Academic literature on the topic 'Accounting. Management. Finance'

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Dissertations / Theses on the topic "Accounting. Management. Finance"

1

Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.

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This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to managem
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2

Lorenz, Angela. "Contemporary management accounting in the UK service sector." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/4260/.

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This study demonstrates an original contribution to knowledge by providing a deeper understanding of management accounting practices in the context of service organisations. It explores a number of traditional and contemporary tools and their relationship to service organisations. The study focuses on the extent to which both traditional and contemporary tools are utilised in practice and also the underlying reasons why some tools become embedded in practice and the barriers and enablers of management accounting change in a service sector context. The study is explanatory in nature and uses a
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3

Möllenhoff, Steffen [Verfasser]. "Three Papers in Empirical Finance and Accounting / Steffen Möllenhoff." Wuppertal : Universitätsbibliothek Wuppertal, 2021. http://d-nb.info/1228010358/34.

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4

Mohamed, Abeer Abdulmoniem. "A proposed strategic management accounting model for profitability : an empirical study." Thesis, University of Gloucestershire, 2010. http://eprints.glos.ac.uk/3238/.

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This thesis concerns strategic profitability management. The emergence of strategic management accounting has created a growing need for companies to discover the key factors that affect profitability and then to understand how these factors should be managed. To fulfil strategic management accounting requirements necessitates the use of appropriate strategic management accounting techniques. However, the traditional profitability system is inappropriate to meet the task. In addition, there has also been a lack of attention paid by researchers to the study of the integration between the most i
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5

Lari, Dashtbayaz Mahmoud. "Cash flow accounting and the cost of debt." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7028/.

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The aim of this study is to examine why firms may manipulate not just their earnings but also their cash flows, and to investigate the effects of this behaviour in debt markets with respect to the cost of debt. This research addresses current concerns about accounting rules (both GAAP and IFRS) which allow companies discretion in the presentation of their operating cash flow in financial statements. Using a sample of 8,684 UK and 23,935 USA firm-years from 1998 to 2010, the reported operating cash flow is decomposed into two components, unmanaged and managed, in order to examine the associatio
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Kayed, Metwally Ahmed El-Sayed. "Accounting regulation in Egypt in relation to western influence." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3112.

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7

Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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<p> This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones&rsquo; work and Schippers&rsquo; work. The firms&rsquo; managers should fulfil agency theory when they made reporting decisions, and they should act in the investors&rsquo; best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported m
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8

Weiss, Susan F. "Implications of Executive Succession Upon Financial Risk and Performance." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/958.

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Executive replacements have historically created fluctuations in the market value of a company and precipitated inappropriate investor reaction. However, the direction and statistical significance of relationships between executive turnover, market value, financial risk, and investor reaction among a census of highly performing firms was previously unexplored. The purpose of this study was to determine the extent of the relationship between CEO turnover and indicators of company performance. Theoretical foundation for this study was the efficient markets hypothesis. Hypotheses tests were desig
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9

Pan, Lee-Hsien. "Two essays on dividend policy, managerial compensation, and corporate governance." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

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10

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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