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1
Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.
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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.
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Hartmann, Berit. "Bridging the GAAP? : IFRS in accounting practice." Doctoral thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23148.
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This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. Drawing on actor-network theory, this study moves away from a priori distinctions, following the construction and mobilization of accounting numbers across institutionalized boundaries within and around the organization. The empirical investigation took place in a large, worldwide active media group that is listed on a European stock exchange. The group is a particular interesting setting because of its diverse business structure and its German code-law accounting roots. Business combinations are a major growth factor within the industry and a high degree of decentralization in the organization placed responsibility for investment decisions at low hierarchical levels. Goodwill accounting and impairment testing were therefore highly significant calculative practices in the group. The study finds that the constitutive role of the financial reporting standards in the organization both solves tensions and dilemmas around the number and creates new ones when crucial interests are lost in translation. These tensions and dilemmas arise between the aim of standardization and closure for the construction of a legitimate value of the future, and the aim to mobilize numbers in order to motivate and create value for a future. Originally intended for the financial representation of organizational substance and performance, the standards become associated with operations management activities, helping to create the faithful records that sum up the organization. This interrelation helps to close concern around the representation of the future in a ‘fair’ value by distributing the calculative practices over a wide network of actors spanning inside and outside the organization. However, the relationship also forces a connection between calculations and ambitions that otherwise would have preferred to stay separate. This thesis offers a new perspective on IFRS implementation by emphasizing organizational activities. Through a focus on integration and the link between financial and management accounting, the ‘implementation problems’ highlighted in previous literature gain a refined theorization. When taking organizational practice seriously, integration becomes a process that may find temporal stability but will never be final. In the process, conflicts might be solved but new dilemmas will arise. In turn, concepts like decision usefulness, comparability and earnings management cannot exist in a stable form but are rather constructed in networks that disregard commonly assumed boundaries inside and around the organization.
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Lim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.
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Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of study by Knights and Morgan (1990,1991,1995)) is historically contingent upon practices of accounting. I take up this task of inaugurating the study of accounting practice and strategy discourse, from strategy to accounting, to develop a new perspective of how their interaction takes place. This gives birth to a re-reading of the strategy (and accounting) literatures, from the direction of a constitutive notion of accounting practices. In particular, the processual and critical schools of strategy are found to promote conventional notions of accounting as mirror, as secondary and passive practice, which circulate beneath the usual level of visibility. Building on this emergent approach, a post- Foucauldian theory of practices is outlined from a methodological viewpoint. This approach does not begin from such general categories as 'the individual', 'the social' or 'the economic', and thereby does not follow conventional understandings of 'doing ethnography'. The inquiry is empirically situated within the context of a longitudinal investigation (1997-2000) into the U. K. based part of a global telecommunications company, Teleco. I discover complex interactions between accounting practices and the workings of strategy, both as presence and absence. There is a partial presence of strategy even within the most 'strategic' parts of Teleco, in conjunction with a growing absence within those parts most distant from 'the strategy'. Despite this, or perhaps because of this, the spread of accounting and accounting based-practices rolls on, albeit in a non-uniform way. This brings forth the possibility of a strategic accounting, one whose practices are perhaps most visibly internalised and effected on my very self, thus adding weight to the rejection within this thesis of the metaphysical categories of either 'strategy' or 'accounting.
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Sundström, Andreas. "Representing Performance | Performing Representation : Ontology in accounting practice." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-119958.
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Social studies of accounting have drawn attention to the dubious role of accounting as a representational link between organizational realities and action. Based on five years immersion with performance management and board work in a theatre company, this thesis inquires into the ontological significance of accounting practices. The study takes a praxiographic approach, which emphasizes action and relocates questions of representation towards the practices in which representations are mobilized. The research questions refer specifically to ontological work related to commensurability and distance in accounting practices. Four papers attend to the manners in which the organizational performance of the theatre company is represented in different situations of managing, governing and reporting. The papers demonstrate and analyse different examples of ontological work involved in achieving (or retracting) representational links. In conclusion, the thesis places the organizing of ontological tensions – especially the tension between singular accounting representations and multiple organizational realities – at the core of accounting representation practices. The thesis thus contributes to practical, theoretical and philosophical discussions on the links between accounting practices, accounts and reality.<br><p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 2: Manuscript. Paper 3: Manuscript. Paper 4: Manuscript.</p>
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Wolfe, Simon St John. "An economic analysis of financial institutions' accounting practice." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.
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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.
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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations<br>This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations
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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.
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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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Sangster, Alan. "Changing practice in accounting education : experimentation, innovation, and encouragement." Thesis, University of South Wales, 2008. https://pure.southwales.ac.uk/en/studentthesis/changing-practice-in-accounting-education(9efdcc45-b99f-4d5d-8f4e-dc81be1186eb).html.
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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless teacher to someone who was passionately interested in developing the abilities of my students and motivated in both my teaching and research to convert them into lifelong learners. This is followed by a discussion of each of the eleven publications included in this thesis. Beneath the umbrella of the overall theme of encouraging students to "learn how to learn", these publications are organised into two themes [The Use of IT in Teaching and Learning; and, Using Accounting History to Increase the Relevance of Topics to Students] and a number of sub-themes. Together, these publications represent significant contributions to knowledge. These include: • being the first author in accounting education to demonstrate that asking students to prepare flowcharts of the rules in rule-based topics such as accounting standards may improve their performance in assessments; • the first review of the use of IT in accounting education to focus upon the adoption of computer based instruction; • the first paper (and the only one that I am aware of) that considers whether or not using computer based instruction as an additional, non-integrated into the course resource is a worthwhile use of resources; • the first paper I am aware of that presented data that supported the view that computer based instruction could replace lecturers with no impact on performance of the students; • the first paper published to foresee the impact World Wide Web may have upon accounting education and research; • the first time I am aware of anyone presenting results of a teaching innovation that involved use of the web where students were successfully guided outside their comfort zones; • the first paper to ever present an overview of how the World Wide Web was being used globally in accounting and finance education; • the first paper I know of that presented a case study of learning and assessment that showed that student performance on objective tests had a strong positive correlation with their performance on traditional written examinations and demonstrated that objective tests could guide student learning to the extent that they appeared to have directly impacted students' deeper understanding of their subjects; • the first paper to use a modern day learning materials developmental model to demonstrate that the bookkeeping treatise of Luca Pacioli published in 1494 was as carefully written as today's textbooks. My contribution to knowledge is then summarised and the number of citations of each publication according to Google Advanced Scholar is given, including the date of the latest citation. This is then followed by a list of all my publications. Signed letters from my co-authors confirming my involvement in joint authored work are presented, followed by a list of the eleven publications included in the thesis. Finally, all eleven publications are presented.
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Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.
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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower likelihood of recommending that their clients invest in the company in the task, and (3) financial analysts who ranked reliability (relevance) as a more important information quality would be less (more) likely to recommend that their clients buy the stock represented in the case because the treatment of human resources on the financial statements violated GAAP (was more current-oriented) as compared to analysts who ranked reliability (relevance) as being lower (higher) in importance. Analysts receiving financial statements with accounting treatments of human resource costs that violated GAAP judged such information as less reliable and were also less likely to recommend that their clients buy the stock in the task than analysts receiving financial statements that conformed to GAAP. Also, analysts who perceived reliability as a more important information quality reacted more negatively to a replacement cost approach to accounting for human resources than participants who perceived reliability as being less important. A potential confounding explanation of the results is the varied language used in the audit opinions included with the treatment financial statements. Whether explained by the audit opinion language or the actual differences contained in the financial statements, the results suggest that an important user group, financial analysts, may be subject to the aura of objectivity suggested by Porter in 1995.
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Khawaji, Mohammad. "Accounting, strategzing and supply chain : a social practice approach." Thesis, University of Sheffield, 2014. http://etheses.whiterose.ac.uk/6796/.
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Bernard, Bryce A. "The Effect of Computer-Based Accounting Practice Sets on The Achievement of Introductory College Accounting Students." NSUWorks, 2002. http://nsuworks.nova.edu/gscis_etd/409.
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The purpose of this study was to measure the effectiveness of using a computer-based practice set to teach college students who are enrolled in an introductory accounting course the process, procedures, and records, that are used in an accounting system. The study addressed the ongoing concern of accounting educators about the effectiveness of using computer-based accounting practice sets by comparing test results for a group of students enrolled in a lower division accounting principles course. The course was structured with a common lecture component and two accounting lab sections. Students in one lab section completed a manual accounting practice set and students in the other lab section completed a computer-based accounting practice set. All students were pretested at the beginning of the semester and post-tested at the end of the semester. The results of this study indicate that difference in treatment had no significant impact on post-test scores
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McCarthy, Maureen H. "Accounting for corporate tax losses: a survey of corporate practice." Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/227026/1/T%28BS%29%2063_McCarthy_1993.pdf.
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The objective of the study is to empirically examine the recognition or nonrecognition
of the asset, Future Income Tax Benefit (FITS), fn companies where
carryforward tax losses exist.
The study sought evidence as to whether the recognition/non-recognition of FITS
may be explained through the economic consequences of accounting policy
choice. As the recognition of FITS, is reliant on the application of the AASB 1020
asset recognition criterion of "virtual certainty", an examination of the numerical
equivalents (ie. percentages), corporate group accountants associate with the asset
recognition criteria was also undertaken. The recognition/non-recognition of FITS
was examined subject to the allocation of numerical equivalents to the asset
recognition criteria. Finally, the study made a comparison of the numerical
equivalents corporate group accountants allocated to asset recognition criteria of
"beyond any reasonable doubt" and "virtual certainty".
Partial support was found for the hypotheses reliant on economic consequences
theories to explain the · choice of accounting procedure. The existence of
management compensation plans (with payment linked to reported earnings) and a
higher average total long-term liabilities to shareholder's equity ratio for companies
were identified in companies which recognised FITS, where corporate tax losses
existed. However, a lower ratio for the statutory restriction on dividends, and larger
average total assets balance were also identified for firms which recognised FITS.
For companies which recognised FITS, the numerical equivalents corporate group
accountants allocated to the asset recognition criteria of "beyond any reasonable
doubt" and "virtual certainty" were not as high as the percentages allocated by
corporate group accountants of companies which did not recognise FITS, where
corporate tax losses existed.
The comparison of the numerical equivalents for each asset recognition criteria,
identified that a higher numerical equivalent was allocated to the criterion of "virtual
certainty" compared to "beyond any reasonable doubt". This is consistent with the
findings of prior studies by Patel (1991) and Houghton and Walawaski (1992).
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Vakalfotis, Nikolaos K. "The impact of enterprise systems on management accounting practice and on the role of the management accountant." Thesis, Ulster University, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.686442.
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Recent advances in the corporate use of information systems, commonly referred to as enterprise systems (ES), they have been shown to have varied impacts on the management accounting function across organisations. Enterprise resource planning systems represent the primary ES form, but ES often consist of supplementary systems, such as business intelligence systems. Although a considerable body of research has been devoted to examining the impact that ES have on management accounting practice and the management accountant's role, there still remains a limited understanding of the explanatory variables of those impacts (e.g. under what circumstances can ES facilitate the adoption of advanced management accounting techniques and the execution of advanced tasks by the management accountant?). This thesis addresses this gap in the literature. To this end, the critical realism (CR) philosophy has been adopted. From an ontological perspective, CR research begins with some accepted phenomenon and attempts to identify what the circumstances must be like for this phenomenon to occur. From a methodological perspective, CR research endorses the application of mixed research methods, both quantitative and qualitative, which should be underpinned by pertinent theoretical approaches. This research project consists of three main research phases which incorporate one quantitative and two qualitative studies. In the first phase, a review of the related literature was undertaken in order to obtain insights regarding possible explanatory variables of the impact that ES have on the management accounting function. In the second phase, these insights were organised into pertinent measurable constructs by drawing on the unified theory of acceptance and use of technology, resulting to the development of a conceptual model of causal relationships which was then empirically examined via a survey of large and medium-sized organisations operating in Greece. Finally, based on sociomaterial theory, case studies were conducted in phase 3 of the research project.
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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.
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Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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El-Basri, M. E. "Assessing recent changes in accounting and auditing practice in the Sudan." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.380882.
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Taran, V., and M. I. Skrypnyk. "Organizational aspects of strategic managerial accounting with consideration of international practice." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2227.
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Rapley, Timothy John. "Accounting for recreational drug use : the lived practice of qualitative interviews." Thesis, Goldsmiths College (University of London), 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271518.
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Al, Asimi Sabrina Maghrab Rashid. "Power, rewards, and management accounting practice : evidence from an Omani packaging organisation." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/29595.
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The purpose of this study is to examine how broad changes in the global business environment, in general, and developments in the Omani business environment, more specifically, are impacting upon the management accounting practices (MAPs) that are used by non-oil-related Omani manufacturing companies (NOROMC). The importance of NOROMC in Oman has increased over the last three decades, as the country's leaders strategically shift away from over-dependence on revenues generated by oil-related manufacturing companies. The research in this thesis is qualitative, and it is informed by complementary socio-political theoretical frameworks - including Burns and Scapens (2000) conceptualisation of management accounting (MA, hereafter) change using institutional theory, and Hardy’s (1996) notion of power and political mobilisation. The empirical work comprises an in-depth case study, but is also preceded by a survey and follow-up interviews that have more generally explored the management accounting practices adopted by NOROMCs. First, the survey results, reinforced also by the follow-up interviews, have indicated that a majority of NOROMCs adopt traditional MAPs, rather than more contemporary MAPs. The most frequently cited reasons for the non-adoption of contemporary MAPs included: lack of affordability, incomplete knowledge, and a perception of relative efficiency in traditional MAPs. However, in terms of those companies which did adopt newer MAPs, the most common response in relation to what drives the adoption of newer MAPs, included: compliance with parent company requirements and regulations, and, more generally, the changing business environment. Having attained these results from the survey and follow-up interviews, it was felt that there was insufficient detail and understanding of the processes of new MAPs’ (non-) adoption. A case study was therefore also undertaken, to provide useful and in-depth understanding. This case study provides new insight into the process of the (non-) adoption of contemporary MAPs in NOROMCs which, in turn, supplements, but also extends, previous research, which is mostly based on questionnaire-style methods. The case study also reveals complexity in employee resistance, and highlights some of the cultural nuances that are related to the Omani setting. This thesis was undertaken in the context of recent calls for further research into MA as a changing process in emerging economies (Hopper et al., 2009). As far as the author is aware, this investigation is the first of its kind to be conducted in Oman, hence it should instantly contribute to the development of knowledge in this important area.
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Hartwig, Fredrik. "Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180072.
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This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. The overarching research question posed in this thesis is: “What capital budgeting and accounting choices are made by top management in practice, and how can these choices be explained?”. The thesis consists of four papers that address this issue. The first two papers focused on capital budgeting choices. Findings emphasised that the use of sophisticated capital budgeting and cost of capital estimation methods such as NPV and CAPM was widespread in Swedish listed companies. However, also unsophisticated accounting based methods were employed. Overall, findings suggested that Swedish companies used capital budgeting and cost of capital estimation techniques less often than did U.S./continental European companies. Other interesting findings were changes over time. Over time, the use of sophisticated methods increased and the use of unsophisticated methods decreased. This indicated a closing of the theory-practice gap. Finally, size was generally positively related to more extensive use of methods. The last two papers focused on accounting choices. Findings showed that non-preparers supported amortisation of goodwill to a greater extent than did preparers. Preparers instead supported the goodwill impairment-only approach. It was suggested that economic consequences could explain why preparers supported the goodwill impairment-only approach. When the impairment-only approach subsequently was introduced by the International Accounting Standards Board (IASB), Swedish and Dutch preparers however only disclosed slightly more than 60% of the assumptions underlying the impairment test, after three years of learning. Moreover, findings showed that the level of compliance with the IASB’s disclosure requirements was associated with industry; financials were less compliant than were non-financials. Findings also showed that Swedish and Dutch companies were more compliant in 2008 than they were in 2005, which suggested learning over time. Finally, in 2005 the disclosure compliance level was higher in Sweden than in the Netherlands. Three years later, 2008, the difference was eliminated, thus indicating convergence.
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Hegazy, Sarah. "Exploring the forensic accounting practice in the UK : evidence from the profession." Thesis, Middlesex University, 2015. http://eprints.mdx.ac.uk/18869/.
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Since the recent accounting scandals, policy makers and regulators have been developing strict measures coupled with continuous improvements in corporate governance practices to protect the economy from corruption and fraudulent acts. Forensic accounting has emerged in an effort to detect and prevent these financial crimes. This research focuses on investigating the practice of forensic accounting in the UK and the role of the accounting profession in the professionalisation of forensic accounting. Drawing from Abbott’s (1988) thesis of a system of professions, the study sets out to examine the problem that has initiated the need for this professional work; how the accounting profession’s subjective interpretation of this problem has impacted their legitimation of the forensic accounting practice; the professional work that the accounting profession has managed to legitimise through such subjective interpretation; the abstract and professional knowledge needed to legitimise, strengthen and extend the accounting profession’s expertise into new jurisdictions of the forensic accounting practice; and the regulatory role to protect the boundaries of professional work from competitors; and, the internal and external disturbances that have shaped the forensic accounting practice. Those disturbances result in professional rivalry, competition and eventual jurisdictional settlement, areas also investigated in this study. Although recent studies in the field of forensic accounting have focused on issues relating to the emergence of its practice, much literature remains silent with respect to the role of the accounting profession in the professionalisation process of forensic accounting, which has lead to the emergence and recent boom of this area of expertise. Furthermore, the role of social actors such as the big four accounting firms in the professionalisation process is invisible in the accounting literature. This is because very little mainstream accounting research focuses on the social construction of the accounting practice. Therefore, the contribution of this study is two-fold. First, it adds to the rare forensic accounting literature by providing in-depth account of the features and functions of forensic accounting. Second, it provides empirical evidence on the role of the accounting profession in the professionalisation process of forensic accounting. The author has, therefore, employed an interpretive approach that considers the political and social factors influencing the current outlook of the forensic accounting practice. A multiple case study design was employed, where three subjects of investigation were chosen, namely Big Four firms, specialist forensic investigative firms, and accounting professional bodies. Employing a mix of qualitative and quantitative approaches; interviews, documentation analysis and postal-survey questionnaires were chosen as the appropriate methods for an in-depth investigation of the development of forensic accounting. The findings of this study highlight that forensic accounting professionalisation has been greatly influenced by the subjective interpretation of the accounting profession, where powerful legitimacy and marketing strategies have been employed by the accounting profession to legitimise the forensic accounting practice. The accounting profession was able to claim, strengthen and extend its legitimacy in almost all practice areas of forensic accounting, thus becoming the main provider of forensic accounting services. The study finds that state regulation, the technological explosion, globalisation and the economic downturn have all contributed to the accounting profession success in claiming such status. The study further finds that intra-professional competition plays a major role in shaping the dynamics of the forensic accounting practice. Such competition, together with the relative lack of regulating standards within the forensic accounting practice, had shed light on a new form of professionalisation, where the big four accounting firms had a major role in regulating the market. This latter point is of importance to policy makers and standard setters.
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Barcellos, Leonardo Portugal. "Cognitive reflection abilities and accounting practice: a two-way road of influences." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18418.
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Previous issue date: 2017-06-07<br>This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three studies, presenting contextual information about how the research ideas and identification strategies relate to my doctoral studies. The study in the second chapter maps Brazilian CPAs’ CR-abilities to demographic characteristics, providing not only the foundational insights for the studies in the next chapters but also evidence that male and younger CPAs tend to present higher CR-abilities than female and older CPAs, as well as that employer firm size may determine CR-abilities of preparers and managers. The study in the third chapter applies a quasi-experimental approach to examine whether auditing practice is more likely to prevent CR-abilities decline than financial reports elaboration practice. The paper explores the unique counterfactual opportunity provided by the accounting setting to find that aging leads human beings to adapt information processing strategies towards Type 1 of reasoning in detriment of Type 2. But auditing practice may curb this trend. These findings make several contributions to psychology and accounting fields. The paper in the fourth chapter examines the influence of stable CPAs’ individual characteristics, i.e., CR-ability and professional experience in pressured firms, on the professional judgments behind the recognition of assets and cash flows arising from audiovisual content (AV-content). The findings suggest that CR-ability drives differential AV-content assets and cash flows classification at recognition and, ultimately, incomparable financial statements, but professional experience in pressured firms is likely to refrain such differences in the case of assets. Finally, I present my concluding remarks in the fifth chapter.
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Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.
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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accounting services in the public service has not been investigated. This study was therefore aimed at examining the application of forensic accounting techniques in fraud prevention and detection in Nigeria. Specific objectives were: (1) to investigate the mechanisms of fraud prevention and detection, and their levels of effectiveness in Nigeria, (2) to identify the major factors that hinder the application of forensic accounting techniques in fraud prevention and detection in Nigeria, (3) to examine practitioners' opinions and behavioural intention to use forensic accounting techniques in fraud prevention and investigation in Nigeria, (4) to explore the level of awareness of forensic accounting techniques in Nigeria and (5) to examine the readiness of universities in taking up forensic accounting courses. The study involved the collection of quantitative data. These data were collected from three sets of populations, viz. accounting students, accounting academics and accounting practitioners. The questionnaire served as the survey instruments. The data collected were analysed using appropriate statistical techniques and computer software. The study identified several fraud prevention and detection mechanisms that are currently used in Nigeria, such as systems of internal controls, operational audits and corporate code of conduct. Students' t-test indicates a significant difference between the perceived effectiveness and actual usage of fraud prevention and detection mechanisms in Nigeria. It was further discovered that the most effective mechanisms, like the forensic accounting techniques, are the least used in fraud prevention and detection. This implies that the current mechanisms of fraud prevention and detection are not proactive in dealing with the fraud menace. Also, legal, educational and political factors were identified to hinder the application of forensic accounting techniques in Nigeria. The level of awareness in forensic accounting in Nigeria is generally low. While the one-way analysis of variance indicates a significant variation among the three populations, it was discovered that students had the lowest level of awareness. Further findings of the study reveal that the universities are not yet ready to take up forensic accounting courses. Using the structural equation modelling (SEM), all the other seven propositions were supported. The findings of this study have both theoretical and practical implications. Theoretically, it further strengthened the findings of previous studies on the organisational intention. From the practical point of view, there is urgent need for manpower development in universities with specialisation in forensic accounting. Again, the educational institutions, and particularly the universities in Nigeria, would need to include forensic accounting courses in the undergraduate curriculum as education has been shown to be pivotal in creating awareness on the use of forensic accounting techniques. Furthermore, from the sampled space, the study has captured the current state of forensic accounting in Nigeria and the findings will be very useful for the public service, private organisations and policy makers.
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Ahrens, Thomas. "Contrasting involvements : an ethnographic study of management accounting practice in Britain and Germany." Thesis, London School of Economics and Political Science (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.362370.
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Hartwig, Fredrik. "Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Företagsekonomiska institutionen, Uppsala universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12551.
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Sithipolvanichgul, Juthamon. "Enterprise risk management and firm performance : developing risk management measurement in accounting practice." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/20949.
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The current extremely volatile business world requires firms to deal with a wide range of risks that pose threats to their organisations. The poor practices of risk management, based on Traditional Risk Management (TRM), was cited time and time again in the aftermath of the recent Global Crisis. Enterprise Risk Management (ERM) has been advocated as a solution to the problems of TRM. The aim is to centralise the management of risk within the organisation and ensure that the board deals with the risk. Hence strategic, external, internal, operational, compliance and reputational risk are dealt with jointly. In doing so, it is expected that ERM will bring value creation to firms. One of the main limitations facing researchers is the lack of a good standardised measurement of ERM implementation; therefore, it has not been possible to establish whether ERM does actually bring benefit to firms. In addition, many companies have set up ERM initiatives, but they lack a clear understanding of the factors that will lead to successful ERM implementation. The remaining unanswered problematic situation has led to two unanswered questions that will determine whether the solution to ERM implementation is avoiding potential pitfalls and improving business sustainability. Firstly, does ERM implementation have an impact on firm performance? And secondly, which is the firm-specific characteristic that leads to better ERM implementation level? This thesis answers the aforementioned questions by proposing a reliable ERM measurement method, and then testing whether firms that adopt ERM actually improve financial performance and determine the influential factor of ERM implementation. The proposed method for measuring ERM implementation is based on the components developed from the current ERM frameworks, where contribution scoring can be standardised to measure ERM implementation level. To demonstrate its viability, data was collected from publicly listed firms in Thailand and was then compared to three alternative methodologies: cluster analysis (CA), principal component analysis (PCA) and partial least squares (PLS). The results show that the proposed method did well compared to the alternatives, both statistically and in prediction performance. The relationship between the proposed ERM measurement and firm performance is then considered by taking appropriate control variables into account, such as the firm’s size and characteristics, industry effects, sales growth and the external environment: technology, market uncertainty, as well as economic factors. By using data from the Thailand Stock Exchange, it was found that implementing ERM could improve firm performance in term of Tobin's Q, ROE and ROA. The results show that ERM and firm performance are related. For the influential factor of ERM implementation, the empirical results show that a firm’s size and economic factors have a statistically positive relationship with a high level of ERM implementation, while lower ERM scores show more revenue volatility than those who have well-implemented ERMs. Furthermore, technology and growth are positively related to each ERM in the scoring system considered.
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Cairney, Carol. "Diversity in management accounting practice through the ABC paradox : testing an institutional perspective." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/10272.
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Includes bibliographical references (leaves 105-110).<br>This study investigates the ability of Burns and Scapens' (2000) Institutional Framework, drawn from Old Institutional Economics, to explain diversity in management accounting practice. The framework contends that management accounting practices can shape, and be shaped by, the taken for granted ways of thinking (institutions) that exist within an organisation, and is offered in response to the perceived inability of neo-classical economics to explain diversity in management accounting practices (Burns & Scapens, 2000; Soin, Seal & Cullen, 2002; Scapens, 2006). This inability contributes to uncertainty regarding the value or relevance of the management accounting technique studied. One area in which this is particularly apparent is that of Activity Based Costing (ABC) where a paradox has emerged: while ABC is reported as being a superiour costing technique, the lack of widespread use thereof implies otherwise (Gosselin, 1997). This study tests the ability of the Institutional Framework to explain the change in management accounting practices that occurred in a medium sized South African university during the seven year period from 2000 to 2006. The case presents a situation where ABC might seem indicated, but instead a uniquely tailored response was devised. This case demonstrates the constraining influence of institutions on management accounting change and shows how institutions standing in opposition to change were altered through management processes, which is of practical relevance to management wishing to effect change successfully. Further, the study shows that that the relationship between economic considerations and institutional influences are not as suggested by the theory, and that the link between economic rationality and the institutional framework can be readily articulated.
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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.
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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field.
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Kotb, Amr M. "The impact of e-business systems and applications on audit practice and the profession and implications for university accounting education." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until Dec. 31, 2013, 2008. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25713.
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Strohm, Christiane Watrin Christoph. "United States and European Union auditor independence regulation implications for regulators and auditing practice /." Wiesbaden : Deutscher Universitäts-Verlag, 2006. http://site.ebrary.com/id/10231815.
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Dunn, James McAlastair. "Ideas made real : how a mediating instrument governs by enacting logics in practice." Thesis, University of Edinburgh, 2016. http://hdl.handle.net/1842/22817.
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This thesis explores how symbolic ideas embedded in an accounting instrument come to be enacted in practice: detailing the processes through which they are realised by actors. It draws on theories of governmentality and the institutional logics perspective to develop a holistic theorisation of how programmes, ideas or ‘logics’ come to be enacted in practice as individuals interact with a performance appraisal process. It seeks to develop a theorised narrative that unpicks the various realities which actors construct in a particular assemblage. The story is informed by an abductive case study of one branch of John Lewis Department Stores. It develops a model which details the factors which influence the effective performativity of the accounting instrument. As such it explores how governance occurs as non-local ideas are prescribed to, and then enacted in, a local domain. The model describes how actors interact with a ‘mediating instrument’ and thereby constitute multiple realities based on three moderating factors: underlying ties to existing logics, self-interest and others’ influence. In outlining these moderating factors the thesis also highlights that multiple logics are more likely to be enacted when they are added or merged to existing sense making, in comparison to when they are framed or reframed according to those existing framings. As such it contributes to governmentality by detailing the process of governing and unpacking the factors which influence whether a mediating instrument is effectively performative. Additionally it contributes to institutional theory by providing a more nuanced understanding of how the symbolic elements of logics come to be enacted in practice through interactions with such material artefacts and how actors come to recognise the legitimacy of alternatives.
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Ferguson, Colin B., and mikewood@deakin edu au. "An investigation of the effects of microcomputers on the work of professional accountants." Deakin University. School of Accounting and Finance, 1994. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.155628.
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Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this microcomputer revolution. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, little research has been done on the effect of microcomputers on the work outcomes of professional accountants working in these firms.
This study addresses this issue. It assesses, in an organisational setting, how accountant perceptions of ease of use and usefulness of microcomputers act on their computer anxieties, microcomputer attitudes and use to affect their job satisfaction and job performance. The research also examines how different types of human-computer interfaces affect the relationships between accountants' beliefs about microcomputer utility and ease of use, computer anxiety, microcomputer attitudes and microcomputer use.
To attain this research objective, a conceptual model was first developed, The model indicates that work outcomes (job satisfaction and job performance) of professional accountants using microcomputers are influenced by users' perceptions of ease of use and usefulness of
microcomputers via paths through (a) the level of computer anxiety experienced by users, (b) the general attitude of users toward using microcomputers, and (c) the extent to which microcomputers are used by individuals. Empirically testable propositions were derived from the model to test the postulated relationships between these constructs. The study also tested whether or not users of different human-computer interfaces reacted differently to the perceptions and anxieties they hold about microcomputers and their use in the workplace. It was argued that users of graphical interfaces, because of the characteristics of those interfaces, react differently to their perceptions and anxieties about microcomputers compared with users of command-line (or textual-based) interfaces.
A passive-observational study in a field setting was used to test the model and the research propositions. Data was collected from 164 professional accountants working in a Big Six accounting firm in a metropolitan city in Australia. Structural equation modelling techniques were used to test the, hypothesised causal relationships between the components comprising the general research model. Path analysis and ordinary least squares regression was used to estimate the parameters of the model and analyse the data obtained. Multisample analysis (or stacked model analysis) using EQS was used to test the fit of the model to the data of the different human-computer interface groups and to estimate the parameters for the paths in those different groups.
The results show that the research model is a good description of the data. The job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. However, job performance appears to be only directly affected by microcomputer attitudes. Microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of attitudes toward using microcomputers - higher levels of computer anxiety negatively affect attitudes toward using microcomputers. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers does not.
The results of the multisample analysis confirm that the research model fits the stacked model and that the stacked model is a significantly better fit if specific parameters are allowed to vary between the two human-computer interface user groups. In general, these results confirm that an interaction exists between the type of human-computer interface (the variable providing the grouping) and the other variables in the model The results show a clear difference between the two groups in the way in which perceived ease of use and perceived usefulness affect microcomputer attitude. In the case of users of command-line interfaces, these variables appear to affect microcomputer attitude via an intervening variable, computer anxiety, whereas in the graphical interface user group the effect occurs directly. Related to this, the results show that perceived ease of use and perceived usefulness have a significant direct effect on computer anxiety in command-line interface users, but no effect at all for graphical interface users. Of the two exogenous variables only perceived ease of use, and that in the case of the command-line interface users, has a direct significant effect on extent of use of microcomputers.
In summary, the research has contributed to the development of a theory of individual adjustment to information technology in the workplace. It identifies certain perceptions, anxieties and attitudes about microcomputers and shows how they may affect work outcomes such as job satisfaction and job performance. It also shows that microcomputer-interface types have a differential effect on some of the hypothesised relationships represented in the general model. Future replication studies could sample a broader cross-section of the microcomputer user community.
Finally, the results should help Big Six accounting firms to maximise the benefits of microcomputer use by making them aware of how working with microcomputers affects job satisfaction and job performance.
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Gediehn, Oliver. "Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.
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Gediehn, Oliver. "Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2008. http://d-nb.info/99213613X/04.
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Farahbakhsh, Arman, and Adam Elshani. "Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time." Thesis, Karlstads universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-48058.
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The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior research has revealed that a tolerant approach of teaching has beneficial impacts regarding corporative efficiency since it leads to a greater chance to adapt to environmental changes compared to a conservative approach of teaching.1Correspondingly, a conservative approach tends to result into limitations concerning creativity and innovation associated with an individual level. Accordingly, this paper has flourished a deeper understanding of the apprenticeship process by addressing insights and identifying reasons for why accounting firms which are examined in this study might possibly prefer a conservative approach instead of a tolerant approach given the comparative advantages related to a tolerant approach of teaching during the apprenticeship process. Aligned with this presented purpose, twelve semi-structured interviews were conducted within four different accounting firms located in Sweden; where one half of the respondents were newly graduated accountants while the other half supervisors. Through the identification of linguistic patterns stated during the interviews; we finally reached the conclusion that practical consistency and corporate values were arguments demonstrated in favor of applying a conservative approach during the apprenticeship process, while educational and technical reasoning was determinant factors for preferring a tolerant approach of teaching.
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Nyberg, Amanda Nisansala, and Finja Kemski. "How is the Cloud Impacting Accounting Practice? : A Case Study on Provider & User Perspectives of Accounting Software-as-a-Service Partnerships in Sweden." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33252.
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Motivation. The motivation for this thesis is to explore the only recently evolved cloud accounting phenomenon which in essence is doing accounting no longer within the boundaries of a business, but connected to the Cloud. Problem statement. The aim of this thesis is to examine the way in which cloud computing impacts accounting practice. Few previous studies have been conducted so businesses have not been able to understand the cloud accounting phenomenon thoroughly, preventing businesses from adopting their business models on the basis of the Cloud. This means that businesses have potentially missed out on opportunities for competitive advantages and growth. The purpose of this thesis is to understand the cloud accounting phenomenon in an in-depth manner. Approach. This thesis can be classified as empirical positive qualitative research and empirical quantitative case study which uses an explanatory and exploratory research approach. The case study was conducted in in-depth interviews and the extent of this work encompasses primarily the Swedish accounting environment. It consists of six cloud accounting users and two cloud accounting provider. Results. This study contributes four main findings to the existing field of research. Firstly, the initial adoption decision and acceptance of cloud accounting Software-as-a-Service is based on the perceived usefulness that the Cloud enhances the accounting process in terms of efficiency and effectiveness. The usage decision is voluntary to obtain a better image and status. Secondly, trust was identified as a central component within the relationship between user and provider in cloud accounting service partnerships. Thirdly, the Cloud brings the possibility not only for accountants, but for the entire business to access an unlimited amount of resources. Users can become easily dependant on a provider if they perceive the service as a crucial asset for their business. The dilemma between the trade-off between autonomy and certainty occurs. Users are aware that they need to give up their right for self-government for the benefit of attaining a cloud service, and expressed concerns in respect to privacy and security, implementation issues, legal requirements, and increased costs. Moreover, users fear that they become dependant and locked in with a cloud accounting provider. Fourthly, the Cloud brings the possibility to access an unlimited amount of resources not only for accountants, but for the whole business. Cloud providers offer their service to a broad customer base which means that the structures in different businesses may possibly become more similar.
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Dima, Lillian Bellinah. "Accounting education, training and practice in Botswana : a study of problems and strategies for change." Thesis, University of Kent, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.399590.
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Häuser, Florian. "Comparison of Management Accounting and Controlling Practice in the People’s Republic of China and Germany." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359272.
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This master thesis compares management accounting (MA) in China and Germany. It starts by analyzing the conceptual development over time. Afterwards, it categorizes the spread of the methods and explains conceptual differences in more detail. Subsequently, macroeconomic factors that have influenced the development of MA are described, evaluated, and future implications for the further development of MA are derived. For this purpose a traditional literature review is used. The MA practice in Germany is further disseminated than in China. Moreover, German management accountants are characterized as business partners while Chinese management accountants are perceived as analysts and inspectors. Other conceptual differences in terms of MA are the data source, the overall orientation, country-specific techniques, and the organizational structure. Most of the differences between German and Chinese MA can be allocated to political, economic, foreign, educational, academic, and cultural influences. The future implications for the further development depend on each factor individually.
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Onyekwena, Ifeanyi David. "A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10259522.
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<p>Abstract
The topic for this study was the phenomenon of income smoothing as a strategy for earnings management in banks and financial institutions. The general problem of the study was that income smoothing was a form of earnings manipulation and could lead to fraud. Moreover, the specific problem was that it was unknown how the International Financial Reporting Standards (IFRS), in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practice among financial institutions and banks; having said that, there was yet to be a formal attempt at quantifying and understanding how the IFRS and the practices it ushered in could regulate income smoothing and earnings management among financial and banking institutions, as well as its effect on the quality of financial statements presented by such firms. To address this problem, the purpose of this study was to explore how the IFRS, in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practices among financial institutions and banks. In line with the problem and purpose of the study, a correlational quantitative study was the research design used. Data were gathered from banks or financial institutions listed in the NYSE since 2000. Multiple linear regressions were used to analyze the data gathered. The results of the regression analysis supported the alternative hypothesis that earnings from tangible assets categorized as plant and equipment used for production in the year of investigation as influenced by the IFRS significantly influence in minimizing the rate to which firms? engage in earnings management. This research provides understanding into how earnings management has collaboratively influenced the reported financials of the 100 NYSE-listed companies that partook in this study.
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Mao, Ni Ni. "Exploration of SPE practice situation and SPE information requirements of individual investors : case in China." Thesis, University of Macau, 2004. http://umaclib3.umac.mo/record=b1641482.
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Daniels, Robin C. "Performance measurement system design for continuous improvement in cellular manufacturing." Thesis, Loughborough University, 1995. https://dspace.lboro.ac.uk/2134/6876.
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The shortfalls of traditional measures of manufacturing performance are well documented and the drive to become World Class has led many industrialists and academics to explore alternative methods of performance measurement. Empirical research in the areas of management accounting practice, strategy formulation and goal congruence has established some key cornerstones. There remains, however, a shortage of research into the behavioural consequences of performance measures and the potential for exploiting this link in the pursuit of continuous improvement activities. This research uses the production facility of Dunlop Cox Ltd. as a case study in which an analysis of the existing performance measurement system and its behavioural consequences provides the basis for the introduction of a Cell Generated Performance Measurement System which drives kaizen and can be compared directly with the existing, imposed, system.
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Šeborová, Nikola. "70 let formování české účetní praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113960.
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This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting terminology, financial statements, accounting books, purposes and objectives of accounting and accounting practice. Part of this dissertation work deals with the business education, especially the economically-oriented secondary schools.
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Koshy, Jacob. "An exploration of the use in practice of credit risk models." Thesis, Kingston University, 2012. http://eprints.kingston.ac.uk/23705/.
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Credit risk is treated as a major risk in banks and has become more important with the 2008 financial crisis and the subsequent regulatory controls, mainly in the form of new changes in Basel II and the proposed Basel III requirements. The use of credit risk models grew in the 2000s due to both the use of internal models in Basel II as well as bank use for economic capital calculations. These models have a large and growing influence on how credit risks are managed, yet there is a gap in the current literature on how these models are used in practice. This research explores their use in banks to help provide academic and management insight into the actual use of credit risk models. An interpretative approach using qualitative case study was undertaken in three banks using face-to-face interviews with the key credit risk managers that worked in the methodology, decision making, monitoring, control and reporting areas. While interviews were the main source of data for the research, it was supported by observation and a review of documentation that related to the use of credit risk models in the bank. The research findings show the merits in examining the social, organisational and cultural constructions as well as the role of individuals in this process. This evidences the usefulness of interpretive research, which thrives on diversity of meanings as opposed to comparing just the technical aspects of the models as found in more traditional studies. This research provides a contribution to the academic understanding of the use of credit risk models not found in any of the studies to date. This includes new insights into the use of qualitative information, the use of expert judgement (including an element of gut feel), how model complexity can detract from model use and the importance of aligning models to the risk appetite of the bank. These findings are significant both from an academic and practitioner aspect as they open up commonly-hidden processes on how these models are used in practice.
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Jamaluddin, Adibah. "Management accounting change: A case study in Australian vocational education providers." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/14617.
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This thesis presents a case study of OZ Academy, the main public vocational education provider (VET) in State A, Australia, that is undergoing change. Reform in the VET sector aims to intensify the competition for government funding and to increase the capability of the providers to be more effective and efficient without compromising the quality of the training courses offered. Once implemented, the reform demand OZ Academy to change their management accounting (MA) practices, from having to manage an upfront budget appropriation to a business-oriented, generating sufficient profit to survive in the changing environment. The thesis analyses how operational managers establish the best way of doing things in the period of impending change and in dealing with the limitation of management control systems (MCS). Using data from semi-structured interviews, archival and internal documents, external publications, and field notes, the case study were analyzed using two theoretical perspectives, Adler and Borys’ (1996) framework and Schatzki’s (2002, 2005, 2013) Practice Theory. Using Adler and Borys’ (1996) framework, the thesis illustrate how by taking an enabling approach to designing MCS contributes towards operational managers’ perceiving the new management control (MC) as enabling their works. However, in the event change become very pronounce, MC can be implemented coercively, and this can be costly and detrimental to the organization. Accordingly, this thesis contributes to the literature by modifying the framework and how it can be useful to provide insights in understanding the ways operational managers behave towards MC in a changing environment. Meanwhile, using Schatzki’s (2002, 2005, 2013) Practice Theory, this thesis argue that MA change occurs when there are changes to the elements of practices (practical understanding, rules, and teleoaffective structures), material arrangements (technological and human), and the link between practices and the material arrangements. Hence, the thesis offers fresh insights to understand MA change from different ontological view, social site perspective. The thesis concludes that adopting different theoretical perspective not only adds validity of the case study but more importantly the different insights but complementary nature of these theories contributes towards providing a wider understanding of MA change in OZ Academy.
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Robson, Ian. "Accounting for professional identity : relating identify stories and accounts of professional practice in integrated early years services." Thesis, Northumbria University, 2015. http://nrl.northumbria.ac.uk/27264/.
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This thesis presents a study concerning the narrative identity (and associated ‘identity work’) of four leaders working within Sure Start Children’s Centres, these being integrated, multi-professional services established in England for children aged 0-5 years and their families. Specifically, it asks questions regarding the relationship between narrative identity and professional practices for these individuals, and examines ways in which they establish, maintain and deploy their narrative identities. To investigate this topic, a narrative and hermeneutic theoretical lens is presented that draws upon and adapts the work of Paul Ricoeur (1981, 1983/1990, 1990/1994, 2005). The resulting study uses a methodology that is consistent with this framework, and employs innovative visual and participative elements in detailed work over time with participants. Findings of the study are presented in four themes that emphasise the dynamic, connected, diverse and social character of narrative identity for participants. Here, narrative identity is discussed as something established over time, through successive ‘cycles’ of talk and action. Further, the study establishes the ways in which particular patterns and structures within narrative identity facilitate or constrain this development. Participants’ narrative identity is discussed as existing within an ecosystem of narratives, each having a range of functions which complement relatively stable narrative identity. Finally, these narrative identities are presented as social projects, which involve others in the processes that come to define and legitimise them. The thesis therefore emphasises the complex relationship between narrative identity and professional experience and practice for participants in the study. As a result, professional narrative identity is understood as a practical and philosophical project, and the thesis opens up lines of enquiry for further study within the early years sector and beyond.
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Smith, Philip. "The relationship between management accounting, profitability and operations in an uncertain world : evidence from literature and practice." Thesis, Cranfield University, 2007. http://hdl.handle.net/1826/2833.
Full textAbstract:
At the heart of many core Management Accounting (MA) practices there is a potential
mismatch between the assumption of a materially predictable future operating
environment, and the reality of an uncertain and unpredictable world. Practices such as
budgets, product costing, investment appraisal and financial projections, aimed at
facilitating the achievement of profitability goals, are based on the assumption that the
future is sufficiently stable and predictable to benefit from analytical calculation.
However, we live in a world where the future can be uncertain, unstable and
unpredictable. Does this mean that when operating conditions become unstable,
unpredictable and uncertain many MA practices lose their core modus operandi?
This thesis addresses this issue through an interwoven mix of a longitudinal case study
and literature reviews spread over three projects. The case study was longitudinal and
based on in depth participant observation. The firm involved was a £38m UK logistics
company. The study benefited from totally unrestricted access to all strategic, financial
and operational activities and data, because of the author’s senior role in the firm. The
literature review was conducted using a targeted systematic review (Tranfield and
Denyer, 2003) supported by additional narrative reviews. This synoptic paper provides
a reflective synthesis of the findings and the contribution of the three projects which
together constitute the research.
Four core interlinked findings emerged from the study, based on the assumption that the
achievement of profitability goals is the primary goal of the organisation.
First, building on the proposals of (Otley, 1999) a framework showing the relationship
between MA, profitability, operations and uncertainty is proposed. It demonstrates how
MA financialises operations by creating a parallel financial space to the operational
space; how profitability outcomes result from the financial consequences of operational
actions; how the role of MA is to inform and control operational actions in a manner
that achieves profitability goals; and how uncertainty has a critical impact on MA
functionality.
Second, the differing dimensions and implications of uncertainty are distinguished. The
principal distinction is between external and internal uncertainty. External uncertainties
arise from unanticipated changes from customers, suppliers and the market and thus
affect the predictability of the future on which plans and targets are based. The data
gathered during the course of this research suggests that external uncertainty tends to be
typified by pockets of instability oscillating with periods of relative stability. Internal
uncertainties occur in relation to management effectiveness, reporting validity and
choice of appropriate accounting perspective (five are identified - Product, Customer,
Throughout, Process, Financial Accounting). The external uncertainties magnify the
impact of the internal uncertainties by potentially changing and thus de-stabilising the
requirements of management, the validity of reporting and the appropriateness of the
accounting perspective used.
Third, Management Accounting Systems (MAS) respond to external uncertainties, and
the aspirations of external financial stakeholders for increased profitability, by operating in two differing modes – the first is fixed/control (Fixed), the second is inform/flex
(Flex). Fixed is the default mode and assumes conditions of relative certainty; the role is
to control the achievement of agreed plans and targets. Flex is intermittently initiated
when, signalled by feedback, the impact of external uncertainties or profit pressures
trigger the need to change original plans and targets. Calculative analysis informs
revised operational plans aimed at maintaining the achievement of profitability goals;
targets are flexed to reflect the changes. The intent is to develop a revised position of
relative stability in which the achievement of profitability plans and targets can be
controlled via reverting back to Fixed. The process is therefore continual, but appears to
be typified by an uneven series of oscillations between the two modes.
Four, the Financial Accounting (FA) profitability measure, with the goal derived from
external financial stakeholders, provides partial responses to the three internal
uncertainties by introducing for each an element of certainty. For management
effectiveness uncertainty, the profitability goal provides a relatively certain external
referent which can be cascaded down the organisational structure, and against which
performance can be evaluated. For reporting validity uncertainty, FA standards provide
an authoritatively accepted definition of profitability, so that reported profitability is
treated as if it were ‘true and fair’. For multiple accounting perspectives uncertainty,
four perspectives (Product, Customer, Throughout, Process) make up a range of MA
tools for developing actions to achieve target profitability levels, and the fifth (FA)
provides the definition of profitability; all five are complementary and compatible as
their differing aggregations are composed of the same underlying financial transactions.
These responses, however, are only partial as the aspirations of external financial
stakeholders are in themselves substantially self referential and liable to change, and the
underlying uncertainty of FA reporting validity still exists, even if treated as if it does
not.
The study contributes to the further development of MA theory. It extends the Otley
(1999) framework towards linking operations and profitability through parallel
operational and financial spaces, and incorporating the central role of uncertainty. It
adds to the debate in MA research on uncertainty by providing a classification of its
dimensions, and its impact on triggering a requirement for differing MA modes. It
highlights the central role of profitability in providing a stable certainty of purpose as a
counterbalance to inherent internal and external uncertainties. It provides a clear
identification of the differences and complementarities between MA and FA, FA
defining the quantum of profitability achieved, MA facilitating the achievement of
profitability goal. Finally the study inputs to a wide range of issues addressed by MA
research which at their heart reflect the impact of uncertainty (Budgeting, Accounting
Representation, Costing Perspectives).
The study contributes to practice by proposing a set of ten tenets designed to provide
guidelines for MAS development, implementation and evaluation. These are drawn
from a cross sectional deconstruction of the four findings, viewed as a whole, aimed at
identifying the specific factors that have direct implications for practice. The intent is
that these tenets provide a bridge between theory and practice, based on the premise
that, since MA theory was drawn from practice, the test of MA theory development is
its applicability and relevance to practice.
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Isidro, Helena de Oliveira. "The practice and implications for performance measurement and equity valuation of dirty surplus accounting flows : international evidence." Thesis, Lancaster University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.435879.
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Muzahem, Abdulla. "An empirical analysis on the practice and determinants of risk disclosure in an emerging capital market : the case of United Arab Emirates." Thesis, University of Portsmouth, 2011. https://researchportal.port.ac.uk/portal/en/theses/an-empirical-analysis-on-the-practice-and-determinants-of-risk-disclosure-in-an-emerging-capital-market-the-case-of-united-arab-emirates(2502d5eb-8871-453f-9c52-90e59dac5642).html.
Full textAbstract:
The study of corporate risk disclosure is an emerging area and the work that has been done to date focuses on largely developed markets. This study aims to address the gap in the current disclosure literature by examining risk disclosure in an emerging market (the UAE). The study aims to extend our understanding of risk disclosure practice and determinants. The study interprets the subject matter of risk disclosure in the light of certain disclosure theories. The research methodology design uses a mixed method approach. The first methodology was qualitative method through semi-structured interviews with 22 people. The grounded theory approach was applied in order to analyse the interviews. The second method was a quantitative approach based on content analysis and regression analysis for 48 non-financial companies over three years (2007, 2008 and 2009). The study found that there was considerable variation in risk disclosure level by UAE listed companies. The findings suggested that the companies' managers do not provide a full picture of companies' risks suggesting enhancement of regulation with more detailed rules and requirements on risk disclosure. The research found that IFRS risk disclosure requirements have an important influence on the risk disclosure level especially financial risks. The results show that there is a positive association between risk disclosure and firm size and auditor type. The findings suggest mixed results on the association between risk disclosure and company performance, liquidity, risk level and industry type. The results confirm that risk disclosure is positively correlated with the presence of audit committee, reporting the internal control system and risk management system, whereas there was a negative association with duality. The results show that ownership structure has significant influence on the risk disclosure level. There were mixed results on the association between risk disclosure level and board size, non-executive and independent directors. The analysis of the research would be in the interests of shareholders, regulators, accounting setters, managers and stakeholders who focus on disclosure and corporate governance.
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Filounková, Eliška. "Zpracování mezd v systému Targer 2100." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15589.
Full textAbstract:
Thesis presents a system for personal management and management of wages administration, Target 2100, and by means of it maps the content of wage accountant's work. It defines one of the possible processes how to work up the wages and solve problems. The thesis is finished by comparison the program Target2100 with a complex accounting system, that describes main advantages of the program Target 2100 as a professional instrument of the wages accounting.
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Gårseth-Nesbakk, Levi. "Experimentation with accural accounting at central government level in Norway : how a global phenomenon becomes a local practice /." Bodø, 2007. http://www.gbv.de/dms/zbw/566502046.pdf.
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