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Dissertations / Theses on the topic 'Accounting and reporting systems'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Vipoopinyo, Jarupa. "eXtensible business reporting language semantic error checking for accounting information systems." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/extensible-business-reporting-language-semantic-error-checking-for-accounting-information-systems(d92d189d-ac31-413a-8577-e5152b61e09e).html.

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The financial reporting world has recently faced a number of changes due to the impact of the Internet. Today, the revolution in business communication is accelerating and more data is being shared by a large number of participant users, aside from the company’s internal management, including: clients, business partners, financial market analysts, investors and government regulators. These changes have led to the development of eXtensible Business Reporting Language (XBRL), which is an opensource Internet-based financial reporting language. XBRL is an extension of eXtensible Markup Language (X

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Tavares, Jeffrey Louis. "Lessons learned from the 14-year systems development of the Marine Corps' Standard Accounting, Budgeting and Reporting System (SABRS)." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA281641.

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Thesis (M.S. in Information Technology Management) Naval Postgraduate School, March 1994.<br>Thesis advisor(s): James C. Emery, Nancy C. Roberts. "March 1994." Includes bibliographical references. Also available online.

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3

Koubková, Martina. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223254.

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The diploma thesis deals with the area of reporting in the company quick-mix k.s. In the introduction of the theoretical part I introduce the term and the meaning of reporting. Next I describe the current way of carrying out reports in this company. The aim of the thesis is to evaluate information resulting from the current way of presenting reports for the company management. The next aim is to make effective use of information relating to the proposed changes.

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Spivey, Charles C., and James M. Torres. "Analysis, design, and prototyping of accounting software for navy signal intelligence collection systems return on investment reporting." Thesis, Monterey, California. Naval Postgraduate School, 2010. http://hdl.handle.net/10945/5234.

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Approved for public release; distribution is unlimited<br>Prior research studies demonstrated a practical methodology for quantifying the return on investment (ROI) of Navy Cryptologic Carry-On Program (CCOP) signals intelligence (SIGINT) collection systems and a practical pathway for implementing a performance accounting system that generates these estimates. This research is a continuation of previous work on the requirements and design of an accounting software to provide return on investment (ROI) estimates for CCOP SIGINT collection systems. We follow the Unified Process, an iterative, in

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Bosnjak, Anna, Petter Booberg, and Anders Eriksson. "När rätt blir fel : En studie av förbudet mot progressiva avskrivningar och konsekvenserna för bostadsrättsföreningar." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-279970.

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In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Ba

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El-Essely, M. A. M. "The conceptual framework for financial accounting and reporting in the developing countries : empirical study of the unified accounting system in Egypt." Thesis, City University London, 1987. http://openaccess.city.ac.uk/8331/.

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In most developing countries there has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these countries have rushed to apply international accounting standards, also without considering their individual circumstances. The basic premise on which the research rests is that this situation can not be allowed to presist. There exists a critical need for a model for ident

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Martins, Cátia Filipa Alves. "The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10350.

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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>Accounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. In

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Hamilton-Jessop, Wesley Maurice. "Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system." Thesis, The University of Sydney, 2014. http://hdl.handle.net/2123/12294.

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This thesis examines the development of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate groups in 2002. The optional, but irrevocable, regime provides for the formation of a tax-consolidated group consisting of a head company and all qualifying subsidiary members. Utilising the 2010 annual reports of all ASX-listed entities, this thesis attempts to address three areas: the rationale behind the election date; the disclosures of tax-consolidated groups under the accounting stand

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Almeida, António Alexandre Rosado. "Práticas de contabilidade financeira." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/15242.

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Neste relatório descrevem-se e analisam-se as tarefas desenvolvidas no âmbito do estágio efectuado na sociedade Dianaconta, Contabilidade e Consultoria Fiscal, Lda., de Dezembro de 2009 a Agosto de 2010. Foram desenvolvidas diversas tarefas, desde a organização de documentos até ao envio das declarações fiscais. No âmbito do estágio e uma vez que coincidiu com o primeiro ano de aplicação do Sistema de Normalização Contabilística surgiu a oportunidade de analisar o impacto do novo normativo nas demonstrações financeiras de uma pequena entidade. No final do estágio concluiu-se que este foi basta

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Ovsyuk, Nina Vasylivna, and Maria Vadimovna Rozhenko. "Features of accounting reflection of non-state pension insurance." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53939.

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1. Про недержавне пенсійне забезпечення : Закон України від 09.07.2003 р. № 1057-IV : станом на 1 лип. 2021 р. URL: https://zakon.rada.gov.ua/laws/show/1057-15 (дата звернення: 04.10.2021). 2. Тартасюк С. Топ-10 недержавних пенсійних фондів: довіряти чи ризикувати. Upinvest - компанія з управління активами. URL: https://upinvest.ua/news/all/top-10-negosudarstvennykh-pensionnykh-fondov- doveryat-ili-riskovat. 3. Задорожній О. Недержавні пенсійні фонди: податковий облік. Вісник. Офіційно про податки. URL: http://www.visnuk.com.ua/ua/pubs/id/3508. 4. Цибульник М. О

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O'Brien, Patricia Ann, and patricia o'brien@rmit edu au. "COncepts and costs for the maintenance of productive capacity: a study of the measurement and reporting of soil quality." RMIT University. Accounting and Law, 1999. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20040930.170346.

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This thesis studies the role accounting plays in the monitoring and reporting of soil quality in one sector of the agricultural industry, broadacre farming. A survey was conducted with broadacre farmers in the Loddon Catchment, Victoria, Australia. The primary aim was to determine the effectiveness accounting plays in providing information to decision makers relative to the productive capacity in soil quality and not just on profits. The capital asset in this study was defined as soil quality. Soils and soil quality in particular, are major elements in determining land value. The concern

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Гиренко, І. С. "Основні проблеми застосування МСФЗ в Україні". Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/38762.

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Необхідність впровадження Міжнародних стандартів фінансової звітності (далі – МСФЗ) в практику бухгалтерського обліку підприємств України обумовлена переходом економіки країни на ринковий механізм господарювання та інтеграцією в світову спільноту.

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Anderson, Lakin. "Measuring Sustainable Cities: An approach for assessing municipal-level sustainability indicator systems in Sweden." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-209524.

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It is now common for managers, strategists, planners and citizens at municipality level to use sustainable development indicators (SDI) to help them work towards sustainable development. SDI constitute an information system for monitoring, reporting and decision-making which in theory should help us decide how to intervene in natural, economic, social and political systems for a better, more sustainable future. But not all indicator systems are created equal. Some are better tools than others when it comes to helping cities and municipalities in their work, and thousands of municipalities use

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Вэй, В., та W. Wei. "Актуальные проблемы представления бухгалтерской (финансовой) отчетности в соответствии с МСФО в России и Китае : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91883.

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Процесс реформирования системы бухгалтерского учета в Китае и России относительно сложен. В процессе реформы бухгалтерского учета в обеих странах исходная система учета не может удовлетворять требованиям экономического развития в связи с изменением национальной системы управления экономикой. Так как Россия и Китай активно участвуют в мировой торговле, то они должны применять единый с другими странами язык финансовой отчетности. В деле гармонизации национальных учетных стандартов развитие МФСО является одним из наиболее важных процессов. Мировые стандарты уже внедряются в российские и китайские

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Цуканова, В. О. "Теоретичні основи і практичний досвід обліку та аудиту основних засобів (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tsukanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та аудиту основних засобів, організація обліку та внутрішнього контролю основних засобів на КП «Теплопостачання міста Одеси», визначено напрями їх удосконалення. Проаналізовано національні та міжнародні стандарти щодо обліку основних засобів, особливості обліку операцій з основними засобами, їх документальне оформлення, основні показники діяльності та ефективність використання основних засобів на КП «Теплопостачання міста Одеси». Запропоновано за

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Moretto, Edoardo <1993&gt. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.

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In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into

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Kotyk, Viktoriia, and Вікторія Романівна Котик. "Accounting and reporting of the small businesses." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/50101.

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1. Pro rozvytok ta derzhavnu pidtrymku maloho i serednoho pidpryiemnytstva v Ukraini: Zakon Ukrainy vid 22.03.2012 № 4618-VI [On Development and State Support of Small and Medium Business in Ukraine: Law of Ukraine of March 22, 2012 No. 4618-VI]. zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/4618-17 (accessed 10 April 2020) [in Ukrainian]. 2. Liutyi, I.O., & Romaniuk, M.V. (2007). Problemy ta perspektyvy sproshchenoi systemy opodatkuvannia subiektiv maloho pidpryiemnytstva v Ukraini [Problems and prospects of a simplified tax system for small business entities in Ukra

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Сюе, Ц., та J. Xue. "Сравнение учетно-аналитических методов формирования показателей предприятий России и Китая : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91884.

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Актуальность темы исследования связана с тем, что в последние годы непрерывная оптимизация и совершенствование финансовой системы приобретает все большее значение при анализе финансовой отчетности в области корпоративного управления финансами. Анализ финансовой отчетности оказывает глубокое влияние на направление бизнеса, развитие и принятие решений компании. Указанный анализ может отражать преимущества и недостатки бизнес-операций и статус корпоративных прибылей, кроме того, он может напрямую влиять на принятие решений заинтересованными сторонами, такими как корпоративные инвесторы и кредитор

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Aboud, Ahmed. "Segmental reporting after IFRS8 EU evidence." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=225824.

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Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementa

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Dočekalová, Hana. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224550.

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The diploma thesis deals with issues concerning reporting in the current business environment in a particular company. In the first chapter you can find theoretical knowledge regarding reporting. The second part focuses on an analysis of the current situation in reporting in a selected company. In the last part of the diploma thesis recommendations supporting further potential development of reporting in the selected company on the base of the analysis will be proposed.

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Mohamed, Nafsiah. "Privatisation of Malaysian telecommunications accounting and reporting change /." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=59680.

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Huang, Ching Choo. "Accounting for intellectual capital : internal and external reporting." Thesis, University of the West of England, Bristol, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438779.

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Frantz, Pascal. "Discretionary accounting choices : an information perspective." Thesis, London Business School (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.319344.

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Hemus, Christopher David. "Segmental reporting disclosures in South Africa : requirements versus needs." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/15971.

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Bibliography: pages 129-140.<br>Segmental reporting (breaking down information in financial statements between different business activities and different geographical areas) is mandatory for certain companies in South Africa in terms of the disclosure requirements of AC 115. Such requirements are similar to those contained in other international accounting statements and include the disclosure of turnover, total assets, and operating profit for each industry and geographical segment within which a company operates. The users of financial statements need segmental information to assess the ris

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LUO, Wei. "Determinants and implications of audit reporting lags in China." Digital Commons @ Lingnan University, 2012. https://commons.ln.edu.hk/acct_etd/15.

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Timeliness is an essential attribute of corporate financial reporting as it affects the usefulness of information made available to external investors. The recognition that the length of audit is the single most important determinant influencing the timeliness of earnings announcements has motivated investigations on audit reporting lags in different countries. Nevertheless, there is a lack of research on this issue in China where the institutional environment for accounting and auditing practices is different from that of other countries. The growing interest in the Chinese stock market from

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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes

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Shimko, James William. "Integration of Sustainability Reporting at an Academic Institution." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2581.

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Leaders at nonprofit academic institutions are following the global business trend of embracing sustainability initiatives for positive social change; however, there has been slow growth in sustainability reporting among academic institutions. The purpose of this study was to explore the strategies and processes necessary for leaders and managers to integrate sustainability reporting into the reporting cycle for a nonprofit higher education institution. I conducted a single case study of a nonprofit academic institution that utilized sustainability reporting. The study sample consisted of 4 le

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Cinkaničová, Martina. "Reporting v spoločnosti BSH domácí spotřebiče s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113092.

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Diploma thesis is focused on reporting process in the sale company BSH domácí spotřebiče s.r.o. In the beginning it explains differences between management, financial and tax accounting. There is the aim to emphasize the importance of management accounting in the broader sense, in the process of strategic, tactic and operative cost controlling. The source of information for cost accounting is controlling. Controller, in retrospect to content of diploma thesis, intermediate the results through reporting. Goal of my diploma thesis is to familiarize reader with reporting in leading international

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Staunton, J. J. "Exiting intellectual grooves in the reporting of liabilities : an analysis of the reporting of liabilities under Chambers' continuously contemporary accounting." Phd thesis, Faculty of Economics and Business, 2006. http://hdl.handle.net/2123/7079.

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Barrieault, Robert C., and Douglas O. Moses. "Financial accounting concepts and DoN/DoD financial reporting practice." Thesis, Monterey, California: Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24170.

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Koliesnichenko, Anastasiia. "EBIT and EBITDA measures in company accounting and reporting." Thesis, Центр фінансово-економічних наукових досліджень, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/35567.

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Considering the role and applicability of such profitability indicators in the national accounting system as profit before taxes and interest, as well as deduction of depreciation, indicates the lack of widespread practical significance of these values. However, the specifics of calculating ebit and ebitda according to IFRS-accounts demonsrate the relevance of studying these economic figures in the theoretical and applied aspects within the context of the application of international accounting standards. EBIT and EBITDA figures came to the national microeconomics from the norms of the world

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Petruska, Karin A. "Accounting Conservatism, Cost of Capital, and Fraudulent Financial Reporting." Kent State University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=kent1214829860.

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Ploybut, Sutthirat. "Financial reporting by small and medium enterprises in Thailand." Thesis, University of Portsmouth, 2012. https://researchportal.port.ac.uk/portal/en/theses/financial-reporting-by-small-and-medium-enterprises-in-thailand(e3301103-2044-412e-94a6-9d76c5e727d9).html.

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The increasing complexity of financial reporting requirements, especially accounting standards, leads many countries to consider moving to simpler reporting requirements for small and medium enterprises (SMEs) in order to reduce reporting burdens. In response to such concern, the International Accounting Standards Board (IASB) also released the IFRS for SMEs, an international accounting standard intended for SMEs worldwide. In Thailand, SMEs are required by law to prepare and publish general purpose financial statements for statutory reporting, but the Thai financial reporting framework is com

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Ewers, Robin B. "Enterprise Risk Management in Responsible Financial Reporting." Thesis, Walden University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10637579.

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<p> Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for st

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Abdul-Rahim, Hassan M. "An Analysis of Corporate Accounting and Reporting Practices in Bahrain." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278500/.

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The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western fina

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Maguire, William Alexander Arthurs. "The impact on share prices of reporting financial targets and constraints." Doctoral thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/17236.

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Bibliography: pages 261-272.<br>This thesis examines the impact on share prices of voluntary reporting of financial targets and constraints, particularly the target rate of return, target dividend payout ratio and target debt ratio. Hypotheses developed about of this reporting are that a positive impact on in estimation risk the potential share price impact there will be share prices through a reduction an increase in the dispersion of share price changes owing to a revision of expectations a positive impact on share prices owing to a signalling effect. The hypotheses are tested by examining s

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Miller, Lisa C. "IS THE UNITED STATES READY TO WORK WITH THE GLOBAL FINANCIAL REPORTING LANGUAGE?" Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338478422.

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Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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Irish, Ryan P. "Baby GAAP, A Creditor's Solution to Financial Reporting." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/626.

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The purpose of this paper is to explore problems in current GAAP, including earnings management and illogical accounting practices. The paper then looks at proposed solutions to these problems, but shows how, from a creditor's perspective, these solutions fall short. My conclusion is that by creating two sets of GAAP, one for large publicly traded companies and one for smaller privately held companies, financial statements will be more representationally faithful for the creditors utilizing the financial statements.

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O'Dwyer, Brendan G. "Corporate social reporting in the Republic of Ireland." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.342903.

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JIANG, Jin. "The influence of banks on auditor choice and auditor reporting in Japan." Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/acct_etd/8.

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Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main b

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Rich, Kevin T. "Audit committee accounting expertise and changes in financial reporting quality." Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10238.

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Jutkiewicz, Anna. "Worldwide accounting diversity and the need for common reporting standards /." Staten Island, N.Y. : [s.n.], 2007. http://library.wagner.edu/theses/business/2007/thesis_bus_2007_jutki_world.pdf.

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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.

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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial

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Lotter, Willem Adriaan. "The role of the cash basis in limited purpose financial reporting." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/26146.

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The strictly regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the speciﬁc information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that owner-managed entities have different ﬁnancial reporting priorities than their publicly accountable counterparts. This difference in ﬁnancial reporting priorities calls for rethinking at the most fundamental level of ﬁnancial reporting, i.e. accrual versus cash-basis financial reporting. This implies t

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Griffith, Kevin. "Corporate social reporting in South Africa : a test of legitimacy theory." Master's thesis, University of Cape Town, 2002. http://hdl.handle.net/11427/5634.

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Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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<p> The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructu

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Liu, Siming. "Accounting quality across different groups of firms under differential reporting framework : UK evidence." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8225.

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Motivation: The IASB and the UK ASB have adopted different financial reporting rules for different classes of company. The IASB have IFRS and IFRS for SMEs. In the UK, currently companies follow IFRS (for public companies), UK GAAP (for medium-sized companies) or FRSSE (for small companies). Furthermore, some companies are exempt from audit. It is difficult to evaluate the efficacy of this approach to regulation since the ASB (and IASB) do not specify what consequences should follow. Do they expect public companies have higher accounting quality than medium and small companies? Or do they expe

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Aisbitt, Sally. "The harmonisation of financial reporting in the Nordic countries." Thesis, University of Reading, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324997.

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