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1
Abulghasim, Abubaker. "Management accounting techniques in Libyan manufacturing companies." Thesis, University of Lincoln, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442489.
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Papathanasopoulou, Eleni. "Accounting for UK's fossil resource requirements using input-output techniques." Thesis, University of Surrey, 2006. http://epubs.surrey.ac.uk/2267/.
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Sharma, Neha. "Carbon Footprint Accounting Using Various Tools and Techniques, Comparison and Uncertainties." University of Cincinnati / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1291144713.
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Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.
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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors are adopted for this research including a comprehensive set of strategic typologies and management techniques (MTs). Three forms of contingency fit, selection, interaction, and systems approaches, have been adopted in order to develop research questions and hypotheses.A triangulation approach combining a survey and interviews is used in this research. The questionnaire was delivered to 'accounting managers' of 451 companies listed on the Stock Exchange of Thailand (SET). There were 135 returned and usable responses, resulting in 29.9 percent response rate. Semi-structured interviews of seven companies provide qualitative findings, which are in line with, but explain further, those from the survey.The findings confirm the popularity of the use of, and high perceived benefit from, traditional MAPs and reveal disappointing adoption rates of, and relatively low perceived benefit from, contemporary MAPs. There are some alignments between MAPs and strategic typologies and between MTs and strategic typologies. However, only a few moderation effects are detected. In line with expectations, the companies under differentiation/ prospector/ entrepreneurial/ build strategies tend to have higher organizational performance when they obtain higher benefit from contemporary MAPs and MTs concerning quality, employee empowerment, customization and flexibility. It was also found that the companies pursuing cost leadership/ defender/ conservative/ harvest strategies tend to have higher performance when they obtain higher benefit from traditional MAPs and MTs relating to cost reduction processes.This study adds to the limited body of knowledge of MA in Asian countries, in particular Thailand. It represents a comprehensive survey and explanation of MAPs in Thailand. It is anticipated that this research will make academics and practitioners aware of the capability of alternative MAPs combined with the right match of MTs to improve firms' efficiency and effectiveness as well as its fit with the strategies. It is also expected that the findings of this research will provide valuable insights into the nature of MAPs, and assist the academics and practitioners in improving management accounting rules and practices in Thailand.
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Tahar, Abdul-Aziz Rajab. "The effectiveness of management accounting techniques within the Libyan People's Committees of Municipalities." Thesis, Liverpool John Moores University, 2011. http://researchonline.ljmu.ac.uk/6007/.
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The effectiveness of management accounting techniques within Libyan Peoples Committees of Municipalities [LPCMs] was investigated focusing on the current application of management accounting techniques and the factors that affect current practice of these techniques. The study investigated the role of budget preparation, budgetary control and performance evaluation within Libya and aimed to gather a current contextual overview of practices since the final lifting on United Nation [UN] sanctions and the move to the open market economic structure. As part the study the effectiveness of current practice was evaluated to help identify opportunities for further development. The study used a combined methodology approach which enabled triangulation between the various agencies involved in management accounting within LPCMs. Statistical analysis of the questionnaire survey was undertaken along with content analysis of the semi-structured interview responses to build an overview of current practice and the rationale behind the application of management accounting techniques. LPCMs are still utilising traditional methods of management accounting due to the legislative requirements and this is main motivation for the application of management accounting techniques. An overview of the role of Central Government departments and LPCMs' intradepartmental activities in budget preparation and budgetary control has been described along with the formalised parliamentary approval process. Due to the current compliance focus it has been found that effectiveness and efficiency are not considerations in performance evaluation of LPCMs. The lack of recording of non-financial information is currently hindering organisations in the development of performance evaluation indicators and minimum standards. The study found that following factors have affected the application of accounting generally and the application of management accounting techniques in LPCMs particularly: top management support, management accounting training programmes, motivations systems, adequate financial resources for accounting development, using computer systems for management accounting purposes, accounting research in Libya, Professional accounting bodies in Libya, accounting education in Libya, co-operation between universities and LPCMs, economic changes, policy of government. A number of key recommendations have been developed but all hinge on the primary recommendation that Libya parliamentarians update Financial Law (1967) to meet the new global economic demands that Libya faces.
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Kennedy, Tom. "The impact of activity-based costing techniques on firm performance." Thesis, Brunel University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.361314.
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Malepe, JS. "Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT." Tshwane University of Technology, 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001155.
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This study analysed perceptions on the application of cost accounting in the budgeting process, a
case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to
determine whether recognised costing techniques were being applied, and if so, were those
costing techniques being efficiently and effectively applied. An analysis of the employee
perceptions of the reliability of the currently implemented costing techniques for the preparation
of budget estimates, together with the employees’ perceptions of management’s implementation
and maintenance of the budget estimates, as required by legislation, was also conducted.
The research instruments comprise questionnaires that were distributed to all municipal officials
at CoT who are responsible for budgeting within their municipal department or division, and
semi-structured interviews were conducted with selected officials. Data collected from the
participants were descriptively analysed. This study identified a performance gap between the
potential of the costing techniques nominally being used and the manner in which CoT budget
officials actually apply them. Based on the conclusions drawn from the analysis of the data,
recommendations were made. Some of these recommendations include that officials of the CoT
should improve training on the proper application of currently used costing techniques and that
the CoT should conduct a pilot study aimed at introducing transfer pricing (TP) and standard
costing as their next-generation budget costing techniques. In addition, including decisionmaking
tools, such as cost-volume and profit (CVP) analysis in the costing process can add value
to the budget costing process if applied as a cost-volume and service (CVS) analysis.
8
Williams, Fiona Jane. "The use of management accounting techniques in small and medium-size enterprise decision-making." Thesis, Birmingham City University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543746.
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Inglis, Robert Michael, and Robert inglis@rmit edu au. "Management Accounting and Market Orientation: A Product-level Case-study Analysis." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080724.102053.
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Over the past two decades, research in both the management accounting and marketing disciplines has reported insightful developments, theoretically and empirically, in which both are implicated, yet research into the interface between the two disciplines remains relatively unexplored. In the management accounting literature, a strategically-orientated approach has evolved in which customers, customer satisfaction, customer value and competitive positioning have developed as key management themes requiring a re-evaluation of the existing management accounting information for decision-making. In marketing, research on �market orientation�, has emphasised similar and interrelated themes of customers, competitors, and the interfunctional coordination of organisational activities in the creation of customer value and the ascertainment and calculation of profits. Taking market orientation as a point of departure, in this thesis a conceptual framework is developed which reflects the theoretical links between management accounting and market orientation at a product decision-making level. The undertaking of two in-depth organisational case studies is reported in which market orientation and management accounting for each functional area is analysed and discussed. A greater functional and organisational emphasis on customers� vis-�-vis competitors was found as was an emphasis on informal means of information communication and coordination between functional areas. Despite consistent cross-functional understanding of customers� product-attribute needs in both case studies, the findings indicate the use of �traditional� accounting information for product-level decision-making and an absence of market-orientated accounting information. Exploration and description of the industry and organisational context in both case studies provides an insight into several factors - formality, strategic orientation, organisational structural costs and resource capability � that appear to influence market orientation and the adoption of market-orientated accounting for product decision-making.
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Sweeny, Kim. "Accounting for growth in the Pharmaceutical Benefits Scheme." Thesis, full-text, 2008. https://vuir.vu.edu.au/1960/.
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This thesis investigates the contribution to the growth in expenditure on medicines listed on the Pharmaceutical Benefits Scheme (PBS) from three inter-related sources: (i) the addition of new medicines offering an expanding range of treatments for disease, (ii) PBS processes for determining the prices of medicines and their conditions of listing and (iii) the demand by patients for PBS medicines. In doing so it uses trend analysis presented in both tabular and graphic form, expenditure decomposition techniques based on index and indicator numbers, and econometric analysis. Using novel techniques and interpretations, it addresses some key aspects of decomposition analysis including the treatment of new and disappearing goods and the potential bias arising from changing market shares among substitutable medicines. The analysis is undertaken for the period from 1991-92 to 2005-06.
An important consequence of the cost-effectiveness and reference pricing techniques used by the PBS, is that the quantity index calculated within the decomposition of PBS expenditure can be interpreted as a measure of the quality-adjusted amount of medicines consumed by patients. This is virtually equivalent to the growth in expenditure of about 12% per annum. On average prices of medicines fell over time, modestly in nominal terms and to a greater extent in real terms. Based on the results of econometric analysis, new evidence is presented on the relative influences of copayments, safety net limits, the number of PBS medicines listed and their conditions of listing on the demand for PBS medicines by different categories of patients. Elasticities with respect to patient price are in the range -1.1 to -1.4 for General Non-Safety Net patients and in the range -0.5 to -0.9 for Concessional Non-Safety Net patients.
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Frey, Sibylle D. "Development of new ecological footprint techniques applicable to consumer electronics." Thesis, Brunel University, 2002. http://bura.brunel.ac.uk/handle/2438/5245.
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In order to extend ecological footprint analysis (EFA) to electronic products, new methods had to be developed which associate the world average bioproductive space per capita and year - the fair Earth share - with an individual product. The problem analysed in this thesis is the need for an environmental assessment tool for electronic products, which uses natural capital accounting. This need arose because so far, electronic products were mainly assessed using life cycle analysis with a focus on toxicity. Since the ecological footprint (EF) is a sustainability indicator, the sustainability discussion and in particular its relevance and implications with regard to the EF is reviewed. The electronic products assessed in this thesis are a personal computer (PC) in an exploratory study, and three mobile phones (two main case studies and one updated case study). To establish the land areas used by the mined materials used in electronic products, a database was developed based on site specific data found in the literature, and on approximations from the density of materials and their overburden. A life cycle energy approach was used to determine the burdens from producing and using a mobile phone. In order to estimate energy requirements for materials for which no data was available, the relationship between abundance and rucksack / overburden values was used in a regression analysis. Direct land use data and results from the energy analysis were used as an inventory for the subsequent EFA. An EF time series was applied to represent a more accurate picture of PC and phone use. This was also necessary since the EF reflects the instantaneous rate (a snapshot) of resource consumption. Key results are that the EF of electronic products are much larger than their actual size and that different electronic products have different EF. Our methodology proved sensitive enough to reveal differences even in small electronic products, given the high benchmark of a fair Earth share, and useful in monitoring space-efficient technology.
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Swanepoel, Francois. "Estimation of particle size distributions in mineral process systems using acoustic techniques." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51746.
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Thesis (MEng)--Stellenbosch University, 2000.ENGLISH ABSTRACT: A desire to increase the efficiency of the comminution process in mineral process systems has led to the need of determining the size distribution of ore particles at various stages in the system. The objective of this research is to investigate the feasibility of the use of an acoustic sensor for measuring particle size distribution. The acoustic signal generated when the particles impact on a cantilever bar is analysed using digital signal processing techniques. As rocks fall onto a metal bar, the bar vibrates. The vibrations contain information th a t is extracted to determine the size of particles tha t impacted on the bar. The bar is modelled as a linear system which is excited by impulses (impact of particles). The response of the bar is deconvolved from the acoustic signal to obtain an impulse whose amplitude is proportional to the energy of the impact. In order to improve size estimates, deconvolution is performed using a statistical model of the impulse sequence (Bernoulli-Gaussian) and then estimated using MAP estimation. Size estimates are not only a function of the mass of particles, but also on the exact position of impact on the bar. Since there is always a variation in the position of impact, size estimates are erroneous. It was found that the position of impact can be determined as to reduce variances dramatically. Due to physical sampling in space, the sensor has a bias towards larger particles. We show how this can be represented mathematically and removed. This project is mainly concerned with rocks in the +8-25mm (+0,7-22 gram) size range.
AFRIKAANSE OPSOMMING: Vergruising van erts in die mineraalbedryf verg groot hoeveelhede energie. Daar is ’n behoefte gei'dentifiseer orn hierdie proses meer effektief te maak. Aangesien die effektiwiteit van ’n meul ’n funksie is van die ertsgroottes wat gemaal word, kan partikel grootte inligting aangewend word om effektiwiteit te bevorder. Die doel van hierdie tesis is om die lewensvatbaarheid van ’n akoestiese sensor vir die doel van partikelgrootte estimasie, te ondersoek. Erts partikels wat val vanaf ’n vervoerband op ’n kantelbalk, veroorsaak dat die balk vibreer. Deur hierdie vibrasies te meet en verwerk, kan inligting aangaande partikel grootte verkry word. Die stelsel word gemodelleer as ’n lineere sisteem met impulse as intree. Die geobserveerde sein is die konvolusie tussen die intree impulse en die impulsweergawe van die sisteem. Deur gebruik te maak van ’n statistiese model en MAP-estimasie, word die effek van die sisteem gedekonvuleer vanaf die geobserveerde sein om ’n benadering van die intree impuls sein te verkry. Die amplitudes van die impulse word gebruik as ’n aanduiding van partikel massa. Partikelgroottes soos benader deur die stelsel, is ’n funksie van die die posisie waar die partikel die balk tref. Deur van patroonherkenning tegnieke gebruik te maak, word die posisie van impak bepaal om sodoende grootte benaderings aan te pas en die variansie van grootte verspreidings te verminder. As gevolg van die feit dat partikels gemonster word deurdat slegs ’n klein persentasie van die hele omvang van partikels ondersoek word, onstaan daar ’n oorhelling ( “bias” ) na groter partikels. Die kans dat groter partikels die balk tref is groter as vir klein partikels. ’n Wiskundige model vir hierdie verskynsel word voorgestel en gewys hoe die die oorhelling geneutraliseer kan word. Hierdie projek het te doen met ertsgroottes +8-25mm (+0,7-22 gram).
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Лазаренко, Д. А. "Применение динамических приёмов для обеспечения качественной подготовки учетных работников." Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60555.
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Современное обеспечение информацией должно опираться на
фундаментальные теоретические знания специалистов и, в то же время,
учитывать их способность к мгновенному реагированию на изменения
правового поля.
14
Havlůj, Zdeněk. "Kreativní účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75490.
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In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.
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Sezer, Ozcelik Ganime Asli. "Prediction Techniques Of Acid Mine Drainage: A Case Study Of A New Poly- Metallic Mine Development In Erzincan-ilic, Turkey." Phd thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/3/12608263/index.pdf.
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Acid Mine Drainage (AMD) is an environmental problem that eventually occurs in
sulfide rich mine sites. In Turkey most of the metal mines are associated with
sulphide minerals and are potential AMD generators. The purpose of this PhD thesis
is to practice universally accepted tools for the prediction of AMD potential for a new
metallic mine development.
This study involves evaluation of geological data, geochemistry, mineralogy, and
acid-base accounting (static tests) data, obtained from the Erzincan-iliçÇ
ö
pler Gold Prospect case. The mineralization in Ç
ö
pler is in sulfide and oxide types. The oxide is a supergene alteration and porphyry-copper type gold mineralization is classified as an intermediate sulfidation. The major lithologies observed in the study area are the regionally un-correlated meta-sedimentary lithologies, Munzur Limestone, and the Ç
ö
pler Granitoid.Thirty-eight representative samples were tested for AMD prediction purposes. Sixteen more were included to the sampling scheme for site characterization. Both acid producing and neutralizing lithologies are present in the mine site. Similarly it was revealed that the sulphate sulfur content of the samples were insignificant that any determined total sulfur amount can be directly considered as the factor for AMD production. Geochemical data revealed arsenic enrichments up to 10000 ppm in the study area. Therefore, during the operational stage, in addition to the planning to avoid or minimize AMD, it is necessary to take precautions against arsenic mobilization during the design of the AMD neutralization scheme. Both Kinetic studies and the heavy metal mobilization related to AMD are kept out of the scope of this investigation. Similarly, management and abatement stages of AMD are excluded.
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Akhtar, Muhammad Naveed, and Kayode Olumide Eniodunmo. "Examination of Strategic Management Accounting Techniques among SMEs (Perception of the Usefulness, Adoption, and Outcomes) : A multiple Case Study of SMEs in the Food Processing Industry in Nigeria." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105675.
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Purpose: This thesis examines the perception of the usefulness of SMAT, its adoption, and expected outcomes among SMEs in the food processing industry of Nigeria. Research Questions: Three research questions have been addressed in this thesis; (1)What is the perception of the usefulness of SMAT among SMEs in the food processing industry in Nigeria? (2) What leads to SMEs adoption of SMAT (antecedents) among SMEs in the food processing industry in Nigeria? and (3) What outcomes (consequences) are believed to result from using SMAT among SMEs in the food processing industry in Nigeria? Methodology: Qualitative studies are employed to handle empirical data gathering by semi structural interviews from four SMEs in the food processing industry in Nigeria. The data has been analyzed and thoroughly discussed in the light of previous theories, and findings are presented. Findings: A significant positive perception of the usefulness of SMAT among the selected SMEs in the food processing industry in Nigeria was observed. With few exceptions, costing techniques, customer-focused techniques, and competitors' accounting are moderately and highly perceived while customer accounting techniques are not in use. The most adopted technique is target costing, and the other including; pricing strategy, competitor position tracking, brand valuation, and life cycle costing. Moreover, the management of the sample SMEs thought that benchmarking is the most suitable method to meet their operational targets. The perception of usage of SMAT positively and significantly impacts the perception of increasing customer base and obtaining competitive advantage. The findings imply that SMAT could replace the traditional management accounting practices such as budget and budgetary control in SMEs. Further, human capital is a more influential factor for SMEs than technology because human capital is better positioned to decide which technological tools are more effective for the firms to implement them in their business processes and operations to achieve the organizational goals. Significance of the Study: The research work contributes towards the literature by increasing the knowledge regarding the perception of the usefulness of SMAT and the implications of SMAT practices and its awareness in the SME sector. The larger and smaller firms' policymakers, owners, and managers can benefit through the knowledge and awareness of SMAT and its implementation in their day-to-day business operations. Moreover, the knowledge of using SMAT can enhance the effectiveness of the organizations in achieving their goals that would result in the overall prosperity of the economy of any country. Limitations: The study is restricted to the perception of the usefulness of SMAT, level of adoption, and outcomes among SMEs operating in the food processing industry with a sample size consist of four companies and limited to participants’ in particular geographic regions of Nigeria; therefore, provided information may not be valid for other areas and markets. This fact limits the global generalizability of our findings.
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Silva, Mariana Lage da. "Mapeamento de técnicas de controlo de gestão nas 500 maiores empresas Portuguesas : aplicação de Target Costing." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12681.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo tem como objetivo mapear a aplicação de técnicas de contabilidade de gestão nas 500 maiores empresas portuguesas e estudar a aplicação de uma técnica em específico, o Target Costing. Os dados para este estudo foram obtidos através de um questionário online enviado a controllers e diretores financeiros das empresas. Para análise dos resultados foi utilizada a metodologia Qualitative Comparative Analysis (QCA), com o objetivo de aferir as variáveis que conduzem à aplicação do Target Costing. Com este estudo foi possível concluir que parte das empresas portuguesas que afirmam utilizar a técnica em estudo, não a estão a aplicar de forma correta, sugerindo até que estes se encontrem a utilizar uma outra técnica sem estarem conscientes de tal facto.
This study has the main goal of mapping the management accounting techniques from the Portugal's 500 biggest companies and study the application of one particular technique. The data was collected using an online survey sent to the companies' controllers and CFO's. The tool used to analyze the collected data was Qualitative Comparative Analysis (QCA). The main objective is to assess the causes that lead to the implementation of Target Costing. With this study, I was able to conclude that some Portuguese companies that state they are using Target Costing, in reality they are not doing it in the correct way. The study even suggests that perhaps the companies are using without noticing another similar technique.
N/A
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Barros, Marcelo Gomes de. "O uso das ferramentas em auditoria "Computer Audit Auxiliary Techniques and Tools - CAAT" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras no Brasil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/584.
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Previous issue date: 2003-07-01In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject.
In this beginning of the century XXI, Brazil reached an incommensurable managerial development, proportionate for the effect in chain of the globalization, going by countless restructurings and reengineeries, taking the extinction of several tasks, with objective of accompanying what it happens in the world, ending, mainly, with the bureaucratization that our settled business foundations, leverage the speed of the information and of the electric outlet of decision on behalf of the Society, besides the placement of the national company in the global competitive market. With the change of the atmosphere and of the needs of the companies, the audit services rendered was forced to accompany this evolution on behalf of your subsistence, fact that generated the development of the accounting class, as the improvement of the quality in the services rendered and the progresses of your legislation. This new atmosphere brought new perspectives, the simple execution of the contracted task became the minimum and the excellence in the service installment it became the indispensable, the contracted and it stopped being it "non-participative" with specific and limited functions to become a collaborator in the creation of new ideas, contributing to the improvement of the atmosphere and of the system of information, acting as facilitator in the visualization of the tools " for electric outlet of decisions, as well as, suggesting alternative roads to find the best solution. To reach this status, the technological evolution of the audit atmosphere it was vital, providing the automation of your processes, generating an evolution of the traditional auditor's profile-that that corroborates the information of the financial demonstrations to emit your opinion-for an ally that contributes to the improvement of the company, seeking the mutual growth. Through the field research, this work can reach your objectives, making a mapping of the current situation on the use tools auditing "Computer Audit Techniques and Tools - CAATs" - to help of the financial statement review by audits' company, seeking to heal the audit customers' needs, supporting the concern of the companies of independent audit in they automate your work stages, creating space for the creation of talents, properly valued by the acquired knowledge. In add the objective of this work is to provide to the literary atmosphere before not the compilation of information available to the interested ones in the subject.
Neste in??cio do s??culo XXI, o Brasil alcan??ou um desenvolvimento empresarial incomensur??vel, proporcionado pelo efeito em cadeia da globaliza????o, passando por in??meras reestrutura????es e reengenharias, levando a extin????o de diversas tarefas, com o objetivo de acompanhar o que acontece no mundo, acabando, principalmente, com a burocratiza????o que enra??za nossos alicerces de neg??cio, acelerando a velocidade da informa????o e da tomada de decis??es em prol da entidade, al??m da coloca????o da empresa nacional no mercado competitivo global. Com a mudan??a do ambiente e das necessidades das empresas, a presta????o de servi??os de auditoria foi for??ada a acompanhar esta evolu????o em prol de sua subsist??ncia, fato que gerou o desenvolvimento da classe cont??bil, com melhoria da qualidade na presta????o de servi??os e avan??os da legisla????o pertinente. Este novo ambiente trouxe novas perspectivas, a simples execu????o da tarefa contratada passou a ser o m??nimo e a excel??ncia na presta????o de servi??o passou a ser o indispens??vel, com o contratado deixando de ser o "n??o participativo" com fun????es espec??ficas e limitadas para se tornar um colaborador na cria????o de novas id??ias, contribuindo para a melhoria do ambiente e do sistema de informa????es, agindo como facilitador na visualiza????o das ferramentas para tomada de decis??es, bem como sugerindo caminhos alternativos para encontrar a melhor solu????o. Para alcan??ar este status, a evolu????o tecnol??gica do ambiente de auditoria foi vital, proporcionando a automatiza????o de seus processos, gerando uma evolu????o do perfil do auditor tradicional - aquele que corrobora as informa????es das demonstra????es financeiras para emitir sua opini??o - para um aliado que contribui para a melhoria da empresa, visando o crescimento m??tuo. Por meio de pesquisa de campo, este trabalho pode alcan??ar seus objetivos, efetuando um mapeamento da situa????o atual sobre o uso das ferramentas de auditoria "Computer Audit Auxiliary Techniques and Tools - CAATs" - pelas empresas de auditoria no aux??lio da revis??o das demonstra????es financeiras, visando sanar as necessidades dos clientes de auditoria, dando apoio ??s empresas de auditoria independente em seu esfor??o de automatiza????o das etapas de trabalho, criando espa??o para a cria????o de talentos, devidamente valorizados pelo conhecimento adquirido. Adicionalmente, este trabalho tem como objetivo proporcionar ao ambiente liter??rio a compila????o de informa????es antes n??o dispon??veis aos interessados.
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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.
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Dědková, Eva. "Hodnocení ekonomického systému Flexibeee." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198442.
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This thesis deals with modern ways of the book-keeping using ICT and accounting software evaluation. The first part of thesis focuses on the historical development of accounting forms and techniques, legal regulation and current trends related the book-keeping on the computer. The second part aims on evaluation of specific economic software FlexiBee.
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Ghelardi, Pierre. "Les outils de gestion, processus d’émergence et reproduction de logiques d’actions : étude de cas d’un système complexe de haute technologie." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100013/document.
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Cette étude présente la recherche-action d’inspiration pragmatiste menée au sein du Programme de production du Système, un produit complexe de haute technologie. Dans un secteur où les contraintes sont de plus en plus fortes, certaines activités qui pendant longtemps n’avaient pas été questionnées commencent à être remises en cause. La gestion des évolutions techniques, dont le processus permet de mettre en œuvre de changements sur la définition du produit, en fait partie. Or, le constat de la présence de modifications sans coûts identifiés dans cette activité a soulevé la question de recherche suivante : Comment la « modification sans coût » émerge-t-elle en tant qu’outil dans l’organisation et quelles sont ses relations avec les pratiques de la gestion des évolutions dans la production du Système ? Pour y répondre, la recherche-action a permis d’analyser les conditions de l’émergence de l’outil de gestion « modification sans coût » au cœur des pratiques de l’activité de gestion de configuration de l’Entreprise. La théorie de l’acteur-réseau s’est ensuite révélée, en raison des caractéristiques spécifiques du terrain, comme le plus adéquat pour appréhender cet outil. Dans ce cadre, la discussion proposée permettra de déconstruire la boîte noire qu’est devenue la « modification sans coût » et de mettre en évidence ses multiples dimensions. La « modification sans coût » apparaîtra ainsi comme un actant du réseau de gestion de configuration et un outil porteur d’habitudes héritées du passé. Cette interprétation établira ainsi le rôle de la « modification sans coût » dans le maintien de logiques d’actions et de pratiques collectives antérieures au sein de l’organisationThis study presents a pragmatist action-research conducted in the production Program of the System, a complex high-tech product. In an industrial domain where constraints are getting increasingly stronger, some activities are now questioned. The engineering change management, which process allows to apply changes in the product definition, is one of these. However, the observation that for some modifications no costs were identified brings to the following research question: How the “no cost modification” emerges as a management accounting tool in the organization and what are its relationships with the engineering changes’ practices in the System production? In order to answer it, the action-research allows to analyze the emerging conditions of the “no cost modification” in the engineering changes’ practices. The actor-network theory reveals then itself as the most adequate framework in order to apprehend this management accounting tool considering the field specificities. In this context, the discussion proposed gives the opportunity to deconstruct the black box “no cost modification” and to put in evidence its multiple dimensions. The “no cost modification” appears to be an “actant” of the configuration management network and a management accounting tool carrying habits linked to the past. This interpretation will so establish the role of the “no cost modification” in the maintenance of previous action logics and collective practices in the organization
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Mortensen, Tony Paul. "The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2008. http://hdl.handle.net/10092/1940.
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This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and users. Concerns raised in the accounting profession regarding the susceptibility of the cash flow statement to manipulation, coupled with the recent introduction of NZ IAS 7 (cash flow statement) provide the motivation for investigating the potential for miscommunication (either intentional or unintentional) between the main parties to the financial reporting process. The study investigates inter and intra group differences in measured connotative meaning of the old and new definitions of “cash”, and determines the effect of connotative meaning on decision outcomes. Further, the study considers the overall quality of the two definitions, as perceived by the three financial reporting groups.
Three key findings are indicated. The first is that the three financial reporting groups do not share the same cognitive structure in which the meaning of the concept “cash” is held. An important implication is that comparisons between the connotative meanings held by the three financial reporting groups cannot be validly made. Secondly, significant differences in the measured meaning were observed across the two definitions within each of the three subject groups. Thirdly, the decision outcomes for each of the three subject groups were significantly different under the two definitions. Also there was some evidence that the differences in the decision outcomes were linked to the differences in the measured connotative meaning.
These results raised several concerns regarding the potential for miscommunication between the three key parties to the accounting communication process and highlighted the importance of standard-setters assessing the effect on connotative meaning of possible changes in wording to key concepts within the cash flow statement.
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Heger, Martin. "Audit v počítačovém prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10902.
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The work shows risks and opportunities of audit of financial statements resulting from a computer environment. First it describes the general principles of auditing and its legislative definition. For basic orientation to the work deals with new trends of IS / ICT in accounting. Following them it describes different approaches of auditors to the computer environment. The main part focuses on computer-assisted audit techniques (CAATTs), which auditors can use depending on their approach to the computer environment.
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Baldwin-Morgan, Amelia Annette. "The impact of expert systems on auditing firms : an investigation using the Delphi technique and a case study approach /." Diss., This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-08062007-094401/.
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Malínková, Lenka. "Studie nákladů na dopravu v distribuční firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221472.
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The master´s thesis deal with transportation costs occurred in distribution company. It analyses both the evidence and monitoring of the particular costs, and also the range and efficiency of the spent costs. The outcome of my thesis is proposal of the evidence and the methodics for costs´ evaluation during the physical distribution.
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Zelinschi, Dragos. "Les multiples enjeux d'une technique de gestion : discours et pratiques dans la répartition des frais généraux." Phd thesis, Université d'Orléans, 2009. http://tel.archives-ouvertes.fr/tel-00461255.
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Cette recherche tente de clarifier la discussion autour de la répartition des charges indirectes, recenser les attitudes des entreprises confrontées au problème de la répartition et analyser les différents discours qui l'entourent. Nous nous sommes posé ici la question suivante : existe-t-il une technique de répartition qui soit intrinsèquement meilleure que les autres ? Pour nous, ce qui importe, ce n'est pas la technique (ou la méthode) de répartition, mais le sens qui émerge des pratiques et des discours. Il est donc nécessaire de changer de perspective sur la répartition, c'est-à-dire ne plus raisonner en termes de méthodes, mais chercher plutôt à comprendre ce phénomène en tant que délibération datée et contingente. Nous défendons ici l'idée que la répartition des charges indirectes constitue un processus (ou un phénomène organisationnel) qui prend des sens multiples. Ces sens émergent de la dialectique entre pratiques et discours, qui cache en réalité l'intervention de trois catégories d'acteurs : les entreprises, les scientifiques et les consultants. Dans ces conditions, non seulement il n'existe pas de technique de répartition qui soit intrinsèquement meilleure que les autres, mais il est impossible même de concevoir et de définir une telle technique.
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Imamovic, Ismar. "Ultimate load limit analysis of steel structures accounting for nonlinear behaviour of connections." Thesis, Compiègne, 2017. http://www.theses.fr/2017COMP2373/document.
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Cette thèse traite de l'analyse limite des structures de châssis en acier, qui s'utilise souvent comme la structure principale de support des bâtiments. La structure du cadre en acier est caractérisée par une réponse très ductile et un grand potentiel pour dissiper l'énergie, ce qui est crucial pour la résistance par rapport aux tremblements de terre. La ductilité dans la réponse de la structure est la cause du comportement du matériau lui-même et du comportement des connexions entre les éléments de la structure. Les connexions entre les poutres et les poteaux peuvent influencer de manière significative la réponse de la structure du cadre en acier, parfois jusqu'à 30%. L'idée est de intégrer le comportement des connexions par les éléments de poutres qui seront situés dans les coins du cadre et la modélisation du reste serra fait avec des éléments de poutres non-linéaires qui décrirons le comportement des poutres en acier. Cette recherche est composée de deux parties. La première partie est consacrée au comportement des connexions structurelles, la deuxième partie présente le développement de l'élément fini du faisceau non linéaire capable de représenter le comportement ductile d'un élément de la structure en acier. Dans la première partie de la thèse, nous définissons la procédure d'identification des paramètres constitutifs pour le modèle couplé de plasticité-dégâts avec dix-huit inconnus. Ce modèle constitutif est très robuste et capable de représenter une large gamme de problèmes. La procédure définie a été utilisée dans la préparation de tests expérimentaux pour trois types de connexions en acier structuré. Les tests expérimentaux ont été effectués pour deux cas de charge. Pour la première, la charge a été appliquée dans un sens avec les cycles de chargement et de déchargement. À partir des mesures expérimentales, nous avons conclu que le modèle de plasticité peut bien représentée le comportement de la connexion structurale. Paramètres constitutifs ont été déterminés à partir des résultats de l'expérimentation, on a utilisé une poutre géométriquement exacte avec la loi bilinéaires renforcement du matériel et la loi linéaire pour le ramollissement. Également, on a effectué des essais expérimentaux de deux types de raccords en acier en cas de chargement cyclique. Les données mesurées montrent que le modèle de la plasticité n'est pas assez bon pour décrire le comportement de connexion pour ce type de charge. A savoir, en raison de changements du sens de l'application du chargement, les connexions montrent moins de rigidité, qui peut être décrite avec un modèle constitutif de dommages. Pour cette raison, nous avons développé un nouveau modèle plasticité-dommages qui est capable d'inclure le phénomène mentionné ci-dessus. A la fin de cette section est faite l'identification des paramètres constitutifs. La deuxième partie de la thèse de doctorat est composé de formulations théoriques et la mise en œuvre numérique des faisceaux géométriquement exacte. La réponse de durcissement de la poutre comprend l'interaction entre les forces de la section résultant du stress (N, T et M), et la réponse de ramollissement est définit par la loi non linéaire. Ce type d'élément fini de poutre est capable de décrire le comportement ductile des structures en acier et inclure les effets du second ordre, qui sont très importantes pour l'analyse ultime des structures de cadre en acier. L'élément fini développé de poutre géométriquement exacte et les lois définies de liaison de comportement dans la construction en acier, offrant la possibilité d'une analyse de haute qualité des structures en acier. En utilisant les modèles de poutre proposé et la méthodologie de modélisation des structures de châssis en acier, il est possible de déterminer une distribution réaliste des forces de section transversale , y compris la redistribution due à la formation de rotules plastiquesThis thesis deals with the ultimate load limit analysis of steel frame structures. The steel frame structure has a very ductile response and a large potential to dissipate energy, which is crucial in the case of earthquakes. The ductility in the response of the structure comes from the behavior of the material itself and the behavior of the semi-rigid structural connections. The semi-rigid connections between beams and columns can significantly influence the response of the structure, sometimes up to 30%. In this thesis, we propose a methodology for modeling steel frame structures with included connection behavior. The idea is to model the behavior of the structural connections by the beam elements positioned in the corners of the steel frame structure. Other members of the steel frame structure, steel beams, and columns, will be modeled with nonlinear beam elements. This research consists of two parts. The first part deals with the behavior of the structural steel connections. In the second part, we present the development of the nonlinear beam element capable of representing the ductile behavior of steel structural elements, beams and columns. In the first part of the thesis, we define constitutive parameters identification procedure for the coupled plasticity-damage model with eighteen unknowns. This constitutive model is very robust and capable of representing a wide range of problems. The identification procedure was used in the preparation of experimental tests for three different types of structural steel connections. The experimental tests have been performed for two load cases. In the first, the load was applied in one direction with both the loading and unloading cycles. From the experimental measurements, we have concluded that the response of the experimental structure can be represented by the plasticity model only because no significant change in the elastic response throughout the loading program was observed. Therefore, we have chosen an elastoplastic geometrically exact beam to describe connection behavior. The hardening response of the beam is governed by bilinear law, and the softening response is governed by nonlinear exponential law. The identification of the parameters has been successfully done with fifteen unknown parameters identified. The two types of the experimental structures were also exposed to the cyclic loading. Measured experimental data shows complex connection behavior that cannot be described by the plasticity model alone. Namely, after changing load direction stiffness of the connection decreases. This suggests that the damage model should be incorporated in the constitutive law for the connections behavior as well. Therefore, we propose a new coupled plasticity-damage model capable of representing the loss in the stiffness of the connection with the changing of the load direction. At the end of this part, we also give the constitutive parameters identification for the proposed model. The second part of the thesis deals with the theoretical formulation and numerical implementation of the elastoplastic geometrically exact beam. The hardening response of the beam includes interaction between stress resultant section forces (N, T and M), and the softening response of the beam, which is governed by the nonlinear law. This type of the beam element is capable of representing the ductile behavior of a steel frame structure, and it takes into account second order theory effects. Performed numerical simulations show that the proposed geometrically nonlinear beam element is very robust and is able to provide a more precise limit load analysis of steel frame structures. By using proposed methodology for modeling steel structures, we are able to obtain the real distribution of section forces, including their redistribution caused by forming of the hinges and the connections behavior
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Filho, Emilio Maltez Alves. "Cultura organizacional de cursos de ciências contábeis: um estudo em duas universidades públicas." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07072016-150030/.
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O objetivo geral deste trabalho foi compreender o atual estágio da Cultura Organizacional Acadêmica (COA) em duas Instituições de Ensino Superior (IES) brasileiras, visando identificar possíveis relações entre a cultura e os resultados decorrentes do desempenho dessas IES. A revisão da literatura contemplou as principais teorias sobre cultura organizacional (CO), principalmente as abordagens de Schein (2009), Denison et al. (2012) e Hofstede (2003), além de referenciais empíricos de pesquisadores que se basearam nas abordagens desses autores. A metodologia utilizada teve predomínio qualitativo, com base em etnografia, elementos da observação participante e uso de entrevistas, tanto em profundidade quanto semiestruturadas, que foram gravadas para posterior transcrição e edição. Para o tratamento dos conteúdos das entrevistas, utilizou-se a técnica do Discurso do Sujeito Coletivo (DSC) de Fernando Lefevre e Ana Lefevre (2012), com o emprego do software Qualiquantisoft. O campo empírico abrangeu dois cursos de Ciências Contábeis de duas universidades públicas estaduais, contatadas por acessibilidade. Estes cursos foram o do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo [FEA/USP] e o do Departamento de Ciências Sociais Aplicadas da Universidade Estadual de Feira de Santana, na Bahia [DCIS/UEFS]. Foram entrevistados 10 docentes do curso da FEA/USP e oito docentes do curso do DCIS/UEFS. Também foi aplicado um questionário para 122 alunos do curso da FEA/USP e 84 alunos do curso do DCIS/UEFS. Os resultados principais são que o atual estágio da COA nos dois cursos das duas IES apresenta-se em polos diametralmente opostos, ou seja, há força na COA do curso da USP, que se reflete na responsabilidade de manter, no presente, os padrões alcançados no passado, e buscar aumentar essa alta referência e visibilidade do curso no país e na América Latina, com orientação estratégica para internacionalização. Em contrapartida, a situação do curso da UEFS é oposta, na qual, de acordo com seus docentes, ele atravessa um período de queda na sua COA, a qual se mantém basicamente adormecida frente às mudanças do ambiente externo, que se reflete em queda dos níveis de qualidade do curso e dos níveis de motivação dos alunos e docentes. Em síntese, os resultados decorrentes do desempenho do curso têm forte dependência da força e solidez de sua COA, materializada na responsabilidade, qualificação e empenho de seus membros (docentes e gestores).The aim of this study was to understand the current state of Academic Organizational Culture (AOC) in two Higher Education Institutions (HEIs), to identify possible relationships between culture and the results arising from the performance of these HEIs. The literature review included the major theories of organizational culture (OC), especially the approaches to Schein (2009), Denison et al. (2012) and Hofstede (2003), and empirical references of researchers that were based on the approaches of these authors. The methodology used was predominantly qualitative, based on ethnography, participant observation elements and use of interviews, both in depth as semistructured that were recorded for later editing and transcription. For the treatment of the content of the interviews, we used the technique of the Collective Subject Discourse (CSD) of Fernando Lefevre and Ana Lefevre (2012) with the use of Qualiquantisoft software. The empirical field covered two Accounting courses at two state universities, contacted by accessibility. These courses were the Department of Accounting and Actuarial Science at the Faculty of Economics, Management and Accountancy at the University of São Paulo [FEA/USP] and the Department of Applied Social Sciences at the State University of Feira de Santana in Bahia [DCIS/UEFS]. 10 professors of the course of FEA / USP and eight professors of the course of DCIS/UEFS were interviewed. Also a questionnaire was applied to 122 students of the FEA / USP and 84 students of the DCIS/UEFS. The main results are that the current stage of the AOC in both courses of the two HEIs comes in diametrically opposite poles, that is, there is strength in the AOC of USP course, which is reflected in the responsibility of maintaining, at present, the achieved standards in the past and seek to increase this high reference and visibility of progress in the country, Latin America, with strategic direction for internationalization. In contrast, the current situation at UEFS is opposite, in which, according to their teaching, is being through a falling period of its AOC, that remains essentially dormant facing the external environment changes, which is reflects the fall of current quality and motivation levels of students and professors. In summary, the results from the course of the performance have a strong dependence of the strength and solidity of its AOC materialized responsibility, skills and commitment of its members (professors and administrators)
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Jégat, Sylvaine. "L'expertise et le comité d'entreprise : mise en perspective." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100134.
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Face à la complexité du monde de l’entreprise, le recours à l’expertise s’avère être indispensable afin de permettre au comité d’entreprise d’exercer pleinement ses attributions, et, in fine, de contribuer à l’application du principe de participation des travailleurs. Une approche plus réaliste de l’expertise permet d’établir que le comité d’entreprise a à sa disposition deux types d’experts : les experts institutionnels (l’expert-comptable, l’expert technique, l’expert libre et l’expert économique) et les experts non institutionnels (certaines commissions du comité d’entreprise et le comité d’hygiène, de sécurité et des conditions de travail). Les liens que le comité d’entreprise et les experts entretiennent oscillent entre vision traditionnelle et vision renouvelée. De façon tout à fait traditionnelle, ces deux types d’experts accomplissent, de façon inégale, une mission d’éclaireur pour le comité d’entreprise en lui apportant de l’information mais également en la traitant lorsque cela est nécessaire. De façon plus singulière, il apparaît que les experts interviennent également dans le processus de décision, mais également dans le processus de concertation. Au-delà du rôle que les experts peuvent jouer auprès du comité d’entreprise, les liens qu’ils entretiennent avec le comité révèlent l’existence de deux sortes de dynamique sous-jacentes : une dynamique relationnelle entre les différentes parties prenantes à l’expertise, marquée par un subtil équilibre entre dépendance et indépendance des uns envers les autres, et une dynamique collective qui témoigne de l’existence d’une expertise collective constituant un système d’intelligence collective nécessaire à l’effectivité du principe de participation des travailleursGiven the complexity of the business environment, resorting to expertise proves to be essential for the works council to fully exercise its powers and ultimately for the council to contribute to the application of the employee involvement principle. A more realistic approach to expertise enables us to establish that the works council has two types of experts at its disposal: institutional experts (chartered accountants, technical experts, expert consultants and economic experts) and non-institutional experts (some of the works council commissions and the Health, Safety and Working Conditions Committee (CHSCT)). The relations between the works council and experts oscillate between a traditional perspective and an updated perspective. In a very traditional fashion, these two types of experts unevenly act as pathfinders for the works council. They provide the council with information but also process this information when it is necessary. More strangely, however, experts also appear to be involved in the decision-making process as well as in the process of consultation. Beyond the tasks that experts can perform for the works council, two kinds of underlying dynamic can be evidenced by the relations between the experts and the council: a relational dynamic between the various players involved in the expertise that is characterised by a subtle balance between dependence on and independence from one other, and a collective dynamic that indicates the existence of a collective expertise. This collective expertise consists in a system of collective intelligence that is necessary to the effectiveness of the employee involvement principle
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Drochon, Victoria. "Le recours aux experts par les instances de représentation du personnel." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020046.
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Entre 1946 et 2016, ce sont plus de vingt cas de recours à des experts par les instances de représentation du personnel qui ont été créés, dont huit sur les trois dernières années. La possibilité sans cesse étendue de recourir à l’assistance d’experts pourrait laisser penser que le régime du recours à l’expertise est efficient. La facilité avec laquelle la loi associe désormais l’expert à chaque nouvelle mesure prise en faveur du dialogue social masque cependant mal l’incapacité croissante du législateur à préserver la fonction initiale de l’expertise : une fonction informative. Signe des dysfonctionnements qui grèvent le régime actuel du recours à l’expertise, le sujet est hautement polémique et fait l’objet d’un contentieux florissant. L’étude du périmètre ainsi que des modalités du recours à des experts exhorte à la construction d’un régime plus cohérent, de nature à assurer l’effet utile de l’expertise tout en préservant la compétence et la parole des représentants du personnelBetween 1946 and 2016, this is more than twenty new cases in which the employee representatives were granted the right to resort to the services of experts, and only eight in the last three years. The ever-expanded possibility to be assisted by external experts might suggest that the expertise statutory regime is efficient. The ease with which the law associates experts to each new measures taken in favor of the social dialogue cannot hide the persistent difficulties encountered by the legislator to preserve the original function of expertise : an informative function. The controversial nature of the right to resort to the services of experts and the increasing amount of litigation in this area are manifestations of its failures. A study of the scope and the conditions under which the experts might be appointed urges to the construction of a more coherent system, that would ensure the effectiveness of the right to resort to experts while maintaining the employee representatives’ competence and voices
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Chiu, Ching-Ping, and 邱晴萍. "The Factors and Benefit Analysis of Accounting Firms' Utilizing IT Audit Techniques." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/67205019946208552581.
Full textAbstract:
碩士國立中正大學
會計與資訊科技研究所
100
Abstract Information technology has advanced rapidly and is now used extensively in the business environment. Due to this change, accounting firms will need to decrease audit risks caused by the use of IT and to scope the engagement to incorporate “financial statement related” risks. Accounting firms audit under information technology environment, evaluate whether the enterprise is under high risk of information control environment and gradually use the computer audit technology to evaluate the IT environment of the enterprise and to assist accounting firms finish the financial attesting in a limited amount of time. However, only the Big Four have computer audit department, dedicated to use computer audit technology to audit under the IT environment. In this study, after literature review, we collected internal control’s effectiveness of the information system environment from non Big Four firms and used questionnaires with the Analytic Hierarchy Process (AHP) to perform computation and analysis. Compared to the results with the study from ZENG,MEI-LING, the audit risk of the customer’s information environment will affect the accounting firm to evaluate the main consideration of the internal control effectiveness to the customer’s information technology. This paper will then briefly describe IT audit process for all types of accounting firms and through case studies, try to understand accounting firm's approach in performing the client’s information technology general control testing (referred to as:ITGC) and obtain testing results to analyze the status of the computer informationenvironment in public companies. Finally, this case study aims to provide the non-Big Four accounting firms about the importance and the impact of information system environment and serves as a reference for future audit plan for the accounting firms. Keywords: computer audit, computer information systems general controls environment, Certified Public Accountant, Analytic Hierarchy Process
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Seyfert, W., D. Rosenberg, and E. Stack. "Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques." 2006. http://hdl.handle.net/10962/d1001645.
Full textAbstract:
New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow managment accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles, due to technological advances and a more competitive business environment. Recent revisions to the International Accounting Standards which are particularly supportive of life cycle costing and project management are likely to increase the focus on strategic management accounting further. This article describes developments in management accounting and the recent convergence of financial reporting in terms of International Accounting Standards with strategic management accounting and project management techniques. Strategic management accounting (particularly life cycle costing) involves applying project management techniques and using the calculus of investment to manage the project as a whole. This contrasts with managing only costs and revenues during the manufacturing phase of a project. The article demonstrates that project management techniques and the calculus of investment provide the information needed to account for the value of a project in terms of IAS 38: Intangible Assets. This will ultimately give rise to both improved decision-making and more relevant financial reporting.
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O'Donnell, Casey John. "Using industrial engineering techniques in the development of effective cost accounting systems for hospitals." 1988. http://hdl.handle.net/2097/23782.
Full text
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Agoglia, Christopher P. "The effects of alternative justification techniques on judgment accuracy and information communicated in the review process." 1999. https://scholarworks.umass.edu/dissertations/AAI9932281.
Full textAbstract:
Auditors are often required to justify their judgments to more senior members of their firms. However, the documentation required to justify a judgment can differ. While it is possible that different justification requirements may produce different effects on judgment processes, little is known about the relative effectiveness of different justification techniques. This study uses a control environment assessment task to examine the effects of alternative justification techniques on auditors' (reviewees') judgments, on the information transferred from the reviewee to the reviewer, and on the resulting judgment of the reviewer. Professional auditors were given a detailed case concerning a client's control environment which was based on an actual audit in which fraud was present. Auditors were assigned to be either a reviewee or reviewer based on their experience level. Reviewees were divided into three justification groups: supporting, balanced, or component. They were asked to make a series of assessments relating to the control environment's ability to prevent fraud, and to justify those assessments using their respective justification requirements. Reviewers were paired with a reviewee and asked to review that individual's work. Reviewers received the reviewee's judgment and justification, along with the information contained in the detailed case, and made the same series of control environment assessments as reviewees. The main variables examined were decision accuracy and the amount and type of evidence documented in the reviewee's justification. The results indicated that reviewees in the component group documented a larger evidence set in their justifications than did reviewees in the balanced and supporting groups, and that the component justification reviewees were the least accurate in their fraud risk assessments. Reviewer results tended to mirror those of reviewees, though comparisons between component and supporting reviewers were not as strong. One potential explanation for the underperformance of component group subjects concerns the dilution, effect. The substantial amount of evidence documented by component reviewees may have diluted the impact of key information that pointed to possible fraud problems. These results suggest that, when performing a reasonably complex evaluative task, the way in which reviewees are required to justify their assessments can affect both the accuracy of their assessments and the information they document as part of their justifications. Given that both the reviewee's assessment and justification are later passed on for review, different justification techniques can affect the accuracy of reviewers' assessments. Implications for audit practice and for decision making research are discussed.
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Chen, Po-Chen, and 陳柏誠. "ntegration of Accounting-Based & Option-Based Models with Sampling Techniques to Predict Construction Contractor Default." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/03423396145589250793.
Full textAbstract:
博士國立臺灣大學
土木工程學研究所
103
Due to the special financial characteristic of construction industry, past researches on bankruptcy prediction models mostly excluded the construction industry from their sample. However, the financial health of construction contractors is critical in successfully completing a project. The financial default probability of the construction industry is always an important issue for governmental organizations, construction owners, lending institutions, surety underwriters, and contractors. Thus, this research aims to measure and predict the construction contractor default risk. The financial default predicting models developed in past literatures are in large built by historical accounting information. They were called as “accounting-based models”. These researches supposed that there may be different patterns between defaulters and non-defaulters in historical accounting information, and tried to find out these patterns by some regression or data mining analysis. Thus, scholars usually need numerous of samples to build accounting-based models. Most of the previous studies on prediction construction contractor default used sample-match method to build their sample set, which produces sample selection biases. In order to avoid the sample selection biases, this research used all available firm-years samples during the sample period. Yet this brings a new challenge: the number of non-defaulted samples greatly exceeds the defaulted samples, which is referred to as between-class imbalance. Accounting-based models only demonstrate the distribution of the major parts of input points, ignoring the small parts of input points. Thus using the accounting-based models on default prediction with imbalance data set is not satisfactory. The primary objective of this research is to improve this shortcoming by 2 kinds of over-sampling technique: “replication” and “Synthetic Minority Over-sampling Technique (SMOTE)”. The purpose of these over-sampling techniques is to increase the number of default samples, and reduce the between-class imbalance. Besides the accounting-based models, the option-based model is another way to predict company default. The option-based model doesn’t catch the information by data mining, but depicts the physical mechanism of company’s default by using option-pricing equations with the main input: company stock price. In an efficient market, the company’s stock price could be a good source of information because it not only reflects accounting and economic information but also reflects qualitative factors such as management and technique. The second objective of this research is to build hybrid models which combine accounting and stock market information. The empirical results of this research show that the hybrid models outperform the accounting-based models and the option-based model. With the over-sampling techniques, the predicting performance of models could be even better. Thus, this research recommends the proposed hybrid models with over-sampling techniques as an alternative to the traditionally used models.
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KLEČKOVÁ, Jitka. "Metody kreativního účetnictví, modely a jejich využití." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-174037.
Full textAbstract:
The aim of this work is to formulate the most famous creative accounting techniques in relation to selected items of financial statements, including their impact, and further to evaluate selected creative accounting models. These models are used for detection of possible manipulation in reported accounting data. The aim is also to determine their potential as well as their limitations. The thesis is divided into two parts. The first part deals with the essence of creative accounting. The second part provides an analysis of selected items of financial statements in relation to the creative accounting practices. The thesis also includes a case study that addresses the issue of the identification of manipulated financial statements. Financial statements are an important source of information. When the data contained in them are modified, they supply inaccurate and false information. Then this fact may have a significant impact on users´ decision.
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Myeza, Nkosinathi Wonderboy. "Significance of bank records analysis as a technique in tracing fraud suspects." Diss., 2014. http://hdl.handle.net/10500/19024.
Full textAbstract:
Text in EnglishThe research attempts to establish the significance of bank records analysis as a technique in tracing fraud suspects. The purposes of conducting this research was to establish the current approach by the investigators of the SAPS in respect of bank records analysis in tracing fraud suspects; to explore and report on the findings of national and international literature in an attempt to find new information thereby improving the current method of bank records analysis and its specific use in tracing fraud suspects; and to make new information, in the form of written articles and this dissertation, available to the SAPS to be considered for inclusion in the training curriculum for their investigators. In collecting data, the researcher used literature study, interviews with individual participants and case dockets analysis. Essentially, the recommendations were drawn from the conclusions of the data obtained. These recommendations may offer solutions to the problem identified.
Criminology and Security Science
M. Tech. (Forensic Investigation)
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Lewis, Rachael Lucy. "Are you thinking what I'm thinking? Explaining the relation between management control systems and managers' causal mental models." Thesis, 2016. http://hdl.handle.net/10453/116791.
Full textAbstract:
University of Technology Sydney. Faculty of Business.Research into the cognitive effects of management accounting and control systems is largely oriented toward understanding how decision makers use accounting information to inform their judgement and decision making activity. However, the effect of these systems on decision making is not limited to the provision of information; instead, management accounting and control systems may influence decision makers’ underlying mental representations, which in turn form a critical input to judgement and decision making in an organisational context. As such, the objective of this thesis is to explore and then explain how the use of management control systems relates to the development of a type of mental representation: managers’ causal mental models. In order to answer this question, I undertake a qualitative embedded case study of a medium-sized residential aged care service provider in Australia, incorporating specific Cognitive Task Analysis (CTA) techniques to elicit the causal mental models of individual study participants. First, I draw on theory and concepts from cognitive psychology to develop the construct of causal mental models for application in an accounting context. I then develop a general theoretical model which identifies the conditions under which the use of management control systems is likely to lead to changes in the causal mental models of either senior and/or operational managers, and provides an explanation of the mediating relationship between management control systems and managerial judgement and decision making activity. This conceptual and methodological development allows for the direct observation of the content and composition of causal mental models, and the development and testing of more nuanced hypotheses relating the use of management accounting and control systems to judgement and decision making outcomes, and ultimately, to managerial and organisational performance. Second, I apply and extend the general theoretical model in order to develop an explanation of the underlying socio-cognitive dynamics of Simons’ (1987) concept of interactive control. Specifically, I explain why the interactive use of control systems would facilitate learning and contribute to improved managerial cognition and performance, and use the theoretical explanations that I generate to evaluate the conflicting conceptualisations of the interactive control construct present in the literature. I find that all five dimensions of interactive control identified by Bisbe, Batista-Foguet and Chenhall (2007) are required for interactive control to have the hypothesised effects on managerial learning and organisational performance, and provide support for their position that interactive control should be treated as a multidimensional, emergent construct. Third, I apply my general theoretical model to the phenomenon of budget participation, in order to develop a cognitive explanation of the effects of participation on managerial cognition and capacity for judgement and decision making. Application of the theoretical model to the phenomenon of budget participation generated a set of three specific explanations: first, it suggests an expanded definition of participation is necessary to completely capture the potential of budgeting for information sharing and coordination; second, it explains the theoretical value of conceptualising job-relevant information in terms of the components of managers’ causal mental models; and third, it explains both how and why budget participation can facilitate the transfer of causal knowledge and beliefs between levels of management.
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Marco, Alexia. "Management of conflict within small and medium group teams in French organizations." Master's thesis, 2018. http://hdl.handle.net/10071/17154.
Full textAbstract:
Conflict exists from as many years as humans. We deal with it in our public and in our
private life. However, we try to adapt the intensity of our emotions to every situation.
Conflict occurs between humans, that’s why finding a solution that satisfies both parts
appears as difficult or even impossible sometimes. The situation becomes even more difficult
at workplace as it could have an impact on the efficiency and quality of the employees’ work.
This way being able to resolve conflict is an essential skill for managers. Through this
dissertation, we establish the main concepts of conflict management, define the main
approaches and processes but also the tools and techniques used by managers to solve these
problems within small and medium group teams in French organizations. Our study is based
on a practical case study, eight interviews of French managers from different industries and
companies as well as on an online questionnaire completed by sixty-four French managers.
The main results from this research are that most of the conflicts in these companies are
based on personal differences, that compromise and confrontation are the two most used
techniques to resolve it and that more of forty percent of them never use third-party
intervention. Some limits have this way been observed. Indeed we recommend managers to
organize team-building activities to improve relationships between employees, to learn more
about conflict management and third-party intervention techniques and finally to come to a
clear agreement and analysis of the causes of conflict to prevent it.
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Biagi, Andrea. "Use storytelling as a communication technique to improve customer engagement towards a brand: Proposing a brand story for Poliziano winery (Montepulciano, Tuscany)." Master's thesis, 2021. http://hdl.handle.net/10071/23548.
Full textAbstract:
The aim of this study was to discover the potentialities that storytelling as a communication technique could have in the relationship that a customer has with the brand, and thus the involvement of the consumer with this brand. It was decided to collaborate with the Poliziano winery located in Montepulciano, Italy, as the author noted an absence of studies correlating the use of storytelling to a winery. More specifically, an attempt was made to investigate the implementation of this tool in its online format, as this channel is now also strongly consolidated in the wine sector.
To achieve this goal, the author interviewed some of the winery's managers in order to obtain more information and knowledge about the winery and its market. In addition, the author carried out further research with the aim of measuring the use of storytelling in the main online platforms of 6 wineries in Italy.
The analysis of the results allowed the author to design a brand story that could represent the company, its mission, and its values, and thanks to the research carried out on the wine market in the world and in Italy, it was possible to provide suggestions and indications for a possible implementation of this story in the company's digital communication strategy.
This thesis therefore proposes itself as a bridge between storytelling and the online communication of wineries and opens the discussion towards the possibility of implementing this technique also in other types of companies producing products similar to wine and not only.O objetivo deste estudo era descobrir as potencialidades que o storytelling (enquanto técnica de comunicação) poderia ter na relação que um cliente tem com uma marca e, portanto, o envolvimento do consumidor com esta marca. Neste caso, foi decidido colaborar com a adega Poliziano situada em Montepulciano, Itália, uma vez que o autor identificou a inexistência de estudos que relacionassem o uso de storytelling com adegas vinícolas. Mais especificamente, foi feita uma tentativa de investigar a implementação deste instrumento no seu formato online, uma vez que este canal está agora também fortemente consolidado no sector do vinho. Para atingir este objetivo, o autor entrevistou alguns dos gestores da adega, a fim de obter mais informações e conhecimentos sobre a adega e o seu mercado. Além disso, o autor realizou mais pesquisas com o objetivo de aferir o uso do storytelling nas principais plataformas online de 6 adegas em Itália. A análise dos resultados permitiu ao autor conceber uma brand story que pudesse representar a empresa, a sua missão e os seus valores, e graças à pesquisa realizada no mercado vinícola do mundo e da Itália, foi possível fornecer sugestões e indicações para uma possível implementação desta história na estratégia de comunicação digital da empresa. Esta tese propõe-se assim como uma ponte entre o storytelling e a comunicação online das adegas e abre a discussão para a possibilidade de implementar esta técnica também noutros tipos de empresas produtoras de produtos similares ao vinho e não só.
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Botha, Andre Eduan. "The Net Worth method as technique to quantify income during investigation of financial crime." Thesis, 2009. http://hdl.handle.net/10500/3305.
Full textAbstract:
It is a well-known fact that criminals derive an income from their illegal
activities, live lavish lifestyles, flaunt their wealth for all to see and acquire
luxury goods. It is also a well known fact that criminals living from the
proceeds of crime do not want to not want to keep financial records of their
transactions or illegitimate business for fear of being detected by the
authorities and to escape being taxed. It is also a known fact that criminals do
not declare income from criminal activities for income tax purposes to the
revenue authorities for fear of the illegal origin of the income being made
known to the investigating authorities and law enforcement.
During the investigation of financial crimes, such as tax evasion and money
laundering, it may be required that the amount or value of money, income or
assets accrued by a subject is determined in order to determine for instance
their liability to pay tax.
This research project examines the Net Worth method as an indirect method
to circumstantially quantify income during the investigation of financial crime.Police Practice
M.Tech. (Forensic Investigation)
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Doğan, Özcan Murat. "A balanced scorecard model for a generic strategic level military headquarters." Doctoral thesis, 2014. http://hdl.handle.net/10071/8681.
Full textAbstract:
Management of the strategies in the Strategic Level Military Headquarters (SLMHQ) has always been a challenge. Among the various strategy tools, Balanced Scorecard (BSC) has proven successful in profit and non-profit organizations throughout the last two decades. This thesis proposes a BSC model for a generic SLMHQ developed by using a modified Ranking Delphi Technique conducted with the participation of a group of military subject matter experts from various functional areas.
The literature review conducted on the strategy tools, which resulted in choosing the BSC as a strategic management method followed by a thorough analysis of the BSC concept sets the theoretical baseline for this research. Step by step Delphi rounds conducted to develop mission, vision, core values, strategic objectives, and measures yield prioritized lists of the BSC elements. As a novelty of this research, a single page SLMHQ strategy map is developed, in which the vision statement is depicted alongside the mission statement at the top with causal linkages from the lower BSC perspectives. The managerial recommendations and its strategic implications stemmed from the analysis of the strategy map, and the lessons learned captured from the BSC development process constitute the major contribution of this thesis. Furthermore, the prioritized lists of the BSC elements present a valuable source of information for the future BSC applications on SLMHQs.A Gestão de estratégias na Sede Militar de Nível Estratégico (SLMHQ) sempre foi um desafio. Entre as várias ferramentas, Balanced Scorecard (BSC) tem sido bem-sucedida, ao longo das últimas décadas, em organizações com e sem fins lucrativos (OSFL). Esta tese propõe um modelo de BSC para um SLMHQ genérico desenvolvido a partir de uma técnica Delphi classificatória modificada realizada com a participação de um grupo de especialistas militares provenientes de várias áreas funcionais. A revisão de literatura sobre as ferramentas de estratégia que resultaram na seleção do BSC como uma metodologia de gestão, seguida de uma análise aprofundada de seu conceito, define a linha de base teórica para esta pesquisa. Passo a passo, rodadas Delphi foram realizadas para desenvolver Missão, Visão, Valores, objetivos estratégicos e mensurações que orientam listas de prioridade dos elementos de BSC. Como novidade, desenvolvemos neste trabalho uma única página do mapa estratégico SLMHQ, em que a proposição de Visão é retratada juntamente com a de Missão, na parte superior, com relações causais a partir das perspetivas do BSC mais baixo. As recomendações de gestão derivadas da análise do mapa estratégico e suas implicações, bem como as lições capturadas a partir do processo de desenvolvimento do BSC constituem a maior contribuição deste estudo. Além disso, as listas priorizadas dos elementos do BSC apresentam uma valiosa fonte de informação para suas futuras aplicações sobre SLMHQs.