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Dissertations / Theses on the topic 'Accounting theory'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Willett, Roger. "Accounting measurement theory." Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.

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2

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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3

Bonin, Holger. "Generational accounting : theory and application /." Berlin : Springer, 2001. http://aleph.unisg.ch/hsgscan/hm00060726.pdf.

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4

Alfahad, Khaled Fouzan. "Accounting in higher education : a grounded theory of accounting absence." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.

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To date, very few studies have investigated accounting absence in organisations, and only two of these have investigated the absence of accounting in higher education (HE). This has posed difficulties to the author of this thesis to identify a framework of accounting absence against which to conduct the research. To mitigate this, the Grounded Theory (GT) approach was applied and developed in this research to facilitate an in-depth explanation of the issue of accounting absence. Subsequently, the researcher extensively and intensively conducted semi-structured interviews in addition to reviewi

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5

Kierzek, Sonja. "Essays on accounting theory and revenue recognition /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000253338.

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6

Klausner, Becky. "Macro-prudential accounting a theory regarding magis /." [Denver, Colo.] : Regis University, 2009. http://165.236.235.140/lib/BKlausner2009.pdf.

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7

Shah, Esta Denton. "Advances to Mental Accounting Theory| Evidence for Mental Stealing and Retroactive Malleable Mental Accounting." Thesis, Northwestern University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3705358.

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<p> Mental accounting, defined as the process whereby consumers code, categorize, and evaluate economic outcomes in the form of mental “budgets” (Thaler 1980; 1985), has been encouraged as a strategy to aid individuals in the regulation of finances and other resources. However, far less research has examined the pitfalls of mental accounting. Essay 1 investigates how mental accounting can lead to suboptimal decisions for others. We propose a novel hypothesis to understand an effect we term “mental stealing,” whereby mental accounts focus individuals on budgets so much t

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8

Pastra, Panayiota. "A descriptive theory of the big accounting firm." Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21532.

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This is an accounting dissertation, whose subject is the type of firm that dominated accounting developments in the UK and the US for most of the 20th century. Its focus is theory creation and most of the dissertation exposition does not focus on the theory per se. Instead, most of the exposition is devoted to communicating the pathway of the reflexive interpretation of the empirical materials relied on. Thus, the last chapter is the theory chapter, as it is the culmination and conclusion of theory creation. Theory creation relied on a qualitative research methodology (bricolage) that combined

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9

Musvoto, Saratiel Wedzerai. "Applying the representational theory of measurement to accounting." Thesis, Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03282009-125051/.

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10

Coulombe, Daniel. "Voluntary income increasing accounting changes : theory and further empirical investigation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26983.

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This thesis presents a three step analysis of voluntary income increasing accounting changes. We first propose a theory as to why managers would elect to modify their reporting strategy. This theory builds on research on the economic factors motivating accounting choices, since it is assumed that accounting choices are a function of political costs, manager's compensation plans and debt constraints. Specifically, we claim that adversity motivates the manager to effect an income increasing accounting change. Secondly, the thesis proposes a theoretical analysis of the potential market responses

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11

McBride, Freda D. H. "Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30551.

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This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers. Prior research has found that individuals recall information that is consistent with prior decisions more readily than they recall

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12

Basu, Atasi. "Reported earnings, auditor's opinion, and compensation Theory and evidence /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.

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13

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 in

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14

Baggio, Roberta. "Crystal Plasticity Theory Accounting for GL(2,Z) Symmetry." Thesis, Paris 13, 2019. http://www.theses.fr/2019PA131082.

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Ce travail avait pour objet de développer une nouvelle approche mésoscopique de la plasticité cristalline et de l’appliquer à la modélisation de la germination homogène et hétérogène de dislocations en 2D. La plasticité est modélisée dans le contexte de la théorie de l'élasticité non linéaire en déformations finies, en utilisant une densité d'énergie de type Landau générant un paysage énergétique périodique. Des puits d'énergie équivalents décrivent des configurations atomiques pouvant être cartographiées par des cisaillements à réseau invariant. Ce type d'invariance est donné par le groupe de

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15

Shen, Rui. "Two essays on empirical accounting /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20SHEN.

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16

Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of c

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17

Munro, Jamie William. "Convertable debt : rationale and accounting classification." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337356.

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18

Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is define

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19

Williamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.

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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public acc

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20

Seal, W. B. "Accounting and management control in the theory of the firm." Thesis, Nottingham Trent University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.290764.

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21

Tillmann, Katja. "Strategic management accounting and sense making : a grounded theory study." Thesis, University of Southampton, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270387.

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22

Linsley, Philip Mark. "The application of neo-Durkheimian institutional theory in accounting research." Thesis, University of York, 2017. http://etheses.whiterose.ac.uk/19021/.

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The seven publications comprising this PhD by publication employ neo-Durkheimian institutional theory (NDIT) to examine the relationship between the concept of culture and accounting practice. The primary focus of all the publications is on the dynamics of cultural dialogues (as defined in NDIT) and cultural change, and the publications contribute to accounting research in the areas of: audit failure, the financial crisis, developments in management accounting post-1980, financialization, risk disclosure, and accounting regulation. The contributions of three of the publications contributions d

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23

Petersen, Stacy Jennifer. "Accounting for Diphthongs| Duration as Contrast in Vowel Dispersion Theory." Thesis, Georgetown University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13422602.

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<p> This dissertation investigates the production and perception properties of diphthong vowels at different speech rates in order to advance the understanding of diphthong phonetics and to incorporate diphthongs into the phonological theory of vowel dispersion. Dispersion Theory (Flemming, 2004; Liljencrants & Lindblom, 1972; Lindblom, 1986) models vowel inventories in terms of contrast between all vocalic elements, yet currently only accounts for quality contrasts. Problematically, diphthongs have been excluded from previous acoustic and theoretical work due to their complex duality of b

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24

Owen, Aneirin Sion. "The political economy of the accounting firm." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3396/.

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The aim of this thesis is the development of a political economy of large accounting and auditing firms. The importance of this lies in the rapid growth of these firms and the lack of appropriate theories. Economists have applied the theory of the firm to accounting and have approached auditing from agency and litigation costs perspectives, while sociologists have studied the culture of accounting firms and approached auditing using concepts such as ‘legitimation’ and ‘jurisdiction’. These approaches do not recognise that to do justice to the subject matter, we must study accounting firms in t

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25

Maatoug, Abubaker Gium Saad. "Accounting education in Libya : an institutional perspective." Thesis, University of Dundee, 2014. https://discovery.dundee.ac.uk/en/studentTheses/819cb01d-bbb9-4838-a076-7bea21936fd7.

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This thesis employs a new institutional sociology perspective to investigate factors influencing accounting education practices in Libyan universities. For this purpose, two pieces of empirical work, a case study and an analysis of accounting textbooks used in Libyan universities, were conducted. The case study was undertaken at one Libyan university and included interviews of accounting academics, document analysis and observations. The findings of the case study informed the second part of the empirical work of this thesis analysing the accounting textbooks used in Libyan universities throug

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26

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

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27

Trombetta, Marco. "The economic analysis of accounting regulation : 3 essays." Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302547.

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28

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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29

Bardo, Frederic S. "A normative theory of accounting for Zimbabwe a third world country /." Thesis, Online version, 1988. http://bibpurl.oclc.org/web/24692.

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30

Lillis, Anne M. "Capitalising on the potential of cross-sectional field studies for theory refinement in management accounting." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0203%20ALillis&JMundy.pdf.

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31

Kim, Sangbae 1968. "Essays on asset pricing theory." Monash University, Dept. of Accounting and Finance, 2003. http://arrow.monash.edu.au/hdl/1959.1/5680.

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32

Hartwig, Fredrik. "Preparers’ and Non-Preparers’ Lobbying on the Proposed Prohibition of Goodwill Amortisation in ED3 ‘Business Combinations’." Högskolan Dalarna, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12549.

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In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hy

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33

Buys, Pieter Willem. "The legitimacy predicament of current day accounting theory / Pieter Willem Buys." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4578.

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Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, whic

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34

Alberti-Alhtaybat, Larissa von. "Strategic management accounting & the strategising mindset : a grounded theory perspective." Thesis, University of Southampton, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.441679.

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35

Assad, Mussa Juma. "Accounting in non-governmental organisations : towards a theory of navigating legitimacy." Thesis, University of Southampton, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390587.

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36

Lassou, Phillippe J. C. "Interplay between governance and accounting systems in Africa." Thesis, University of Birmingham, 2012. http://etheses.bham.ac.uk//id/eprint/4176/.

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This thesis examines the interplay between country level governance and accounting systems considering the role of the World Bank and other donors in the development of both governance and accounting in Africa. The purpose of the research is threefold. The first is to assess the state of accounting systems on the continent using Ghana and Benin as illustrative cases. The second purpose is to examine the link between accounting and governance, and the current donors’ approach to the development of governance and accounting in Africa. The third purpose relates to the examination, through the len

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37

Asamoah, Samuel Rockson. "Towards a Theory of Taxation for Informal Sector Business Owners in Ghana." Thesis, Northcentral University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13419196.

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<p> The overriding presence of informal sector businesses has exacerbated the problem of tax revenue generation in the economies of most developing countries. Business owners in the informal sector have negative opinions and attitudes against taxation and they are unwilling to pay taxes. This has created a gap in knowledge as researchers explore the activities of the informal sector in the economies of developing countries. The purpose of this qualitative multiple case study was to explore and analyze the reasons informal sector business owners have negative opinions and attitudes against taxa

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38

Young, Steven Eric. "Discretionary accounting accruals : systematic measurement error and firm-specific determinants." Thesis, Lancaster University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307362.

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39

Zindi, Beauty Chiwoneso. "Accounting and accountability in local government : a critical constructivist grounded theory approach." Thesis, University of Southampton, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496069.

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40

Gaspar, Abeid Francis. "Accounting, accountability and governance in local governments in Tanzania : a grounded theory." Thesis, University of Southampton, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438544.

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41

Ojra, Jafar. "Strategic management accounting practices in Palestinian companies : application of contingency theory perspective." Thesis, University of East Anglia, 2014. https://ueaeprints.uea.ac.uk/49725/.

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This study uses a quantitative methodology to explore the impact of contingency factors on use of strategic management accounting techniques (SMA), and combined impact of SMA Usage and contingency factors on organisational performance in a less developed country (LDC) context. The exploratory framework included two main dependent variables, namely SMA Usage and organisational performance. For the former, this study gauged the impact of perceived environmental uncertainty (competitive intensity and market turbulence), business strategy (prospector /defender), organisational structure (formalisa

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42

Debono, Francis. "Management accounting and sensemaking : a grounded theory study of Maltese manufacturing SMEs." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370130/.

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This research investigates the role of management accounting within Maltese manufacturing Small and Medium Sized Enterprises (SMEs). In particular it focuses on the interaction between users and providers of accounting information. SMEs make a substantial contribution towards value-added and employment in many of the major economies and particularly so in a small country like Malta. In spite of their importance, studies of management accounting practices and processes in this sector have been rather limited. Taking an Interpretive approach, this research uses Corbin and Strauss's (2008) Ground

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43

Chen, Jennifer Ching-Kuan. "ACCOUNTING DISCLOSURE AT THE ORGANIZATION-SOCIETY INTERFACE: A META-THEORY AND EMPIRICAL EVIDENCE." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2076.

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This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing per

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44

Jones, Tracy Amanda. "The development of positive budgetary theory within the UK hotel industry." Thesis, University of Gloucestershire, 2006. http://eprints.glos.ac.uk/3159/.

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Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'. In order to achieve this a series of objectives were set, relating to: developing a statement of textbook 'normative' theory; identifying industry practice; analysing practice in relation to theory; critically reviewing the rationale for practice; and developing a model of 'positive' budgetary theory appropriate for UK hotel organizations. The methodological stance was interpretive and corpus

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45

Henderson, Elsie. "Users' Perceptions of Financial Statement Note Disclosure and the Theory of Information Overload." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10150219.

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<p> The purpose of financial statement note disclosures is to provide additional, relevant information useful for decision-making. There has been a significant increase in financial statement note disclosure over time, which has resulted in concerns there is now information overload in these note disclosures and there are questions about the relevance of some financial statement note disclosures. The purpose of this qualitative, embedded, single-case study was to determine financial statement note disclosure users’ perceptions about notes (i.e., relevance and use in decision-making; re

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46

Johed, Gustav. "Accounting, Stock Markets and Everyday Life." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7750.

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The backdrop of this dissertation is one ubiquitous element of everyday life: the stock market. Traditionally, accounting and stock markets are logically coordinate entities and this thesis analyzes how accounting supports private investors in their role as shareholders – as investors in shares and owners of companies. This analysis is carried out in four independent essays. The first two essays analyze the privatization of Telia, a former state-owned Telecommunication Company in Sweden that went public in 2000. The field material for the two essays consisted of newspaper articles, government

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47

Kim, Tae Hee. "The Korean emissions trading scheme : focusing on accounting issues." Thesis, University of Exeter, 2015. http://hdl.handle.net/10871/21690.

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The purpose of this study is to examine the accounting standard-setting process in relation to emissions rights and related liabilities in the Korean context in order to provide a better understanding of accounting issues under an emissions trading scheme (ETS). Using an interpretive inductive approach, this study comprises semi-structured, face-to-face interviews and analysis of relevant documents. Interviews were carried out with a wide range of key players, including accounting standard setters (Korean Accounting Standards Board, International Accounting Standards Board, and Autorité des No

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48

Sobrevias, Ester Oliveras. "The new Spanish accounting regulatory framework : a case study of accounting regulation change in a European economy in transition." Thesis, University of Central Lancashire, 1998. http://clok.uclan.ac.uk/1876/.

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In this thesis the Spanish accounting regulatory framework is considered as a research case study. The main objective is to illustrate the issues faced by accounting systems in European economies in transition. Many Eastern European countries undergoing an economic transition have applied for European Union membership. The emergence of new accounting systems in these economies will be strongly influenced by the obligation to comply with European Union legislation and the Spanish case may offer some useful lessons. Spain, as a case study, illustrates a European country that has undergone an eco

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49

Mzenzi, Siasa. "Accounting practices in the Tanzanian Local Government Authorities (LGAs): the grounded theory of manipulating legitimacy." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/348343/.

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This research investigates accounting practices in four Tanzanian Local Government Authorities (LGAs). It seeks to understand how accounting is practiced and the situations which sustain its undertaking. The peculiar role of local governments in the delivery of public services and the influence of accounting on the same has motivated this study (Lapsley & Mussari, 2008). It has also been driven by the inadequacy of interpretive theoretically based informed studies into public sector entities, and the limited accounting research in the emerging economies (Goddard, 2010). The study applies an in

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50

Al, Naim Musaab. "Revolutionary, not evolutionary, management accounting change : a grounded theory study of Saudi Telecom Company (STC)." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370330/.

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This research investigates the change in the management accounting systems and practices in the context of Saudi Arabia as a developing country. It seeks to understand how change occurs in management accounting systems and practices in an organisational setting, particularly in the context of developing countries, which has not been paid enough attention by scholars. This research is a thorough study that investigates the factors that influence change of management accounting systems or practices, that explores how the change processes take place by identifying the main factors that drive chan

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