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Sarker, Nivedita, and Chouzouris Georgios Koilakos. "A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185004.
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Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of accounting and human resources, the constant seeking of an acceptable way of acknowledging human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional accounting and human resources accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment & selection, and retention & turnover there are more differences between HRA-focused and traditional accounting-focused organizations than in the practices of training & development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research.
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Al-Nafea, Fahad S. M. "Aligning accounting education and training : a comparative study." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/7783.
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This study aims to build an aligned model of AE&T for the KSA by benefiting from the comparative analysis of AE&T in the UK and the KSA. The researcher depended on the Wilson model (2002) which is the first model to refer to the alignment of AE&T to produce effective accounting practitioners. The researcher cover the last three stages from this model and focused on accounting students. The researcher determined the propositions that needed to be tested by comparative analysis between AE&T in these two countries. Those propositions reflect all the three stages, namely: university accounting education, professional accounting training and professional accounting practice and CPE. The researcher adopted a case study approach, which was felt to be the most appropriate method in addressing the research aim, enabling an aligned model of AE&T to be built. The main source of data collection was reviewing and analysing current literature and by conducting face-to-face in-depth interviews and documentary sources. Cross-case analysis was used as the main approach for analysing data. The researcher produced a model of AE&T by determining the positive features of AE&T systems in the UK and the KSA, based on comparative analysis.
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Al-Najjar, Fouad K. "Standardisation in accounting practices : a comparative international study." Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333604.
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Jorge, Susana Margarida Faustino. "Local government accounting in Portugal in comparative-international perspective." Thesis, University of Birmingham, 2003. http://etheses.bham.ac.uk//id/eprint/99/.
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Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a consequence of a wider reform process (comprising administrative, financial management and accounting issues) started in 1990 for the whole Portuguese Public Administration. This thesis describes how the Portuguese local government accounting system currently works, specifically addressing budgetary, financial and cost accounting techniques. Using Lüder’s Financial Management Reform Process Model, it also explains the current innovations in the Portuguese governmental accounting, and presents the context within which the reforms have been taking place. The same framework is used to predict the conduciveness to future developments, providing some insights into the probability of further reforms. Finally, it offers an inductive theory of Portuguese local government accounting in comparative-international perspective, in comparison with the United Kingdom. In the process, this shows that, despite the similarities in the form and content of the reports produced, differences still remain as to their aims and purposes.
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Jorge, Susana. "Local government accounting in Portugal in comparative-international perspective." Doctoral thesis, Birmingham Business School, University of Birmingham, 2003. http://hdl.handle.net/10316/13545.
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Habu, Baba. "Comparative study of Japanese and western management accounting practices." Thesis, University of East London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.416792.
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Maree, Kevin W. "Valuation of intellectual capital in South African companies: a comparative study of three valuation methods." Thesis, Rhodes University, 2002. http://hdl.handle.net/10962/d1001631.
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Foo, See Liang. "A comparative study of accounting systems in Indonesia and Singapore." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:3796.
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Accounting systems are affected by historical, political, social and economic factors. Singapore and Indonesia were chosen for this study because there is very little written about accounting in either country. Singapore was under the British for nearly 150 years and the Indonesians were ruled by the Dutch for over 350 years. Besides these different colonial influences, both countries are different economically, politically and socially. This thesis traces the development of the accounting system, namely, corporate reporting, government accounting, capital market, accounting profession, accounting education and management accounting, in Indonesia and Singapore. It explains the influences that brought about these developments and analyses the features that distinguish the two systems. It is very common for developing countries to adopt foreign accounting systems. In the case of ex-colonies, the tendency has been for them to follow the practices of their colonial masters and to be influenced by the latter even after independence because of their longstanding relationships. However, the degree of reform after independence varies among countries. This study found that for Singapore, the process of adaptation and reform since independence has been dynamic, though, within the historical framework inherited from her colonial period, and there have been continued efforts to improve her accounting system to meet local requirements, and at the same time keep up with developments overseas, not only in the UK but also other developed countries such as the US, Australia, Canada and New Zealand. In the case of Indonesia, major reforms in accounting are slow and in many areas, inadequately coordinated. Reform to the commercial code, adopted from the Dutch in 1848 has been stagnant to the extent that it virtually remains intact. At the other extreme, the Jakarta stock exchange, which was established in 1977 with US support, adopted US accounting and reporting practices. The consequences of the lack of control and co-ordination gave rise to sub-standard accounting practices and the emergence of dualism in accounting training, education and practice. For example, the training and education of accounting technicians follow the Dutch system, whereas at the tertiary level, namely at State universities, the American-oriented approach with a heavy emphasis on financial reporting and auditing is taught. While it is desirable for a developing country to follow and keep up-to-date with accounting practices in developed countries, the blind transplant of foreign systems will yield negative results if the questions of compatibility and the recipient country's needs are not adequately considered. In this regard, Singapore and Indonesia present two contrasting examples on how each country handled the issues of accounting development. Finally, we have learned from this thesis the importance for developing countries to adapt and improvise accounting systems to suit their particular needs, and that purely relying on foreign assistance is inadequate to ensure the success of any national accounting development programme.
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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.
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Emenyonu, Emmanuel Ndubuisi Okechukwu. "International accounting harmonisation in developed stock market countries an empirical comparative study of measurement and associated disclosure practices in France, Germany, Japan, United Kingdom, and the United States of America /." Thesis, Connect to e-thesis, 1993. http://theses.gla.ac.uk/798/.
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Thesis (Ph.D.) - University of Glasgow, 1993.Ph.D. thesis submitted to the Faculty of Law and Financial Studies, Department of Accounting and Finance, University of Glasgow, 1993. Includes bibliographical references. Print version also available.
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Sinde, Hamis Mohamed. "Decentralisation and financial peformance : a comparative analysis of local governments' financial sustainability in Tanzania." Thesis, University of Central Lancashire, 2016. http://clok.uclan.ac.uk/16562/.
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This study focuses on analysing the financial sustainability of local government authorities (LGAs) in Tanzania with reference to decentralisation. In this context, the financial sustainability of LGAs is considered as an important aspect for decentralisation to succeed, especially in enhancing horizontal equity and public services in general. Specifically, the study attempts to: (i) assess and explain variations in financial sustainability across LGAs (ii) explore consequences of financial difficulties whenever they arise in the course of budget execution, and ways used to mitigate the difficulties. The study uses a quantitative approach, whereby financial indicators are used to analyse LGAs’ financial performance reports to achieve the first objective, and qualitative analysis of interview data from three case studies to achieve the second objective. The empirical findings suggest decentralisation in Tanzania influences financial sustainability of LGAs in different ways. First, councils with a large proportion of poor people not only have low financial sustainability, low expenditure per person and low own source revenue per person but also receive a lower average grant per person. This poses the danger of exaggerating the horizontal gap in service access. Secondly, council size and population size contribute negatively while the flow of government grants and poor financial management practices contribute positively to variations in financial sustainability. Thirdly, the findings suggest decentralisation may not discourage complacency in LGAs’ revenue mobilisation and financial management practices. On the other hand, observation from the case studies suggests financial difficulties are prevalent in LGAs. They adversely affect LGAs’ operations, especially in executing development projects in priority sectors: health, education, water and agriculture. To mitigate the difficulties, LGAs involve people in service provision, cuts or postponing activities as immediate options, and seeking alternative revenues sources for the long term. The study offers three main contributions. First, it bridges two interrelated but distinct research themes: financial sustainability and fiscal decentralisation studies. This broadens the scope of analysing both themes. Secondly, it offers insights into why decentralisation may or may not achieve its potential. This is in response to the observation from some studies, which report the outcome of decentralisation in developing countries to be limited. Lastly, it offers feedback on the way decentralisation is executed in a country that has long-standing initiatives on enhancing horizontal equity and improving provision of public services in general.
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Adesina, Oluseyi O. "A comparative study of the adoption of accrual accounting in government." Thesis, Cardiff University, 2010. http://orca.cf.ac.uk/55497/.
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While acknowledging the impact other change agents have on governmental accounting change, this study found that public sector officials played prominent roles in promoting the adoption and implementation of accrual accounting in the central government of the selected cases. This indicates the impact individuals within the public sector organisation have on the reform processes, which have been mostly overlooked in previous studies on governmental accounting. The revised process model of public sector accounting change is used to discuss the findings from this study.
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Moeschler, Matthias [Verfasser]. "Cost Accounting in Germany and Japan : A Comparative Analysis / Matthias Moeschler." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042416168/34.
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Constantinides, Sylvia. "Going-concern assessments for financially distressed firms : a comparative study of auditors, bankers and insolvency practitioners." Thesis, University of Nottingham, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246871.
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Chang, Young-hang. "A comparative study of the accounting systems of five countries in East and Southeast Asia." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53674.
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The study is designed to enhance an understanding of the accounting systems in Hong Kong, South Korea, Malaysia, Singapore, and Taiwan. The stable social structure, steady political progress, and rapid economic development in the five countries provide a fertile ground for the development of their accounting systems.
In the five countries, sufficient statutory and nonstatutory regulations that upgrade quality of accountants and improve financial disclosure by businesses exist. The demand for accountants exceeds their supply throughout the five countries. The accounting profession is prosperous and thriving. Although the five accounting systems still exhibit some differences in ünancial reporting, they are all moving toward more financial disclosure and increasing harmonization of accounting standards.
The five countries have growing accounting influence on their neighboring Asian countries because their systems tend to be emulated by these neighbors due to their economic achievements. The accounting systems in Hong Kong, Malaysia, and Singapore can be considered to belong to one category owing to their common British tradition. However, because many American-educated students of the five countries with accounting majors have returned to their home countries, the impact of the American accounting system on the five accounting systems is on the rise. The study also shows that the five accounting systems can benefit from each other’s experiences.Ph. D.
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Alnamri, Majbour. "Management accounting in Saudi Arabia : a comparative analysis of Saudi and Western approaches." Thesis, University of Newcastle Upon Tyne, 1993. http://hdl.handle.net/10443/347.
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The purpose of this study is to investigate the similarities and differences in management accounting practices between the Saudi owned and managed companies and the joint venture companies located in Saudi Arabia . The investigation included the degree of sophistication of management accounting systems , the managerial use of accounting and the role of accountants in decision making and control. In the first part the background characteristics of the research in perspective is provided .Along with a general overview of the literature ,the development of the research themes are presented. The second part of the research is concerned with the similarities and differences between the participating companies regarding the degree of sophistication of the accounting system the managerial use of accounting and the role of acountants in decision making and control . This part is descriptive and no attempt is made to explain why such similarities or differences have occuiied . However , the results of the investigation indicate that the western joint venture companies have a more sophisticated accounting system and their accountants have a greater role to play in decision making and control . In addition ,the managers of the joiit venture companies rely more on accounting information in decision making and control compared to their Saudi counterparts. The third part is devoted to provide an explanation of the reasons behind the differences in management accounting practices between the participating companies. This involves the investigation of the relationship between the variables (organizational, managerial , and environmental) and the degree of sophistication of management accounting systems , the managerial use of accounting and the role of the controllers in decision making and control The main results of this part indicate that top management is an important factor which appears to have contributed to the differences of the practices of the participating companies . The other influential factors are the organizational and environmental factors such as organizational goals ownership , price competition and accounting education. Part three ends with the summary and principal findings and a review of the research along with suggestions of how this research can be carried forword.
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Mustafayev, Emil. "The Application Of Ias/ifrs In Azerbaijan, A Comparative Approach." Thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12611000/index.pdf.
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The purpose of the study is to illustrate to the management of entities and professionals who are against the application of IAS/IFRS in Azerbaijan why it is essential to adopt IAS/IFRS. The thesis aims to provide differences of current accounting policies and procedures applied by those entities from IAS/IFRS and justify the application of IAS/IFRS. The thesis provides benefits associated with the adoption of IFRS/IAS, and illustrates the problems that may be faced by the management of entities.
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Pigatto, José Alexandre Magrini. "Estudo comparativo dos regimes contábeis governamentais." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23012008-010207/.
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Atualmente estão em discussão reformas na contabilidade governamental de vários países. Na Europa a reforma visa a além de implementar inovações e avanços, a harmonização contábil. Outros grupos de interesse em reformas desse tipo são o IFAC e o FMI. O ponto central das discussões é o emprego do regime de competência no setor governamental. Procura-se demonstrar que a harmonização contábil não depende exclusivamente do princípio da competência, mas também do princípio da oportunidade, e seus respectivos limites. Apresenta-se os principais modelos de contabilidade governamental, com seus fundamentos e a seguir discute-se os regimes financeiros e patrimoniais por eles empregados, enfatizando sua diversidade.Nowadays, Government accounting reforms are worldwide under discussion. In Europe the reform aims Government accounting harmonization besides bringing innovations and advances in this field. Other groups of interest in such kind of reform are the IFAC and the IMF. The core discussion is the use of accrual accounting in the government. The dissertation tried to show that harmonization process does not depend exclusively on the matching concept (sometimes called accrual basis) but on the completeness and timeliness concepts (opportunity principle in Brazil) as well. It was also presented the main Government accounting models and its fundamentals. Further it was discussed the budgetary-financial and economic flow of resources and its basis of accounting, as well as, its diversity.
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Ebbers, Gabriele K. "A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance." Thesis, Bangor University, 1998. https://research.bangor.ac.uk/portal/en/theses/a-comparative-analysis-of-regulatory-strategies-in-accounting-and-their-impact-on-corporate-compliance(c9fce03d-7a85-4018-8fed-b1f93db4dccc).html.
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This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is -used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.
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Miranda, Claudio de Souza. "Ensino em contabilidade gerencial: uma análise comparativa de percepções de importância entre docentes e profissionais, utilizando as dimensões de atividades, artefatos e competências." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04032011-163936/.
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Observa-se, nos últimos anos, na literatura internacional, um aumento da publicação de trabalhos que discutem o ensino da contabilidade e a sua relação com o mercado de trabalho. Nacionalmente observam-se ainda estudos isolados sobre o ensino da contabilidade, com pouca ou nenhuma avaliação da comparação entre mercado e academia, mais raro ainda são trabalhos que fazem esta avaliação especificamente sobre a Contabilidade Gerencial. A Contabilidade Gerencial atua com o objetivo de apoiar os gestores, em seu processo de tomada de decisão, e vem tendo, ao longo dos anos, diversas críticas sobre seu papel e sobre suas atividades. Assim este trabalho buscou observar a Contabilidade Gerencial no Brasil, sob enfoque do ensino e do mercado de trabalho, a partir de dois enfoques: ensino e avaliação de importância por profissionais e docentes. O primeiro enfoque foi uma avaliação das grades curriculares, do curso de ciências contábeis de 82 IESs que indicam que os conteúdos relacionados à Contabilidade Gerencial representam 12,5% da carga total de aula dos cursos, e as principais disciplinas ofertadas são: contabilidade de custos, contabilidade gerencial, orçamento empresarial, controladoria, e sistemas de informações gerenciais. O segundo enfoque se deu sob uma pesquisa de campo, por meio de um questionário aplicado a docentes e profissionais de mercado, que foi baseada em 19 trabalhos nacionais e internacionais que abordavam de forma isolada, as atividades de trabalho ligadas à Contabilidade Gerencial, os artefatos utilizados para seu desenvolvimento e as competências necessárias aos profissionais para desenvolver estas atividades e trabalharem estes artefatos. O questionário desenvolvido teve 19 tarefas, 15 artefatos e 17 competências, na qual docentes e profissionais deveriam avaliar o grau de importância deles. Foram coletadas 108 pesquisas de docentes de 44 IESs públicas e privadas de todas as regiões do país, com boas avaliações do antigo Provão e do atual ENADE. A amostra de profissionais foi elaborada a partir de redes sociais, e obtiveram-se respostas de 212 profissionais, de diferentes níveis hierárquicos, e com atividades centradas na área financeira e de controladoria. Estes profissionais também eram de todas as regiões do país, porém com maior concentração no estado de São Paulo. Os dados foram analisados sob dois enfoques, o primeiro de validação da existência ou não de igualdade de avaliação entre profissionais e docentes, em cada uma das variáveis analisadas, a partir do cálculo da inferência de proporções e da análise do qui-quadrado, esta análise demonstrou haver diferenças de avaliação em 10 das 19 atividades, em 7 dos 14 artefatos, e em apenas uma das 17 competências listadas. O segundo enfoque foi o desenvolvimento de um ranking comparativo de importância entre docentes e profissionais para cada uma das atividades, dos artefatos e das competências. Nesse ranking as principais diferenças foram observadas nas atividades e nos artefatos, principalmente pela maior valorização dos docentes a atividades relacionadas a artefatos mais contemporâneos, e de uma valorização superior entre profissionais de atividades voltadas para as operações contábeis e de controles financeiros. Os resultados indicam a necessidade da compreensão das diferenças encontradas que poderiam ser efetuadas a partir de análises mais aprofundadas, tanto em empresas e IESs nacionais como internacionais.In recent years, the increase of papers discussing the accounting teaching and its relation to the practical application on the market has been seen in international literature. In Brazil there are some isolated studies with little or no evaluation on comparison between the market and academia, even rarer are works that make this assessment specifically on Management Accounting. The Management Accounting works with the aim of supporting managers in their decision-making process, and over the years has been having many critics about its role and about its activities. Thus, this thesis had the aim to observe the Management Accounting in Brazil, focus on education and practice on the market from two perspectives: the teaching and importance evaluation of professionals and professors. The first approach was an evaluation of curricula in 82 Accounting courses on high education level indicating that the contents related to management accounting 12.5% of the total burden of tuition courses and the main courses offered are: cost accounting, managerial accounting, business budget, controlling, and management information systems. The second one was a survey methodology applied to professors and professionals based on 19 nationals and internationals papers that treated the activities connected to management accounting, the artifacts used to its development and the required competences to the professionals to develop and work these activities in an isolated manner. The questionnaire developed to the survey contained 19 tasks, 15 artifacts and 17 competences, in which professors and professionals should evaluate their importance level. It resulted in 108 professors responses from 44 High Education Institutions, privates and publics, all over Brazil, with good evaluation on MEC tests. The professional sample was designed through social nets and there were 212 professionals responses from different hierarchy levels and working on controlling and financial areas. Theses professionals also were from different regions in Brazil, although the most were from São Paulo State. The data was analyzed under two approaches, the first one on the validation of the existence or not of equal assessment among professionals and teachers, in each variable analyzed from the calculus of proportions inference and analysis of chi-square. This analysis demonstrated that the differences of evaluation in 10 of 19 activities in 7 of the 14 artifacts, and in only one of 17 competences listed. The second approach was the development of a comparative ranking of importance among professors and professionals for each of the activities, artifacts and competences. The main differences observed on this ranking were the activities and artifacts, mainly for the higher valuation of the professors about the activities related to the contemporary artifacts and of the professionals about the accounting operations and financial controls. The results indicate the need of understanding the differences that could be made in further analysis, both in enterprises and Higher Education Institutions both national and international.
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Pei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.
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The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model was developed to provide "paramorphic" representation of judgment of independence. The research methodology of this study is based upon a laboratory experiment in which a replicated factorial design was used to elicit the subjects' judgments of independence. The data collected from this experiment were analyzed by three statistical methods: conjoint measurement, multiple regression, and cluster analysis. The major findings follow. First, the five selected factors were not perceived as equally important by the subjects. In general, internal auditor's scope of audit. scope o^ service, and reporting level were perceived as more important than adequacy of organizational support. and formalization of audit policies. Second, the two groups of auditors disagree, significantly, on the relative importance of scope of internal audit service. Third, while large individual differences existed on the relative importance of the five selected factors, the degree of judgment consensus, in general, is high within each auditor group. Fourth, the internal auditor's perceived role conflict and role ambiguity were inversely related to his perceived level of professional autonomy. Finally, the internal auditors' judgments were not notably affected by the perceptions of their own organizational environment. However, as evidenced by the different types of experienced role conflict and ambiguity, the nature of these auditors' environment varied considerably, Given the above findings, the following implications are suggested: First, the organizational settings are critical of internal auditor independence. Improperly structured settings not only affect the perceived independence but also are detrimental to professional autonomy — de facto independence. Second, rule making bodies should provide more explicit guidelines concerning internal audit independence evaluation, particularly, in the area of scope of internal audit service. Third, while the auditor's reporting level is an important factor to independence, it should not be the only consideration. Other factors, such as the ones used in this study, should be also evaluated to avoid misleading results.
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Tabari, Mahmoud Omar Mahmoud. "Computerised accounting in Jordan : critical analysis and comparative study of applications for teaching accountancy students." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313089.
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Häuser, Florian. "Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359272.
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This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
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Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /." Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.
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Su, Xijia. "Accounting disclosure and information environment, a comparative study of U.S. and Japanese security markets with dynamic modelling." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq25922.pdf.
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Morricone, Serena <1980>. "The value relevance of intangible assets: a comparative study of the european adoption of International Accounting Standards." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2008. http://amsdottorato.unibo.it/1155/.
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Bruckner, Martin, Günther Fischer, Sylvia Tramberend, and Stefan Giljum. "Measuring telecouplings in the global land system: A review and comparative evaluation of land footprint accounting methods." Elsevier, 2015. http://dx.doi.org/10.1016/j.ecolecon.2015.03.008.
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In an increasingly globalized world with more and more distributed international supply chains, sustainability studies and policies need to consider socioeconomic and environmental interactions between distant places. Studies of the global biomass metabolism investigate physical flows between and within nature and human systems, thus providing a useful basis for understanding the interrelatedness of changes in one place with impacts elsewhere. Various methodological approaches exist for studying the human-nature metabolism and estimating the land embodied in international trade flows, a core element of assessing telecouplings in the global land system. The results of recent studies vary widely, lacking robustness and thus hampering their application in policy making. This article provides a structured overview and comparative evaluation of existing accounting methods and models for calculating land footprints. We identify differences in available accounting methods and indicate their shortcomings, which are mainly attributable to the product and supply chain coverage and detail, and biases introduced by the use of monetary flows as a proxy for actual physical flows. We suggest options for further development of global land footprint accounting methods, particularly highlighting the advantages of hybrid accounting approaches as a framework for robust and transparent assessments of the global displacement of land use.
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Liu, Kin Cheung. "The controllability principle of performance evaluation : a comparative study of China and Hong Kong." Thesis, University of Huddersfield, 1999. http://eprints.hud.ac.uk/id/eprint/5950/.
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This dissertation investigates the factors that explain why managers are held accountable for uncontrollable items of performance. It examines, in particular, the influence of the various determinants of this controllability principle in China, a socialist economy, and compares them with those in Hong Kong, a capitalist economy. Previous studies in this controllability principle are either theoretically based or non-generalisable. They were mostly carried out in the western countries. This study attempts to test this principle empirically and to ascertain whether western accounting theories can be equally applied in the oriental areas with different socio-economic settings. Based on data collected from 71 managers in China and 57 managers in Hong Kong, empirical results show that variations in the treatment of uncontrollables can be explained by ten factors, namely, risk-averse attitude, managerial influenceability, environmental uncertainty, management subjectivity, information cost, performance observability, levels of hierarchy, firm size, divisional diversity and coordiantion need. Among these factors, the most influential ones in China are coordination need and information cost, and the most influential ones in Hong Kong are coordination need, divisional diversity and managerial influenceability. Comparison of the results between China and Hong Kong reveals that all the ten factors differ in degree and managerial accountability of uncontrollables was shown to be more likely in Hong Kong than in China. Contrary to the theories in the literature, this research discovers that managers are more likely held accountable for uncontrollables if they and/or their superiors are more risk-averse and coordination need is low. It was also found that managers in China are more ready to take risks than their Hong Kong counterparts. These findings indicate that certain theories of the controllability principle need to be reviewed. Risk attitude of the evaluator, institutional factors and divisional interdependency may exert significant influence on managerial practices.
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Haverals, Jacqueline. "Analyse de la connexion entre les droits comptable et fiscal belges à la lumière du principe de l'image fidèle." Doctoral thesis, Universite Libre de Bruxelles, 2006. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210762.
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Scholtz, Esmarie. "A comparative study on the value of accounting for possible relationships between decision variables when solving multi-objective problems." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86601.
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Thesis (MEng)--Stellenbosch University, 2014.ENGLISH ABSTRACT: The cross-entropy method for multi-objective optimisation (MOO CEM) was recently introduced by Bekker & Aldrich (2010) and Bekker (2012). Results presented by both show great promise. The MOO CEM assumes that decision variables are independent. As a consequence, the question arises: under which circumstances would an algorithm that accounts for relationships between decision variables outperform the MOO CEM? Two algorithms reported to account for relationships between decision variables, the multi-objective covariance matrix adaptation evolution strategy (MOCMA- ES) and Pareto di erential evolution (PDE), are selected for comparison. In addition, two hybrid algorithms (Hybrid 1 and Hybrid 2) based on the MOO CEM are created. These ve algorithms are applied to a set of 46 continuous problems, six instances of the mission-ready resource (MRR) problem, and three instances of a dynamic, stochastic bu er allocation problem (BAP). Performance is measured using the hypervolume indicator and Mann-Whitney U-tests. One of the primary ndings is that accounting for relationships between decision variables is bene cial when solving small to medium-sized problems. In these cases, the MO-CMA-ES typically outperforms the other algorithms. However, on large problems, Hybrid 1 and the MOO CEM typically perform best.
AFRIKAANSE OPSOMMING: Die kruis-entropie metode vir meerdoelige optimering (MOO CEM) is onlangs deur Bekker & Aldrich (2010) en Bekker (2012) bekendgestel. Hul resultate is belowend. Die MOO CEM neem aan dat besluitnemingsveranderlikes onafhanklik is van mekaar. Gevolglik ontstaan die vraag: onder watter omstandighede sal 'n optimeringsalgoritme wat moontlike verhoudings tussen besluitnemingsveranderlikes in ag neem, beter vaar as die MOO CEM? Twee bestaande algoritmes, beide gerapporteer vir hul vermo e om moontlike verhoudings tussen besluitnemingsveranderlikes in ag te neem, naamlik die meerdoelige optimering kovariansiematriksaanpassing-evolusiestrategie (MO-CMA-ES) en Pareto afgeleide evolusie (PDE), word met die MOO CEM vergelyk. Twee nuwe hibriedalgoritmes (Hibried 1 en Hibried 2) word ook ter wille van di e vergelyking geskep. Die vyf algoritmes word op 'n stel van 46 kontinue probleme, ses statiese kombinatoriese gevalle en drie dinamies, stogastiese gevalle toegepas. Die prestasie van die algoritmes word deur middel van die hipervolume-aanwyser en Mann-Whitney U-toetse gemeet. 'n Prim^ere bevinding is dat dit voordelig is om moontlike verhoudings tussen besluitnemingsveranderlikes in ag te neem wanneer klein na medium-grootte probleme opgelos word. Vir hierdie gevalle presteer die MO-CMA-ES tipies beter as die ander algoritmes. Vir groot probleme presteer Hibried 1 en die MOO CEM beter as die ander algoritmes.
National Research Foundation
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Fortes, Hilary Jack. "A comparative study and critical evaluation of group accounting in Germany, France and the United Kingdom : the limitations of quantative analysis." Thesis, Middlesex University, 2000. http://eprints.mdx.ac.uk/7996/.
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The importance of a form of international accounting standard has been well documented over the past twenty years. In the area of research the predominant focus has been on the measurement of the degree of harmonisation between countries. This research, whilst qualitative in nature, has, in the main, relied on a quantitative assessment of accounting practices in the countries being reviewed. In doing this, reliance has been placed on surveys, questionnaires and reviews of financial statements. Each has its own set of problems. This is all illustrated and highlighted in the literature survey where argument and counter argument is evident over twenty years. In all this, little has been done to review the foundation from which the data is extracted and it is argued that the very aspect of a qualitative work has been ignored completely in favour of the more high profile quantitative research. The research sets out to investigate whether, in point of fact, there is a need to undertake a more searching and detailed examination of accounting practices in each country before any attempt is made of a measurement study or a classification study. Clearly the answer is that this must be done as only in so doing can the playing field be levelled and can the very basis for measurement or classification be fully understood in advance. It was necessary to undertake a full sampling of groups of companies in the three member states and to draw the smaller sample from those final lists. This was to prevent any aspect of bias being present and to ensure that only random sampling was undertaken in the final selection. The initial response to requests for financial statements and the subséquent follow ups resulted in a staggering response of 77% over the three member states and from thèse a sample equivalent to approximately 20% was drawn for further analysis. It is to be hoped that with further funding and additional resources, further investigation can be conducted into the remainder of the sample which would be brought up-to-date. The results of the research indicate positively that the qualitative work must be undertaken first and foremost and that any quantitative work can only be of value if cognisance is taken of the many diverse problems that can, and do arise in accounting practice. These problems are detailed in the research and while not claiming to be exhaustive, they nevertheless provide an imposing array of the multitude of problems that do arise in undertaking either a measurement study or a classification between countries. This work fills an important gap in the literature and examines an area not covered by previous research. It highlights the underlying problems of quantitative work and while not attempting to underrate that work, it nevertheless suggests that research of a qualitative nature should not be ignored or undervalued. The thesis consists of nine chapters together with a number of appendices. The chapters are designed to underpin the base of knowledge of the five accounting practices dealt with in the thesis and to explain the workings of the important bodies who nave played a vital role in accounting harmonisation. Even as the concluding words are written the European Commission is moving ahead with their plan for a more harmonised Europe. They are joined by the International Accounting Standards Committee who are moving ahead in their plan for a worldwide set of accounting standards. Chapter 1 introduces the study while Chapter 2 explains why this area of research was undertaken. Chapter 3 examines the literature dealing with both measurement and classification studies. The investigation of the three member states naturally requires an understanding of the workings of the European Union and this is dealt with in Chapter 4 while Chapters 5 and 6 examine the Directives issued and the diversity of accounting practice within the three member states. This is accompanied by a more in-depth discussion on the five accounting practices, which are the subject matter of the work. Chapter 7 takes a deeper look into the accounting practices of France, Germany and the United Kingdom before moving on to Chapter 8 which examines the five topics of deferred taxation, foreign currency translation, goodwill, leases and pensions. This chapter analyses the sample groups of listed companies so as to determine if the original hypothesis was in fact correct. The chapter concludes with a number of lessons to be learnt from each of the five topics. Chapter 9 analyses these lessons and draws a conclusion which is well illustrated by a list of problems that have been deduced from this work.
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Lima, Emanoel Marcos. "Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29052009-110807/.
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Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004), buscou-se captar a percepção de stakeholders sobre quais informações eles consideram importante divulgar com relação às IESFB. Os resultados revelam a existência de um gap entre o que as IESFB divulgam e o que os participantes da técnica delphi consideram importante as IESFB divulgar. Os resultados mostram, ainda, que o índice de disclosure das IESFB, se comparado com os resultados dos períodos de 1993 e 1994, apresentados no estudo de Nelson, Banks e Fischer (2003), está acima do índice de disclosure das universidades canadenses, próximo ou igual ao das universidades da Inglaterra, País de Gales e Irlanda do Norte e bem abaixo do das universidades da Austrália e Nova Zelândia. A pesquisa também apontou que menos de 33% das IESFB realizam disclosure voluntário e que a maioria só apresenta disclosure obrigatório, indicando que são poucas, ainda, as instituições que se preocupam com a accountability pública além das exigências legais. O presente trabalho contribui para ampliar a literatura nacional e internacional sobre disclosure em instituições de ensino ao apresentar a realidade das IESFB, bem como a falta de motivação e de regulação para que as mesmas evidenciem mais suas ações, possibilitando, dessa forma, o desenvolvimento de futuras pesquisas, principalmente no que diz respeito aos motivos que levam as IESFB a não realizarem o disclosure voluntário.Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysis, under the accountability theory approach, between the index of disclosure and the importance given by stakeholders to information considered relevant aiming at the accountability in Philanthropic Institutions of Higher Education of Brazil - PIHEB. The study is developed from the analysis of a population of 146 entities that are drawn up a cadastre in the National Council of Social Assistance - NCSA. Firstly, it was developed the Index of Disclosure of the Institutions of Higher Education of Brazil - IDIHEB measured from qualitative characteristics of disclosure divided in four groups: (i) general view, (ii) services performance, (iii) financial performance and (iv) physical and financial situation, developed and used in the study of Coy, Dixon and Tower (1993). Farther, with the use of the delphi technique and having as basis the study of Coy and Dixon (2004), it was searched the capture of stakeholders perception about what information they consider important to account in relation to the PIHEB. The results reveal the existence of a gap between what the PIHEB account and the participants of the delphi technique consider important the PIHEB to account. The results show that the index of disclosure of the PIHEB, if compared to the periods of 1993 and 1994 results, presented in the studies made by Nelson, Banks and Fischer (2003) is above the average of disclosure of Canadian universities, near or equal to the universities from England, Wales and North Ireland and much below the index presented by the universities from Australia and New Zealand.The search also pointed that less than 33% of PIHEB prepare voluntary disclosure and that the majority only prepares mandatory disclosure, showing that are few, yet, the institutions that are concerned about public accountability beyond legal requirements.The present work contributes to broaden national and international literature about disclosure in institutions when presenting the reality of the PIHEB, as well as the lack of motivation and regulation for them to account their actions more often, making possible, in this way, the development of future research, mainly concerning the reasons that lead the PIHEB not to make the voluntary disclosure.
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Galv??o, Paulo Roberto. "A percep????o dos estudantes do curso superior de ci??ncias cont??beis e estudantes de curso superior de outras ??reas na Faculdade de Jaguari??na/SP sobre a import??ncia da contabilidade: uma analise comparativa." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2007. http://132.0.0.61:8080/tede/handle/tede/488.
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Previous issue date: 2007-08-30The present study aims at checking if there is an alignment between the understanding of the importance of Accountancy by Accounting College students and those attending other courses at Jaguariuna College/SP. At the beginning, we have tried to find a technical basis in national and international literature, developing a research in reference lists and documents and then we have made an exploratory and descriptive research. We have developed a field research in order to collect information among students attending Accounting, Administration, Computing, Law, Production Engineering and Tourism courses at Jaguariuna College/SP, using a questionnaire to collect data. This questionnaire was elaborated according to the problem, aims and theoretical fundamentals, being directly applied in class. 298 questionnaires were directly applied in class, among students attending 6 courses at Jaguariuna College/SP and the analysis of the results of the research revealed the existence of alignment of understanding of the importance of Accountancy among the Accounting course students and those attending other courses. One can notice that such alignment occurs when there is an agreement or disagreement in the responses to the items of the questionnaire and when there are different opinions among the participants.
Este estudo teve por objetivo verificar se h?? alinhamento entre a percep????o dos estudantes do curso superior de Ci??ncias Cont??beis e estudantes de cursos superiores de outras ??reas da Faculdade de Jaguari??na/SP sobre a import??ncia da Contabilidade. Inicialmente buscou-se a base te??rica junto ?? literatura nacional e internacional, desenvolvendo-se uma pesquisa bibliogr??fica e documental e em seguida realizou-se uma pesquisa explorat??ria e descritiva. A pesquisa de campo buscou informa????es junto aos estudantes da Faculdade de Jaguari??na/SP, nos cursos de Ci??ncias Cont??beis, Administra????o, Ci??ncias da Computa????o, Direito, Engenharia da Produ????o e Turismo, utilizando-se do question??rio como instrumento de coleta de dados. O question??rio foi elaborado em conson??ncia com o problema, objetivos e fundamenta????o te??rica, sendo aplicado diretamente em sala de aula. Foram aplicados, diretamente em sala de aula, 298 question??rios em discentes de 6 cursos da Faculdade de Jaguari??na e a an??lise dos resultados da pesquisa apontou para a exist??ncia do alinhamento das percep????es dos estudantes do curso de Ci??ncias Cont??beis e dos estudantes de outras ??reas, sobre a import??ncia da Contabilidade. Pode-se ainda observar que tal alinhamento ocorre tanto quando as respostas das assertivas tendem ?? concord??ncia ou discord??ncia, bem como quando existe, por parte dos respondentes, uma divis??o de opini??es.
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Cain, Cameron J. "Panic Attack: A Comparative Analysis of United States Bank Panics." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/393.
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Through-out the history of the United States, there have been many bank panics starting with the first one in 1819. I use important data from bank panics which happened prior to 1934 to shed light on the most recent Panic of 2007. This data analysis will not only be important to explain the Panic of 2007, but will be essential to help provide insights to what can be done to remedy the situation. Even in 2012, the United States is still feeling the impact of what happened in 2007. Therefore by understanding history and analyzing the past, solutions to prevent future panics can be implemented.
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Severiano, Fabiana Raquel Pires. "Análise exploratória da utilização da contabilidade de gestão no setor da saúde humana." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20219.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo pretende identificar os instrumentos de contabilidade de gestão adotados nas empresas de saúde humana em Portugal, bem como o grau de sofisticação, fatores e finalidade da sua adoção. Para esse efeito, recorreu-se às 271 respostas obtidas através do questionário dirigido às empresas da base de dados, cuja análise foi efetuada através do STATA e Qualitative Comparative Analysis. As evidências revelaram que existe uma consciencialização generalizada quanto à importância dos instrumentos de contabilidade de gestão. Ainda assim, quando uma empresa revela que os adota, esta opta por instrumentos menos sofisticados, com o objetivo da gestão de custos. Os resultados sugerem que as empresas públicas de saúde adotam mais instrumentos do que as restantes por serem alvo de regulações ao nível da sua contabilidade de gestão e por sofrerem pressões no sentido da contenção de custos. A adoção de instrumentos por parte das empresas privadas parece ser influenciada pela formação da administração em gestão, sendo que à medida que a sofisticação dos instrumentos aumenta, as empresas adotantes revelam ser também parte integrante de algum grupo empresarial. Desta forma, a adoção de instrumentos mais sofisticados por parte de empresas privadas parece estar associada a empresas com escala, de maneira a poderem diluir custos relacionados com a sua implementação. As empresas não adotantes revelam ser mais antigas, fortemente influenciadas pela tradição e por culturas organizacionais mais rígidas, ou empresas sem escala, por não integrarem grupos económicos ou por insuficiência de dimensão, o que não as permite diluir custos de implementação dos instrumentos.
This study aims to identify the instruments of management accounting adopted by the health care companies in Portugal, as well as the degree of sophistication, factors and purpose of their adoption. Therefore, the 271 obtained answers through an inquiry addressed to the managers of companies from the database were used. Those answers were analyzed through STATA and Qualitative Comparative Analysis. The evidences showed that there is a generalized awareness about the importance of management accounting instruments. Nevertheless, when a company adopts them, it opts for less sophisticated instruments with the objective of cost management. The results suggest that public health care companies use more instruments than private ones, because they are targeted by regulations in what concerns their management accounting and suffer from pressure, cost containment-wise. The adoption of instruments by private companies appears to be influenced by the management training of the administration. As the sophistication of the instruments increases, the adopting companies also reveal to be part of some business group, which allows them to dilute implementation related costs. The non-adopting companies reveal to be older, strongly influenced by tradition and stricter organizational cultures, or companies which are not part of business groups and whose dimensions are not enough to allow them to dilute instruments implementation costs.
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Cronenwett, Megan R. "Accounting for the Role of the Public in Democratic States' Counterterrorism Policies: A Comparative Case Study Analysis of Spain and the United Kingdom." Wright State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=wright1303144037.
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Anders, Hedström, and Tounkara Shekou. "A Comparative Study of Models to Reveal Earnings Management : At Stockholm Exchange Market from year 2000-2009." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-9197.
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Background and problem: This paper illuminates the problem with temptation of earnings management. However, there are particular disadvantages when companies use this technique because it creates an information asymmetry at the stock market. Problem of earnings management is although not a new phenomenon there issue is the quality of financial reporting. The development is concerning, since recently the performance of financial report has a negative trend, a trend that could harm the financial world. If a company does not provide meaningful information the fundamentals of capital market lose confidence. Purpose: This study has two purposes. The first purpose is to evaluate the ability of various discretionary accruals model at Stockholm Exchange Market. The second purpose is concerning a new model in purpose to understand and reveal earnings management. Boundaries: Data contains only business corporations at large cap and operate at the Stockholm Stock Exchange market. Furthermore is this research based on a time series data from year 2000 – 2009 and cross section data from year 2009. Method: The approach of the methodology are inspired of prior earnings management research, as Healy (1985), DeAngelo (1986) and Jones (1991) which have relied on discretionary accruals to detect earnings management. Conclusion: The result indicates that the Jones modified model is the most powerful models to explain earnings management, which also is consistent with prior studies. The result from the extended Jones modified model indicates no improvement, concerning on revealing earnings management. Further, the results confirm that the null hypothesis can be rejected at 1% significant level but the F-value fall drastically compare to Jones modified model. Suggestions for further research: One suggestion is that more research should be conducted in order to develop accounting policies aimed at limiting the application of earnings management. Alternatively, future research should base on data that measures the phenomenon of earnings management at a deeper level. Yet there are some obstacles to gather desire data and therefore it is not easily accessible.Bakgrund och problem: Den här studien undersöker resultatstyrning, då det finns både fördelar och nackdelar med att tillämpa denna metod. Problemet med resultatstyrning är dock inte ett nytt fenomen, där tidigare studier visar att kvalitet på den finansiella rapporteringen kan ifrågasättas. Företagens årsredovisning skall speglar en rättvisande bild av verksamheten och således är utvecklingen oroväckande eftersom trovärdigheten för den finansiella rapporteringen har fått en negativ trend, en trend som kan skada den finansiella marknaden. Syfte: Den här studien utvärdera och jämföra hur befintliga disketionära modeller förhåller sig på Stockholmsbörsen. Dessutom utvecklas en förbättringsmodell. En model med förklaringsvariabler som ger ett nytt och/eller annorlunda perspektiv på fenomenet. Avgränsningar: Undersökningen omfattar endast företag som är registrerad på large cap och verkar på Stockholmsbörsen. Data som används i studien är dels en tidsserie data från år 2000-2009 och dels tvärsnittsdata från år 2009. Metod: Den här undersökningen tillämpar liknande metoder som tidigare studier, beträffande resultatstyrning såsom Healy (1985), DeAngelo (1986) och Jones (1991) där de definierar diskretionär avsättning som vinstmanipulering. Slutsats: Resultaten visar att Jones modified model förklara och upptäcker resultatstyrning på ett bättre sätt än de andra modellerna. Denna slutsats överrensstämmer med tidigare studier. Resultaten från den utökande Jones modified model visar inte några förbättringar. Dock förkastar den noll hypotesen på 1 % signifikansnivå men F-värdet sjunker kraftigt jämförelsevis mot Jones modified model. Förslag till vidare forskning: Ett förslag är att framtida forskning bör bedrivas i syfte för att utveckla redovisningsprinciper som begränsar resultatstyrning. Alternativt förslag är att samla in data som mäter resultatstyrning på en djupare nivå, dock är det problematiskt med dagens
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England, David, and Elin Mikaelsson. "Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016." Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-36471.
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International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. The IASB have therefore established IAS 29 – Financial Reporting in Hyperinflationary Economies to tackle the accounting problems that occur during high inflation. IAS 29 states that a company’s financial statements shall be expressed in the current value unit at the end of the reporting period. Criticisms against historical cost accounting are particularly that no consideration is taken to decreased purchasing power in a country when inflation is rising and that historical cost accounting during high inflation results in companies overvaluing their net income. Thus, as a consequence, companies pay out an excessive dividend from their owners’ equity which, in turn, erodes the companies’ operative capacity. Critics mean that this is negative from a capital maintenance perspective and that dividends should only be paid out to the point the company’s purchasing power remains intact. Previous studies have been conducted in the USA, Israel and Zimbabwe in order to illustrate the problems that occur with historical cost accounting. A study made by Parker in USA 1977, shows a significant difference in the financial reporting after adjusting for inflation. This means that even an inflation rate of 11,8% must be considered when preparing the financial statements. No studies have, to the authors knowledge, been done on Brazil. A country, which during 2015 and 2016 had an inflation rate between 6,2% and 10,7% and during the years 1980-1996 had hyperinflation. The study examines how nine Brazilian companies’ respective income statements and partial balance sheets, established according to IFRS and historical cost accounting, are affected by price level accounting. The study’s results confirm, just as Parkers study, that the differences for different financial measurements and ratios are small on an aggregated level for all companies but that larger differences occur between individual companies. The large individual differences are explained by 1) inflation’s effect on revenues and costs, 2) inflation’s effect on the price level adjustment of net plant and change in depreciation and to some extent 3) inflation’s effect on the adjustment of inventories.Internationella redovisningsprinciper bygger i huvudsak på anskaffningsvärdemetoden vilken enligt till exempel Munteanu och Zuca, är bäst lämpad på grund av dess bekräftade karaktär, klarhet och trovärdighet. Stora relativa prisförändringar och hög inflation leder till att anskaffningsvärdemetoden blir mindre relevant och jämförbar då pengar snabbt förlorar sin köpkraft, och IASB har därför utfärdat IAS 29 - Financial Reporting in Hyperinflationary Economies för att hantera problemen i redovisningen som uppkommer med hög inflation. IAS 29 anger att ett företags finansiella rapporter skall uttryckas in den gällande värdeenheten i slutet av rapporteringsperioden. Kritiken mot anskaffningsvärdemetoden är bland annat att hänsyn inte tas till att köpkraften i ett land minskar vid hög inflation och att anskaffningsvärdemetoden vid hög inflation innebär att företagen övervärderar sina vinster och därför delar ut för mycket av eget kapital vilket urholkar företagens operativa kapacitet. Kritikerna menar att detta är negativt utifrån ett kapitaltäcknings-perspektiv och att utdelning inte bör ske med mer än att bolagets köpkraft bibehålls. Många studier har gjorts i bland annat USA, Israel och Zimbabwe för att belysa problemen som uppkommer med anskaffningsvärdemetoden. En studie gjord av Parker i USA 1977 visar på en markant skillnad efter prisjusteringar och menar att även en genomsnittlig inflation på 11,8% måste beaktas. Inga studier har, till författarnas vetskap, gjorts på Brasilien som under åren 2015 och 2016 haft en inflationsnivå på mellan 6,2% och 10,7% och som under åren 1980-1996 dessutom hade hyperinflation. I studien undersöktes hur nio Brasilianska företags resultaträkning och delar av balansräkning, upprättade enligt IFRS och anskaffningsmetoden, påverkas av prisjusterad redovisning. Resultaten i studien bekräftar precis som studien gjord av Parker, att skillnaderna för olika finansiella mått och nyckeltal är små på aggregerad nivå för samtliga företag men att större skillnader framstår mellan individuella bolag. De stora individuella skillnaderna förklaras framförallt av 1) inflationens effekt på intäkter och kostnader samt av 2) inflationens effekt på anläggningstillgångar och skillnader i avskrivningar och i viss utsträckning, 3) inflationens effekt av justerade varulager.
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Flodström, Jennie, and Marie Käll. "Förenklade redovisningsregler för små- och medelstora företag : En studie om hur redovisningsnormer som idéer kan spridas samt vilka institutionella faktorer som påverkar inställningen till införandet av internationella enhetliga redovisningsstandards för små- och medelstora företag i olika länder." Thesis, Linköping University, Department of Management and Engineering, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-9248.
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Bakgrund
Från och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.
Syfte
Denna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.
Avgränsningar
Uppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.
Metod
Syftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.
Resultat
Redovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet. Vilken redovisningstradition ett land tillhör är avgörande för inställningen till IFRS för SMEs. Beskattningssystemet är av stor betydelse, profession och normgivande organ har också inverkan, medan kapitalmarknadsstrukturen i landet är av underordnad betydelse.
Background
All listed companies within the EU are obligated to apply IFRS in their accounting from January the 1st 2005. In most countries, companies are allowed to choose between applying the IFRS or their national regulations. It has shown that SMEs primarly choose to apply the national rules, since IFRS appears to be to complex and expensive. From this background IASB initiated a proposal regarding an implementation of international accountingstandards for small and medium-sized entities.
Purpose
This paper intends to examine how accounting standards as ideas are spread, who the carriers of the idea are and how the ideas become strong and gain legitimacy. Further, the intention is to examine what institutional factors, which can explain the attitude towards the implementation of international accounting standards for SMEs in different countries.
Demarcation
This study considers countries that belong to the anglosaxon or continentaleuropean accounting traditions and is a part of the EU or EEA.
Realization
The purpose is filled through analyzing IASBs line of action regarding the SME-project and through interpretation of the comments received by IASB, regarding the discussionpaper ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.
Results
Accountingideas are spread through bearers of the ideas and by the interpretationprocess, where they get strong and also gains legitimacy. What accountingtradition a country belongs to is crucial in the regards to the attitude towards IFRS for SMEs. Taxsystem is of great importance, profession and standardsetters as well, whereas the structure of the capitalmarket is less important.
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Holub, Ondřej. "Účetní a daňové podvody: komparativní analýza české a americké legislativy a praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264007.
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This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.
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Luscri, Jos?? Paulo Albanez Ferreira. "An??lise comparativa dos resultados das empresas do ramo de constru????o civil que adotam relat??rios de sustentabilidade em suas divulga????es." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/733.
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The issue of environmental management gains remarkable importance, reaching many segments of industry and commerce. One of the great challenges of Accounting Sciences is to contribute to the reality of new fields of study; Is the case, for example, of the environmental issue. This study aimed to know and analyze the disclosure criteria in accounting statements and explanatory notes from this perspective .With a long tradition of exclusively financial reports, companies have come to realize that in drawing up sustainability reports, they find a way to reflect and internalize the issue, as well as to make their own vision,challenges and economic, social and environmental results public in the field of construction.And how these actions reflect on their results. The procedures used for data collection were documental research and motivated by its accessibility. We analyzed a set of annual financial statements and explanatory notes published in the period between 2011 and 2015.
A quest??o da gest??o ambiental ganha not??vel import??ncia, alcan??ando a muitos segmentos da ind??stria e com??rcio. Um dos grandes desafios das Ci??ncias Cont??beis ?? o de contribuir com a realidade de novos campos de estudo; como ?? o caso, por exemplo, da quest??o ambiental. Este trabalho teve como objetivo conhecer e analisar os crit??rios de divulga????o das informa????es em demonstrativos cont??beis e notas explicativas nesta perspectiva. Com longa tradi????o em relat??rios, exclusivamente, financeiros, as empresas v??m percebendo que, ao elaborar relat??rios de sustentabilidade, encontram um caminho para refletir e internalizar o tema; al??m de tornar p??blicas sua pr??pria vis??o, desafios, resultados econ??micos, sociais e ambientais do ramo da constru????o civil e como estas a????es refletem em seus resultados. Os procedimentos utilizados para coleta de dados foram originados pela pesquisa documental e foram motivados pela sua acessibilidade. Foi analisado um conjunto de demonstra????es cont??beis anuais e notas explicativas publicadas no per??odo entre 2011 e 2015.
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Lafosse, Étienne. "Consequences of the choices on the accounting methods and the payment methods for acquirers and targets, a comparative study between NYSE/AMEX and NASDAQ for the nineties." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0017/MQ47807.pdf.
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Bartůněk, Tomáš. "Komparativní analýza vykazování změn účetních metod a oprav účetních chvb u velkých českých společností." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359785.
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The following thesis deals with the development of the accounting of corrections of the accounting errors of previous years and changes in accounting methods from the beginning of financial accounting in the Czech Republic through the processing of many interpretations by the National Accounting Board, up to the current modification, which was an amendment to the Decree No. 500/2002 Coll., which transposed certain provisions of Act No. 563/1991 Coll., which came into force on January 1, 2013. Thanks to this decree, the account Restatements of retained earnings results, in the case of a correction of an error and a change in the accounting method, in a better understanding of the financial statements than it did before the issue was addressed through extraordinary costs or revenues in the current accounting period. In addition as practical part, this thesis composes also of a research from the financial statements of large Czech companies focusing on the frequency of use of the new item in the balance sheet for 2015, the reason of the using and explanation in supplement to the financial statements, including the method of settling the final balance of the account from previous years. The research also dealt with the auditor's response to the found deficiencies. The last part of the thesis is a comparative analysis of research conducted during the years of 2013, 2014 and 2015.
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Filho, Marco Antonio Figueiredo Milani. "Eficiência produtiva no terceiro setor: um estudo comparativo de desempenho entre organizações filantrópicas asilares." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14102009-124436/.
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Este trabalho objetivou classificar, sob a perspectiva da eficiência, as organizações filantrópicas asilares do estado de São Paulo, assim como investigar se o grau de dependência por recursos públicos e privados, os resultados financeiros e, também, o nível de disclosure dessas entidades guardaram relação significativa com o respectivo nível de eficiência produtiva. A amostra foi composta por 42 instituições de longa permanência para idosos (ILPIs) sediadas no estado de São Paulo, cujos dados de insumos (capital e trabalho) foram relacionados com seus produtos (representados pelos indicadores de desempenho estabelecidos pela Agência Nacional de Vigilância Sanitária Anvisa), utilizando-se como período de referência o ano de 2008. O nível de eficiência relativa das entidades foi calculado através da Análise Envoltória de Dados (Data Envelopment Analysis - DEA) com retornos variáveis de escala e orientação aos insumos. As hipóteses de pesquisa foram testadas pela análise de regressão linear, cujas variáveis dependentes foram o grau de eficiência das ILPIs e as independentes foram valores nominais e por residente de: transferências públicas, receitas próprias e transferências privadas, receitas totais, resultados financeiros e disclosure. Os resultados apontaram que não existia relação estatisticamente significativa entre o grau de dependência por recursos públicos e o nível de eficiência, mas verificou-se que as variáveis resultado financeiro e grau de disclosure estão significativamente relacionadas com o nível de eficiência. Um ponto relevante sinalizado pela pesquisa foi o baixo grau de transparência e evidenciação de dados financeiros das ILPIs pesquisadas, as quais não divulgam alguns elementos considerados de publicação obrigatória pela atual legislação, refletindo a ausência de pressão, por parte de órgãos governamentais de fiscalização e por parte da própria sociedade civil, para a redução de assimetrias informacionais. Como parâmetro de referência, organizações eficientes servem de benchmark para as entidades que apresentam consumo excessivo de recursos diante de determinado desempenho, fato esse que sugere maior atenção dos stakeholders para que incentivem a melhoria de eficiência das entidades relacionadas. Considerando a escassez de trabalhos com abordagem quantitativa para a avaliação padronizada de desempenho de organizações do Terceiro Setor, este trabalho fomenta a discussão conceitual sobre a necessidade da adoção de elementos objetivos para alimentar os modelos decisórios para a alocação de recursos às organizações sem fins lucrativos.This study aimed to classify, from the perspective of efficiency, the philanthropic organizations for elderly people in the State of São Paulo and to investigate whether the degree of dependence on public and private resources, earnings and also the level of disclosure of these entities are significantly related to the level of productive efficiency. The sample consisted of 42 long-stay institutions for elderly (ILPIs) based in the State of São Paulo, whose data inputs (capital and labor) were associated with their products (represented by the indicators of performance established by the National Sanitary Surveillance Agency - Anvisa), using as reference the year 2008. The level of relative efficiency of the organizations has been calculated by Data Envelopment Analysis (DEA) based on variable returns of scale and oriented input. The research hypotheses have been tested by linear regression analysis whose dependent variables were the degree of efficiency of ILPIs and the independent variables were the nominal and per resident values: government transfers, private transfers and revenue, total revenue, financial performance and disclosure. The results have not pointed out statistically significant relationship between the degree of dependence on public resources and the level of efficiency, but they have pointed out that both variables, earnings and degree of financial disclosure, are significantly related to the level of efficiency. A relevant issue raised by this research was the low level of transparency and disclosure of the ILPIs financial data, which do not disclose mandatory elements according to the current legislation, reflecting the lack of pressure from government surveillance and from civil society to the reduction of informational asymmetries. As a referential parameter efficient organizations work as benchmark for other organizations which present excessive consumption of resources facing certain performance, such a fact which suggests more attention from the stakeholders in order to motivate the efficiency of mentioned entities. Considering the scarcity of studies under a quantitative approach towards a standardized evaluation of the performance of Third Sector organizations, this work promotes the conceptual discussion on the necessity of adopting objective elements so as to feed the decision making models for the allocation of resources to nonprofitable organizations.
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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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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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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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Silva, Ana Margarida Francisco. "A utilização de instrumentos de contabilidade de gestão nas empresas publicas portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14364.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste estudo tem como objetivo mapear a utilização dos mecanismos de Contabilidade de Gestão pelas empresas públicas portuguesas. Adicionalmente, pretende-se verificar quais são as determinantes da utilização da ferramenta benchmarking. Para a obtenção dos dados foi realizado um questionário às empresas do Setor Empresarial do Estado e da Atividade Empresarial Local, que foram posteriormente analisados através do software Qualitative Comparative Analysis (QCA). Foi possível concluir que a concorrência promove a utilização de mecanismos de Contabilidade de Gestão, nomeadamente o benchmarking, e que as empresas que têm uma constante preocupação com a inovação também estão mais propensas a utilizar este tipo de ferramentas como forma de aumentar a sua eficácia e eficiência.
The main goal of this study is to map the management accounting techniques of Portuguese state sector companies. In addition, it sets out to analyse the factors determining the utilisation of benchmarking. Data was obtained through a questionnaire issued to state business sector and local business activity companies that was then analysed using Qualitative Comparative Analysis (QCA) software. It was concluded that competition promotes the utilization of management accounting mechanisms, particularly benchmarking, and that companies with a constant concern for innovation are also more prone to using this type of tool as a way of increasing efficiency and quality.
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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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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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