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Dissertations / Theses on the topic 'Accounting and operating process'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Mehta, Surinder. "A philosophical analysis of the functions and operation of due process in accounting standard setting in Australia." Thesis, Federation University Australia, 2016. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/165511.

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The setting of accounting standards in the Australian context has undergone significant change over the past few decades because of both the introduction of international accounting standards and the outcomes of the Corporate Law Economic Reform Program (CLERP). One major thrust of these reforms was to widen the breadth of participation and to introduce new voices into the Australian accounting standard setting regime. Though there have been recent changes to Australian accounting standard setting arrangements, due process still remains as the underlying procedure for incorporating stakeholder

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2

Waddell, Christina Diane. "Effective Hiring Process Background Check Strategies." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5592.

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Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and

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3

Martlew, P. J. "Microcomputer process operating systems." Thesis, Swansea University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.638017.

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A chemical process plant control software support system aimed at simplifying the task of designing and implementing complete digital computer chemical plant control systems was designed, and partially implemented on an 8-bit microcomputer. The bulk of the system (excluding the program development environment) was designed and fully specified, as was the application programming language. The system was designed with the aim of reducing the number of faults present in a finished application system. Consequently ease of use, conceptual simplicity, flexibility and reliability were its main design

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Reddy, S. "Computer-aided process operating strategy." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.760572.

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5

Slyter, Mark F. "How well do hospitals budget operating results? The relationship between budget variances and operating margin." Thesis, The University of Alabama at Birmingham, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10246287.

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<p> There is a near-universal assumption in both practice and literature that greater accuracy and management to the budget improves profitability (Libby & Lindsay, 2010; Umapathy, 1987). Prior to this study, this assumption has gone untested and we know little about the wisdom of such an assumption. </p><p> The results of this study indicate greater accuracy in forecasting and/or tighter management to the budget, or favorably exceeding it, leads to improved profitability. More specifically, smaller unfavorable budget variances are associated with greater operating margins while greater

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6

Stuber, Matthew David. "Evaluation of process systems operating envelopes." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/79143.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Chemical Engineering, 2013.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Cataloged from student-submitted PDF version of thesis.<br>Includes bibliographical references (p. 229-238).<br>This thesis addresses the problem of worst-case steady-state design of process systems under uncertainty, also known as robust design. Designing for the worst case is of great importance when considering systems for deployment in extreme and

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7

Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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<p> Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxabl

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8

Moldovan, Rucsandra. "Three essays on operating segment disclosure." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2015. http://www.theses.fr/2015ESEC0005.

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Cette thèse contient trois essais distincts sur la publication d’information sectorielle que les entreprises européennes ayant plusieurs secteurs opérationnels effectuent en vertu des IFRS 8 Secteurs Opérationnels. Chaque essai vise à améliorer notre compréhension collective sur la politique de communication financière des cadres dirigeants en examinant diverses caractéristiques des informations sectorielles. Le chapitre I, “L’interaction entre la qualité et la quantité des publications sur l’information sectorielle” examine le choix des cadres dirigeants à l'égard de la quantité et de la qual

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9

Saeudy, Mohamed Hanafy Mahmoud Mohamed. "Accounting for sustainable development practices in banks operating in the UK." Thesis, University of Dundee, 2017. https://discovery.dundee.ac.uk/en/studentTheses/eb3d5311-5ee4-41db-97e2-a118d25e125d.

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The main objective of this thesis is to explore how accounting tools and practices could be used to develop accounting for sustainable development (hereafter ASD) data recording and reporting practices. These practices aim to address the social and environmental aspects of the main operations of banking activities and services. The researcher used stakeholder, legitimacy and institutional theories to understand the ASD data recording and reporting practices. So, the main argument here is that ASD practices could be developed in banks in order to manage social and environmental aspects of banki

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Zagrosek, Stefan. "Die Segmentberichterstattung nach IFRS Auswirkungen des ED IFRS 8 Operating Segments /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00637298002/$FILE/00637298002.pdf.

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11

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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12

De, Paoli Damien, and mikewood@deakin edu au. "Multiple strategy process migration." Deakin University. School of Computing and Mathematics, 1996. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051110.115628.

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The future of computing lies with distributed systems, i.e. a network of workstations controlled by a modern distributed operating system. By supporting load balancing and parallel execution, the overall performance of a distributed system can be improved dramatically. Process migration, the act of moving a running process from a highly loaded machine to a lightly loaded machine, could be used to support load balancing, parallel execution, reliability etc. This thesis identifies the problems past process migration facilities have had and determines the possible differing strategies that can be

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13

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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14

Shana'a, Adeeb William Mohammed. "Developing operating strategy for a semi-continuous production process." Thesis, Massachusetts Institute of Technology, 1994. http://hdl.handle.net/1721.1/34082.

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15

Sang, Fangjun Sang. "The Ripple Effect of Major Customer Litigation Risk on Suppliers’ Firm Valuation, Operating Performance, and Strategic Decisions." Kent State University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=kent1576790987634493.

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Zhang, Yinglei. "Net operating assets as a predictor for future stock returns an industry analysis /." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1116992225.

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Thesis (Ph. D.)--Ohio State University, 2005.<br>Title from first page of PDF file. Document formatted into pages; contains xi, 119 p.; also includes graphics (some col.) Includes bibliographical references (p. 112-119). Available online via OhioLINK's ETD Center

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Tzovas, Christos. "Accounting policy decisions of industrial firms operating in Greece : the case of depreciation." Thesis, University of Dundee, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.429760.

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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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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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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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21

Chittenden, Reece. "An investigation into the ability of non-IFRS earnings measures' to predict future operating cash flows for a sample of South African JSE listed companies." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29458.

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This study investigates whether or not non-IFRS earnings measures can predict future operating cash flows. Many companies consistently present non-IFRS earnings measures, being voluntarily disclosed earnings measures lacking in formal definition, in order to communicate a companies’ core or sustainable earnings. Prior research into the usefulness of non-IFRS earnings measures has shown mixed results around the measures’ ability to predict a company’s future stock returns. Furthermore, there is some evidence that non-IFRS earnings measures have been used opportunistically to report a more favou

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McLean, Lacey A. "An Examination of the Implications of the Exposure Draft "Leases" on Retail Corporations." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/250.

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The release of the Exposure Draft Leases by the Financial Accounting Standards Board in August 2010 has brought about much discussion regarding the proposed treatment for lease accounting. The changes proposed include the capitalization of operating leases by lessees, which are currently regarded as off-balance sheet financing. When the proposed changes take place, industries that have substantial off-balance sheet leases currently, such as the retail industry, will face significant adjustments for assets and liabilities, as well as changes in their income statement. This paper quantifies thes

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23

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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24

Le, Linh. "The Determinants and Consequences of Having a Chief Operating Officer." Thesis, University of North Texas, 2020. https://digital.library.unt.edu/ark:/67531/metadc1703395/.

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This study examines the determinant and consequences of having a chief operating officer (COO). Specifically, we investigate chief executive officer (CEO) related factors that affect the choice to employ a COO and look into the impact of having a COO on firm operational efficiency using a data envelopment analysis (DEA)-based measure. Although prior literature has extensively investigated the role of CEOs and chief finance officers (CFOs) on firm outcomes, few studies focus on the impact of COOs. Thus, this study explores characteristics associated with the likelihood that a firm will have a

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Avula, Vishnuvardhan. "Adapting Operating Systems to Embedded Manycores: Scheduling and Inter-Process Communication." Thesis, Uppsala universitet, Institutionen för informationsteknologi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-228288.

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The aim of this thesis is to adapt a bare minimum version of Enea’s OSE, a real-time operating system to Tilepro64, a 32-bit many-core processor. The tasks include mapping memory regions, context handling and interrupt management and building drivers for programmable interrupt controller and timer. Time-based scheduling on the Tilera port of OSE has been achieved. Furthermore, design proposals for improving inter-core data throughput in LINX for Linux have been suggested. The suggestions include using smart pointers and shared heaps as part of the user space thereby achieving a zero-copy mech

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Bautista, Rodríguez Abián. "Study of the Gasoline Direct Injection Process under Novel Operating Conditions." Doctoral thesis, Universitat Politècnica de València, 2021. http://hdl.handle.net/10251/167809.

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[ES] La inyección de combustible es, entre los temas de investigación de motores, una de las piezas críticas para obtener un motor eficiente. El papel es aún más significativo cuando se persigue una estrategia de inyección directa. La geometría interna y el movimiento de la aguja determinan el comportamiento del flujo del inyector, que se sabe que afecta enormemente al desarrollo externo del spray y, en última instancia, al rendimiento de la combustión dentro de la cámara. La conciencia sobre el cambio climático y los contaminantes ha ido creciendo, impulsando el esfuerzo en motores más limpio

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27

Vianna, Regina Ferreira. "Qualitative reasoning methodology for the generation of process plant operating procedures." Thesis, University of Leeds, 1995. http://etheses.whiterose.ac.uk/745/.

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The analysis of operating procedures in the early stages of design can lead to safer and higher performance plants. Qualitative reasoning techniques hold considerable promise in supporting generations of operating procedures, since they are able to describe possible trajectories of a system based on non-quantitative information and provide explanation about process behaviour in a way which gives insight into the underlying physical processes. Despite this potential, existing techniques still present limitations related to the tendency for generating non-real behaviour patterns and the inabilit

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Gonzalez, Rodriguez Alicia Adriana. "Multiscale modelling for optimal process operating windows in Friction Stir Welding." Thesis, University of Sheffield, 2014. http://etheses.whiterose.ac.uk/9619/.

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Soutter, James. "An integrated architecture for operating procedure synthesis." Thesis, Loughborough University, 1996. https://dspace.lboro.ac.uk/2134/7436.

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The task of creating the operating procedures for a processing plant is time consuming and requires the involvement of key members of the design team. As one of the consequences, the writing of operating procedures is often put off till the final stages of the design process. However, some operability problems will remain hidden in the design until the operating procedure is considered. These problems are expensive to fix because they require undoing some of the design decisions that have already been made. This thesis reports on research into the automatic creation of operating procedures, a

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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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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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Georgiou, George. "Corporate lobbying behaviour in the ASB standard-setting process." Thesis, University of Aberdeen, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322590.

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Park, Han-Up. "Changes in Operating Margins During a Sales Decline and Abnormal Returns." Diss., Temple University Libraries, 2017. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/464964.

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Business Administration/Accounting<br>Ph.D.<br>I examine the implications of changes in operating profit margins during a sales decline for future earnings and abnormal stock returns. When sales decrease, managers decide whether to cut slack resources. Managers who are optimistic about their future operations often retain slack resources in anticipation of resurging sales, thereby decreasing concurrent profitability. Conversely, managers who are pessimistic about their future operations typically reduce slack resources to gain efficiency, thereby increasing concurrent profitability. I find tha

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Banyi, Monica L. "An examination of the restatements of in-process research and development." Diss., The University of Arizona, 2004. http://hdl.handle.net/10150/290103.

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This paper uses several approaches to assess the impact of the Security and Exchange Commission's (SEC) scrutiny of firms' purchase accounting and in-process research and development write-offs during 1997 and 1998. Using hand collected data, I examine the characteristics of firms choosing to overstate IPR&D and the market's reaction to the restatement announcements. I discuss the motivations for overstating IPR&D and find evidence consistent with firms using IPR&D write-offs to improve future earnings. I use a partial observability probit model and determine that IPR&D overstatements are rela

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Holland-Burman, Alexander, Richard Widerståhl, and Lisa Axelberg. "Understanding the internationalization process of Swedish SMEs operating in international healthcare markets." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202629.

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The widespread and rapid internationalization of small to medium-sized enterprises (SMEs) in the healthcare sector is outpacing our efforts to understand the motives behind this phenomenon and the processes that propel it. This paper investigates the internationalization processes of Swedish SMEs that operate in the international healthcare markets. Based on interviews from five SMEs, the study seeks to understand why these SMEs internationalize, and how and in what way this internationalization process unfolds. By developing a conceptual model based on previous literature for SME internationa

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Chapman, Christopher Weeks. "The MANE process of generating continuous energy hot-operating temperature cross sections." Thesis, Georgia Institute of Technology, 2014. http://hdl.handle.net/1853/53037.

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MANE (MCNP ACE from NJOY & ENDF), a code for generating continuous energy cross sections at arbitrary temperatures, was created. Cross sections were evaluated using NJOY99 such that they would agree with the cross sections provided by MCNP5. The MANE cross sections were found to be in very good agreement with those provided by MCNP5 with some minor exceptions caused by round-off errors and some differences in the unresolved resonance region. Differences in the resonance region are caused by differences in the random number generator used to start the cross section calculations. The MANE cross

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Bietmann, Johan Christian. "Management accounting field lab - implementation of operating budgets for the hybrid organization semear bipp." Master's thesis, 2021. http://hdl.handle.net/10362/122609.

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This work project addresses a gap in the literature regarding the use of operating budgets asa management tool for hybrid organizations. The implementation of a management accounting system for Semear BIPP indicates that budgets are most effective when used for planning purposes rather than as a motivational tool. Hybrid organizations benefit from accurate cost standards which assist in assessing the profitability of their product sales and help estimate cash outflows. To balance the social and commercial aims of a hybrid organization, price variances need to be primarily analyzed

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Wang, Zheng. "Optimal Stopping and Switching Problems with Financial Applications." Thesis, 2016. https://doi.org/10.7916/D8VQ330D.

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This dissertation studies a collection of problems on trading assets and derivatives over finite and infinite horizons. In the first part, we analyze an optimal switching problem with transaction costs that involves an infinite sequence of trades. The investor's value functions and optimal timing strategies are derived when prices are driven by an exponential Ornstein-Uhlenbeck (XOU) or Cox-Ingersoll-Ross (CIR) process. We compare the findings to the results from the associated optimal double stopping problems and identify the conditions under which the double stopping and switching problems a

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Cockcroft, Darryl Clem. "Productivity accounting on an operating mine." Thesis, 1996. http://hdl.handle.net/10539/22834.

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A project report submitted to the faculty of Engineering, University of the Witwatersrand, in partial fulfillment of the requirement for the degree of master of science in engineering<br>Industry in South Africa, and in particular the mining industry is faced with unprecedented challenges to remain profitable. [Abbreviated Abstract. Open document to view full version]<br>AC2017

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Syu, Yuan-Jia, and 許元嘉. "Taiwan's Partnership Accounting Firm's Operating Performance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/w94egs.

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碩士<br>靜宜大學<br>會計學系<br>106<br>This study examines the operating performance on Taiwanese partner accounting firms. By the audit quality database of the Taiwan Economic Journal, a total of 2274 accounting firms were selected from 2005 to 2013.The translog income function is used to analyze the accounting firm's operating performance. The empirical results show that Taiwan’s partnership accounting firms generally still have economies of scale, recently. We also find that the productivity are continuous improvement exclude the impacts of the financial crisis and the adoption of IFRS. The marginal

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Fernandes, Teddy David da Silva. "A adoção da NCRF-PE: o caso da empresa Curioscorte - Corte para Confecção Unipessoal Lda." Master's thesis, 2013. http://hdl.handle.net/1822/25160.

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Relatório de estágio de mestrado em Contabilidade<br>A adoção do Sistema de Normalização Contabilística (SNC) representa um alinhamento do sistema contabilístico nacional às Diretivas e Regulamentos contabilísticos da União Europeia e uma adaptação das Normas Internacionais de Contabilidade e Normas Internacionais de Relato Financeiro às especificidades nacionais. Tal adoção resulta de um conjunto de pressões externas, decorrentes do processo de harmonização contabilística europeia, e internas, face às críticas de que o Plano Oficial de Contabilidade (POC) já era alvo. As Normas Contabi

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Мельник, Ю. В. "Удосконалення організації обліково-операційної роботи банку". Master's thesis, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76667.

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У роботі досліджено основні аспекти організації обліково-операційних процесів в банку. Внесено пропозиції щодо удосконалення структури облікової політики з врахуванням потреб зовнішніх і внутрішніх користувачів. Здійснена розробка системи рекомендацій щодо підвищення ефективності діяльності банку шляхом залучення новітніх технологій.

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HUI, CHEN MIN, and 陳敏慧. "Exploring the Value of Operating Strategy on Accounting Firms." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/3982r8.

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碩士<br>亞洲大學<br>EMBA高階經理碩士在職學位學程<br>107<br>The purpose of this paper is to explore the strategic nature of accounting firms' strategy for business operations. This paper examines business nature, customer type of the accounting firms based on the five-force analysis model, and explore the effect of market segmentation on operating performance of accounting firms. This study also explores the impact of new business models such as technology development and cloud computing on overall environment of accounting firms. To understand the competitive environment of accounting firms, this study analyze

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Hsu, Shang-te, and 徐尚德. "Operating System Supports for Process Checkpointing." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/31667550288686111032.

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博士<br>國立交通大學<br>資訊科學系<br>87<br>The amount of data being checkpointed determines the checkpoint latency and overhead. Previous studies suggest that using incremental checkpointing, main-memory checkpointing or copy-on-write checkpointing can reduce checkpoint overhead. All these techniques successfully improve checkpointing performance. However, in modern computing system, memory pages of the process could possibly be swapped out before checkpointing. Simply i

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Tucker, Karen Jane. "Asset recognitions and revaluations accompanying business combinations: Relations to future operating performance." 2002. https://scholarworks.umass.edu/dissertations/AAI3039398.

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This paper investigates the value relevance of fair value accounting for non-financial tangible and intangible assets in the United States by examining the association of asset recognitions and revaluations accompanying business combinations with future performance. Asset recognitions and revaluations are measured as components of acquisition premia generated in business combinations. Future performance is measured as subsequent-period changes in operating income and changes in operating cash flows. The paper addresses three related research questions. First, to what extent are the components

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Tseng, Chengcheng, and 曾政誠. "Application Of DEA In Analyzing An Accounting Firm’s Operating Performance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/37635069366136896339.

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碩士<br>靜宜大學<br>會計學系<br>100<br>This study takes 78 branches of a public accounting firm in Taiwan in 2008 as the research subject and quotes data envelopment analysis to measure the operating performances of business units of this public accounting firm to provide the reference and peers numbers for a public accounting firm’s managers in determining operation management. The result indicates that, in overall technical efficiency, the case accounting firm has many inefficient branches distinctly; the average overall technical efficiency of branches is 80.84% and the average pure technical efficie

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Hsu, Hsin-Tai, and 許信泰. "Are Taiwanese International Public Accounting Firms Superior in Operating Performance?" Thesis, 2012. http://ndltd.ncl.edu.tw/handle/52495305680786178118.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>100<br>This study investigates the operating performance of international and large public accounting firms in Taiwan during the whole period, BIG 6, BIG 5, and BIG 4 periods. Empirical data are from the 1989-2009 Survey Report of public accounting firms in Taiwan. We define operating performance as every CPA’s pre-tax income, profitability and productivity of public accounting firms. Main findings are as follows. Profitability of international public accounting firms is not better than that of large public accounting firms during BIG 5 period. However, every CPA’s

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楊淞偉. "Comparison of Management Accounting: Amoeba Operating and Theory of Constraints." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/jd3vzu.

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碩士<br>國立交通大學<br>管理學院工業工程與管理學程<br>105<br>The profit per hour is the uniform system which to evaluate the each department’s performance in the "Amoeba operating" that was originated from Kyocera Mr.Inamori san created. The enterprise is segmented many individual departments according to functional orientation and projects who is called "Amoeba". The amoeba leader is assigned in the each amoeba division for taking responsibility to work hard enough to grow up the value of profit per hour for themselves. Base on Kyocera’s uniqueness philosophy and accounting thinking as the core guideline: revenue

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