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首页> 外文期刊>Journal of Applied Accounting Research >An exploration of managers' reasons for depreciation method choice in Egyptian companies
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An exploration of managers' reasons for depreciation method choice in Egyptian companies

机译：埃及公司经理人选择折旧方法的原因的探讨

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摘要

Purpose – This paper aims to complement a more conventional positive accounting theory (PAT)-based study of accounting method choice in Egyptian firms by examining three alternative computational reasons for depreciation method choice: simplicity; compatibility with industry norm; and suitability for class of asset. Design/methodology/approach – The paper draws on a questionnaire survey, sent to Egyptian companies, in which managers were asked to indicate their reasons for choosing depreciation methods as well as the actual depreciation methods used. Findings – The paper finds that technical reasons were frequently given in survey responses from managers. However, the available evidence on the actual depreciation methods used by their firms and industries is in fact more consistent with PAT-based theories of accounting choice than with such alternatives. This suggests that the responses to the survey reflected managers' rationalisations of decisions made for self-interested purposes. Originality/value – Most recent work on managerial decisions concerning accounting choices utilises data gathered from databases of published financial information and is undertaken within a PAT context. This study extends that approach by utilising the results of a questionnaire distributed in Egypt to test some additional hypotheses that reflect possible technical accounting reasons for justifying depreciation methods.
机译：目的–本文旨在通过研究折旧方法选择的三个替代计算原因，来补充埃及公司基于会计核算理论（PAT）的更传统的研究方法。与行业规范的兼容性；和资产类别的适用性。设计/方法/方法–该文件基于向埃及公司发送的问卷调查表，调查中要求管理人员指出他们选择折旧方法的原因以及所使用的实际折旧方法。调查结果–该论文发现，经理的调查答复中经常提到技术原因。但是，有关其公司和行业所采用的实际折旧方法的现有证据实际上与基于PAT的会计选择理论相比更为相符。这表明对调查的回应反映了管理者出于自私目的做出的决策合理化。原创性/价值–关于会计选择的管理决策的最新工作是利用从已发布财务信息数据库中收集的数据，并在PAT的背景下进行的。这项研究通过利用在埃及分发的调查表的结果来扩展该方法，以测试一些其他假设，这些假设反映了证明折旧方法合理的可能的技术会计原因。

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