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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant". Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.
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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.
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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.
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Szymczyk-Madej, K., e 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.
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Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses". Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.
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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first study to provide direct empirical evidence on the role of accruals in accounting conservatism. The thesis addresses the following issues. First, under conservative accounting, earnings-decreasing changes in performance measures (reflecting economic losses) that contain more accruals mean-revert more and earnings-increasing changes (reflecting economic gains) are persistent. Working capital accruals and special items are particularly strongly mean-reverting when they are earnings-decreasing. Depreciation accruals are persistent. Second, direct tests by earnings components show that operating cash flows exhibit low timeliness overall and, given that they contain no accruals, no asymmetry in reflecting bad news. Earnings figures with more accruals exhibit more asymmetry in reflecting bad news. Working capital accruals and special items are important in this asymmetry, but depreciation is not. Interestingly, good news results in a small earnings-decreasing charge, consistent with smoothing. Lagged tests on accruals reveal that bad news from as much as three previous periods is reflected in current earnings through special items, inconsistent with conservatism. Evidence indicates that conservatism is increasing through time. The sensitivity to good news has decreased over time. To capture these changes, higher-moments measures are developed. Third, the analysis by the sign of “bottom-line” earnings does not reveal any differences in reflecting good/bad news for the profit/loss firms. Separating earnings observations by sign of cash flow also reveals no differences. In contrast, separating observations by the sign of accruals (other than depreciation) reliably shows that the asymmetric timeliness is significantly higher in the negative-accruals groups, as expected. The accruals components determine this asymmetry, rather than the operating cash flow (or, earnings by itself). Finally, less conservative recognition rules lead to stronger responsiveness of earnings to bad news, as reflected in working capital accruals and special items. Asset-specific measures of conservative recognition rules reinforce these findings. A puzzling result is that operating cash flows reveal a significant asymmetric response to bad news in the group of observations where it is least-likely to be observed (low book to market). A selection of other results by size, industry, extremity of news, methods, accounting year-ends, market-wide returns, yields, method of estimation, etc., not only corroborates, but generally strengthens the results obtained.
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Harakeh, 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.
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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on dividend payout policy and the value relevance of dividends in two Western European economies. I select the UK as a major common-law country (control group) and France as a code-law country (treatment group) in order to implement a difference-in-differences methodology. My findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code-law firms, compared to common-law firms, due to a greater reduction in information asymmetry following the IFRS mandate. This makes investors in code-law firms more willing to rely on accounting measures of firm performance, thereby causing a significant and material decrease in dividend value relevance among code-law firms relative to common-law firms. In the second essay, I examine the potential for IFRS to influence the market for SEOs. I utilize a difference-in-differences methodology, where the UK (i.e. common-law firms) is the control group and France (i.e. code-law firms) is the treatment group. I argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, I find that, following IFRS adoption, earnings management activities decrease among code-law firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, I predict and find that the market reaction to issuing SEOs improves significantly for code-law firms following IFRS. Given that equity financing becomes less costly, I find that the propensity to issue new SEOs increases among code-law firms after IFRS adoption. In the third and final essay, I examine the empirical measurement of conditional conservatism (CC) in accounting data. Prior studies have raised serious concerns about the bias in the asymmetric timeliness (AT) measure of CC. This measure, along with the C_Score measure, underpins a large body of empirical research on CC. Thus I endeavor to assess the extent to which prior literature may need to be revised because of its reliance on these measures. In exploring this issue, I replicate prior studies that rely on the AT or the C_Score measure, and then compare the replicated results with those generated by applying the variance ratio (VR) measure of CC, proposed by Dutta & Patatoukas (2017). I show that the AT and the VR measures are associated unconditionally. Furthermore, my findings suggest that the observed variation in the C_Score measure is driven by variation in the bias implicit in the AT measure rather than variation in CC. I also provide evidence showing that the AT measure yields similar conclusions to the VR measure in research designs that model the change in CC following an exogenous change in accounting policy; however, I find that using the AT measure to document cross-sectional differences in CC is highly likely to have given rise to invalid conclusions in a large number of studies.
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Jones, Christopher. "ETSU's Accounting Program: Creating CPAs". Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/635.
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Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with both multiple choice and open-ended response questions. The data was analyzed qualitatively since 16 people responded, and broad conclusions of the results were assessed. Questions in the survey asked students to give their input on how ETSU can improve the Master of Accountancy (M.Acc.) program, identify parts of the CPA exam that were troublesome and easy, how prepared students felt for the CPA exam, etc. The findings of this survey presented a wide range of opinions on ETSU’s ability to prepare students for the CPA exam and offered valuable insight to be considered.
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Edelmann, 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.
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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
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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.
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The first part of this work,”Accounting quality in the accounting system of China”, focuses on the changes that Chinese accounting system has faced throughout the years. I will start from the four main stages in which Chinese accounting convergence is divided, that took place respectively in 1992, 1998, 2001 and 2006. In the last section of this chapter, I will outline the further developments in Chinese convergence process.
The second part of this work focuses on accounting quality and its measurement approaches. The first part of this chapter is dedicated to the different definitions of accounting information quality provided by literature. In the following section, I will analyse whether the accounting information under IAS is associated with a higher accounting quality. In the last section of this second chapter, I will highlight the main approaches in the determination of accounting quality: accounting quality determinations based on accruals, based on specific accruals and based on frequency distribution.
The final part deals with accounting information quality in China. I will list the main reasons that can lead to low accounting information quality in Chinese accounting, and then I will analyse whether substantial convergence of the New PRC GAAP with IFRS increased Chinese accounting information quality. The last section concerns the main studies on the financial reporting quality in Chinese accounting.
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Zancanaro, 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.
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This thesis will start from accounting theory, and various approaches for its elaboration will be presented, focusing on the behavioural accounting one. In the past, there was the idea that individuals making decisions always act in a rational way, but nowadays this belief’s credibility has diminished, starting to be substituted by studies focusing on how the actions and decisions can be influenced, by adopting the behavioural accounting approach. Then, given that financial reporting is about communicating accounting information to users to enable them to make decisions, a lack of consideration of how that information influences their behaviour is unforgivable. Here, the focus will shift on the adequacy of disclosure in which the role of translation is extremely important: are accounting terms lost in translation because of behavioural aspects, such as culture and language, affecting their interpretation and application? The goal is to improve the reliability and comparability across the world in financial reporting, addressing the limits of IFRS' translation and identifying whether they are equally and consistently understood around the world. An in-depth analysis will be presented about the link between accounting, language, culture and thought, with some examples of major misunderstandings, such as Impairment and TFV. An examination of the distances in terms used for financial reports in various languages will be investigated, about how certain terms differ in the European Fourth Directive on Company Law and in the International Standards framework.
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Loesch, Hannes. "Kundenorientiertes Accounting". St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.
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Reinecke, Matthew. "Forensic Accounting : /". Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.
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Al-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.
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Thesis(Ph.D.)--Case Western Reserve University, 2010Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Mazwi, Z., e 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.
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Begkos, 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.
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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.
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Waheed, Abdul, e 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.
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Alfahad, Khaled Fouzan. "Accounting in higher education : a grounded theory of accounting absence". Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.
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To date, very few studies have investigated accounting absence in organisations, and only two of these have investigated the absence of accounting in higher education (HE). This has posed difficulties to the author of this thesis to identify a framework of accounting absence against which to conduct the research. To mitigate this, the Grounded Theory (GT) approach was applied and developed in this research to facilitate an in-depth explanation of the issue of accounting absence. Subsequently, the researcher extensively and intensively conducted semi-structured interviews in addition to reviewing documents that would shed light on the status of accounting in the case study. Empirically, this study has – in depth - explored, examined and understood accounting absence in a leading and public university in Saudi Arabia which should contribute to the few related studies in HE and the public sector in general and in developing countries in particular. The origin, status and daily practices of its accounting system were described. For example, this research found that the University’s antiquated accounting system had rarely been subject to any updates or developments since the rules were first established in 1956, although they are criticised for being primitive, bureaucratic and centralised. After comparing the open and axial codes to reach a saturation stage of developing a theory, a substantive theory of accounting absence was introduced to explain accounting absence, and describes conditions that create, resist and/or sustain the absence of accounting by describing the strategies that are applied by those conditions. The consequences of accounting absence and these strategies are described, and finally, this research defined accounting absence, drawing a distinction between technical absence and functional absence. The substantive theory is then compared with the extant literature where this research found a new type of decoupling taking place, and new practices of coercive pressure. After the comparisons, a Formal Grounded Theory was developed to achieve an abstract theory of accounting absence that should be more applicable to studies on accounting absence in general and accounting absence in the field of HE in particular.
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Silva, 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.
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Mestrado em Contabilidade - FiscalidadeO 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.
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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.
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The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather taking a broader multidisciplinary approach to answer the previously stated questions.
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Candeo, 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.
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Automation technologies in accounting and auditing within public accounting firms
During recent years new trends related to technology have developed at a rapid pace, accounting and auditing are the professions more vulnerable to the change. Even if the positivity or negativity of these developments, it is necessary to understand deeply the meaning of words as Internet of Things, big data, cloud accounting, robotic process automation (RPA), artificial intelligence (AI) and blockchain in order to better understand their effects within public accounting firms.
It was observed an higher research activity for what concern the auditing field with respect of the accounting one, this study will so focus also to accounting profession so as to compare the evolution of both of the disciplines affected by these new technologies.
With this study it is intended to investigate the effects of the application of these technologies on accounting and auditing field. In particular the purpose is to dig up the pros and cons of these automations within the professionals’ perceptions of the possible future developments.
The research will be conducted through questionnaires and interviews with auditors and accountants of the greater public accounting firms with a focus on the quality rather than the quantity of the data gathered.
The research questions that are the cornerstone of this study are:
1) How the cutting-edge technologies are affecting the accounting and auditing field and the relative professions?
2) What are the accountants and auditors’ stances compared to the automation technologies impact?
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Tully, J. B. "Accounting for transsexualism". Thesis, Brunel University, 1987. http://bura.brunel.ac.uk/handle/2438/4318.
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This study reports the systematic collection of accounts from 204 transsexual subjects, most of whom attended the Gender Identity Clinic at Charing Cross Hospital (Fulham). A review of the literature covers cross gender behaviour in other societies, recent biological, social and psychological studies on gendered and cross gendered behaviour, a medical history of transsexualism and 'sex reassignment surgery'. Psychological 'frames' for the study of cross gendered careers are derived from attributional theories, and symbolic interactionist approaches to the construction of sexual categories of behaviour and experience. The collection of accounts follows a methodology derived from Harr & and his associates' ethogenic approach to the study of social behaviour, and the principles of generating 'grounded (sociological) theory' propounded by Glaser and Strauss. There is a short statistical section on the population of research subjects as a whole. Transexuals' accounts, some 500 exerpts, are marshalled under nearly 200 headings and subheadings. These cover almost all areas of relevant life experience. The conclusions argue that there is a fundamental weakness in the imposition of psychiatric 'syndromes' on gender dysphoric phenomena. Rather, 'gender dysphoric careers' are proposed as fluctuating enterprises in the construction of meanings, some meanings being more fateful and workable than others. An attributional -'imaginative involvement' model to account for transsexualism is explicated. The implications which can be drawn from this, for the way the management of these unfortunate people could be improved, completes the text.
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Djatej, 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.
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Baryauno, Linda, e Funda Pektas. "Big Bath Accounting". Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19342.
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Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade. En av förändringarna var att den årliga avskrivningen av goodwill inte längre skulle skrivas av, utan varje år skall företagen göra en prövning om det föreligger ett nedskrivningsbehov av goodwill. Prövningen ger företaget möjlighet att lägga in sina subjektiva bedömningar utifrån eget intresse och därmed kunna manipulera redovisningen. Ett annat sätt att manipulera redovisningen är att redovisa högre avsättningar då företagen förväntar sig ett sämre resultat, för att på så vis inte ha lika stora avsättningar åren därpå och därmed kunna redovisa ett bättre resultat nästkommande år. Studien kommer att undersöka ifall stora nedskrivningar och avsättningar förekommer i samband med att en ny VD träder fram. Syfte: Syftet med denna studie är att undersöka och analysera om Big Bath Accounting förekommer i företag registrerade på Nasdaq OMX Stockholm och Nasdaq OMX Helsinki. Studien fokuserar på att undersöka huruvida det råder ett samband mellan stora engångskostnader och VD-byten samt om det förekommer några skillnader mellan Sverige och Finland. Avgränsningar: Studien avgränsar sig till samtliga företag som är registrerade på Stockholmsbörsen och Helsinkibörsen Large Cap mellan åren 2005-2011. Metod: Undersökningsmetoden som har tillämpats för denna studie har en kvantitativ ansats och har använts sig av sekundär data i form av årsredovisningar. Studiens datainsamling sker med hjälp av tillgänglig information som redan finns elektroniskt på företagens hemsidor. Dessutom har en deduktiv undersökningsansats tillämpats, då studien utgår ifrån teorier som har formats till hypoteser som skall jämföras med data för att kunna komma fram till en slutsats. Ett t-test kommer att användas i studien för att testa hypoteserna som påstår att det finns ett samband mellan VD-byten och nedskrivningar av goodwill och avsättningar till långfristiga skulder. Resultat och slutsatser: T-testet visade att det inte råder ett statistiskt samband mellan VD-byten och nedskrivning av goodwill och avsättningar till långfristiga skulder. Då man bortser från t-testet och tittar närmare på vissa företag kan man se att det förekommer större engångskostnader vid VD-byten än år utan VD-byten, eftersom detta endast förekommer i vissa fall kan man inte dra en generell slutsats i frågan. Förslag till fortsatt forskning: Eftersom den insamlade datan visade på vissa likheter mellan Sverige och Finland, båda länderna hade flest VD-byten år 2011 och högst KEK år 2007, skulle det vara intressant att studera om detta är en slump eller om det föreligger något intressant samband. Vidare kan man studera huruvida dessa likheter förekommer mellan alla nordiska länder. Stora nedskrivningar och avsättningar inträffade inte endast vid ett VD-byte utan i vissa fall förekom de även 1-2 år efter att ett VD-byte skett. Vi anser därför att det skulle vara intressant att föra vidare förslaget om att inte endast kolla på året då ett VD-byte skett utan under en längre period.
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Willett, Roger. "Accounting measurement theory". Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.
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Bulaon, Christopher. "Professionalism in accounting". Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022016-114359/.
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According to the works of the French philosopher Émile Durkheim (1964), much of today\'s modern society is founded on the basic tenets of professionalization. Yet the significance of professionalism is often taken for granted and lost in ambiguity. The aim of this study is to thus identify and understand the perceptions of professionalism, with the context of the case being the accounting community at the University of Sao Paulo. A series of open-ended interviews were performed with ten participants with varying levels of academic and market work experience. The data was then coded and analyzed to look for categorical emerging themes and patterns among the responses. Findings indicate a highly diverse set of views regarding how professional status is attained and how professionalism is demonstrated. The close association between the results and existing professions literature signal a wider acceptance and societal internalization of professional principles. Professionalism in Accounting was found to be relative to a variety of factors including market work experience, professional characteristics, and career goals. Comparisons were also made between various professional environments including FEA vs. other colleges, Accounting vs. other fields and Brazil vs. other countries. These comparisons suggest an influence of environment on professional standards and the demonstration of professional behavior. Further research is needed to study how perceptions of professionalism may differ among other professional accounting groups and how the professional transformation process in accounting education may be improved to better prepare accounting graduates before entering the field.De 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.
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Piatetska. "GLOBAL ACCOUNTING SYSTEM". Thesis, Київ 2018, 2018. http://er.nau.edu.ua/handle/NAU/33883.
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Freeman, Michelle. "Accounting for Investments". Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etsu-works/6428.
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Davarcioglu, Tolga. "Empirical accounting research". Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2011. http://dx.doi.org/10.18452/16411.
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Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. In jeder Arbeit werden ökonometrische Methoden angewandt, um Hypothesen bezüglich bestimmter Wirkungen und Folgen von Rechnungslegung zu bestätigen oder zu verwerfen. Die erste Arbeit untersucht die freiwillige Anwendung von Rechnungslegungsstandards. Ausgehend von den besonderen institutionellen Begebenheiten Deutschlands werden Determinanten der freiwilligen Anwendung der Deutschen Rechnungslegungs Standards (DRS) identifiziert. Die Ergebnisse einer multinomialen logistischen Regression zeigen, dass die Anwendung getrieben wird durch die Unternehmensgröße, den Wirtschaftsprüfer sowie Fremdkapitalgeber-Agency Probleme. Die Anwendung wird nicht getrieben durch die öffentliche Wahrnehmung eines Unternehmens. Die zweite Arbeit untersucht die Auswirkungen der freiwilligen IFRS-Erstanwendung auf die Rückstellungsbilanzierung von deutschen börsennotierten Unternehmen. Die Änderungen in der Rechnungslegungsqualität durch den Wechsel der Rechnungslegung gemäß HGB zu den IFRS werden durch die Anwendung eines „same firm-year approach“ ermöglicht. Die Ergebnisse zeigen eine signifikant höhere Informationsdarstellung nach IFRS. Dies gilt besonders für Firmen, die typischerweise weniger Anreize für eine gute Rechnungslegungsqualität besitzen. Die dritte Arbeit untersucht den Effekt von Mehrfachmandaten auf die Firmenperformance von deutschen börsennotierten Unternehmen. Das Vorkommen von Mehrfachmandaten wird aus verschiedenen Blickwinkeln betrachtet, da die Wirkung auf die Firmenperformance nicht eindeutig vorhergesagt werden kann. Die Ergebnisse deuten auf einen negativen Zusammenhang zwischen Mehrfachmandaten und Firmenperformance. Positive Eigenschaften von Boardmitgliedern wirken diesem Ergebnis nur begrenzt entgegen.This 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.
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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.
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Accounting for livestock activities affords particular accounting questions pertaining to asset valuation and profit measurement. The livestock industry impacts
significantly on the Australian economy, but accounting information produced by firms in the industry has escaped accounting regulation. Traditional accounting theory suggests that uniformity in reporting provides optimal
information for users of accounting reports and that lack of appropriate regulation results in diversity in reporting practices. Livestock represents one category of self-generating and regenerative assets
[SGARA] and the purpose of this thesis is to develop recommendations on livestock
accounting practices to assist in developing an accounting standard for SGARA generally.
In achieving this aim, the thesis considers existing guidelines developed by professional bodies in other countries, professional recommendations and research
papers produced in Australia and current Australian practice as revealed by the published accounting reports of Australian Companies. Despite the small sample available, published reports show marked differences in
accounting policies and in the level of disclosure. Classes of livestock held, and the purposes of holding livestock vary. Most firms in the Australian livestock industry are not reporting entities. The more
uncommon forms oflivestock tend to be held by non-reporting entities. Accordingly, accounting recommendations concentrate on traditional categories such as sheep and cattle. The major recommendation is the valuation oflivestock at net market value. Changes
in value influenced by entity management are reflected in profit or loss for the period. Unrealised changes in value resulting from movements in market prices are
transferred to a livestock revaluation reserve.
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Peach, Kris Elizabeth. "Accounting for forests". Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36390/1/36390_Peach_1994.pdf.
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There is a lack of accounting guidance in Australia relating to accounting for forests. Forest accounting provides some unique challenges which existing historical cost based accounting methods do not address. Forests have a significant growth period with revenue being received many years after the majority of expenditure is incurred. They are also assets which appreciate in value from growth. Existing accounting practices in Australia are diverse. Consequently this raises the issue of whether comparability of entities within the industry is possible.
The purpose of this thesis is to examine existing forest accounting
practice in Australia and to recommend an accounting method to assist in improving comparability between entities and in providing users with more meaningful information on which to base decisions regarding the allocation of scarce resources. The recommended accounting method depends upon the merchantable
status of the forest. The accounting method which best enables measurement of entity performance and accounting for appreciation in value of forest assets is the current valuation method. This method requires annual revaluations of the forest. However, the valuation
must be capable of reliable determination and verification to enable
recognition in the balance sheet. The current valuation method is recommended for forests of merchantable age.
Forests of less than merchantable age are difficult to value accurately because of the uncertainty regarding major assumptions such as physical growth, rotation age, and stumpage prices. The recommended method of accounting for immature forests is the cost compounding method. This method records the forest asset at historical cost, compounded by a factor representing the opportunity
cost of capital to allow for the forest growth. Until the forest reaches merchantable age, the increment in
valuation should be recorded in an asset revaluation reserve as the gains are not capable of realisation and it is not consistent with current accounting practice to recognise changes in valuation where the product is not in a readily realisable form. The recommended method of recognising the changes in valuation for a forest of merchantable age is direct recognition in the profit and
loss account. Income from timber sales should be off set against the value of the forest asset, as it does not represent revenue but a direct exchange of assets which involves no profit factor. When a forest has not yet reached merchantable age, and the cost compounding method is applicable, the recommended method of revenue
recognition is to take the change in valuation to an asset
revaluation reserve. Until the timber reaches a merchantable age, the gains are not capable of realisation and it is not consistent with current accounting practice to recognise changes in valuation
where the product is not in a readily realisable form.
Growing timber should be classified as inventory where the timber is held for the purpose of sale in the ordinary course of business. Where the forest is held for sale rather than the timber within the forest, the forest should be classified as an investment. The recommended disclosures in relation to accounting for forests
include disclosure of: revenue· recognition method;
asset measurement method; treatment of expenditure;
treatment of interest; definition of merchantable age; valuation methodology, including specie of timber, age profile of the forest, discount rate and other major assumptions; and insurance cover.
Whilst the recommendations appear a departure from existing, accounting conventions, the majority of the industry are already obtaining current valuations on a regular basis, and precedents have been established for the recognition of the changes in valuation to be recorded directly in the profit and loss account with AAS 25: Financial Reporting by Superannuation Plans and AASB 1023: Financial Reporting by General Insurance Activities. The recommended method of accounting does not contravene existing accounting standards as forests are excluded from the operations of AASB 1010: Revaluation of Non-Current Assets and AASB 1019: of Inventories in the Context of Measurement and Presentation the Historical Cost System.
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Mottaghi, 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/.
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This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their disaggregated components, with the objective of improving on conventional research design with respect to the problematic issues surrounding missing values in source databases, extreme values in the sampled data and variability in fiscal year length. In determining whether the disaggregation of earnings into cash flow, accruals and their components adds to the predictive ability of cash flow, the present thesis also documents out-of-sample accuracy tests for the UK based on initial in-sample estimations, with accruals being computed using both the information in the Statement of Cash Flows and the information that may be derived from Balance Sheet changes. Using the information in the Statement of Cash Flows, the results of the in-sample estimation indicate that, whilst there is no notable difference between the ability of cash flow and aggregate earnings to predict future cash flow, the disaggregation of earnings into cash flow and accruals improves the prediction. The out-of-sample accuracy tests confirm the standard result that this disaggregated earnings model is a better predictor of future cash flow. In contrast, this thesis shows that, when using information in the Balance Sheet, by way of changes from one period to the next, the results of both the in-sample estimation and the out-of-sample accuracy tests show that disaggregated earnings is unable to outperform aggregate earnings in predicting future cash flow. Nevertheless, when the total accrual is further disaggregated into its deferral and accrual components, in-sample estimation reveals additional improvement in predictive ability, using each of the two sources of information to compute total accruals (the Statement of Cash Flows and Balance Sheet changes), although this is less evident with the out-of-sample tests. Whilst further analysis indicates that disaggregation is more informative when the firm size is large, the magnitude of accruals is low and the firm reports a positive CFO and EBIT, the thesis shows that the ability of the estimation models to predict future cash flow differs across industries in the UK, and that the findings are generally sensitive to the effect of database choice, the fiscal year length, and the identification and treatment of unrecorded data.
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Rowbottom, 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/.
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The main aim of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The measurement of intangible assets is problematic due to a lack of verification through reference to an active market. However, drawing on Human Resource Accounting, the thesis argues that identifying and measuring human resource assets may be possible in the football industry. The human resource asset, the player registration, is subject to sufficient control through unique industry structures to justify recognition as an intangible asset. The existence of an active market for player registrations facilitates reliable measurement. In the football industry, a wide variety of accounting policies are employed in accounting for player registrations and other material transactions. Hypotheses regarding the reasons for selecting particular accounting policies are developed and tested. Findings suggest that institutional pressure which influences perceptions of legitimacy and credibility can affect the selection of accounting policies. The thesis also develops and tests a model to value player registrations as intangible assets where they are not subject to market transactions. The ability to reliably measure intangible assets is regarded as crucial to their recognition in financial reporting. In addition, it will lead to the acceptance of intangible asset policies as legitimate and credible, despite the market orientated bias of traditional financial reporting.
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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession". Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.
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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is used as the main framework to identify key issues that lead firms to resemble each other. Legitimacy and stakeholder analysis are adopted as a supplement of institutional analysis to explain how accounting firms respond to influences brought by legitimate concerns and interest groups, which has constructed this multi-framework. This thesis is conducted through 35 semi-structured interviews. Interviewees are invited from different scales of Chinese accounting firms on a top-down basis. Documentary review is used as a supplement of the interviews. Thematic analysis is employed to elaborate on how institutional drivers shape EA across different categories. This thesis has identified that clients’ demands tend to be the key for (not) adopting EA, which can be reflected through participants’ knowledge structure, education and training, practices and the adoption of practical guidelines – this leads to the branding effects of EA in the Big Four, which reflects a practical gap between the Big Four and domestic firms. More specifically, this thesis has reasserted that organizations tend to model themselves on others perceived to be successful in response to certain uncertainty; whereas the clarity of ‘successful organizations’ and ‘uncertainty’ becomes the key institutional driver for firms (not) adopting EA practices. As a supplementary framework, stakeholder and legitimacy analysis tends to reflect how EA is perceived and influenced through different interested parties. In general, this thesis has demonstrated a rather low environmental awareness amongst the Chinese accounting profession, suggesting that EA is developed to enable instead of offsetting the inequity between the Big Four and domestic firms.
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Chambers, Julia. "ACCOUNTING FOR ART: ANIMATION AS A TEACHING TOOL FOR ACCOUNTING PROCESSES". Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1188.
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Despite technology's growing presence in society, accounting classrooms have lagged behind other disciplines in utilizing educational animations. This is primarily due to inconclusive research and institutional resistance. In this thesis, I cover existing research on the benefits of visualizations as well as the significance of educational animations. To supplement my arguments for how these studies are lacking, I have made two educational animations covering introductory concepts of financial statements and the time value of money.
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Perry, 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.
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The purpose of this study was to examine the changes in accounting instruction recommended by the Accounting Education Change Commission (AECC) at 11 grant recipient schools and 11 similar non-grant recipient schools randomly selected. The AECC suggested that accounting education should include more communication skills, interpersonal skills, and critical- thinking and problem-solving skills. The AECC also recommended that more emphasis be placed on teaching rather than research.
To measure implementation of the recommended changes, a four part Accounting Instruction Change Scale was developed. The pilot study, (n=34) revealed that the AICS did not distinguish among the four factors considered. This finding was confirmed in the actual study. Surveys were mailed to 438 subjects, 249 to grant school and 189 to non-grant school accounting faculty, of which 163 surveys were returned, 146 were usable. Using Cronbach's alpha, the reliability of the overall Accounting Instruction Change Scale, as determined by the pilot study, was .92. Reliability, using the Cronbach's alpha, for the final study data was .91.
Significant differences were found between respondents and non-respondents for both grant and non-grant schools. Differences in work experience, instruction in educational psychology, and instructional methodology were found to be significant. There were also significant differences between the early respondents and the late respondents in instruction in educational psychology and instructional methodology. Significant differences between the early non-grant school respondents and the late non-grant school respondents were also found in the length of time teaching accounting, length of time at the current institution, and age. These significant differences indicate the sample respondents are a unique group, and any inferences made from this sample to the general population should be made with caution.
For the correlations of all variables, Predisposition to Change, Adoption-Proneness, refereed publicaitons, non-refereed publications, work experience, educational psychology, instructional methodology, membership in professional organizations, gender, and age, the the correlations ranged from a high of .497 between the Adoption-Proneness Scale and the Accounting Instruction Change Scale to a low of .001 between age and instruction in educational psychology. In the full Regression Model, the variables included accounted for 40.8% of the variance in the AICS. The regression analysis shows the Predisposition to Change Scale scores and Adoption Proneness Scale scores to be significant expanatory variables concerning predicting the score of the Accounting Instruction Change Scale score. No other significant variables surfaced in the regression analysis indicating institutional membership did not predict AICS score.Ph. D.
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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.
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Zeng, 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.
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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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Chen, Feng, e 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.
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Bampton, 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.
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Rahman, 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.
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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of disclosure standards have been carried on at the UN for more than twelve years. During this period the UN has repeatedly changed its position and has eventually failed to come up with a comprehensive set of final recommendations. It has, in effect, abandoned its pioneering stance as an accounting policy maker. This research attempts to investigate this failure of the UN by examining in some depth the accounting policy making process of the UN - - which in many senses reflects the tussle between the third world nations and the developed market economies. The political nature of accounting policy making is recognised and political concepts of '~' are used to understand and explain the process. In particular. the decision-oriented (i.e. One-Dimensional) pluralist methodology of power is used to analyse the conflicts and policy outcomes at the UN. tv Empirical evidence shows that organised pressures from the TNCs, co-ordinated under the joint forum of the International Chamber of Commerce (ICC) and the International Organisation of Employers (IOE) , was strengthened by the support given by governments of developed market economies active within various UN bodies and committees. The rule of one-nation, one-vote and decision making by majority vote -- provided for in the UN Charter - - was frequently overriden with a claim for decision making by absolute unanimity. This claim, coupled with a threat of non-compliance if decisions were taken otherwise, compelled the third world majority to accept the 'de facto veto' of a powerful minority. The United Nation's position on accounting policy issues has been significantly shifted through he use of such 'de facto veto' by the developed market economies. The conclusion is reached that given the present state of international economic relations, the economic power of the TNCs and their home countries, and in spite of the formal power (i.e. voting majority) in the hands of the third world countries the 'status guo' has largely been maintained. Also, in order to avoid the present embarrassing reality of frequently facing a host of developing nations at the UN the developed nations have seen other forums, particularly the OECD and the lASC, as being more amenable to their own purposes and eventually have been successful in converting the UN into a mere discussion forum rather than an accounting regulatory body.
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Brihs, Julia, e 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.
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Till följd av globalisering och ökad konkurrens har västvärldens intresse för lean production som produktionssystem vuxit och i Sverige är lean production den verksamhetsutveckling som tillämpas i störst utsträckning. Efter implementering av lean production har organisationer upptäckt att den traditionella ekonomistyrningen behöver förändras eftersom den motverkar leans värderingar. Dessutom belyser inte de traditionella ekonomiska rapporterna förändringarna som sker till följd av lean production, något som kan resultera i att företag avbryter implementeringen. Som ett resultat har lean accounting som bygger på leans principer och metoder utvecklats för att stödja lean production. Lean accounting har trots dess fördelar en begränsad utbredning i Sverige enligt förespråkare. Utifrån en kvalitativ studie med en abduktiv ansats har sex personliga intervjuer genomförts med respondenter bestående av förespråkare och ekonomer i företag med lean production. Arbetets insamlade teori tolkas tillsammans med empirin utifrån ett hermeneutiskt synsätt och resulterar i arbetets analys och slutsats. Arbetets slutsats är att den begränsade utbredningen av lean beror på ekonomiavdelningars bristfälliga delaktighet i implementeringen av lean production. Eftersom bristen på delaktighet beror på ledningens oförmåga att engagera och involvera ekonomiavdelningen kan företagets ledning vara en anledning till lean accountings begränsade utbredning. När ledningen involverar och skapar delaktighet i företagets ekonomiavdelningar skapas kunskap om leans värderingar och principer som resulterar i egenutvecklade metoder och verktyg. Dock finns det en allmän okunskap om begreppet lean accounting som resulterar i att ekonomiavdelningarna inte är medvetna om att de tillämpar metoder och verktyg som kan anses vara lean accounting. En konsekvens av den missvisande uppfattningen gällande lean accountings begränsade utbredning är avsaknaden av goda exempel och bristande intresse.As 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.
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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.
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The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the purely extra-accounting is deemed to have been fully grasped. No pure, or pre-discursive, position from which an account could begin is located. In each text there is an endless supplementarity. The terminus of correspondence is never reached. The second method of analysis employed is an examination of the advocacy and implantation of accounting change in the name of accounting's alleged correspondence capabilities in the UK Civil Service. More than a decade of advocacy is considered. Some of the pressures for the accounting change considered are located by an analysis of the different, indeed conflicting, purposes for which accounting is advanced by the advocates and compared with an explanation of change which would be consistent with a correspondence characterisation. The evidence provided by the advocates for their claims about the possibility of correspondence is examined and shown to point to yet other discourses. The third approach is participant observation of the functioning of accounting in organizational actions in a private sector manufacturing firm. The construction of accounting representations and some constitutive effects are explored and contrasted with the depiction of accounting as correspondence. Drawing on the contribution of each of the critiques of accounting as correspondence, the thesis concludes that representations are not of pre-existing referents but what is brought into being.
43
Törnqvist, Erik, e 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.
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The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions have arisen about the need of accounting consultants if the procedures are automatic. Studies on automation in various fields have been conducted over the years, but the impacts of automated accounting on accounting firm and their accounting consultants have been neglected in previous research. Moreover, since the consultants are affected as well, their attitude toward such changes and corresponding impacts are of interest to understand their stance to these changes. Thereof, the interest in how accounting firms and their consultant will be affected resulted in these two research questions: 1) What are the potential impacts of automated accounting for accounting firms and their accounting consultants? 2) What are the accounting consultants’ attitudes towards automated accounting? The purpose of this thesis is to extend the current knowledge of the potential effects and explain the phenomena of automation in the context of accounting firms and their consultants. The aim is also to extend the knowledge of the accounting consultants’ attitude towards automated accounting and what they perceive as threats and opportunities. This thesis answers the research question by a qualitative method where empirical data has been collected from interviews with accounting consultants from different accounting firms in Umeå. The findings from the empirical data shows that automated accounting may lead to a decreased need of accounting consultants if the accounting firms do not extend or diversify their services. Moreover, advisory and analytical services will dominate the industry because automation will lead to more financial misstatements, which drives the need of analytical services. To comply with these changes, the future accounting consultant needs to possess more technical knowledge. The accounting consultant assistant will most probably be replaced by IT-consultants and in the long term, all consultants will be salespersons rather than accounting consultant. Regarding the attitude, the majority of the accounting consultants are positive towards automated accounting and their impacts, even though some tend to show a negative attitude to certain impacts.
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McKean, 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.
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Thesis (Ph. D.)--Illinois State University, 1985.Title 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.
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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/.
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With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accounting standards. A robust methodology, grounded in ideology theory of regulation, is therefore developed to identify the impact of special interest lobbying on the IASB’s decisions during the development of standards for financial instruments from 2001-2012. Textual analysis is applied to a large sample of comment letters in order to derive a continuous measure of negativity for the analysis of overt lobbying, as well as identifying cases of explicit opinion in the responses. The findings show that the IASB takes account of lobbying in its standard development. Lobbyists are found to be more likely to be successful in blocking proposed changes by expressing negativity in their discussion of a proposal, as opposed to explicitly disagreeing. Further, the results of the analysis show that, in general, all major constituent groups are influential in the development, but that only the business community is influential when it comes to disclosure requirements. Moreover, opposing American constituents are more likely to block proposed changes than are lobbyists from elsewhere. In sum, the thesis investigates and finds that the IASB’s standard setting process allows special interest lobbying to shape the standards for financial instruments accounting and that the business community and American constituents are particularly influential in the process, thus reinforcing the Anglo-American nature of the standards.
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Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.
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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.
47
Haciibrahimoglu, Damla. "Generational Accounting In Turkey". Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614833/index.pdf.
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Generational Accounting (GA), developed by Auerbach. Gokhale and Kotlikoff (1991) is an alternative and dynamic method employed in measuring the impact of existing fiscal policies on current and future generations. The method is based on the government&rsquos 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.
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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.
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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper.
49
Sabac, 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.
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Thompson, George David. "Accounting and the arts". Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2718.
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Two trends in accounting thought and regulation are discernible. Firstly, the
scope of the resources and resource attributes which are recognized by accounting
is being broadened-from a preoccupation with the financial characteristics of
economic resources to also embracing non-financial characteristics and noneconomic
resources. Secondly, some of the traditional "branches" of accounting
are becoming less divisive-concepts, techniques and rules are crossing the
boundaries and the practice of focusing attention on one branch to the exclusion of
the others is yielding to more holistic approaches.
The main concern of this thesis is non-financial recording and reporting and the
role it can play. It argues that service performance reporting, as proposed and
implemented in New Zealand, is conceptually incomplete and requires research to
discover how it might become an adequate accounting tool. The strength of the
accounting world-view lies in the way it represents the duality and reciprocality of
giving and receiving. Building a non-economic reporting regime involves
identifying the non-economic motivations underlying giving and receiving. Since
the activities of enterprises are many and varied, different classes of enterprise are
likely to be motivated by different mixes of objectives. Arts enterprises are one
class of enterprises, chosen in this thesis for closer investigation.
The role of accounting in arts enterprises and their funding intermediaries has
traditionally been equivocal. Accounting has assisted in obtaining funds and in
planning and control, but it has also been a tool for submerging non-economic in
favour of economic objectives. Service performance reporting could modify these
roles by giving non-economic objectives an equal billing with economic
objectives, legitimizing the non-economic and altering the balance of power in
favour of those with social and economic policy objectives or with personal
aesthetic objectives. The identification of objectives and performance measures is,
however, not an easy task and an analysis of service performance reporting by
local authority art galleries illustrates this point.