that prescribe the tutoring activities added two instructive dimensions to the traditional approach, namely, psychological and institutional dimensions (see, e.g., Frenckner 1986; Hagman 1994; Cook 1980). The objective was to change the traditional tutoring method. The inclusion of these dimensions helped the pedagogical view of tutoring to be theoretically improved. However, observation of the current tutoring practices shows that inclusions of these instructive dimensions could not substantially support that tutoring in accounting be shifted from the traditional framework. The purpose of this study has been to reflect on the practice of group tutoring (PGT) designed to increase social interaction and reduce the problem of isolation embodied in the current approach of tutoring. A phenomenological view point is applied to approach, to observe, and to conceptualize social engagement in the practice of group tutoring in the field of accounting. Some of the findings are that the approach of group tutoring helps the increase of knowledge interaction, facilitates social relationship and dialogue among the students and teachers, improve the students' performance beyond their individual capabilities, and enhances students' and teachers' engagement in searching after practical accounting knowledge related to the basis of the community of professional accountants.

Place, publisher, year, edition, pages
International Academy of Business and Economics, 2011
National Category
Business Administration
Research subject
Bussiness and IT
Identifiers
urn:nbn:se:hb:diva-3169 (URN)2320/9259 (Local ID)2320/9259 (Archive number)2320/9259 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-12-01Bibliographically approved
Pashang, H. & Fihn, G. (2011). Understanding of the Phenomena of Goodwill. Review of Business Research, 11(2), 137-145
Open this publication in new window or tab >>Understanding of the Phenomena of Goodwill
2011 (English)In: Review of Business Research, ISSN 1546-2609, E-ISSN 2378-9670, Vol. 11, no 2, p. 137-145Article in journal (Refereed) Published
Abstract [en]

In accounting the treatment of purchased goodwill is the most controversial issue. Over the past decades, numerous debates have been raised to deal with the problems and issues associated with the valuation of goodwill. This study reviewed some of the academic researches and found that academic debates have mainly centered on the bookkeeping problems of the subsequent values such as cost allocations, impairment, and profit inflation rather than the problem of the acquisition value. After examining past accounting approaches and other issues surrounding the valuation of goodwill, it was discovered that the main accounting problem is primarily related to the accountability of management in regards with the determination of the initial value, rather than the analysis of the firms' bookkeeping treatments. By means of the examples and illustrations of the accounting techniques and valuation theory, this study confirms that controversy will remain, not just in regards with the subsequent valuation and bookkeeping aspects of the transactions, but chiefly in regards with the determination of the initial value and incorporation of accountability in the process of accounting for goodwill. In the final section a normative and independent valuation model is suggested that has the limited objective of improving the analysis and valuation of the goodwill acquisition.

Place, publisher, year, edition, pages
International Academy of Business and Economics, 2011
Keywords
accounting, purchased goodwill, initial recognition, accountability of management, Redovisning
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-3273 (URN)2320/9951 (Local ID)2320/9951 (Archive number)2320/9951 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-12-01Bibliographically approved
Pashang, H. (2010). Accounting of Accounts Receivable (AR). Review of Business Research, 10(2), 118-127
Open this publication in new window or tab >>Accounting of Accounts Receivable (AR)
2010 (English)In: Review of Business Research, ISSN 1546-2609, E-ISSN 2378-9670, Vol. 10, no 2, p. 118-127Article in journal (Refereed) Published
Abstract [en]

In governance of business administration quality of financial statements is a critical issue. After bitter experiences with practices of off-balance sheet accounting, the concept of Accounts Receivable (AR) has increasingly gained managerial attention. One reason for this attention is that AR can be used, in highly flexible ways, to influence the bottom lines and debt/equity ratios. The purpose of this study is that by means of the imperative of disclosure and a number of other accounting principles and ideas such as objectivity, materiality, matching, and fair value to critically analyze the techniques used in the valuation and measurement of AR.

Place, publisher, year, edition, pages
International Academy of Business and Economics, 2010
Keywords
accounting recognition, account receivables, accounting disclosure, Accounting
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-1237 (URN)2320/10252 (Local ID)2320/10252 (Archive number)2320/10252 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-12-01Bibliographically approved
Pashang, H., Johansson, A., Waldemar, P. & Nolander, M. (2010). Re-interpretation of the Concept of Financial Gap. European journal of life writing, 10(2), 79-88
Open this publication in new window or tab >>Re-interpretation of the Concept of Financial Gap
2010 (English)In: European journal of life writing, ISSN 1555-4015, E-ISSN 2378-8526, Vol. 10, no 2, p. 79-88Article in journal (Refereed) Published
Abstract [en]

In current literature, the problem of financing small businesses is often explained in connection with the concept of Financial Gap. Generally speaking, this concept indicates that the existence of asymmetric information between the two parties that is, the owners of small businesses and financial institutions is a cause to loan denials. By applying an Ethnomethodological research perspective, this paper attempts to reinterpret the Financial Gap. By adopting this perspective, the aim is to contribute to the understanding of the Financial Gap through the analysis of the concepts used by each party in explaining the financial situations. We combined a set of data collected by in-depth interviews with the data collected by questionnaires. The idea was to capture the concepts by which the two parties interpret the Financial Gap in depth and width. The study concludes that causes to the rise of the Financial Gap have linguistic explanations. It arises from the two parties' use of different styles of language. The owners of small businesses often apply vocabularies that are compatible with the everyday activities of running the business. In contrast to this, financial institutions, like banking industries, expect that the owners of small businesses support their informational needs by rational models and formal vocabularies related to the basis of accounting that are used by big industries. The differences in styles of language become visible when the two parties, in a dissimilar way, treat ambiguities, address possibilities and constraints, present risks as well as deal with information needed for decision-making.

Place, publisher, year, edition, pages
International Academy of Business and Economics, 2010
Keywords
financial gap, ethnomethodological perspective, language differences, Accounting
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-1238 (URN)2320/10253 (Local ID)2320/10253 (Archive number)2320/10253 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-12-01Bibliographically approved
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