The Genesis of Accounting in Indonesia: the Dutch Colonialism in the Early 17th Century

The concern of this paper is historical: it is an inquiry into aspects of the emergence of accounting in Indonesia. Although the earliest forms and use of money can be traced back to the Moslem (the 7th century) and even the Hindu (the 4th century) periods in Indonesia, little evidence has been found to indicate the early development of record-keeping. It is argued that the early establishment of the Dutch East Indies Company (1609), undoubtedly, is a starting point in the adoption of modern techniques of bookkeeping and that its development has been heavily moulded by the political, social, and economic penetration of Dutch colonialism in Indonesia

Development of university and professional accountancy education in New Zealand

University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early years this is not so now. In attempting to meet the requirements of the profession and develop independent programmes the universities have been forced into an uneasy compromise. Those United States institutions which have recently created Professional Schools of Accounting may well find themselves similarly placed in the near future

The Challenges of Setting Up a Teaching and Learning Institute to Inspire Tomorrow’s Professionals.

Presenters: Lisa Ward, Teaching and Learning Institute - Administration Manager, [email protected], tel: 01484 47 1578 and Jane Gaffikin, Teaching and Learning Institute – Staff Development Advisor, [email protected] Tel: 01484 47 3146. University of Huddersfield, Queensgate, Huddersfield, HD1 3DH Key words: Teaching, Learning, Employability, Students, Inspire Abstract: Background The University of Huddersfield is one of the Top Ten providers of Sandwich Education (one year work placement as part of a four year degree) in the UK. Our strategy aims ‘to produce employable and enterprising graduates’. We are committed to work placements to such an extent that they are ‘fee free’. We have a huge range of vocational courses and our scholarly courses also contain strong work integrated learning components. Our strapline is ‘inspiring tomorrow’s professionals.’ The University’s Teaching and Learning Institute was formed in 2010 to develop inspiring and innovative teaching. The Institute’s prime focus is to enhance and nurture cross disciplinary teaching and learning activities and consequently raise student aspirations. Work integrated learning whether via placement, enterprise or business partnerships is an important feature in preparing students for their future careers and an aspect of practice which the Institute will encourage. Raising the profile of the existing best practice both within the University and the wider community is crucial to the Institute’s success. Aims and Objectives The paper will explore: • The background to the institute and why it was formed • How the Institute has been set up and the challenges it faces • How the Institute is supporting ‘inspiring tomorrow’s professionals’ o The University’s continuous commitment to and culture of work placements. o Completed Teaching and Learning projects that support the employability of students o Current and future Teaching and Learning projects to support the employability of students o Working in partnership with the Research and Enterprise agenda o Delivering effective staff development for academic and academic related support staff. o Recognising, celebrating and disseminating success, within the institution, nationally and internationally. Experiences covered and Issues Addressed The Institute’s key themes are: co-ordination, evaluation and dissemination. The paper will discuss the first few months of the Institute’s inception and the groundwork undertaken to ensure relationships and processes are in place to fully engage with the University community with the ultimate aim of enhancing the experience of our student population, as they become tomorrow’s professionals

The Effects of Money Priming on Support of Government Programmes

Money helps people gain access to the goods and services they require and it allows people to make choices without having dependence on others (Boucher & Kofos, 2012). Prior research has shown that when the concept of money is activated, participants behave in a less pro-social but a more self-sufficient way in that while they are less likely to offer help to others or to donate money, they make more effort to complete a task and they prefer to work alone rather than to work collectively with others (Vohs, Mead & Goode, 2006). In this study, we examined the effect of money activation on the level of support for government goods and services programmes as a function of the type of programmes (welfare related or universal) and the participantʼs socioeconomic position (higher or lower). All participants performed a memory task before completing a government goods and services survey. The memory task consisted of either money-related words (for the money primed group) or neutral words not associated with money (for the control group). The results show that relative to the participants in the control group, those primed with money had lower levels of support for government programmes, and the effect was stronger for welfare related compared with universal programmes. No significant interaction between priming and socioeconomic status was found, although there was a trend that activating the concept of money had a larger effect for the higher socioeconomic group compared with the lower socioeconomic group. These results provided converging evidence to previous research that activating the concept of money could change peopleʼs attitudes and behaviours, inducing them to become less sensitive to othersʼ needs. Our results also extend the findings of prior research to the valuation of existing government programmes. They suggest that money activation could lower peopleʼs support for social policies, resulting in unintended consequences

Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development

Devising Classificatory Frameworks of Accountings’ Consequences: An illustrative Pacific study of the economic, social, cultural and natural

Purpose: Applications of accounting ideas and practices invariably have consequences. The people in any way responsible for these applications cannot know all possible consequences; however, this predicament is yet more reason to anticipate as many as possible, and behave accordingly. Our article responds to arguments that in order to increase the impact of research into accounting ideas and practices, researchers should give greater priority than hitherto to knowing about the consequences of accountings. Method: We deal with the concept of consequences and exemplify how appreciating them is an interpretative process. We illustrate this process through studying an identity longitudinally, taking an eclectic approach and making liberal use of theoretical perspectives. Our empirical materials are from Nikunau Island and where I-Nikunau (i.e., indigenes of Nikunau) Diaspora reside—Tarawa Atoll, and other Pacific locations and Great Britain— along with further places where accounting usages affecting them have emanated (e.g., Rome, Washington and Manila). These usages relate to industrial hunting of marine life, trading for copra, mining for fertiliser, religion making, civilising and developing the people through colonial governance, and developing and emerging their economy with aid from neoimperial organisations. Findings: We argue that accounting usages have caused or possibilitated wide-ranging and far-reaching alterations to life among I-Nikunau, including that the majority now lives outside Nikunau. These alterations may be regarded as consequences of accounting usages, albeit in conjunction with those of many other actions, events, etc. Having drawn terms from a range of disciplines, we classify the consequences as macro- and micro-economic, distributional, organisational, political, social, environmental, societal, cultural, educational, geographical, demographical, spiritual, nutritional and biological, and we present these 15 classes in a framework specific to I-Nikunau. Originality: We commend our approach to other researchers of accounting and other disciplines in order to induce equivalent classificatory frameworks relevant to their identities of study. We also put forward a canoe metaphor to help shape researchers’ endeavours and qualify a definition of accounting to help users of accounting technology to have greater consideration for accountings’ consequences

Preliminary report of a gas conditioner to improve operational reliability of cryotherapy in developing countries

BACKGROUND: Cryotherapy is a safe, affordable, and effective method of treatment for cervical intraepithelial neoplasia. In some low-resource settings, environmental conditions or qualities of the refrigerant gas can lead to blockage of cryotherapy equipment, terminating treatment. A prototype of a gas conditioner to prevent operational failure was designed, built, and field tested. METHODS: The prototype conditioner device consists of an expansion chamber that filters and dries the refrigerant gas. Users in Peru and Kenya reported on their experience with the prototype conditioner. In Ghana, simulated cryotherapy procedures were used to test the effects of the prototype conditioner, as well as the commonly used "cough technique." RESULTS: Anecdotal reports from field use of the device were favorable. During simulated cryotherapy, the prevalence of blockage during freezing were 0% (0/25) with the device alone, 23.3% (7/30) with the cough technique alone, 5.9% (1/17) with both, and 55.2% (16/29) with neither (Pearson's Chi square = 26.6, df = 3, p < 0.001 (comparison amongst all groups)). CONCLUSION: This prototype design of a cryotherapy gas conditioner is a potential solution for low-resource settings that are experiencing cryotherapy device malfunction

Global, regional, and national incidence and mortality for HIV, tuberculosis, and malaria during 1990–2013: a systematic analysis for the Global Burden of Disease Study 2013

BACKGROUND: The Millennium Declaration in 2000 brought special global attention to HIV, tuberculosis, and malaria through the formulation of Millennium Development Goal (MDG) 6. The Global Burden of Disease 2013 study provides a consistent and comprehensive approach to disease estimation for between 1990 and 2013, and an opportunity to assess whether accelerated progress has occured since the Millennium Declaration. METHODS: To estimate incidence and mortality for HIV, we used the UNAIDS Spectrum model appropriately modified based on a systematic review of available studies of mortality with and without antiretroviral therapy (ART). For concentrated epidemics, we calibrated Spectrum models to fit vital registration data corrected for misclassification of HIV deaths. In generalised epidemics, we minimised a loss function to select epidemic curves most consistent with prevalence data and demographic data for all-cause mortality. We analysed counterfactual scenarios for HIV to assess years of life saved through prevention of mother-to-child transmission (PMTCT) and ART. For tuberculosis, we analysed vital registration and verbal autopsy data to estimate mortality using cause of death ensemble modelling. We analysed data for corrected case-notifications, expert opinions on the case-detection rate, prevalence surveys, and estimated cause-specific mortality using Bayesian meta-regression to generate consistent trends in all parameters. We analysed malaria mortality and incidence using an updated cause of death database, a systematic analysis of verbal autopsy validation studies for malaria, and recent studies (2010-13) of incidence, drug resistance, and coverage of insecticide-treated bednets. FINDINGS: Globally in 2013, there were 1·8 million new HIV infections (95% uncertainty interval 1·7 million to 2·1 million), 29·2 million prevalent HIV cases (28·1 to 31·7), and 1·3 million HIV deaths (1·3 to 1·5). At the peak of the epidemic in 2005, HIV caused 1·7 million deaths (1·6 million to 1·9 million). Concentrated epidemics in Latin America and eastern Europe are substantially smaller than previously estimated. Through interventions including PMTCT and ART, 19·1 million life-years (16·6 million to 21·5 million) have been saved, 70·3% (65·4 to 76·1) in developing countries. From 2000 to 2011, the ratio of development assistance for health for HIV to years of life saved through intervention was US$4498 in developing countries. Including in HIV-positive individuals, all-form tuberculosis incidence was 7·5 million (7·4 million to 7·7 million), prevalence was 11·9 million (11·6 million to 12·2 million), and number of deaths was 1·4 million (1·3 million to 1·5 million) in 2013. In the same year and in only individuals who were HIV-negative, all-form tuberculosis incidence was 7·1 million (6·9 million to 7·3 million), prevalence was 11·2 million (10·8 million to 11·6 million), and number of deaths was 1·3 million (1·2 million to 1·4 million). Annualised rates of change (ARC) for incidence, prevalence, and death became negative after 2000. Tuberculosis in HIV-negative individuals disproportionately occurs in men and boys (versus women and girls); 64·0% of cases (63·6 to 64·3) and 64·7% of deaths (60·8 to 70·3). Globally, malaria cases and deaths grew rapidly from 1990 reaching a peak of 232 million cases (143 million to 387 million) in 2003 and 1·2 million deaths (1·1 million to 1·4 million) in 2004. Since 2004, child deaths from malaria in sub-Saharan Africa have decreased by 31·5% (15·7 to 44·1). Outside of Africa, malaria mortality has been steadily decreasing since 1990. INTERPRETATION: Our estimates of the number of people living with HIV are 18·7% smaller than UNAIDS's estimates in 2012. The number of people living with malaria is larger than estimated by WHO. The number of people living with HIV, tuberculosis, or malaria have all decreased since 2000. At the global level, upward trends for malaria and HIV deaths have been reversed and declines in tuberculosis deaths have accelerated. 101 countries (74 of which are developing) still have increasing HIV incidence. Substantial progress since the Millennium Declaration is an encouraging sign of the effect of global action. FUNDING: Bill & Melinda Gates Foundation