International Financial Reporting Standards Research Paper - 1

International Financial Reporting Standards - Research Paper Example The research proposal encompasses background to the proposed research, its objectives and research aim that the researcher will achieve at the completion of the research report. It also includes brief literature review relevant to the subject topic. Moreover, the proposed research methodology that is based on qualitative research along with its limitations is provided. Finally, the research proposal also provides ethical considerations that the researcher has fully understood and acknowledged as a part of conducting such research. Accounting profession has its history that could date back to many centuries. Over the years the accounting profession has evolved through a learning process as economic conditions and ways of doing businesses have drastically changed where new transactions are introduced and the existing rules and regulations are considered insufficient to meet the requirements of a transparent and complete disclosure of companies’ financial positions. All countries have their own accounting regulatory bodies that have either formulated their own standards and practices for businesses to follow or they have simply adopted accounting standards and guidelines developed by one of the well established and regulated frameworks. These standards and guidelines are required to be fully complied with at all times and auditors, and audit committees within organizations are required to ensure that no discrepancies take place. However, from time to time those involved in the global corporate sector are criticized for their deliberate manipulations of firms’ accounts and misuse of accounting standards to present a healthier image of the business. This argument is often raised at times of when recession hits economies as businesses become more susceptible of managing their earnings falsely to attract or retain investment and shareholders turn towards accountants and auditors to seek their assurance regarding

A literature review on the various roles of the HR manager Essay

A literature review on the various roles of the HR manager - Essay Example The practices of Human Resource Management have been integrated so that such an organisational culture could be designed in which the workers could identify their own success (Smith, 2006). The role of HR managers is becoming significant in organisations because ‘sophistication of human resource management practices can enhance the operational inefficiencies (Ijose, n.d.) and to remain operationally efficient having strong management team, designing the work according to successful strategy execution, retaining skilled people, designing the culture that may implement strategy critical activities and creating good policies and procedures that may support strategy execution are required (Higgins, 2005 cited in Ijose n.d.). A lot of research work has been done on the changing and various roles of HR managers in the organisations. In the new service paradigm, the HR managers are in the position to measure the pulse of organisation therefore; they have to be very responsive (Ulrich, Losey & Lake, 1997). The changes in the roles of human resources in organisations have significant implications not only for businesses but also for the HR functions and HR professionals (Bundy, 1997). The role of Human Resource managers is not limited to typical HR functions. Only determining the competencies cannot bring competitive advantage to the organisations unless the knowledge is integrated into the entire HR system therefore, HR managers should think systematically and strategically instead of thinking functionally and tactically about their area (Becker & Huselid, 1999). In a research on the impact of rapid change in Europe on HR managers by European Association for Personnel Management, it was found that nowadays, managers in Europe are required to give attention to traditional HR problems of line managers and they are also supposed to be specialised by line managers in various other functions so that they may get a broader business