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Dissertations / Theses on the topic 'Accounting Study'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gath

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Bulaon, Christopher. "Professionalism in accounting." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022016-114359/.

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According to the works of the French philosopher Émile Durkheim (1964), much of today\'s modern society is founded on the basic tenets of professionalization. Yet the significance of professionalism is often taken for granted and lost in ambiguity. The aim of this study is to thus identify and understand the perceptions of professionalism, with the context of the case being the accounting community at the University of Sao Paulo. A series of open-ended interviews were performed with ten participants with varying levels of academic and market work experience. The data was then coded and analyze

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Rowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.

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This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research

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4

Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.

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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial

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Törnqvist, Erik, and Linn Forss. "Automated accounting in accounting firms : A qualitative study on impacts and attitudes." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149479.

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The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions hav

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6

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

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Dingus, Alyssa. "Technology in Accounting: A qualitative study of undergraduate preparedness." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/634.

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Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the mar

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Bright, Anthony R. "The education and training of accounting technicians in the Sultanate of Oman : The accounting diploma program at Sultan Qaboos University." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/652.

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The discovery and subsequent commercial exploitation of oil in the Arabian Gulf region has brought profound and far-reaching change to the peoples of the area. What has happened has been nothing short of a transformation from desert sheikdoms into modem nation states;The Sultanate of Oman is one of those states. Although Oman is not a major oil producer in world terms, it has been able to use its oil revenues over the past three decades to finance the establishment of a modem infrastructure and to develop its social and economic systems. Notwithstanding the success of Oman's national developme

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9

Jones, Thomas Colwyn. "Accounting and technology transfer : a sociological study." Thesis, University of the West of England, Bristol, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.283164.

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10

Hubbard, Daniel Julian. "An accounting study of American depositary receipts." Diss., Virginia Tech, 1992. http://hdl.handle.net/10919/39931.

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This study uses the tools of accounting research in an exploratory examination of American Depositary Receipts (ADRs). ADRs are registered certificates that represent specified amounts of foreign stocks held in trust by the banks issuing the ADRs. They are used to avoid the day-to-day problems created by international securities transactions. The empirical portion of this study considers three research areas linking ADRs and accounting. The first question considers whether ADR firms show financial accounting information that is characteristically different from that for non-ADR firms. The maj

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Wong, Mei-yuk Eska. "The study of principles of accounts in secondary school : vocational or liberal? /." Hong Kong : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13890773.

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Ghorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study." Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.

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Technology grows continuously within the accounting field. A lot of new technologies have been invented in order to make facilities for the accountants and increase the quality of their performance, but there is less research on what accountants need based on the characteristics of the firm that they work for. There are a lot of different kinds of obstacles to investigate and implement new technology. Sometimes it happens that a company implements a new “trendy” technology just to be up to date with the market, but after a while they see that the technology is not suited for their firm’s emplo

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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.

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This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being d

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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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Akhlaque, Saba, and Elie Flouti. "Accounting in Football : A Study on the Human resource accounting of football players in Allsvenskan." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-317294.

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Human resource accounting has grown in importance over the past few years as organizations that heavily rely on their labour force and their skills seek to account for them as assets to reflect their output. Football clubs fall into that category as players are vital for the success of the team. Accounting regulations such as the UEFA financial fair play exist in order to help football clubs account for their players as intangible assets on their balance sheets. However, there are uncertainties over the effectiveness of existing regulations as youth players and Bosman players for example are e

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Johnson, Marilyn Merriweather. "An authentic assessment for students in accounting career pathways." CSUSB ScholarWorks, 1995. https://scholarworks.lib.csusb.edu/etd-project/1219.

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Addison, Patricia A. "Receptivity to a proposed change in accounting education." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1196.

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This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings,

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18

Dargenidou, Christina. "Accounting conservatism in expected earnings : a European study." Thesis, Bangor University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.432055.

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Schultz, Olle, and Dennis Tran. "Municipal Corporations : A Study of The Accounting Choice." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12517.

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Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. The dependent variable, accounting choice, has been limited to explain if the municipal corporations either use the fair-value method or the cost-depreciation method when considering asset value loss. The independent variables are partly derived from the New Public Management, which is an umbrella term for the decentralisation of public stat

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Al-Nafea, Fahad S. M. "Aligning accounting education and training : a comparative study." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/7783.

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This study aims to build an aligned model of AE&T for the KSA by benefiting from the comparative analysis of AE&T in the UK and the KSA. The researcher depended on the Wilson model (2002) which is the first model to refer to the alignment of AE&T to produce effective accounting practitioners. The researcher cover the last three stages from this model and focused on accounting students. The researcher determined the propositions that needed to be tested by comparative analysis between AE&T in these two countries. Those propositions reflect all the three stages, namely: university accounting edu

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Al-Najjar, Fouad K. "Standardisation in accounting practices : a comparative international study." Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333604.

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McGuigan, N. "A phenomenographic study of students' perceptions of accounting." Thesis, University of the West of England, Bristol, 2017. http://eprints.uwe.ac.uk/29918/.

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Accounting, as a complex social phenomenon, is experienced by individuals in a multitude of ways. A changing professional business landscape coupled with the transforming role of the accountant highlights the need for a broader focus in accounting education. Critics of accounting education have expressed concern that less emphasis should be placed on technical skills and more focus on conceptual understanding and qualities of self-development. To facilitate this, a deeper understanding of how students relate to and contextualise accounting is imperative. Presage has therefore been identified a

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Al-Tarawneh, Ghada Awad. "The dominance of Western accounting and the prospect for Islamic accounting in Islamic countries : case study Jordan." Thesis, University of Buckingham, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.544124.

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This study is concerned with explaining the reality underlying the dominance of a western accounting approach in Islamic states, and in particular, the case of Jordan. This study has been motivated by the fact that Muslim society has its own cultural and socio-economic values, which renders the economic and financial information needed to be different from the information needed by, for example, capitalist and secular societies. Considering the relevant literature, including that concerned with Islamic accounting and economy, the researcher found that: 1 A Muslim society does need its own acco

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Bambang, Agus Pramuka Bambang Agus. "Accounting in Indonesia : a study of the ideological influences on western and Islamic accounting thought and practices." Thesis, University of Hull, 1998. http://hydra.hull.ac.uk/resources/hull:3767.

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This study tries to document and review the ideological-environmental factors surrounding the conventional accounting concepts in the Western, with reference to the US, UK and the IASC's conceptual framework, and to examine the influence of such factors on accounting concepts. It is found that the conventional accounting concepts find their justification from the Western ideological-environmental system, including ideological, political, economic, legal, social, and cultural systems. Therefore, it is argued that the conventional accounting system would not be suitable for a different ideologic

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Warhurst, Jordan. "A Study of Ethics for Accounting Students at East Tennessee State University." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/honors/305.

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What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"

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Habu, Baba. "Comparative study of Japanese and western management accounting practices." Thesis, University of East London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.416792.

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Lord, Beverley Rae. "Strategy, management and accounting : a New Zealand case study." Thesis, University of Canterbury. Accounting and Information Systems, 1992. http://hdl.handle.net/10092/2706.

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Manufacturing has changed dramatically since the introduction of mechanised factories during the Industrial Revolution. The application of computers to factories has altered the proportions of human and machine hours. Relaxation of tariffs and trade barriers has increased markets to the size of the globe. In this new environment, businesses need to position themselves so they have competitive advantage. Today's large, diversified, multi-national firms have evolved from the individual craftsmen that "manufactured" in the Middle Ages. Accounting for manufacturing enterprises evolved in tandem wi

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Al-Taweel, Laila. "Accounting information systems adoption : a case study of Syria." Thesis, University of Portsmouth, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433045.

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Lucas, Ursula. "Perceptions of learning and teaching accounting : a phenomenographic study." Thesis, Sheffield Hallam University, 1998. http://shura.shu.ac.uk/3117/.

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This study is concerned with students' and lecturer's experiences of learning and teaching introductory accounting within higher education. It seeks to identify the key aspects of what constitutes "learning accounting" and "teaching accounting" for lecturers and students, their conceptions of accounting and the extent to which students and lecturers share experiences in common or differ in their experiences. The research method adopted is that of phenomenography which seeks to identify the qualitatively different ways in which various phenomena are experienced. Since there has been relatively

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Zafer, Safaa El-Din Mohamed. "Micro-macro accounting integration : NASCO, an Egyptian case study." Thesis, University of Hull, 1994. http://hydra.hull.ac.uk/resources/hull:3696.

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Increased government involvement in the control of the Egyptian economy has resulted in greater need for accounting information, mainly for planning and control purposes. Egyptian public enterprises are subject to control by a number of ministerial and other bodies, to which they must supply information in a format specified by the Uniform Accounting System.This study considers government information needs in a planned economy and the aim of accounting uniformity.It also examines the relevance, appropriateness, and adequacy of the information provided as a result of the application of the Egyp

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Abdul, Khalid Siti Nabiha. "An institutionalist study of resistance to management accounting change." Thesis, University of Manchester, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488393.

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This is a case study of a company on which a new system of key performance indicators was imposed by its parent company. The members of the organisation did not formally and overtly oppose the new system. However, the way they implemented the new system was in line with their existing ways of doing things. Therefore, the focus of this research is to understand and explain why there is resistance to management accounting change and how this resistance is manifested. This study aims to provide a processual view of the resistance to change, that is to trace the historical and contingent character

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El-Habashy, Hanaa. "Determinants of accounting choices in Egypt : an empirical study." Thesis, University of Dundee, 2004. https://discovery.dundee.ac.uk/en/studentTheses/f8d6c306-d269-478e-8b0a-8d941f5b55bb.

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The positive accounting theory (PAT) approach hypothesises that, in imperfect markets, accounting choice may be determined by managers seeking to influence reported earnings and capital structure (Watts and Zimmerman, 1978). In particular, PAT argues that accounting choices are likely to be motivated by factors such as managers' bonus schemes, the firm's debt/equity ratios and the wider political influence of third parties (Watts and Zimmerman, 1978; 1986). Most prior literature focuses on Western countries, primarily the USA. However, this literature is limited by the manner in which ownershi

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Dunkley, Mary E. "Entrepreneur or accountant? an exploratory study of accounting public practitioners and their accounting practices in Victoria and Tasmania." 2009. http://hdl.handle.net/1959.3/64922.

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Lai, Ming-Chun, and 賴明君. "A Study on Trust Accounting." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/39431913256434231719.

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碩士<br>國立臺灣大學<br>會計學研究所<br>84<br>As the Law of Trust enacted on January 26, 1996, it is exp- ected that more and more trusts will be established in Taiwan. To distinguish the fiduciary responsibility, it is necessary to develop adequate accounting principles to record and summarize transactions or events of trusts. To harmonize with fiduciary relationship, trustees still obey the basic accounting principles, such as cost principle, consistency, representational faithfulness, etc. However, th

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Liao, Wan-Chang, and 廖萬昌. "A STUDY ON THE RELATIONSHIP BETWEEN ACCOUNTING RESEARCH AND ACCOUNTING PRACTICE." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/05678996860994628609.

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碩士<br>國立臺灣大學<br>會計學研究所<br>82<br>This theses explored the relationship between accounting research and practice in Taiwan. Employing accounting master''s theses as a surrogate for accounting research and accounting events for accounting practice, this study conducted content analyses and obtained the following finding . Among the 647 theses, 152 theses(23.49%) were relevant to accounting practice. Among the 152 "relevant" theses,73 theses (48.03%) were of auditing topics,32 theses (21.05%)

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Rhodes, Nadia. "Accounting education: closing the gap between technology, education and accounting in higher education institutions." Thesis, 2012. http://hdl.handle.net/10210/8042.

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Ph.D.<br>As technology has changed over the past few decades, the roles and job descriptions of finance specialists have evolved to place greater reliance on it. However, accounting education appears not to have kept pace with these changes, creating a deficit in the skills that accounting graduates require in the workplace, particularly in information and communication technology (ICT). The development of both ICT skills and knowledge is imperative and their integration into accounting education has been identified as adding value to both graduate and employer. The processes followed to addre

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Hall, Trevor William. "Secondary school accounting and accounting at university : with particular reference to an evaluation of the relevance of secondary school accounting in Natal to the first year accounting course at the University of Natal, Durban." Thesis, 1992. http://hdl.handle.net/10413/6274.

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This dissertation examines the teaching of Accounting in secondary schools under the auspices of the Natal Education Department (NED) and the influence that exposure to Accounting at high school then has on the performance of students in the first year Accounting course at the University of Natal (Durban). Teaching and examining methods in Accounting in Natal high schools have undergone notable revision since the introduction of the current Standard 10 syllabus in 1987. The nature of the revised methodology is assessed through surveys of the opinions of those individuals with a direct involvem

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Chang, Wei-Chun, and 張瑋君. "Material Flow Cost Accounting - Case Study." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/cp2fnk.

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碩士<br>國立交通大學<br>科技管理研究所<br>103<br>The land area of Taiwan is 35,980 square kilometers, and 70% of it is made up of mountains and hills. There are not plenty of natural resources in Taiwan. Therefore, Taiwan heavily relies on imported energy from other countries. In the past 20 years, the proportion increased from 88.20% in 1988 to 99.23% in 2008. However, we usually hear some bad news from our countries’ companies these years. Some companies use wrong methods to maximize their profits. For the good of our future generations and sustainable development, it’s necessary for companies to use righ

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Chen, Wei-Chih, and 陳威志. "A Study on Accounting for Gaming." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/66458144185215950222.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>In recent years, gaming industry are becoming more and more prosperous worldwide. Taiwan also passed the first amendment of Article 10-2 at January 12, 2009. That is, the so-called "game clause" allowing operating casino business in outlying islands. In the future, Taiwan has the possibility of setting up the game industry. This is our first time and may be unfamiliar with the industry transactions and the accounting processes. Therefore, this study researches the evolution and Financial reporting standards of the gaming industry in the United States since it’s

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Chen, Hung-Jen, and 陳虹任. "An Exploratory Study on Forensic Accounting." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/14900092643551379625.

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碩士<br>國立臺灣大學<br>會計學研究所<br>94<br>Motivated by the recent government policies, this thesis aims to document the historical development and content of forensic accounting. Forensic accounting can be traced back to as early as the 13th century. Review of the extant literature indicates that forensic accounting encompasses investigative accounting and litigation support. Forensic accounting differs from financial statement auditing. Forensic accounting has developed rapidly recently in several countries including the United States, Australia, and Canada, probably due to the occurrences of economic

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Liou, Chiung Ya, and 劉瓊雅. "A Study on Accounting for Pensions." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/88166820235903684217.

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碩士<br>國立臺灣大學<br>會計學研究所<br>88<br>For the reasons of that the present requirements of the statement of financial accounting standards No. 18 in R.O.C. are not sufficient for the particular needs in practice, that the different arguments between the basic concepts of the actuarial methods and accounting methods remain, and that both of the IAS and FAS tends to expand the scope of standards about pension benefits, the study compares the differences between IAS 19, FAS 87, FAS 88, FAS 106, FAS 132, statement of No. 18 in R.O.C. and the related literature, analyzes the major concepts of these standa

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Lin, Hui-Ming, and 林惠敏. "A Study on Option Accounting Treatments." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/65835901324495041571.

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碩士<br>國立臺灣大學<br>會計學系<br>85<br>Accounting information should represent faithfully the transactions of an economic entity. The more growth of the option markets, the more importance of the accounting of options is. In order to understand the treatments of option accounting, the study is based on the Proposed Statement of Financial Accounting Standards of Accounting for Derivative and Similar Financial Instruments and for Hedging Activities issued by Financial Accounting Standards Board at Jun

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Cheng, Tien-Yuan, and 鄭添原. "A Survey Study of Governmental Accounting Basis and Usefulness of Governmental Accounting Information." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/69236153446372810400.

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碩士<br>國立臺灣大學<br>會計學系<br>86<br>The issue of public sector performance becomes greatly important in recent years as it affects national competitiveness. It is well recognized that providing useful information for decision-makers is crucial to the improvement of public sector performance. Governmental accounting information is part of that information system. However, currently there exists no related study examining usefulness of governmental accounting information, which motiv

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CHENG, HSU WEN, and 許文成. "A study on management accounting topics for Executive MBA Program students in Accounting." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/22462224107606562058.

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碩士<br>國立臺北大學<br>會計學系<br>101<br>The purpose of this study is to survey the needs of the Executive MBA Program students in management accounting topics, and whether opinions of different backgrounds of executive graduate students differ on management accounting topics. Using data collected from questionnaire sent to Executive MBA Program students in accounting, I use T test to examine if there is differences the degree of needs for 25 management accounting topics between among different backgrounds of executive graduate students. The results indicate all respondents have higher needs in three to

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Lou, Pei-Fen, and 羅佩芬. "A Study on Infrastructure Asset Accounting Model－A comparison of management effectiveness between Renewals Accounting and Deferred Maintenance Accounting." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/365q3m.

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碩士<br>國立宜蘭大學<br>土木工程學系碩士班<br>104<br>The emphasis of Taiwan’s infrastructure development has shifted from construction to the maintenance of existing facilities. However, economic recession and changes to population structures have resulted in tighter budgets coinciding with increased social spending, thus limiting the availability of maintenance funds. In addition, a 2014 gas main explosion in downtown Kaohsiung revealed a striking lack of effective infrastructure management, with crucial infrastructure falling into disrepair due to inefficient maintenance. Therefore, despite financial limitat

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Whitefield, Despina. "Personal and interpersonal skills development in an accounting degree: a case study of accounting education." Thesis, 2003. https://vuir.vu.edu.au/1665/.

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Shu-Chen, Chen, and 陳淑貞. "A Study on the International Accounting Standard 39 and Accounting Treatment of Currency Derivatives." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/65964796074529178618.

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碩士<br>長庚大學<br>企業管理研究所<br>94<br>The objective of the IASB is to achieve uniformity in the accounting principles that are used by businesses and other organizations for financial reporting. Accounting Research and Development Foundation in Taiwan release SFAS No.36 based on the spirit of IAS 39 to achieve international accounting harmonization. We conduct this research about the recognition and measurement of financial instruments based on the regulations of IAS 39.The applications of the fair value in financial instruments cause some problems. We use fair value on stock, fund, and some financia

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Hung, Chih-Ying, and 洪芝瑩. "A Study on Accounting for Convertible Bonds." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/93400159584066459893.

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碩士<br>國立臺灣大學<br>會計學研究所<br>94<br>Convertible bonds are the hybrid securities with the properties of the bond and stock. In Taiwan, for the demand of investors, most convertible bonds have call option, put option, and reset option. Because the ROC Statement of Financial Accounting Standards no. 34 abolished the ROC Statement of Financial Accounting Standards no. 21, a portion of the proceeds received for bond should be attributed to the conversion and accounted for as paid-in capital. The purpose of this paper is to investigate the ROC Statement of Financial Accounting Standards no. 34 and the

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Yang, Wen, and 楊文. "A Study on Accounting of Insurance Contracts." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/91502888863192129385.

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碩士<br>國立臺灣大學<br>會計學研究所<br>94<br>The trends of economic globalization and market liberalization, with the progress of information and technology, have made the obstacles of trades among various countries diminish gradually. Therefore, financial statements of united standards in the world are truly needed, especially for insurance industry. Recently, there have been tremendous changes in the whole business world, and those changes have influenced the insurance industry seriously, which forced the users of financial statements to be even eager for a set of accounting standards of insurance contra

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