JAMAR Summer 2009


JAMAR Information

Table of Contents


Improving Activities of Logistics Departments in Hospitals: A Comparison of French and U.S. Hospitals


The first objective of the paper is to examine the current status of logistics activities in hospitals in both countries. The second objective is to find out whether the perceived and actual environmental (including regulatory) changes resulted in planned and actual changes in logistics activities. This research extends prior research that compared hospital logistics functions in France and the U.S. in 1998 and discusses reasons for observed differences.

In general, French hospitals reported more success in implementing advanced logistics functions than their U.S. counterparts. U.S. hospitals entered into outsourcing of their logistics functions more often than the French hospitals. We attribute these differences to changes in financing and regulations in the French healthcare industry. We did not find significant changes in financing and regulations in the U.S. healthcare industry.

The results also provides evidence that in response to environmental and regulatory changes, French hospitals reduced supplies inventory levels to a larger extent than did their counterparts in the United States.

Olivier Aptel
Michèle Pomberg
Hamid Pourjalali


Towards a Framework to Analyse the Role of Accounting in Corporate Governance in the Banking Sector


Accounting is considered as an integral part of corporate governance practices. However, limited attention has been paid in the literature to examine this issue systematically.  

Drawing on agency theory, stakeholder theory and contingency theory, this study fills this gap by developing a framework to enable a comprehensive analysis of the role of accounting in corporate governance with special reference to the banking sector.

Based on an extensive survey of relevant literature, we found that (a) four areas of accounting, namely external reporting, external auditing, management accounting, and internal auditing, could assist in practices related to internal and external corporate governance of banks; and (b) such assistance would however be moderated by various contextual factors, i.e., internal organisation, organisational interface and external environment.

The findings of this paper have implications for practitioners, with a proposed checklist for governance purposes and for researchers by providing a framework that integrates the various theories that explain governance practices.

Athula Ekanayake
Hector Perera
Sujatha Perera




Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models

Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) modelhas failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed as costing models for next generation cost management systems. A key feature that distinguishes TDABC and RCA models from traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools.

This paper presents a discussion on implications of recognising idle resources in TDABC and RCA models on developments, maintenance and uses of cost management systems. A hypothetical case is presented to illustrate conversions of an ABC-based costing model to ones that are based on the TDABC and RCA models, and the resulting new allocation of resource costs.

Michael S.C. Tse
Maleen Z. Gong


IFRS Introduction, Corporate Governance and Firm Performance: Evidence from Portugal

This paper assesses the relationship between the application of the International Financial Reporting Standards (IFRS), corporate governance and firm performance in Portugal. The sample consists of 240 observations, in 80 firms, over the period of 2003-2005.

A corporate governance index is created to measure the compliance with the CMVM (Portuguese Securities Market Commission) recommendations.

Results reveal that Portuguese companies that follow CMVM recommendations have a higher level of firm performance, which indicates an important link between financial and managerial accounting. Nevertheless, the level of compliance with the recommendations is still low. Finally, the study establishes that IFRS adoption, per se, is not associated with a higher level of corporate governance.

Euclides Major
Ana Marques




Analysis of the Quality of International Accounting Journals: A Brazilian Study

The objective of the article is to analyse the quality of international accounting journals using two of the four dimensions proposed by Trzesniak (2006), one traditional (Product Purpose) and the other new (Market). This is exploratory research, undertaken by means of a document analysis of international accounting journals, using a quantitative data approach. Data was gathered from the Periodical Portal of CAPES and from the SCOPUS and ISI data bases.

In relation to the first dimension, various differences were investigated, in terms of geographical and institutional origin in the make up of the editorial staff for journals indexed in the SCOPUS and ISI data bases. In the second dimension, even by using criteria for calculating that were identical to that of the ISI, higher impact levels were observed in SCOPUS, a result of its having a larger data base. The study is intended to contribute to a greater knowledge of international Accounting journals that meet the minimum requirements of quality for the scientific community and that can be seen to have published scientific communications.

Ilse Maria Beuren
José Carlos de Souza