Thèses sur le sujet « Accounting.p »
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Diggle, Graham. « European accounting harmonisation and German accounting change ». Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.
Texte intégralSzymczyk-Madej, K., et J. Madej. « Accounting patterns in the accounting information system ». Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.
Texte intégralValentinčič, Aljoša. « Accounting conservatism, earnings components and accounting losses ». Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.
Texte intégralHarakeh, Mostafa. « Information asymmetry, accounting standards, and accounting conservatism ». Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.
Texte intégralEdelmann, Gerhard. « International Accounting Standards and Changes in Accounting Terminology ». Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.
Texte intégralSeries: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
Pellegrini, Silvana <1992>. « Accounting Quality in the Accounting System of China ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11554.
Texte intégralZancanaro, Giulia <1996>. « Behavioural accounting : are accounting terms lost in translation ? » Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19774.
Texte intégralLoesch, Hannes. « Kundenorientiertes Accounting ». St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.
Texte intégralReinecke, Matthew. « Forensic Accounting : / ». Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.
Texte intégralAl-Adeem, Khalid Rasheed. « Accounting Theory : A Neglected Topic in Academic Accounting Research ». Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.
Texte intégralTitle from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
Mazwi, Z., et E. Stack. « The relationship between Accounting 1 and Accounting 3 results ». South African Accounting Association Biennial Conference : Conference for Accounting Educators, 2006. http://hdl.handle.net/10962/d1004609.
Texte intégralBegkos, Christos. « Accounting and strategizing : medical managers' use of accounting information ». Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.
Texte intégralWaheed, Abdul, et Mitsuo Ezaki. « Production, Social Accounting and Financial Social Accounting Multiplier Analyses with the Financial Social Accounting Matrix of Pakistan ». Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7497.
Texte intégralAlfahad, Khaled Fouzan. « Accounting in higher education : a grounded theory of accounting absence ». Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.
Texte intégralSilva, Soraia Cristina Pereira da. « Responsabilidade social, silent accounting e shadow accounting : estudo de caso ». Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/22015.
Texte intégralO presente trabalho propõe-se analisar a consistência do discurso interno de uma empresa e a informação externa divulgada. A análise dos relatórios de responsabilidade social e a reconstrução das silent-accounts e das shadow-accounts permitem analisar potenciais discrepâncias existentes. A abrangência do tema foi condicionada através do estudo de caso da barragem do Baixo sabor, com fortes impactos na sociedade e no meio ambiente, gerando maior divulgação não só por parte da empresa como também dos MEDIA. Numa ótica de consumidor alguns cidadãos foram convidados a fazer parte de um focus group, ou seja, um pequeno grupo de debate, para poder responder quanto à importância da responsabilidade social de uma empresa. Os resultados da pesquisa indicam que para a maioria dos participantes, apesar da crescente preocupação pelo ambiente e pela sociedade, o primeiro fator tido em conta pelo consumidor aquando da escolha de um bem ou serviço é o preço, considerando como fatores intermédios a qualidade e a comodidade e, por último, a responsabilidade social da empresa
This work has the objective of analyzing the consistency of the internal speech of a company and the external information that is disseminated. The analyzes of the social responsibility report and the reconstruction of silent- accounts and shadow-accounts allow the analyzes of potential discrepancies that may exist. The theme’s coverage was restricted through a case study about the dam of Baixo Sabor, that had great impact in society and the environment, creating great dissemination of information not only by the company itself but by the media as well From the consumer’s point of view some citizens were invited to participate in a focus group, meaning a small debate group to try to answer questions about the social responsibility of a company The research results indicated that for the majority of the participants, even though the concern about the environment and society is increasing, the major factor taken into account while choosing an asset or service is the price, factors like quality and commodity were referred but in intermediate levels, and the social responsibility of a company was referred but it is not a major concern.
Almásy, Michael. « Accounting and economics : Influence of accounting methods on economic indicators ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.
Texte intégralCandeo, Matteo <1994>. « Automation technologies in accounting and auditing within public accounting firms ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15945.
Texte intégralTully, J. B. « Accounting for transsexualism ». Thesis, Brunel University, 1987. http://bura.brunel.ac.uk/handle/2438/4318.
Texte intégralDjatej, Arsen M. « Russian financial accounting / ». View abstract, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3248455.
Texte intégralBaryauno, Linda, et Funda Pektas. « Big Bath Accounting ». Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19342.
Texte intégralWillett, Roger. « Accounting measurement theory ». Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.
Texte intégralBulaon, Christopher. « Professionalism in accounting ». Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022016-114359/.
Texte intégralDe acordo com as obras do filósofo francês Émile Durkheim (1964), grande parte da sociedade moderna de hoje baseia-se nos princípios básicos da profissionalização. No entanto, o significado de profissionalismo é muitas vezes tida como certa e perdido em ambiguidade. O objetivo deste estudo é identificar e, assim, compreender as percepções de profissionalismo, com o contexto do caso, sendo a comunidade de contabilidade da Universidade de São Paulo. Uma série de entrevistas abertas foram realizadas com dez participantes com diferentes níveis de experiência acadêmica e mercado de trabalho. Os dados foram então codificadas e analisadas para procurar categóricas temas emergentes e padrões entre as respostas. Os resultados indicam um conjunto altamente diversificado de pontos de vista a respeito de como status profissional é atingido e como profissionalismo é demonstrado. A estreita associação entre os resultados ea literatura existente profissões sinalizar uma maior aceitação social e internalização de princípios profissionais. Profissionalismo em Contabilidade foi encontrado para ser em relação a uma variedade de fatores, incluindo experiência de trabalho no mercado, características profissionais e objetivos de carreira. Comparações também foram feitas entre vários ambientes profissionais, incluindo FEA vs. outras faculdades, Contabilidade vs. outros campos e Brasil contra outros países. Essas comparações sugerem uma influência do ambiente sobre os padrões profissionais ea demonstração do comportamento profissional. Mais pesquisas são necessárias para estudar como as percepções de profissionalismo pode ser diferente entre outros grupos profissionais de contabilidade e como o processo de transformação profissional em educação contábil pode ser melhorado para melhor preparar os formandos de contabilidade antes de entrar no campo.
Piatetska. « GLOBAL ACCOUNTING SYSTEM ». Thesis, Київ 2018, 2018. http://er.nau.edu.ua/handle/NAU/33883.
Texte intégralFreeman, Michelle. « Accounting for Investments ». Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etsu-works/6428.
Texte intégralDavarcioglu, Tolga. « Empirical accounting research ». Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2011. http://dx.doi.org/10.18452/16411.
Texte intégralThis cumulative PhD-thesis consists of three papers within the field of empirical accounting research. In each paper established empirical methodology is applied in order to validate or reject predictions on certain accounting outcomes. The first paper deals with voluntary accounting compliance. Taking advantage of the institutional setting in Germany, the paper identifies determinants of voluntary compliance with German Accounting Standards (GAS). The results of an ordered logistic regression show that compliance is driven by size, the auditor’s affiliation to the institution that develops the GAS and debt agency problems. The results do not reveal a relationship between compliance and public exposure. The second paper investigates effects of voluntary IFRS adoption on accounting quality based on provision disclosure using a sample of publicly listed German firms. Changes in accounting quality measures resulting from the transition from German GAAP to IFRS are assessed using a same firm-year approach. Results show that disclosure level is significantly higher under IFRS. The results are consistent with the notion that IFRS adoption has a positive impact on the disclosure aspect of accounting quality regarding accounting for provisions. Positive changes are stronger for firms that typically have fewer incentives to provide accounting information for a broad investor base. The third paper investigates the effect of multiple board appointments on firm performance for a sample of publicly listed German firms. The incidence of multiple board appointments is investigated from several angles since multiple board appointments can be characterized along numerous dimensions and their effect on firm performance is not unequivocally predictable. The results indicate that multiple board appointments negatively affect firm performance. Director characteristics that are expected to have a positive influence on firm performance do not counteract this finding.
McKenzie-Fowle, Stewart Myles. « Accounting for livestock ». Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36282/1/36282_McKenzie-Fowle_1995.pdf.
Texte intégralPeach, Kris Elizabeth. « Accounting for forests ». Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36390/1/36390_Peach_1994.pdf.
Texte intégralMottaghi, Aliasghar. « Accrual accounting, cash accounting and the estimation of future cash flows ». Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7075/.
Texte intégralRowbottom, Nick. « Intangible asset accounting and accounting policy selection in the football industry ». Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.
Texte intégralLin, Li. « Institutional problems for Chinese environmental accounting : evidence from the accounting profession ». Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.
Texte intégralChambers, Julia. « ACCOUNTING FOR ART : ANIMATION AS A TEACHING TOOL FOR ACCOUNTING PROCESSES ». Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1188.
Texte intégralPerry, Jacqueline Anita Baughman. « Impact of the Accounting Education Change Commission's Recommendations on Accounting Instruction ». Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/40355.
Texte intégralPh. D.
Allen, Miranda. « There's Just No Accounting for Healthcare : A look at the differences between standard GAAP accounting and accounting for healthcare clients ». Kent State University Honors College / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476.
Texte intégralZeng, Yachang. « Two studies of accounting quality : analysts' disclosure of low accounting quality, and accounting comparability in the post-IFRS adoption period ». Thesis, Lancaster University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543975.
Texte intégralBay, 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.
Texte intégralChen, Feng, et 陳峰. « Harmonization of Chinese accounting standards with international accounting standards : necessity, progress andeffectiveness ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.
Texte intégralBampton, Roberta. « Ethics in accounting : a review and an investigation of management accounting education ». Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.
Texte intégralRahman, Sheikh Fazlur. « Power and international accounting regulation : accounting policy making at the united nations ». Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.
Texte intégralBrihs, Julia, et Elvira Zandhers. « Lean accounting : En undersökning av lean accounting i Svenska företag inom tillverkningsindustrin ». Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31597.
Texte intégralAs a result of globalization and increased competition, the West's interest in lean production as a production system has grown and is the business development practice that is used to the greatest extent in Sweden. After an implementation of lean production, organizations have discovered that the traditional financial control needs to be adjusted because it counteracts leans values. In addition, the traditional financial reports do not highlight the changes that occur as a result of lean production, which could result in a decision to cancel the implementation of lean production. As a result, lean accounting, which is based on lean principles and methods, has been developed in order to support lean production. Despite the advantages of lean accounting the implementation is limited in Sweden according to proponents. The survey is based on a qualitative study with an abductive onset. Six respondents consisting of advocates and economists in companies with lean production was interviewed individually. The thesis together with the empirical data has been collected based on a hermeneutic approach, which result in the analysis and conclusion. The study shows that the limited implementation of lean depends on the economics department's inadequate participation in the implementation of lean production. As the lack of participation depends on the management's inability to engage and involve the finance department, the company's management may be a reason to the limited implementation of lean accounting. When management involve and encourage the finance departments to participate in the lean implementation, knowledge of lean’s values and principles increase which results in the development of methods and tools. However, there is a general ignorance of the concept of lean accounting, as a result the financial departments are not aware that they apply methods and tools that can be considered lean accounting. A consequence of the misleading perception regarding lean accountings limited implementation is the lack of good examples and lack of interest.
McSweeney, Liam Brendan. « On the construction of accounting representations : four studies of accounting in action ». Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.
Texte intégralTörnqvist, Erik, et Linn Forss. « Automated accounting in accounting firms : A qualitative study on impacts and attitudes ». Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149479.
Texte intégralMcKean, Gerald W. McCarthy John R. « Congruencies of computer competencies as viewed by accounting practitioners and accounting educators ». Normal, Ill. Illinois State University, 1985. http://wwwlib.umi.com/cr/ilstu/fullcit?p8514778.
Texte intégralTitle from title page screen, viewed June 8, 2005. Dissertation Committee: John McCarthy (chair), Timothy Duffy, Gary Fish, David Franklin, Ronald Halinski, James Hallam. Includes bibliographical references (leaves 187-192) and abstract. Also available in print.
Shields, Karin Elisabeth. « International accounting standard setting : lobbying and the development of financial instruments accounting ». Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.
Texte intégralBennerson, Brigitte A. « Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides ». ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.
Texte intégralHaciibrahimoglu, Damla. « Generational Accounting In Turkey ». Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614833/index.pdf.
Texte intégrals intertemporal budget constraint which principally requires that the present value of current and future generations&rsquo
net tax payments plus the existing net wealth be sufficient enough to cover for government&rsquo
s future consumption. In contrast to the traditional and static measures of fiscal sustainability, GA method reveals the intergenerational distribution of tax burden and helps identifying the policies that can alleviate the generational imbalance. This paper constructs and presents the first set of generational accounts for Turkey in an attempt to measure the generational gap and compare the Turkish intergenerational fiscal outlook to a number of developed and developing countries.
Bayley, Luke Accounting Australian School of Business UNSW. « Aspects of accounting quality ». Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.
Texte intégralSabac, Florin M. « Accounting for the horizon ». Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ61170.pdf.
Texte intégralThompson, George David. « Accounting and the arts ». Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2718.
Texte intégralSaleh, Zakiah. « Government accounting in Malaysia ». Thesis, Cardiff University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.526859.
Texte intégralSalewski, Marcus. « Accounting quality under IFRS ». Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-135412.
Texte intégral