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1

Biglari, Bahram, and Nael Haidari. "Road to Sustainable Integration : Supported by Strategic Management Accounting and Control Process." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-90144.

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Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. Furthermore, the study defined how Sustainabl
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Canelas, João Manuel Duarte. "The role of management accounting in the process of innovation: a field work perspective." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/9903.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Recent accounting literature (e.g. Granlund and Taipaleenmäki, 2005; Davila, Foster & Oyon, 2009) suggests that Management Control Systems can influence the process of innovation, especially when they are used interactively. Such work constitutes a rupture with the traditional and diagnostic vision of control where Management Control Systems only act at the process of strategy implementation, limiting their role in accommodating the environm
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RICCIO, LORELLA. "Management accounting practices in the emerging functional foods industry: empirical evidence." Doctoral thesis, Università di Foggia, 2017. http://hdl.handle.net/11369/361980.

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Lo scopo della ricerca è quello di esplorare sistemi di controllo di gestione per il monitoraggio del nuovo processo di sviluppo del prodotto nell'industria alimentare e delle bevande, con particolare attenzione ai prodotti alimentari innovativi orientati alla salute, denominati “alimenti funzionali” (AF). La produzione di alimenti funzionali, considerata come industria ad alta tecnologia, risulta completamente diversa da essa, perché è esposta a una legislazione specifica e dinamica, i nuovi ingredienti rappresentano un’innovazione di prodotto discontinua in quanto comporta incertezze
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Kolesová, Zuzana. "Analýza hospodaření obce Sedlec a dopady účetní reformy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76144.

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This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary contr
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Kanapickienė, Rasa. "Įmonių vidaus kontrolės sistema transformacijų procese: kūrimas, raida, problemos." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090408_085042-89042.

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Rinkos sąlygomis kiekviena įmonė siekia užimti ir išlaikyti geriausią rinkos dalį. Viena iš priemonių tai pasiekti – efektyvi įmonės vidaus kontrolė. Stiprėjant konkurencijai, sparčiai plėtojantis ir keičiantis technologijoms, taip pat sudėtingėjant verslo projektams bei didėjant verslo įvairovei, įmonės valdymas tampa vis sudėtingesnis. Todėl ir įmonės vidaus kontrolė tampa vis sudėtingesnė problema. Gera įmonės vidaus kontrolės sistema – vienas iš efektyvios tos įmonės veiklos garantų. Lietuvai įstojus į Europos Sąjungą ir sparčiai augant ekonomikai, organizacijos ieško naujų galimybių, pleč
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Maciel, Denis da Cruz Mangia. "Custos no setor público: uma investigação sobre o impacto da tecnologia no processo administrativo tributário." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-19012016-113254/.

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A presente pesquisa objetivou investigar o impacto na gestão de custos de uma organização pública causado pela implantação do processo administrativo tributário eletrônico, totalmente em meio digital, substituindo um procedimento anteriormente realizado em meio físico (papel). Utilizando-se do método de pesquisa estudo de caso, o trabalho evidenciou a influência do determinante de custos tecnologia num órgão público: a Secretaria de Fazenda do Estado de São Paulo. De forma a possibilitar a triangulação dos dados, foram utilizadas diferentes técnicas de coleta: bibliografia, entrevistas, observ
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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, Olena Volodymyrivna Kravchenko та Д. В. Заточна. "Проблеми визнання та оцінки поточних біологічних активів". Thesis, ООО «ВИПО», 2018. https://essuir.sumdu.edu.ua/handle/123456789/83319.

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8

Tern, Karl-Johan, and Andreas Ivarsson. "Kalkylutveckling i tillverkningsindustrin : -En Fallstudie hos HordaGruppen AB." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-16620.

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Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att
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Haberkamp, Angela Maria. "Julgamento e tomada de decisão dos contadores no processo de controle do ativo imobilizado." Universidade do Vale do Rio dos Sinos, 2018. http://www.repositorio.jesuita.org.br/handle/UNISINOS/7179.

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-08-17T16:06:25Z No. of bitstreams: 1 Angela Maria Haberkamp_.pdf: 3622419 bytes, checksum: 8685cab27c26c2999033feb48418cc9a (MD5)<br>Made available in DSpace on 2018-08-17T16:06:25Z (GMT). No. of bitstreams: 1 Angela Maria Haberkamp_.pdf: 3622419 bytes, checksum: 8685cab27c26c2999033feb48418cc9a (MD5) Previous issue date: 2018-03-07<br>CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>Esta pesquisa analisou quais são as variáveis individuais e ambientais que influenciam o julgamento e a tomada de decisão (JD
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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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<p>Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. </p><p>Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it? </p><p>Realisation: In orde
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Sturgill, Olivia. "An Analysis of Robotic Process Automation for Accountants." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/honors/638.

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The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statisti
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Jones, Benjamin J. "Cheese process control." Thesis, University of Canterbury. Chemical and Process Engineering, 1999. http://hdl.handle.net/10092/6842.

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The cheese making process at Anchor Products Hautapu was having difficulty reaching the now outdated New Zealand Dairy Board uniformity targets. Even though there is no longer a direct financial benefit in reaching these targets consistently, there is the benefit of being able to show the customer that the product which they are receiving is as consistent as possible. This project was carried out by systematically investigating each section of the cheese making process, looking for variations that were likely to affect the final product. Where variations were found methods for eliminating the
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Manchanda, Sunil. "Nonlinear process control." Thesis, University of Newcastle Upon Tyne, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336269.

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Vaideeswaran, Lakshmi. "Site analysis and optimisation accounting for process changes." Thesis, University of Manchester, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.506648.

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Walsh, John Anthony. "Control in minicomputer-based financial accounting applications." Thesis, City University London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241198.

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Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings
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Pemajayantha, V., of Western Sydney Nepean University, Faculty of Commerce, and School of Quantitative Methods and Mathematical Sciences. "Multivariate process control with input-output relationships for optimal process control." THESIS_FCOM_QMS_Pemajayantha_V.xml, 1998. http://handle.uws.edu.au:8081/1959.7/552.

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This thesis examines the existing theories and applications of Multivariate Statistical Process Control, outlines areas of difficulty and proposes a new technique of multivariate process control chart with input-output relationship for optimal process control. The process control techniques developed up to the present time focused on the fast detection of out-of-control signals, and achieved considerable success in that respect. The techniques reported on multivariate process control thus far include extensions of univariate process control charts to their multivariate counterparts, ranging fr
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Pemajayantha, V. "Multivariate process control with input-output relationships for optimal process control." Thesis, View thesis, 1998. http://handle.uws.edu.au:8081/1959.7/552.

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This thesis examines the existing theories and applications of Multivariate Statistical Process Control, outlines areas of difficulty and proposes a new technique of multivariate process control chart with input-output relationship for optimal process control. The process control techniques developed up to the present time focused on the fast detection of out-of-control signals, and achieved considerable success in that respect. The techniques reported on multivariate process control thus far include extensions of univariate process control charts to their multivariate counterparts, ranging fr
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Pemajayantha, V. "Multivariate process control with input-output relationships for optimal process control /." View thesis, 1998. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030908.115857/index.html.

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Thesis (PhD (Philosophy))-- University of Western Sydney, Nepean, 1998.<br>"Thesis submitted for the fulfilment of the requirement of Doctor of Philosophy in quantitative methods, School of Quantitative Methods and Business Operations, Faculty of Commerce, University of Western Sydney, Nepean" Bibliography : p 233-257.
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LIGUORI, MARIANNUNZIATA. "The process of accounting change: intraorganizational dynamics and patterns." Doctoral thesis, Università Bocconi, 2009. https://hdl.handle.net/11565/4053877.

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21

Al, Hudithi Faisal Abdyllah S. "Social capital and participative budgeting : a process thinking perspective." Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:15671.

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Over the past years, participative budgeting has attracted researchers and scholars to investigate its impact on subordinates’ behaviours. Earlier empirical studies have investigated this impact as either a direct relationship, with the influence of a moderator or an antecedent or with both moderators and antecedents. Yet, prior studies’ findings were inconsistent with each other. This study depicts that participative budgeting is governed by the concept of Social Capital and its different dimensions, relational, structural and cognitive. Scholars conceptualised social capital as a set of soci
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Lewandowski, Debra A. "The internal control system and control programs : a reference guide /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA232249.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 2009.<br>Thesis Advisor(s): Eberling, Glenn. Second Reader: McCaffery, Jerry L. "June 1990." Description based on title screen as viewed on 19 October 2009. DTIC Identifier(s): management, internal control system, audits, command evaluation program, economy and efficiency reviews, theses, comptrollers, accounting. Author(s) subject terms: Internal control; internal control system; audits; reviews; command evaluation program, economy & efficiency reviews; inspection and investigative agencies. Includes bibliographical references (p.
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Jones, R. H. "The financial control function of local government accounting." Thesis, Lancaster University, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372935.

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Alam, Md Saiful. "Management accounting, control and microfinance operation : three papers." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8636/.

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This thesis concerns the ideas of management accounting and control, as it examines poverty management, oral accounts and social control perspectives in a Bangladeshi Microfinance Institution (MFI). It traces how poverty management technologies are put in place and traditional oral accounts and social control mechanisms are expropriated for microfinance operation in the village. It ultimately seeks to understand how an alternative form of management accounting and control was made operable in a rural setting. The research involved intensive ethnographic fieldwork with in-depth interviews, dire
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Sabri, Dina O. "Process control using an optomux control board." Virtual Press, 1987. http://liblink.bsu.edu/uhtbin/catkey/484759.

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In this thesis process control concepts were used to develop software that could be adapted to a real world situation. The software was used to control a simple temperature regulating experiment. This experiment was used to demonstrate the use of OPTOMUX analog and digital input/output devices in controlling a process. The goal of this experiment was to use the input/output devices in controlling the temperature of the box within specified tolerances for a designated period of time. To accomplish optimal use of equipment and optimal control, a mathematical model was derived to predict the beha
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Melville, Robert. "Re-engineering internal audit : strategy and control, control models and control self assessment." Thesis, City, University of London, 2002. http://openaccess.city.ac.uk/19755/.

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This thesis examines the role of internal auditors in three key areas: strategy, control models and control self assessment. Research findings are based on the results of a survey of a specialist group of professionals with an interest in Control Self Assessment. This group comprises both internal auditors and non-internal auditors. Membership is multinational and a full range of industries is represented. The actual and potential contribution that internal auditors can make to strategy is assessed and evaluated, with particular reference to the Balanced Scorecard. Control models were examined
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Stendal, Ludvig. "Learning about process control." Doctoral thesis, Norwegian University of Science and Technology, Faculty of Social Sciences and Technology Management, 2003. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-195.

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<p>The research site has been the Södra Cell Tofte pulp mill. The main focus in this thesis is how to learn about process control. The need for research on this theme is given implicitly in the foundation and construction of the INPRO programme. Norwegian engineering education is discipline oriented, and the INPRO programme aimed at integrating the three disciplines engineering cybernetics, chemical engineering, and organisation and work life science in a single PhD programme. One goal was to produce knowledge of modern production in chemical process plants based on socio-technical thinking.</
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Ibrahim, Kamarul Asri. "Active statistical process control." Thesis, University of Newcastle Upon Tyne, 1989. http://hdl.handle.net/10443/407.

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Most Statistical Process Control (SPC) research has focused on the development of charting techniques for process monitoring. Unfortunately, little attention has been paid to the importance of bringing the process in control automatically via these charting techniques. This thesis shows that by drawing upon concepts from Automatic Process Control (APC), it is possible to devise schemes whereby the process is monitored and automatically controlled via SPC procedures. It is shown that Partial Correlation Analysis (PCorrA) or Principal Component Analysis (PCA) can be used to determine the variabl
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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Isojärvi, J. (Jussi). "The influence of national culture on management control systems." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201411121985.

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This master’s thesis aims to point out if national culture has an influence on the use of management control systems. The focus in on studying possible differences found in cultural attributes between Finland and USA. Identified differences are then compared against differences found in management control systems and practices used in these two countries. Geert Hofstede’s original typology of four cultural dimensions is utilized as a basis for identifying and interpreting cultural differences between Finland and USA. Cultural dimensions which are used to identify cultural differences include
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Hartmann, Frank Gerard Hans. "Accounting for performance evaluation effects of uncertainty on the appropriateness of accounting performance measures /." [Maastricht : Maastricht : Universiteit Maastricht] ; University Library, Maastricht University [Host], 1997. http://arno.unimaas.nl/show.cgi?fid=5828.

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Li, Xin. "Management Control and Employee-Driven Innovation." Thesis, Harvard University, 2016. http://nrs.harvard.edu/urn-3:HUL.InstRepos:32744406.

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Organizations increasingly empower their employees to conduct local experimentation and generate innovation ideas. The aim of this dissertation is to understand the role of management control mechanisms in motivating and managing employee-driven innovation. Specifically, I provide empirical evidence – both quantitative and qualitative – on the specific channels and mechanisms through which employee-driven innovation is facilitated within real-world settings. In the first chapter of my dissertation, I conduct a field study in a gaming company to examine how innovation ideas are generated and
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Ronnestrand, Clinton. "Using control charts to determine if a process is in statistical process control." Online version, 2009. http://www.uwstout.edu/lib/thesis/2009/2009ronnestrandc.pdf.

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Serradilla, Javier. "Gaussian process models for process monitoring and control." Thesis, University of Newcastle Upon Tyne, 2012. http://hdl.handle.net/10443/1792.

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One problem of special interest both in industry and the engineering community is that of using the enormous amounts of data routinely generated and recorded in e client process monitoring and control strategies. In statistical terms this is related to identifying those variables which exhibit unwanted or unusual process variability so that remedial action can be taken. To this end, a common approach in the literature is to reduce the problem dimensionality by using latent variable models. Customarily, the latent variables are a function of all of the original variables and monitoring is carri
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Cao, Thi Thanh Huyen, and Tina Cheung. "Internal control reporting and accounting quality : Insight "comply-or-explain" internal control regime." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34923.

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<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S.,
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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.
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Schwarze, Felix. "Essays on credit process management and management accounting in banking /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000264358.

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Pyle, Fred I. "Re-engineering the Naval Postgraduate School's purchase card accounting process." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1997. http://handle.dtic.mil/100.2/ADA333362.

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Rao, Xiaoli, and 饒曉莉. "Two essays on information and control issues in accounting?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B29294848.

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Tawfik, Myada. "Management control systems in accounting firms : an Egyptian perspective." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7776/.

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This research examines the management control system (MCS) of a non-Big4 local Egyptian member firm (EMF) with the objectives of understanding and explaining how EMF's MCS is shaped by its idiosyncratic features as an accounting firm, as well as, its membership of a global network (NonA). The research situates accounting firms within the broader context of professional service firms, whose unique features, coupled with accounting firms' cost/quality conflict dilemma, require a control package approach. MCS is construed as a package of bureaucratic and clan controls. The research is theoretical
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Lakew, Ewnetu Bayuh. "Autonomous cloud resource provisioning : accounting, allocation, and performance control." Doctoral thesis, Umeå universitet, Institutionen för datavetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-107955.

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The emergence of large-scale Internet services coupled with the evolution of computing technologies such as distributed systems, parallel computing, utility computing, grid, and virtualization has fueled a movement toward a new resource provisioning paradigm called cloud computing. The main appeal of cloud computing lies in its ability to provide a shared pool of infinitely scalable computing resources for cloud services, which can be quickly provisioned and released on-demand with minimal effort. The rapidly growing interest in cloud computing from both the public and industry together with t
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Chokshi, Nirav N. "Holonic process control : a distributed, collaborative approach to the control of chemical process operations." Thesis, University of Cambridge, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.615021.

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Lee, Grant J. "Internal Control Strategies for Compliance with the Sarbanes-Oxley Act of 2002." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6347.

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Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a revie
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Szostak, Rafal. "Security in process control systems." Thesis, Norwegian University of Science and Technology, Department of Telematics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-9903.

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<p>PCS are used to control parts of the critical infrastructure of society, such as electric utilities, petroleum , water, waste, chemicals and pharmaceuticals amongst others. If the PCS become victims of cyber attacks, this can have severe consequences. The consequences may involve health and safety of human lives as well as having a huge impact on national and global economy. Since the merging of COTS and PCS, the previously isolated PCS now face new types of threats due to well-known flaws in COTS, as well as being connected to the Internet. Therefore the focus on securing PCS and ICS in ge
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Krishnapura, Venugopal G. "Neural networks in process control." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq28502.pdf.

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46

Ng, Kwai Choi Stanley. "Regulation strategies for process control." Thesis, University of Sunderland, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337287.

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47

Ingólfsson, Ármann. "Run by run process control." Thesis, Massachusetts Institute of Technology, 1991. http://hdl.handle.net/1721.1/13036.

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Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 1991.<br>Includes bibliographical references (leaves 115-118).<br>by Ármann Ingólfsson.<br>M.S.
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48

Soares, Simone Castanho Nobrega de Almeida. "A TRANSFORMATIVE PROCESS CONTROL SOLUTION." Cleveland State University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=csu1529869281959853.

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49

Braatz, Richard D. Morari Manfred Morari Manfred. "Robust loopshaping for process control /." Diss., Pasadena, Calif. : California Institute of Technology, 1993. http://resolver.caltech.edu/CaltechETD:etd-08222007-105213.

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50

Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (int
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