publication . Article . 2017

Nanotechnology and accounting issues

Abedalqader Rababah;
Open Access
  • Published: 01 May 2017 Journal: Risk Governance and Control: Financial Markets and Institutions, volume 7, pages 224-230 (issn: 2077-429X, eissn: 2077-4303, Copyright policy)
  • Publisher: Virtus Interpress
Abstract
<jats:p>Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open the door for further studies about nanotechnology and different accounting issues in the future</jats:p>
Subjects
free text keywords: Strategy and Management, Economics and Econometrics, Finance, Impact of nanotechnology, Health impact of nanotechnology, Societal impact of nanotechnology, Engineering ethics, Engineering, business.industry, business, Nanotechnology, Accounting, Production Costs, Cost Structure, Risks, HG1-9999
30 references, page 1 of 2

1. Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.

2. Anderson, S. W. (1995). A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors. Journal of Management Accounting Research, 7(1), 1-51.

3. Askarany, D., & Yazdifar, H. (2007). Why ABC is Not Widely Implemented? International Journal of Business, 7(1).

4. Baird, K., Harrison, G., & Reeve, R. (2007). Success of activity management practices: the influence of organizational and cultural factors. Accounting & Finance, 47(1), 47-67.

5. Source: Center for Responsible Nanotechnology, at http://www.crnano.org/ timeline.htm

6. Cooper, R. The rise of activity based costing: Parts 1, 2, 3 & 4. Journal of Cost Management (1988- 1990).

7. Cooper, R., & Kaplan, R. S. (1988). Measure costs right: make the right decisions. Harvard Business Review, 66(5), 96-103.

8. Dai L, Chang DW, Baek JB, Lu W: Carbon nanomaterials for advanced energy conversion and storage. Small 2012, 8:1130-1166.

9. Drury, C. (2004). Management and Cost Accounting, London. Thomson Learning.

10. Fadzil, F. H. B. & Rababah, A. 2012. Management Accounting Change: ABC Adoption and Implementation. Journal of Accounting and Auditing: Research & Practice, 2012, 1-17.

11. Hansen, D. R. dan Maryanne M. Mowen (2000). Management Accounting, 5th Edition. International Thomson Publishing, (ITP).

12. Horngren, C., & Datar, S. ve Foster, G. 2003. Cost Accounting: A Managerial Emphasis, New Jersey, Prentice Hall International.

13. Horngren, C., & Datar, S. ve Foster, G. 2003. Cost Accounting: A Managerial Emphasis, New Jersey, Prentice Hall International.

14. Hoyt. V.W and Mason . E (2007).” Nanotechnology Financing and Accounting Risks”. Journal of Chemical Health and Safety. Volume 15, Issue 2, March-April 2008, Available online 24 August 2007. http://www.sciencedirect.com/science/ article/ pii/S1871553207000722

15. Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting: Harvard Business School Pr.

30 references, page 1 of 2
Abstract
<jats:p>Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open the door for further studies about nanotechnology and different accounting issues in the future</jats:p>
Subjects
free text keywords: Strategy and Management, Economics and Econometrics, Finance, Impact of nanotechnology, Health impact of nanotechnology, Societal impact of nanotechnology, Engineering ethics, Engineering, business.industry, business, Nanotechnology, Accounting, Production Costs, Cost Structure, Risks, HG1-9999
30 references, page 1 of 2

1. Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.

2. Anderson, S. W. (1995). A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors. Journal of Management Accounting Research, 7(1), 1-51.

3. Askarany, D., & Yazdifar, H. (2007). Why ABC is Not Widely Implemented? International Journal of Business, 7(1).

4. Baird, K., Harrison, G., & Reeve, R. (2007). Success of activity management practices: the influence of organizational and cultural factors. Accounting & Finance, 47(1), 47-67.

5. Source: Center for Responsible Nanotechnology, at http://www.crnano.org/ timeline.htm

6. Cooper, R. The rise of activity based costing: Parts 1, 2, 3 & 4. Journal of Cost Management (1988- 1990).

7. Cooper, R., & Kaplan, R. S. (1988). Measure costs right: make the right decisions. Harvard Business Review, 66(5), 96-103.

8. Dai L, Chang DW, Baek JB, Lu W: Carbon nanomaterials for advanced energy conversion and storage. Small 2012, 8:1130-1166.

9. Drury, C. (2004). Management and Cost Accounting, London. Thomson Learning.

10. Fadzil, F. H. B. & Rababah, A. 2012. Management Accounting Change: ABC Adoption and Implementation. Journal of Accounting and Auditing: Research & Practice, 2012, 1-17.

11. Hansen, D. R. dan Maryanne M. Mowen (2000). Management Accounting, 5th Edition. International Thomson Publishing, (ITP).

12. Horngren, C., & Datar, S. ve Foster, G. 2003. Cost Accounting: A Managerial Emphasis, New Jersey, Prentice Hall International.

13. Horngren, C., & Datar, S. ve Foster, G. 2003. Cost Accounting: A Managerial Emphasis, New Jersey, Prentice Hall International.

14. Hoyt. V.W and Mason . E (2007).” Nanotechnology Financing and Accounting Risks”. Journal of Chemical Health and Safety. Volume 15, Issue 2, March-April 2008, Available online 24 August 2007. http://www.sciencedirect.com/science/ article/ pii/S1871553207000722

15. Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost: The rise and fall of management accounting: Harvard Business School Pr.

30 references, page 1 of 2
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publication . Article . 2017

Nanotechnology and accounting issues

Abedalqader Rababah;