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Vakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant." Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.
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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of advanced management accounting techniques and the execution of advanced tasks by the management accountant?). This thesis addresses this gap in the literature. To this end, the critical realism (CR) philosophy has been adopted. From an ontological perspective, CR research begins with some accepted phenomenon and attempts to identify what the circumstances must be like for this phenomenon to occur. From a methodological perspective, CR research endorses the application of mixed research methods, both quantitative and qualitative, which should be underpinned by pertinent theoretical approaches. This research project consists of three main research phases which incorporate one quantitative and two qualitative studies. In the first phase, a review of the related literature was undertaken in order to obtain insights regarding possible explanatory variables of the impact that ES have on the management accounting function. In the second phase, these insights were organised into pertinent measurable constructs by drawing on the unified theory of acceptance and use of technology, resulting to the development of a conceptual model of causal relationships which was then empirically examined via a survey of large and medium-sized organisations operating in Greece. Finally, based on sociomaterial theory, case studies were conducted in phase 3 of the research project.
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Gibbs, B. T. "An insider research into the changing role of the management accountant during organisational change." Thesis, Liverpool John Moores University, 2017. http://researchonline.ljmu.ac.uk/6693/.
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This research explores the perceptions of management accountants and their work community within a UK university, during a departmental restructure, when new roles and responsibilities emerged. Current literature on the role of management accountants suggests a lack of understanding as to how their role has developed over the years, with research being fragmented and rarely undertaken from the perspective of the service users, or the role holders. Research has predominantly concentrated on organisational aspects of change in management accounting, there being a dearth of research on the effect that role change has on the management accountant’s perception of their role, identity and associated power within the organisation. In addition, there is lack of field-based research and of practitioner research that is undertaken by qualified management accountants working in situ. A qualitative approach was adopted, wherein the author acted as an insider researcher. As an employee and qualified management accountant, the researcher was part of the community being investigated, which enabled observing-participant techniques to be used. Formal data generation spanned a two-year period, wherein semi-structured interviews were undertaken with nineteen key actors, including the accountants and those they served. Throughout, a research diary was maintained to record observations from meetings, face-to-face encounters, and the verbal and written communications associated with the accountant’s role. Cultural Historical Activity Theory was adopted as a lens with which to explore the perceived changes in perceptions that occurred between the management accountants and their wider organisational community. A thematic analysis of the data revealed three key themes: role, identity and power relations. On further analysis, inconsistent actor reports were apparent which referred to the decentralisation process and the change element of the managing accountants’ role. The resultant tensions and contradictions were analysed in detail as activity developed and altered over time. The effectiveness of the finance business partner model was seen to be flawed. In addition, the perceptions management accountants held of their role, identity and power within the university were impacted on negatively. Overall, analysis provided a rich picture that detailed the experiences of the difficulties and ambiguities brought about by change in the management accountants’ role. In investigating professional accountant practice in situ this study makes a strong contribution to the limited research that addresses the changing perceptions and roles of management accountants in the public sector. The insights further contribute to the literature of management accounting activity, in making a theoretical contribution to knowledge in the field of change, with specific reference to power relations, resistance to change, identity and role perception. With respect to the future, as the finance business partner role has become established in recent years, there is a need for a wider understanding of the transition in the management accountants’ role, as a finance business partner and further research is recommended both in the public and private sector.
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Slot, Janneke. "An evaluation of the forensic accountant's role in criminal law proceedings / by J. Slot." Thesis, North-West University, 2013. http://hdl.handle.net/10394/9839.
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Forensic accountants are occasionally called upon to assist in criminal law proceedings. The role of the forensic accountant in such proceedings is usually determined during the engagement of the forensic investigation to assist in the matter under investigation. During such investigations, various investigation techniques may be utilised by the forensic accountant in order to convey the facts and findings of the forensic investigation in a written report, drafted by the forensic accountant. When criminal prosecutions are instituted and the forensic accountant is called upon to act as an expert witness, such evidence is mostly based on the findings of the written report. Thus, in giving evidence, the forensic accountant must ensure that the testimony and evidence will be admissible in court and that the forensic accountant is found to be a credible witness.
Although there are various legal standards that the forensic accountant must adhere to, the ICFP, which is the South African regulatory body for commercial forensic practitioners, is still in its infancy and has as yet not set any standards with which forensic accountants must comply with when assisting in criminal investigations or drafting written reports.
The objective of this study is to highlight the role of the forensic accountant in criminal law proceedings. This objective is reached by clarification of the following:
• the difference between a forensic accountant and an auditor;
• the techniques available to the forensic accountant when conducting a forensic investigation;
• the standards with which a forensic accountant‘s report should comply; and
• the forensic accountant‘s role in testimony.
The study illustrates the difference between a forensic accountant and an auditor and suggests a definition for a forensic accountant. The study furthermore explores various techniques that the forensic accountant may utilise during the investigation. The study also analyses the legal standards with which a forensic accountant must comply in order to ensure the admissibility of the written report and its findings. In order to achieve this, international regulatory standards applicable to forensic accountants are analysed and discussed. Finally, the role of the forensic accountant in court proceedings is examined.
The illustrations in this study will be helpful in determining standards that could be implemented in South Africa to guide forensic accountants in their role in criminal law proceedings.Thesis (MCom (Forensic accountancy))--North-West University, Potchefstroom Campus, 2013.
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Rajamanoharan, Indra Devi. "The impact of the implementation of Six Sigma on performance measurement systems and the role of the accountant : case study evidence from firms based in Malaysia." Thesis, University of Exeter, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438747.
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Samuelsson, Louise, and Mikael Bergström. "Controllerns roll : Från generalisering till nyansering." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86007.
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Examensarbete, civilekonomprogrammet inriktning Controller, Ekonomihögskolan vid Linnéuniversitetet, Växjö. Kurskod 4FE18E, 30hp, VT2019 Författare: Mikael Bergström och Louise Samuelsson Handledare: Elin Funck Titel: Controllerns roll - från generalisering till nyansering Bakgrund: I takt med att företagen och dess ekonomistyrning utvecklats sägs controllerrollen gått från att vara en beancounter till en affärsinriktad business partner. Det finns dock en oenighet i hur, och hur långt, utvecklingen skett och argument har förts fram att det fullständiga skiftet inte materialiserats utan att det istället är en hybridiserad roll som syns. Trots att det öppnats upp för att det är en heterogen roll har det linjära tänket kring rollens utveckling lett till generaliseringar och otydligheter i hur rollen beskrivs. Syfte: Syftet med denna studie är att identifiera olika faktorer som påverkar rollen för controllers samt förklara hur dessa faktorer påverkar controllers i olika riktningar och mot olika roller. Ambitionen och det övergripande syftet är därmed att generera en djupgående kunskap och förståelse samt att nyansera bilden av controllerrollen. Metod: Studien centrerar kring en kvalitativ intervjustudie av studieobjektet controllers. Semistrukturerade intervjuer har genomförts med controllers på tre stora företag inom den tillverkande sektorn för att ge en relevant bredd till det empiriska materialet. Slutsatser: Ett bidrag ges till teorin dels genom resultatet som visar att det är en hybridiserad roll som återfinns men också genom att olika faktorer som påverkar rollen har identifierats samt diskuterats och använts för att nyansera och urskilja olika inriktningar av rollen utifrån vilken nivå eller position controllern jobbar på. Förväntningar och uppfattningar ses påverka genom att möjliggöra och öppna upp för en bred och inkluderande roll och erfarenhet ses påverka arbets- och förhållningssättet till att bli mer aktivt och med ett förändrat analytiskt tillvägagångssätt. I och med att mönster har kunnat urskiljas vad gäller arbetsuppgifter och handlingar samt vad som är viktig kunskap, kompetens och egenskaper i förhållande till den organisatoriska positionen ses dessa i kombination påverka rollen i olika riktningar. Alla positioner och nivåer ses innehålla drag av rollbeskrivningen analytiker. Ledningsnivån samt positionen finance ses också påverkas åt coach, positionerna RnD, logistik och produktion påverkar åt pedagog och positionen redovisning åt kamrer. Sist ses arbete på den operativa nivån påverka rollen åt såväl pedagog som kamrer.Degree Project in Controlling, The Business Administration and Economics Programme. School of Business and Economics at Linnaeus university, Växjö. Course code 4FE18E, 30 credits. Spring semester 2019 Authors: Mikael Bergström and Louise Samuelsson Supervisor: Elin Funck Title: The controller role - from generalization to nuance Background: As the companies and their management accounting has developed, the controller role is said to have gone from that of a beancounter towards a business oriented business partner. However, there is a disagreement in how, and how far, the development has gone and arguments has been made that the complete transition has not materialized, and that the role can rather be seen as a hybrid. Despite the fact that the theoretical framework has opened up for a heterogenous role, the linear thinking in regards to the development of the role has led to generalisations and ambiguity in how the role is described. Purpose: The purpose of this study is to identify different factors that affect the roles for controllers, as well as explaining how these factors affect controllers in various directions and towards various roles. The ambition along with the general purpose is therefore to generate a deeper knowledge and understanding as well as painting a more nuanced picture of controllers and their different roles in a company. Method: The thesis is centered around a qualitative interview study of controllers as a professional group. Semi-structured interviews have been performed with controllers from three large manufacturing companies in order to provide a relevant depth and width for the empirical material. Conclusions: A contribution is made to the theoretical framework, in part through the result of the thesis that conclude a hybridization of the role. The second contribution is that various factors that affect the role have been identified as well as discussed and utilized in order to distinguish different directions of the role pending on what level or in which position the controller is active. Expectations and opinions are seen to affect and open up for a broad and including role, while experience affect how controllers work as well as their analytical approach in different assignments. Patterns have emerged in regard to assignments, actions, important attributes and competencies that, combined with the organizational aspect, is seen to push the role in different directions. In accordance with this, all positions and levels include the role of analyst to some degree. Additionally, the managerial level as well as the position of finance show signs that point to a coach-role, the positions of RnD, logistics and production include an educator-perspective, and the position of accounting connect to the role of a chamberlain. Lastly, the operational level show signs of pushing the role towards that of both an educator and a chamberlain.
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Musa, El-Khidir Ali. "The role of management accounting and accountants in selected Sudanese public and private enterprises." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760570.
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Alsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.
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This study investigates the experiences of women accountants working in the Big Four accounting firms in the Kingdom of Saudi Arabia (KSA), to extend our knowledge of issues related to gender and accounting. Within the Saudi social context, gender experience is a shifting set of multiple experiences, where gender and religious and cultural aspects are interrelated and influence how accounting or auditing is practiced. Studying the dominant social context and its origins helps in understanding issues related to gender and accountancy, and identifying processes that reproduce gender domination and hinder women’s ability to access and progress at work. This study adopts a qualitative exploratory research design. In-depth semi-structured interviews with 42 female and male accountants working in the Big Four firms in the KSA are carried out, supported by documentary analysis and observations (observing women’s dress, the physical environment they work in, and their interaction with other staff). The data are analysed using thematic analysis and this study draws on feminist critical theory to understand the process of change taking place in the accounting profession in the KSA. The analysis of the data reveals that, despite the growing interest in women’s integration into KSA society, they continue to face various difficulties in joining the profession and gaining access to professional practice. Women’s recent access to the accounting profession has brought changes to accounting practices, with formal and informal gendered organisational practices (such as segregated space, and limited audit assignments) contributing to sustaining male dominance in the profession. These practices are strongly rooted in local socio-cultural traditions that overlap with selective interpretations of religion, and thus shape women accountants’ experiences in how they perceive change. Most of the barriers and exclusionary practices (such as gendered norms of working hours and socialising with clients and peers) are informal in the KSA; yet they are very visible and inform/direct how the formal practices (such as appraisal and mentoring practices) are reproduced within accounting firms. The study offers an understanding of how professions evolve differently in different countries, how accounting firms operate today, and how the globalisation of practice in accounting firms has its limits. The study presents new ways of thinking about change, and argues that women’s desire for change is a key aspect in the process of change taking part in the Big Four in the KSA. Change’ relates to, and is constructed by, one’s perceptions of the cultural, political, economic and social fabric of a society. Consequently, Saudi women accountants are experiencing accountancy and changes thereof in terms of phases, and whereby they see themselves as being part of the process of change within the profession. They are willing to be patient in order to open the way for others and achieve their desired change.
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Ahrens, Thomas. "Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany." Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.
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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.
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Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.
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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial accounts, a dilemma arises regarding how to influence people’s way of managing their own finances by means of accounting information. How this dilemma is assumed to be resolved in order to make accounting matter is the query of this thesis. Through a study of four cases, the thesis investigates the practices of public authorities, a television makeover show, and a pension insurance company – here referred to as accounting framers – whose task it is to construct accounting in such a way so as to make it come across as important, relevant and useful to various groups of the general public. By examining how people’s accounting interpretations are elaborated in order to make them responsive to financial accounts, the thesis contributes to problematising the constitutive role of accounting and the conditions believed to enable it to turn people into financially responsible actors.
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Sundström, David, and Schoultz Axel von. "Vilken roll spelar ekonomen? : Redovisningsekonomers och controllers yrkesroller givet ett integrerat redovisningssystem och harmonisering av extern- och internredovisning." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139491.
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Bakgrund: Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att dessa forskningsområden särskiljs i akademisk litteratur, medan extern- och internredovisning i praktiken, enligt vissa forskare, närmat sig varandra. Vad detta, sammantaget med utvecklingen av informationssystem, ger för möjligheter att utforma redovisningsekonomers och controllers yrkesroller har i tidigare studier lyfts fram som ett intressant forskningsområde. Syfte: Syftet med denna studie är att öka förståelsen för hur redovisningsekonomers och controllers yrkesroller utvecklas och utformas i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Metod: I studien tillämpas en kvalitativ metod där det empiriska materialet består av intervjuer inom en ekonomifunktion. Studien har genomförts som en fallstudie med longitudinella inslag. Slutsats och diskussion: Studiens resultat visar tecken på en hybridisering av redovisningsekonomens och controllerns yrkesroller i och med användning av ett integrerat redovisningssystem och en harmonisering av extern- och internredovisning. Dessa kontextuella förutsättningarna kan sägas ha möjliggjort denna hybridisering, men kan dock inte sägas vara de definitiva orsakerna till denna.Background: This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose: The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method: The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion: Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.
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Devonport, Bernadette Frances. "The History of Accounting Standards in New Zealand: An Evaluation of the Role of the Institute of Chartered Accountants of New Zealand." Thesis, University of Canterbury. School of Humanities, 2011. http://hdl.handle.net/10092/6215.
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Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so to maintain their professional status.
The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.
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Ahmed, Musbah. "The role of individual variables, organizational variables, and moral intensity dimensions in accountants' ethical decision making : a study of management accounting in Libya." Thesis, University of Huddersfield, 2010. http://eprints.hud.ac.uk/id/eprint/9672/.
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Over the last few decades the business environment throughout the world has seen several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat. As a result of these ‘scandals’, significant attention has been directed to the issue of ethics in business in general, and in accounting in particular. Several empirical studies have been conducted on the subject of ethical decision making and ethical issues within accounting. Interestingly, most of this research has been done in the USA and the remaining has been conducted mainly in developed countries. Although some of the ethical decision making research has been done in accounting, very little research has been conducted in the area of management accounting. This study addresses this gap by adding empirical evidence related to the association of numerous variables with management accountants’ ethical decision making in one of the developing countries, namely Libya. The purpose of this study is twofold; first, to investigate the impact of those variables (individual variables, organizational variables, and moral intensity dimensions) on the ethical decision making of management accountants and future accountants (i.e. accounting students) in Libya; and second, to determine what types of ethical issue are faced by Libyan management accountants at their workplace. The ethical decision making model adopted in this study hypothesizes that individual variables (e.g., age and gender), organizational variables (e.g., code of ethics and ethical climate), and moral intensity dimensions (e.g., magnitude of consequences) have relationships with the first three stages of ethical decision making (recognition, judgment, and intention) as constructed by Rest (1981). Adopting a cross-sectional methodology, a questionnaire that included four scenarios was used to gather data from a sample of Libyan management accountants and accounting students. Using several advanced statistical techniques (e.g., One-way ANOVA and Hierarchical Multiple Regression), data was analysed and the study hypotheses were tested. The results of this study reveal that, among all the variables examined, personal moral philosophy dimensions had the strongest significant relationship with the three stages of ethical decision making for both samples. Also, moral intensity dimensions explained a significant portion of the variance in management accountants’ ethical decision making stages, whereas only the ethical intention stage of accounting students was significantly associated with moral intensity dimensions, temporal immediacy in particular. Moreover, while no significant relationships were found in relation to the impact of all organizational variables examined, very few significant results were found related to the impact of age, gender, and educational level on ethical decision making stages. Also, Libyan management accountants recognized several issues that have been found in other countries, including the issues of injustice in distributing the company’s resources within companies, the misuse of the company’s equipments, and managers’ use of power to serve personal interest. Encouraging idealistic philosophy and giving more attention to ethics in accounting education are some of the implications of this study. Future research should apply other methods (e.g., interview) to investigate ethical issues in management accounting, including other dimensions of moral intensity and ethical climate components, and include samples from developing countries, especially Muslim countries.
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Mamat, Suaniza. "The role of accounting in supply chains." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/49474/.
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Several studies of inter-firm accounting have shown how accounting and controls are implicated in the management of supply chains. This consideration is relevant because the supply chain network consists of firms whose activities transcend legal boundaries, and accounting and controls may therefore help to manage the complexities of supply chain processes. Much remains to be known about the operation of accounting and controls and the consequences to supply chains. This thesis reports on a field study of the uses of accounting and controls and their relationship to management of supply chains in a multinational food manufacturer and its network of customers (retailers and dealers). It aims to understand the ways in which, for instance, open book accounting and performance measurement systems were implicated in a network of supply chains. More specifically, it examines the uses of accounting and controls in the everyday operations of managing supply chains. To this end, the study draws on ethnographic materials collected through interviews, observations and review of documents involving managerial and operational employees from both the manufacturer as well as its customers. This thesis draws on multiple theoretical perspectives to understand the dynamics and complexities of supply chain management. These include theories of enabling and coercive bureaucracies and control system and multiple cultural perspectives - integration, differentiation and fragmentation - to supply chain identities. The thesis sheds light on this area of study by providing three main findings. First, in contrast to the notion of dichotomous enabling/coercive supply chain accounting, it has been found that an enabling and coercive framework is useful in understanding the coexistence of uses of supply chain accounting and controls; in addition, the study demonstrates the implication of simultaneous presence of enabling and coercive elements, where enabling supply chain accounting and controls can become exploitative. Second, the intertwining of open book accounting practice with the role of liaison in managing customers is explained. In particular, the enabling features embedded in open book accounting allow the manufacturer to strengthen its commitment to the inter-firm relationship. Finally, the study also illustrates the manner in which accounting and control systems are implicated in supply chain identity phenomena. The uses of supply chain accounting and controls symbolize multiple identities. In contrast to previous studies of identity in inter-firm accounting, where accounting has been shown as incidental, my study demonstrates that accounting has assisted in articulating how identity phenomena are central to the theoretical point; they have been used far more centrally to the explication of the key supply chain process in the field.
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Gad, Mahmoud Ahmed. "The role of accounting in debt markets." Thesis, University of Bristol, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.702491.
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In this thesis, I examine why accounting is important in debt markets. The thesis consists of three essays. In the first essay, I examine how syndicated loan structure is influenced by financial reporting conservatism. Early theoretical research focuses on the impact of asymmetric information and moral hazard problems on the loan contracting process. I hypothesize that, given their preference for verifiable lower bound measures of earnings and net assets, creditors are likely to value financial reporting conservatism as a means of reducing information asymmetry. Using a firm-year measure of conservatism, I find that the number of non-lead participants is a positive function of the degree of conditional conservatism. In addition, the lead arranger share is negatively associated with the degree of conditional conservatism. I also examine the relation between conditional conservatism and syndicate structure during the financial crisis. The results show that the relation between conditional conservatism and syndicate structure is more pronounced during the financial crisis. The results add further evidence on the role of financial reporting conservatism in resolving information asymmetries in debt markets. In the second essay, I investigate how the firm's financial reporting quality, measured by timely loss-recognition (TLR), affects lenders' decision to participate in cross-border syndicated loan markets. Using a large international sample of syndicated loans encompassing 20 countries, I show that both proportion of foreign lenders in a syndicate and their shares of the loan amount increase in the borrower's TLR. This effect is more pronounced for loans initiated during the financial crisis. In addition, the effect is less pronounced for loans extended to firms with a high international presence' and which reside in the countries with strong creditor protection. The evidence suggests that TLR reduces information asymmetries between lenders' and borrowers in cross-border credit markets where the asymmetry is likely to be most severe. In the third essay, I investigate the impact of large blockholders on the monitoring demands by lenders. Using novel data from US debt contracts, I show that creditors are more likely to require a covenant-compliance certificate (CC) from the borrower's auditor when large blockholders are present in its ownership structure. The effect is less pronounced for firms rated by credit rating agencies. Consistent with the debt-equity conflict hypothesis, I find the presence of transient and passive investors, but not long-term strategic investors, drives the inclusion of the CC provision. The evidence suggests that institutional investors with myopic investment horizons are a cause for concern for creditors, but that additional monitoring may alleviate such concerns.
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McGregor, Calvert. "An investigation of organizational-professional conflict in management accounting." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49857.
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A number of behavioral studies have suggested that, where professionals are employed in bureaucratic organizations, there can be serious conflicts between the norms of one’s profession and those of one’s employing organization. Known as organizational-professional conflict (OPC), this conflict has been associated with dysfunctional organizational outcomes, including increased turnover and decreased job satisfaction among professional employees. Previous studies of this phenomenon have been performed with respect to several professions, including public accounting and internal auditing, as well as engineering and other non-accounting professions. Until now, however, the antecedents and consequences of OPC have not been studied in the emerging profession of management accounting.
Questionnaires were mailed to 599 members of the National Association of Accountants. A 47-percent response provided a usable sample of 281, of whom 201 are management accountants. Variables measured included organizational commitment, professional commitment, and conflict between accountants and their supervisors regarding the professional status of management accounting (SSCON), which are hypothesized antecedents of OPC; OPC itself; and job satisfaction and turnover intent, which are hypothesized consequents of OPC.
The correlation and regression models depicting the hypotheses were supported by the data, and all were significant at alpha=0.05, with the relationships · i in the predicted direction. A path model, which depicts hypothesized relationships as causal linkages was constructed and tested. The model was supported by the data: OPC explained 16 percent of the variance in turnover intent for non·CMAs, 23 percent for CMAS; and it explained 15 percent of the variance in job satisfaction for non-CMAS, ll percent for CMAS.
The hypothesized antecedents of OPC explained 38 percent of the variance in OPC for non·CMAs, 45 percent for CMAS. The variable SSCON, which has not appeared in previous studies, was a significant predictor of OPC (p = 0.004) for CMAS, but it was not significant (p = 0.059) for non-CMAS. The most important predictor of OPC turned out to be organizational commitment, which was highly significant for both groups: p < 0.0001 for non-CMAS, and p = 0.0002 for CMAS.Ph. D.
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Tengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. "The role of management accounting in competition policy." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.
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Yekini, Liafisu Sina. "Financial instruments disclosure : the role of accounting standards." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/9906.
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A significant number of studies have pointed to inadequate disclosure of the hedging process by companies of both details of instruments used and the clarity of information. Following the adoption of IFRSs, UK companies started reporting under IAS 32 and 39 from the accounting year beginning from 1st January 2005. This required more relevant information to be disclosed when compared with the requirements of FRS 13 under which UK companies reported prior to 2005. The adoption was consistent with reporting practices of other countries within the EU. This study investigates the extent to which non-financial sector firms in the UK have complied with the requirements of IAS 32 and 39 and what the value of this disclosure has been to investors. The thesis reports on a sample of 182 firms using content analysis to evaluate reporting level in comparison with the requirements of the standards. The thesis also uses cross sectional analysis of the market model to assess the extent of disclosure on excess returns. The findings show that companies reported more on derivative use under the international standards than under UK GAAP, suggesting that harmonization of reporting practices are on course in the UK. Secondly, companies that reported financial instruments under these standards have a lower risk-adjusted discount rate. This translates to lower future returns and higher current prices, meaning current increased market values. Further division of companies into those who disclosed at low, medium and high levels, shows that companies that disclosed at medium and high levels have a lower risk-adjusted discount rates. This suggests reduced risk and higher current market values for these firms. These findings supports our earlier findings just as they support the theoretical insight that increased disclosure means increased transparency that should positively affect firm value and vice versa.
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Bogdanyuk, O. "Increase of accounting role in biological resources preservation." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11597.
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Tripathi, Vandana. "The management accounting needs of small enterprises and the role of small accounting practices." Thesis, Open University, 2017. http://oro.open.ac.uk/49022/.
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Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would seem to provide a possible alternative source of management accounting information for businesses too small to afford in-house accountants, but the literature over thirty years suggests that this approach has not been adopted. The sparse research in this area has proposed disparate reasons for the limited use of SAPs, without providing a definitive explanation. The intractability of the barriers to the use of SAPs for the provision of management accounting information points to a mismatch between management accounting theory, which tends to be based on neo-classical economics, and the approach used in practice in small firms and SAPs. The research investigates these barriers, assessing the extent to which owner-managers carry out management accounting in small enterprises despite the opportunity costs involved and explores the reasons behind their tendency not to seek management accounting services from SAPs. It also evaluates the potential of SAPs to provide management accounting services and the reasons limiting their promotion. The research draws on a critical realist perspective using qualitative, multiple case studies involving semi-structured interviews to examine the degree to which neo-classical economic theory,old institutional economics and new institutional sociology can explain how the barriers have arisen and why they have remained. The findings expand existing research on management accounting by bringing into focus the interaction between actors and their structural context in small firms and SAPs, demonstrating how that shapes management accounting practices, particularly with regard to the barriers to the greater use of SAPs.
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Hallgren, Elin. "Controllerns förändrade roll : En systematisk litteraturstudie." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-45173.
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Den här studien undersöker beskrivningar av controllerns roll och dess funktion under tre decennier i Europa. Studien utgår från en systematisk granskning av vetenskapligt granskade artiklar som publicerats i tolv ledande journaler under perioden 1990-2014. Begrepp och funktioner undersöks tillsammans med val av forskningens teoretiska ansatser och metoder. Resultatet i studien visar att det finns tydliga faser av forskningens beskrivningar av controllern, en tidig fas där rollen frigörs från tidigare föreställningar av en ekonom som hanterar redovisning och kassaflöden, en mellanfas där rollen påverkas av exempelvis nya tekniker som IT-stöd och affärssystem leder till att omdefinitioner av rollen anses vara viktiga samt en modern fas där tidigare rolluppdelningar ifrågasätts och fokus ligger på rollens makt i organisationen och möjligheter att skapa sin egen yrkesidentitet. Det finns ett relativt homogent mönster i val av teoretisk ansats gällande beskrivning av controllern. Majoriteten av artiklarna i urvalet utgår från ett sociologiskt perspektiv vilket pekar på att controllern har beskrivits utifrån den kontext controllern verkar i och därmed gett viktiga indikationer för en förståelse av just denna kontext. Studien visar att det framförallt uttrycks att det är organisationella faktorer som driver förändringarna av roll och rollfunktion. Varje organisation definierar vad controllern har för funktion och vilken påverkan denne ska ha på verksamheten. Den kunskapsbas som en controller bör ha, enligt beskrivningarna, visar att controllern behöver hantera fler områden än redovisning. Detta har rapporterats tidigare, men har beskrivits som att det handlar om en rollförändring och en uppdelning av roller. Resultatet i den här studien pekar snarare på att det är en naturlig process av förändring av rollen för ett företags vidare överlevnad.This study examines the descriptions of the role of management accountants in Europe (available only in Swedish). The study is a systematic literature review of peer-reviewed articles, published in twelve leading journals during 1990-2014. The descriptions of the role are examined in relation to theoretical approaches and methods. The result indicates that there are three distinct phases of the descriptions of management accountants, from a role that is released from the previous assumptions of an accountant as a bean-counter towards a phase where the role is affected by new technologies that leads to redefinitions of the role, up to today’s phase where previous role types are questioned with a focus on the power position of the role within the organization and opportunities to create a professional identity. There is a relatively homogeneous pattern in the theoretical approach to the study of the management accountant. The vast majority of articles are based on a sociological perspective, which indicates that the management accountant has been described based on the context the management accountant operates in, given important indications for understanding this particular context. The study indicates that it is primarily the organizational factors that are driving the changes and the function of the role. Each organization defines the function of a management accountant based on to what extent this function is linked to business. The knowledge base of a management accountant, according to the descriptions, illustrates that the management accountant requires managing more areas than accounting. This has been reported before, but has been explained as a role change and a variety of role types. The results of this study indicate that it is rather a natural process of change in relation to the further survival of a business.
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Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden Dt. Univ.-Verl, 2007. http://d-nb.info/981689019/04.
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Pyavka, V. G. "Role of Logistic Approach in Accounting of Manufacturing Inventories." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7768.
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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.
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Includes bibliographical references (leaves 78-87).Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation.
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Coker, Dianna Ross. "The role of visual-spatial aptitude in accounting coursework." Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-170640/.
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Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden : Deutscher Universitats-Verlag, 2008. http://www.myilibrary.com?id=134437.
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Tapanila, M. (Martti). "The role of management accounting in a start-up." Master's thesis, University of Oulu, 2019. http://jultika.oulu.fi/Record/nbnfioulu-201906052426.
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Abstract. The aim of the study is to explore, discuss and conclude on the role of management accounting in a start-up company setting. This study is conducted via analyzing prior scientific literature findings on the characteristics of a start-up and different kinds of management accounting methods divided into two groups: management accounting methods actually used by start-ups and generally popular management accounting methods. The management accounting methods are examined by using analytical framework. The analytical framework is a standardizing tool for the management accounting methods and makes the comparative analysis possible.
This study applies a simplified systematic literature review method to summarize the previous scientific literature findings. The method’s results are provided in a table in the end of every chapter the method is used. After the previous literature findings on the start-up characteristics and management accounting methods are presented, the role of management accounting is discussed via using the analytical framework. This framework is based on Lebas’ (1995) research on the performance measurement. The analytical framework consists of five different dimensions. These dimensions are considered as the fundamental reasons for performance measurement. Using the analytical framework, this study examines, for example, the fundamental reason of use, the performance and the effectiveness of the different management accounting methods. Finally, these findings are reflected to the characteristics of a start-up company. This way the study derives the role of management accounting on the basis of previous scientific literature.
The results indicate that the role of management accounting consists of different traits. According to the study results, the role of the management accounting in a start-up company is to provide the most useful and accurate information as efficiently as possible. Additionally, management accounting methods should not be only focused on past performance as the historical performance analysis is considered less meaningful than planning of the future. The internal performance analysis is considered more important than external comparation to other companies. Finally, management accounting shouldn’t be fixed to company strategy too heavily. Moreover, management accounting in a start-up should be flexible and apt for changes in short intervals.
The results of the study are satisfying and according to the expectations. The study itself provided no particular surprises. Being a summarizing study on the previous scientific literature, the Pro gradu could be used as a manual for start-up management. Especially the finance professionals in start-ups would benefit delving into the research as it thoroughly maps the role of management accounting based on the comprehensive scientific literature.
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Gande, Tapiwa. "Professional accountants' perceptions of servant-leadership : contexts, roles and cultures." Thesis, University of Derby, 2014. http://hdl.handle.net/10545/322909.
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The study takes servant-leadership and attempts to find if there is an equivalent concept in management. Leadership and management have been extensively compared and contrasted in research and theory and while there are divergent views of exactly what each entails, others hold the view that they might be equal and complementary. The research design follows a positivist philosophy. An instrument that measures distinct leader, manager and professional role preferences is used to check the discrete operation of three contexts among a sample of members of the accountancy profession. The instrument is derived from contextualising pre-developed and pre-tested servant-leadership measuring instruments. Items from the role preference map instrument are added together with demographic details to come up with a meta-instrument adapted for the study. After validating it through pilot-testing, the instrument is applied in real-world research. The research was conducted among a sample of professional accountants working in 28 countries across four continents in organisations with over 82,000 employees. Statistical analysis, employing; analysis of variance, correlations, frequencies, significances, means, variances and tests of scale reliability was performed on both the data and the instruments. The research found clear and reliable servant-leadership-type behaviours exhibited across the three discreet roles and contexts of leader, manager and professional. Some professional accountancy courses are delivered across many countries in the world. The Association of Chartered Certified Accountants (ACCA) is one such professional accountancy body that offers qualifications on a global scale. However, as accountants originate from, and practice in diverse cultures and economies around the world they are trained by institutes like ACCA from a common syllabus that has elements of management as a subject. Servant-leadership is a type of leadership that is theorised to be humanistic and spiritual rather than rational and mechanistic. Management practice on the other hand needs rationality and contains some mechanistic elements in typical management functions like coordinating and controlling. The implication is whether servant-leadership attributes can be exhibited if professional accountants contextualise themselves as leaders, managers or professionals. The study focuses on the profession of accountants and tests the operation of servant-leadership behaviours from the manager, leader and professional contexts using pre-tested servant-leadership scales and applying them in specific leader and manager contexts. This approach is new in its treatment of servant-leadership in this fashion. A further original approach is the use of the accountancy profession. This treatment of instruments from other fields like psychology and sociology is new.
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Schultz, Olle, and Dennis Tran. "Municipal Corporations : A Study of The Accounting Choice." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12517.
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Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. The dependent variable, accounting choice, has been limited to explain if the municipal corporations either use the fair-value method or the cost-depreciation method when considering asset value loss. The independent variables are partly derived from the New Public Management, which is an umbrella term for the decentralisation of public state authority. The findings of the study indicate that the factors municipal corporations’ dual role does not influence the accounting choice. However, a correlation between the turnover and the use of the fair-value method has been found. The study also shows that there is a correlation between the regulations of the Municipal Act and the use of fair-value method. Furthermore, only one of the hypotheses was found significant. This stated that there is a positive correlation between the financing from the private sector and the use of cost-depreciation method to value tangible assets. The findings indicate that one cannot study municipal corporations as a single phenomenon (i.e. no municipal corporations is another alike). This is because they incorporate charachteristics from both the public and the private sector, and thus, have different levels of publicness. The limitation of this study is that the dependent variable accounting choice is only considering the asset value loss (i.e. fair-value and cost-depreciation method), and thus, does not give a holistic picture of the research field.
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Zimmerman, Mary-Jo. "Exploring the Role of Bookkeeping in Business Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10113720.
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Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners’ growth, sustainability, and prosperity and, subsequently, benefit their local economies.
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Besson, Sandra Marie. "Caribbean offshore financial centres, the international economy and the role of accountants." Thesis, University of Manchester, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492219.
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Offshore Financial Centres (OFCs) have flourished by providing a range of attractive opportunities to investors and contributing to the reduction of economic dependency in their host countries. They have developed side by side with contemporary globalization. Technological advances and the de-regulation of cross-border transactions have made OFCs accessible to a worldwide base of clients and assisted in fostering both positive and negative reputations for these jurisdictions. In recent years several multilateral organisations have issued recommendations aimed at maintaining international financial stability and improving global governance. OFCs have come under pressure to improve their financial regulation and supervision in line with these standards. The Organisation for Economic Cooperation and Development (OECD)'s harmful tax competition initiative, aimed at restraining 'harmful' tax practices that erode the tax revenue bases ofOECD countries, is representative of such measures. By investigating the offshore phenomenon within· the small island state environment in the context of global governance this research argues that there is diversity in the combinations of characteristics and products that attach uniqueness to individual OFCs. Such uniqueness ought not to be underestimated by internal or external policymakers as it helps determine how OFCs operate and how they react to the various local and global factors that impact them. The research further examines the responses of Caribbean OFCs to recent multilateral initiatives to present an alternative perspective to the imposition of standards by international organisations and underscore the importance of the offshore sector to small island economies that try to control their own destiny. While significant initiatives may be set at a global level there are implications for professionals such as accountants faced with regulatory issues at both local and global levels. This research considers the significance of a particular location for the obligations of profession accountants with explicit public interest commitments working in an arena very much concerned with matters of self- and private- interest.
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Duellman, Scott. "Evidence on the role of accounting conservatism in corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2006. http://proquest.umi.com/login?COPT=REJTPTU0NWQmSU5UPTAmVkVSPTI=&clientId=3739.
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Mourik, Catharina Maaike van. "Globalisation and the role of financial accounting information in Japan." [Amsterdam] : Rotterdam : Thela Thesis ; Erasmus University [Host], 2007. http://hdl.handle.net/1765/9312.
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Ren, JinJuan, and 任錦娟. "Investigating the role of accounting earnings in explaining increasingidiosyncratic volatility." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B29851051.
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Salleh, Arfah. "The role of computers in the enhancement of accounting education." Thesis, University of East Anglia, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.327408.
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Parry, Michael. "The role of accounting in the economic development of Bangladesh." Thesis, Cardiff University, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.375973.
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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.
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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.
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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.
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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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Mauler, Landon. "The Role of Additional Non-EPS Forecasts: Evidence Using Pre-Tax Forecasts." Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/283609.
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In this study, I examine whether and how analysts' pre-tax earnings forecasts are informative to investors. Specifically, I first examine the determinants of pre-tax forecast coverage and whether pre-tax forecasts are incrementally informative to investors in evaluating firm performance. Next, I examine whether pre-tax forecasts decrease the transparency of tax-related earnings management. Lastly, I examine how pre-tax earnings forecasts influence management's incentives to avoid taxes. Using I/B/E/S data from 2002-2011, I find pre-tax forecast coverage is associated with firm-level tax characteristics. In addition, I find investors utilize pre-tax earnings forecasts in evaluating firm performance, after controlling for after-tax earnings forecasts. In addition, the results of this study indicate investors more significantly discount earnings which have been managed through the tax account when pre-tax earnings forecasts are available, consistent with increased transparency resulting from detailed forecasting. Lastly, I find some evidence that increases in pre-tax forecast coverage are associated with a decrease in tax avoidance. This result is consistent with a change in management's incentives resulting from the existence of additional performance benchmarks. Collectively, this study provides evidence that pre-tax earnings forecasts are informative in multiple settings. These findings have important implications for academics and practitioners in understanding the role of additional non-EPS income statement forecasts.
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Hockey, Igor Bruno. "The role of uncertainty and loss-framing in ethical decision-making by accountants." Diss., University of Pretoria, 2021. http://hdl.handle.net/2263/81317.
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In line with the rules applying to all directors of a company, accountants also have the fiduciary duty to act ethically in all their decision-making. However, the widely-publicised cases of accounting fraud and misrepresentation of financial information is eroding public confidence in accountants. In order to address the topic of the role of uncertainty and loss framing in ethical decision-making by accountants, the researcher decided to apply a quantitative experimental research design in this study to collect primary data. This research design comprised three experimental groups, amounting to a total sample size of 167 accountants. The primary research was supported by secondary research, which included key literature on behavioural economics, prospect theory, various ethical decision-making frameworks, and the ethical positioning questionnaire.
The present study revealed that situations framed negatively on the actions and behaviour of accountants, and where there was a perceived likelihood of a financial loss, there was a greater likelihood among accountants to consider unethical decision-making. Conversely, uncertain situations were unlikely to induce unethical decision-making. The study also explored the personal moral philosophy construct of taxonomy to determine if it can differentiate the extent of ethical behaviour between absolutists and situationists. Although the study established that there were some differences between the ethical behaviour of those found among absolutists and those identified among situationists, the results were not conclusive enough to clearly differentiate their ethical behaviour. However, the key contribution of this research is that it identified which framed decisions are more likely to result in unethical decisions being made by accountants and which framed situations are not likely to result in unethical decision-making.Mini Dissertation (MBA)--University of Pretoria, 2021.
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Spring, Jacob Edward Eugene. "The Role of Fair Value Accounting in Bank Failures: 2001-2010." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/28.
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Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through testing different prediction models of bank failure that use ratios generated from publicly available Call Report data. Two models are generated from these ratios, one to determine the significance of an entity’s fair value exposure in predicting risk of failure, and the other to determine if a better model can be generated in the absence of the Fair Value Exposure/Total Assets ratio. The first model shows that Fair Value Exposure/Total Assets is a statistically significant ratio, and that the model employing Fair Value Exposure/Total Assets has greater bank failure predictive power than the second model that excludes this ratio. Contrary to expectations, the study determines that greater fair value exposure actually decreases a bank’s risk of failure, rather than increases it. A number of possibilities as to why this may be are presented in the conclusion of the paper.
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Thornton, Phillip W. (Phillip Wynn). "The Role of Accounting Information in Investor Assessments of Corporate Takeovers." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278841/.
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Sainty, Barbara Joan. "The role of accounting in achieving cooperative efforts within a firm." Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1262178831.
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Moultrie-Ohens, Annette. "Mentoring, Networking, and Role Modeling Opportunities Between Men and Women in Management Positions." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3537.
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Although women represent more than half of the U.S. population, in 2015 women held less than 25% of senior-level positions, and less than 5% of executive positions in corporate America. The underrepresentation of women in leadership position is partially attributable to a lack of role models, mentoring, and networking programs needed to develop women executives and senior-managers. The purpose of this quantitative, comparative, field survey study was to examine the differences in the availability of mentoring, networking, and role modeling opportunities between men and women in management positions, and to explore causes of such differences. The attribution theory was used as a framework to gain a better understanding of what men and women perceive to be the underlying success factors leading to their roles as managers. The Career Competencies Indicator survey instrument was adapted and used to collect data from a random sample of 175 participants (85 men, 90 women) in managerial positions in corporate America. Correlation analysis and independent samples t tests were used to test 3 hypotheses. The results indicated significant gender differences in the availability of professional mentoring and role-modeling opportunties for career success in management positions in corporate America, but no significant gender differences in the availability of networking opportunities. Positive social change implicatons include opportunities for corporations and organizations to create mentoring and role modeling opportunties for women who aspire to excel to senior management and executive positions in for-profit companies.
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Lotter, Willem Adriaan. "The role of the cash basis in limited purpose financial reporting." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/26146.
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The strictly regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the specific information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that owner-managed entities have different financial reporting priorities than their publicly accountable counterparts. This difference in financial reporting priorities calls for rethinking at the most fundamental level of financial reporting, i.e. accrual versus cash-basis financial reporting. This implies that the debate about the extent of sophistication that should be built into the accrual-basis model can only be conducted sensibly after the primary debate of accrual versus cash-basis, is resolved satisfactorily. The question as to whether measurement and recognition criteria within an accrual-basis model should be relaxed is therefore part of the secondary debate. The basic research question relates to the usefulness to owner-managers of cash-basis accounting compared to accrual-basis accounting. This thesis reports on the responses of 243 practising members of the South African Institute of Professional Accountants (SAIPA) regarding owner-manager needs and preferences regarding financial accounting recording and reporting practices. Semi- structured interviews were conducted with owner-managers to verify the understanding of the practitioners regarding owner-manager needs and preferences. The results showed and explained an apparent paradox: owner-managers have a strong cash focus in the way they understand and use financial information, but nevertheless prefer accrual-basis annual financial statements. The unresolved challenge identified by this study is to design a financial report which could better bridge the gap between accrual-basis and cash-basis accounting than the conventional statement of cash flow.
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Zellerová, Jana. "Role účetnictví v případech hospodářské kriminality." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10905.
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The economic criminality and its important in the Czech Republic is defined in the first part of the thesis. The next part is focused on the roles of accounting in the course of the commission, detection and proofs of economic crime. The final part contains the solution to a factual case of the accounting fraud.
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Jonsson, Sofia, and Unni Stoltz. "Redovisning av extrem tjänstefiering : Revisorers och normgivares syn på problematiken." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-74573.
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Företag hittar ständigt nya sätt att arbeta genom olika strategier. En ny sådan strategi kallas extrem tjänstefiering som innebär att företag går från att sälja fysiska produkter, till att sälja funktionen av en produkt. Istället för att exempelvis sälja en borrmaskin, säljer man antal borrhål som maskinen producerar. Denna nya strategi har växt till ett nytt fenomen som företag börjat implementera i sina affärsmodeller. Detta fenomen har till stor del studerats inom området för innovation och miljö, men redovisningsaspekten av strategin saknas helt. I och med att det är ett relativt nytt sätt att arbeta har inga studier gjorts inom ämnet för redovisning, samt finns det inget specifikt regelverk som behandlar detta fenomen. Studiens syfte formulerades därför till att beskriva revisorers tolkningar av avtal som innefattar extrem tjänstefiering samt analysera problematiken som uppstår med detta och se hur normgivare förhåller sig till den problematiken. För att kunna besvara studiens syfte valdes följande frågeställningar; 1) Hur anser revisorer i Sverige att noterade företag bör redovisa avtal som innefattar extrem tjänstefiering? 2) Vilken redovisningsproblematik anser revisorerna uppstå med denna typ av avtal? Och 3) Hur förhåller sig normgivare till den identifierade redovisningsproblematiken för denna typ avtal? Genom en kvalitativ metodansats består empirin av totalt en intervju med ett företag som arbetar med extrem tjänstefiering, sex revisorer samt två normgivare inom redovisning i Sverige. Studiens resultat visar på att extrem tjänstefiering bör redovisas genom att kostnadsföra avgiften löpande. Den största problematiken som framkommer i studien är jämförbarheten av de finansiella rapporterna. Extrem tjänstefiering verkar redovisas på ett helt annat sätt än andra liknande affärsstrategier. Det efterfrågas en tydlighet kring hur denna problematik ska lösas, men studiens resultat visar på att huruvida ansvaret för den tydligheten bör ligga hos normgivarna eller revisorerna är de båda parterna oense om. Revisorerna efterfrågar förändring från normgivarnas sida, medan normgivarna anser att de befintliga regelverken är tillräckliga och att det är upp till de redovisningsansvariga att vara tydliga i sin redovisning och upp till revisorerna att vara tydliga i sin bedömning.Companies are constantly trying to improve their business models by implementing new strategies. A new strategy that recently has become popular is called product service systems (PSS). This phenomenon is when companies instead of traditionally selling and buying physical products, now is selling or buying the function of a product. For example; instead of selling a drilling machine, the company sell the produced holes per hour that the machine is capable of making. This phenomenon has been studied mostly within the area of innovation and sustainability, but no studies has yet been written with an accounting perspective. There is no existing standard that regulate this specific business strategy, hence there is a lack of knowledge of this subject in an accounting perspective. Therefore we compiled the following purpose of this study to be; describe auditors interpretations and the assessments of business contracts that are involving PSS and also analyze the problems that come with it. We also want to highlight the norm setter’s view of the identified problems. To be able to answer the given purpose we decided to compile the following research questions; 1) How should a PSS contract be reported in the financial reports according to auditors in Sweden? 2) What accounting problems, regarding PSS contracts, does the auditors raise? 3) How does Swedish norm setters in accounting view the identified problems? Through a qualitative method the empirical chapter consists of a total of one interview with a PSS company, six auditors and two norm setters. The results of the study show that PSS should be expensed in the financial reports. The most important problem appears in the comparability between companies financial reports. PSS is being treated differently from other similar business strategies in the financial reports. There seems to be a need for clarification surrounding PSS contracts. The results show that there is a contradiction on whether that clarification should come from the norm setters or the auditors. The auditors claims that the norm setters should create and publish distinct guidelines on the topic, aiming for all auditors to make an equal assessment. While on the other hand the norm setters rather think that the existing standards are enough and that it is the auditors or the accountant’s responsibility to be transparent in the financial reports. Through transparency the norm setters believe that comparability between companies can be achieved.
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Backlund, Kenneth. "On the role of green taxes in social accounting : a numerical analysis." Umeå universitet, Institutionen för nationalekonomi, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73543.
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This paper addresses social accounting numerically in a dynamic general equilibrium model. The main purposes are to study: (i) whether emission taxes based on static willingness to pay information can be used to improve the welfare level, and; (ii) whether these taxes provide close enough approximations of the correct Pigou-vian emission tax to be useful in the context of social accounting. The results indicate that, if environmental quality is relatively linear with respect to pollution, the approximation of the Pigouvian emission tax will bring the economy close to the socially optimal solution and, at the same time, provide a close approximation of the value of net investments in environmental capital.digitalisering@umu
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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.
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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.
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Al-Hares, Osama M. "Investigating the role of lead and lagged accounting variables in valuation models." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.632843.
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This study is an empirical attempt to investigate the theoretical and empirical role of lagged and lead accounting variables in cross-sectional valuation models. We evaluate the association between accounting variables (including earnings, book value, RD expenditures, advertising expenditures, dividends and capital contributions) and firm market value. The models for this study are derived from systems of linear information dynamics. Three samples of the US, the UK, and Jordanian firms are utilised to test the hypotheses. Stark (1999) presents evidence in the UK that lagged and lead variables can contribute in a significant way to increasing the explanatory power in cross-sectional valuation models. In the US, some recent literature show that not only current accounting variables are valuation relevant, but also the past time series of accounting variables are generally relevant for valuing firms (e.g. Bar-Yosef, Callen and Livnat (1996), Dechow, Hutton and Sloan (1998), Stark (1999), and Morel (1999)). On the other hand, previous research (e.g. Hand and Landsman (1999), and Stark (1999» uses next period's actual earnings as a proxy for omitted variables 'other information'. They find that next year's (lead) earnings captures the impact of valuation relevant 'other information' in the system of linear information dynamics and that, indeed, the valuation relevance of 'other information' is potentially substantial. These arguments motivate the investigation of the valuation relevance of lagged and lead accounting variables in cross-sectional valuation models. We primarily add in lead accounting variables as an attempt to control for the effects of 'other information'. We develop and discuss five different specifications (models) to investigate the value relevance of lagged and lead accounting variables. The valuation models are estimated using four different deflators found in prior literature on empirical valuation models (closing book value, number of shares, opening market value and sales). In market-based accounting research, deflation is generally regarded as an effective tool for mitigating heteroscedasticity and cross-sectional scale differences. The Data are extracted for US firms from the COMPUST A T for the period 1985 to 1999; for UK firms from the Datastream for the period 1990 to 1999; and from the Shareholders Annual Guides and Monthly Statistical Bulletins for Jordanian firms for the period 1985 to 1999. The study utilises all non-financial com~anies over the study period for which appropriate data are available for the necessary tests. The R and the adjusted R2 are used in this study for the comparison of the regression results under alternative specifications of the independent variables in the models. F tests on the increase in R2 are constructed to test the significance of the incrementally explanatory power between different specifications of valuation models employed. We use White's (1980) consistent standard error and covariance estimates for mitigating heteroscedasticity in calculating t-statistics. The results provide evidence on the empirical role of lagged and lead accounting variables in valuation models. This result is unaffected when proxies for 'other information' are included in the model. As a consequence, current, lagged and lead accounting variables included in our valuation model appear to be capturing some, but not all, of 'other information' when that variable is omitted. And hence, the selection of current, lagged, and lead accounting variables employed in this study is not complete and the variable 'other information' still needs further investigation. The results also indicate that, on average, RD expenditures and advertising expenditures create intangible assets for US firms. Similar evidence exists in the UK market regarding RD expenditures. The evidence in this research concerning the value relevance of lagged and lead accounting variables should aid future researchers in this area. As another perspective, this study will be helpful in diminishing the gaps and the controversies existing in the literature of valuation models.