Dissertations / Theses: 'Accounting theory'

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

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

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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 reviewing documents that would shed light on the status of accounting in the case study. Empirically, this study has – in depth - explored, examined and understood accounting absence in a leading and public university in Saudi Arabia which should contribute to the few related studies in HE and the public sector in general and in developing countries in particular. The origin, status and daily practices of its accounting system were described. For example, this research found that the University’s antiquated accounting system had rarely been subject to any updates or developments since the rules were first established in 1956, although they are criticised for being primitive, bureaucratic and centralised. After comparing the open and axial codes to reach a saturation stage of developing a theory, a substantive theory of accounting absence was introduced to explain accounting absence, and describes conditions that create, resist and/or sustain the absence of accounting by describing the strategies that are applied by those conditions. The consequences of accounting absence and these strategies are described, and finally, this research defined accounting absence, drawing a distinction between technical absence and functional absence. The substantive theory is then compared with the extant literature where this research found a new type of decoupling taking place, and new practices of coercive pressure. After the comparisons, a Formal Grounded Theory was developed to achieve an abstract theory of accounting absence that should be more applicable to studies on accounting absence in general and accounting absence in the field of HE in particular.

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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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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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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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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 that they forgo gifts that a gift-recipient would like. Essay 2 investigates how mental accounting for windfalls (i.e., unexpected gains in wealth) can lead to suboptimal spending on the self. We propose that expense categorizations are retroactively malleable, and can lead to overspending of windfalls. In total, the two essays of this dissertation enhance our study of consumer behavior by documenting new effects of mental accounts. And, in the process of documenting these new effects, this dissertation informs the mental accounting literature by identifying when mental accounting leads to suboptimal outcomes for both others and the self.

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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 a specific concept of reflexivity, developed by Alvesson and Skèoldberg (2000) with a specific approach to engaging with empirical materials developed by Strauss and Corbin (1990). The empirical materials were drawn from three types of sources referencing the big accounting firms, academic research, the histories commissioned by the big firms and the intermittent disclosures of quantity 'stories' about the commercial operations of the firm. The theory created is an assembly of constructed concepts synthesising the various levels of reflexive interpretation of the empirical materials. It communicates a different vision of the firms; they are seen as a type of capitalist firm that has at least six enduring characteristics, all related to commercial action. These are capital management services production, client-focussed geographical orientation, partnership form, ethnic affiliation, prestige and knowledge base.

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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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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 inconsistent information. Research has also shown that current judgements are biased toward prior decisions or judgements. These biases may cause current decisions to be suboptimal or dysfunctional. Two 2x2 experiments were conducted to examine four hypotheses. These hypotheses concerned (1) the influence of an affective response on an investment decision when the differences between two sets of accounting numbers are small and when the differences are large, (2) the influence of an affective response on the recall of numerical data, (3) the influence of time on the recall of numerical data given an affective response, and (4) the influence of an affective response on an investment decision when the level of cognitive processing at the time the affective response is produced is low and when the level of processing is high. The first experiment used graduate students in an accounting course to investigate the influence of differences between numerical amounts on decision making. It also investigated the influence of time between the encoding and retrieval on recall of numerical amounts. The second experiment used accounting practitioners to investigate the influence of differences between numerical amounts on decision making, and to examine the influence of different levels of cognitive processing at the time of encoding on decision making. Results indicate that an affective response does produce suboptimal decisions. In the case of accounting practitioners, however, the influence of the affective response is mitigated when the magnitude of the difference between the accounting numbers previously viewed and those undergoing current examination is large rather than small. The affective response did not significantly influence the recall of numerical amounts. There was no significant change in the influence of the affective response on recalled amounts with increased time between encoding and retrieval. Also, there were no significant changes in decision-making with increased processing at the time of encoding.
Ph. D.

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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 to a change announcement. The stock price effect of a change announcement is examined as a function of investors' rational anticipations of the manager's reporting actions and as a function of the level of information about adversity that investors may have prior to a change announcement. An empirical analysis is presented in the third step of this thesis. Our empirical findings are that: 1- Change announcements, on average, have no significant impact on the market. 2- Relative to the Compustat population as a whole, firms that voluntarily adopt income increasing accounting changes exhibit symptoms of financial distress, suggesting that such change announcements are associated with financial adversity. 3- Firms which voluntarily adopt income increasing accounting changes tend to exhibit symptoms of financial distress one or more years prior to the change year, suggesting that change announcements tend not to be a timely source of information conveying distress to the market. 4- There is a significant negative association between investors' proxies for prior information about adversity and the market impact of the change, especially for the subset of firms with above average leverage, suggesting that the information content of the accounting change signal is inversely related to investors prior information about adversity. The empirical results thus support the view that investors, at the time a change occurs, have information about the prevailing state of the world, and that they have rational anticipations with respect to the manager's reporting behavior. In this respect, the accounting change is, on average, an inconsequential signal that adds little to what investors already knew before the change announcement.
Business, Sauder School of
Graduate

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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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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 symétrie global, qui coïncide avec le groupe de matrices inversibles de valeurs entières GL (2, Z). L'activation des "mécanismes de plasticité", décrite dans ce modèle par les vallées à basse énergie du paysage énergétique, est basée sur la minimisation de l'énergie, et révèle un couplage entre différents plans de glissement. Ce couplage est en grande partie contrôlé par les points selle correspondant aux phases instables de forte symétrie. Nous avons ainsi pu simuler la germination collective de dislocations dans le but de quantifier les effets de la symétrie cristalline et du type de chargement appliqué. Nos simulations numériques montrent que la germination homogène conduit à la formation de structures de dislocations caractérisés par une complexité spatiale élevée. Nous effectuons une comparaison systématique avec des simulations atomistiques, ce qui suggère que notre modèle mésoscopique est capable de capturer les principaux effets atomistiques. L'avantage du nouveau modèle est que l'interaction des dislocations à courte portée est automatiquement incluse, sans la nécessité de recours à des relations phénoménologiques ad hoc. Conçu pour l’étude d’un grand nombre de dislocations en interactions, le modèle mésoscopique proposé ouvre de nouvelles possibilités pour étudier la complexité des corrélations spatiales et temporelles
We develop a new mesoscopic approach to crystal plasticity and apply it for the modeling of the homogeneous and heterogeneous nucleation of dislocations in 2D. Plasticity is modeled in the context of geometrically and physically nonlinear elasticity theory, by using Landau-type energy density generating a globally periodic energy landscape. The equivalent energy wells describe atomic configurations which can be mapped on each other by lattice invariant shears. This type of invariance is dictated by the global symmetry group of integer valued invertible matrices GL(2,Z).The resulting model accounts for this tensorial symmetry in the context of nonlinear elasticity with finite stretches and rotations. The activation of the ‘plastic mechanisms’, described in this model by the extended ravines in the energy landscape, is directed by the energy minimization which accounts automatically for the coupling between different slip planes. Such coupling is largely controlled by the saddle points corresponding to the unstable high symmetry phases. Then, we used to simulate the collective nucleation of dislocations with the main goal of quantifing the effects of crystal symmetry and sample orientation in the loading device. Our numerical simulations show that homogeneous nucleation results in the formation of the dislocation patterns which are are characterized by high spatial complexity. We perform a systematic comparison with atomistic simulations, which suggest that our mesoscopic model is capable of capturing the main atomistic effects. The main advantage of the new model is that short range dislocations interaction is accounted automatically, whitout ad hoc phenomenological realtions. Being designed for the study of the evolution of a large number of interacting dislocations, the proposed mesoscopic model opens new possibilities for studying the complexity of plastic flows in crystals associated with the emergence of scale free spatial and temporal correlations

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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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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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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 capital budgeting practices and influences of firms' characteristics on their choice based on Sri Lankan emerging market, identifying uncertainty factors and its influence on use of capital budgeting practices and explore the interacting effect of uncertainty factors between capital budgeting practices and performance, and finally, develop a capital budgeting model that would meld with the core components of uncertainty, firms' characteristics and firms' performance based on Sri Lankan market. The data for this study were garnered from primary data and secondary data collections. The primary data were collected from 186 CFOs working in companies listed on the Colombo Stock Exchange using self-administered questionnaires. The questionnaire was piloted with a sample of five CFOs. The secondary data were mainly collected from CSE via the Bloomberg website/annual reports. After the data were collected, they were analysed using multivariate analysis such as factor analysis, confirmatory factor analysis and structural equation modelling. This study revealed that the most popular capital budgeting technique used in Sri Lanka was NPV, followed by IRR, PB, ARR and DPB. As for capital budgeting tools incorporating risk, the most preferred method among Sri Lankan firms was uncertainty absorption in cash flows, followed by sensitivity analysis, probability analysis, scenario analysis, and adjusting the required return. Moreover, this study found that the most popular method for calculating cost of equity was the CAPM model followed by average historical returns on common stock. Emerging real options are at an embryonic stage in Sri Lanka. The use of naive capital budgeting practices was mostly preferred by small firms and mainly managed by CFOs with non-MBA educational qualifications and a short tenure. Sophisticated and advanced capital budgeting practices were used mostly by large firms; these were mainly managed by MBA qualified CFOs with a long tenure. As for industry differences, ARR was primarily applied by non-MBA CFOs and was also preferred by non-manufacturing firms. None of the other methods made any significant differences in terms of type of industry. This study found four new levels uncertainty: operational uncertainties (input, labour and production), financial uncertainties (interest rate, inflation and exchange rate), social uncertainty (policy, political and social) and market uncertainty (competitive, output market and input market). Apropos of the model, sophisticated capital budgeting practices were determined by the size of the capital budget, market uncertainty and financial uncertainty. Advanced capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, operational uncertainty and "~'U"''''lal uncertainty. In a similar vein, naive capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, industry and financial uncertainty. Moreover, this study found that social uncertainty moderates the relationship: between advanced capital budgeting practices and effectiveness, between sophisticated capital budgeting practices and Tobin_q and between advanced capital budgeting practices and Tobin_q. Overall, this study has made theoretical contribution as melding with uncertainty factors with capital budgeting practices, geographical contribution as investigated the prevalent capital budgeting practices in Sri Lankan emerging market and parametric contributions as identified firm characteristics and uncertainty factors on the choice of capital budgeting practices and consequence influence on firm performances. The directions for future research are clearly discussed. In a nutshell, beyond its valuable contribution, this study serves as a springboard for future research.

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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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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 defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

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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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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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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 derive from identifying the impact that a shift to a dominant individualistic solidarity has upon the (in)effectiveness of Arthur Andersen as the Enron auditor, the behaviours of key actors in the 2007-8 financial crisis, and the development of strategic management accounting post-1980. The fourth publication contributes by employing NDIT to explain cross-country variations in experiences of financialization. The fifth publication contributes to a new understanding of risk disclosures by demonstrating it is possible to trace through from patterns of social relations to risk management strategies and risk disclosures. The final two publications contribute to debates regarding the development of regulation by evidencing that accounting regulation is not subject to regulatory capture but rather to regulatory self-capture. Prior accounting-culture studies have depended heavily upon Hofstede’s cultural dimensions as the theory base and this is problematic as his work has been subject to important criticisms. NDIT, unlike Hofstede, does not assume nations are culturally homogenous and static. There has been little use made of NDIT in prior accounting research and, in addition to the aforementioned contributions, the publications also demonstrate the efficacy of the theory for undertaking nuanced analyses of the four solidarities by reference to patterns of social relations and for explaining the dynamics of cultural change via the notion of cultural dialogues.

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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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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 being composed of two vowel targets while acting as one phonological unit. Two experiments are presented which test diphthong production and perception by altering speech rate and duration to determine fundamental properties of diphthongs cross-linguistically.

In an elicitation experiment that uses a novel methodology for speech rate modulation, it is shown that speakers maintain diphthong endpoint targets in Vietnamese, Faroese, and Cantonese. Both diphthong endpoints and monophthong targets show similar movement as a natural effect of reduction of the vowel space at faster speech rates, unifying monophthongs and diphthongs in terms of their phonetic properties. Contra the predictions of Gay (1968), it is shown that diphthong slope is variable across speech rates and slope variability is language-dependent.

The second section examines the effect of duration manipulation on diphthong perception with a vowel identification experiment. Results show that the effect of duration manipulation is dependent on phonological vowel length, but otherwise increasing duration improves perception through an increase in percent correct, lower confusability, and lower reaction times. Increasing duration also reduces confusability between diphthongs and monophthongs.

This study finds that duration is an important dimension of contrast both within diphthongs and the vowel inventory as a whole. The analysis shows that in order to adapt Dispersion Theory to account for diphthongs, the theory must include an additional contrast dimension of time. Based on the results of the experiments, three constraints are proposed to initiate the inclusion of diphthongs into Dispersion Theory: *DUR, MINDIST ONSET, and MINDIST OFFSET. Including duration in theoretical models of vowel dispersion is the first step in accounting for vocalic elements that are contrastive along multiple dimensions.

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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 accounting is associated with measures of the relevance and reliability of accounting information. Specifically, pay disparity within corporate accounting is associated with a significant reduction in earnings persistence, in the earnings-returns relationship, in the accruals-cashflow relationship, and with higher levels of absolute abnormal accruals. In tests of pay disparity within the public accounting profession I find evidence of improved information quality associated with higher pay disparity. These findings are consistent with the different structures of employment and career advancement within the corporate and public accounting professions.

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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 the broader context of accounting and its many conceptual and practical problems. These include the conceptual framework, auditor independence, the audit expectations gap, creative accounting, and fraud. To study the accounting firm within the context of accounting the thesis develops a political economy approach that emphasises conflict between investors, managers, workers, and the state. This approach proves helpful because it encompasses all accounting and auditing problems within a framework that recognises agency and links together the profits of accounting firms with their legitimation. The method adopted is the development of a theory of the profits of accounting firms and a model of factors driving auditor independence. Following Bryer, the thesis develops the theory from Marx’s Capital by combining his analyses of ‘bookkeeping’ and ‘commercial capital’. The theory highlights that as capitalist enterprises accounting firms compete with all other capitalist firms for a share of surplus value, as well as competing with other accounting firms. However, the political economy approach also highlights the essential contradiction in accounting: that measuring and disclosing profits can exacerbate the ‘labour danger’. The provocative character of accounting means that disguise of profits is part of its nature, but that this must co-exist with the contradictory need for accurate, objective measurement of profits. The model therefore suggests that the role accounting firms play in disguise is the key to understanding their behaviour. It predicts that as the level of profits and labour militancy rises, so do investors’ demand for disguise. However, because investors need disguise, auditors cannot have full independence, and the thesis concludes that this explains why auditing is within the private sector. Its general conclusion is that rather than being a principle, auditor independence is a variable driven by investors’ needs and the capitalist tactics of accounting firms. The thesis derives and tests two behavioural predictions. First, that accounting firms will exhibit the same types of behaviour as other capitalist firms. Second, the auditor does not act independently. The thesis tests these predictions with evidence of accounting firms’ mergers and profit margins (1986 to 1995), the changes introduced in the US to increase auditor independence (2001 to 2003), and the change to limited liability partnership status (2004 to 2007) in the UK. The high levels of profits disclosed by the LLP accounting firms and the close relationship between mergers and profit margins support the hypothesis that accounting firms adopt capitalist tactics. The wide-ranging debates (1995 to 2005) and changes to auditor independence rules introduced by SEC and Sarbanes-Oxley support the hypothesis that claims of auditor independence are untrue, and that the level of audit independence is a variable. The thesis proposes further development of the theory through historical research and formalising the model.

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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 through interviews with accounting academics and a content analysis of accounting textbooks. The main findings of this thesis indicate that accounting education practices in Libyan universities are largely shaped by coercive pressure emanating from the Libyan political context and political regime and a lack of funding that has fundamentally transcended normative or mimetic isomorphism from international accounting education practices. The influence of this coercive pressure also has led to embedded institutional logic of having a second job and not conducting research as the dominant logic of Libyan accounting academics. Hence, there is a lack of a systematic development and update of the accounting curriculum, syllabus and textbooks in Libyan universities leading to an outdated syllabus that is irrelevant to the needs of Libyan accounting students or to the profession. In addition, the teaching methods adopted to deliver the accounting syllabus are traditional methods such as lectures and tutorials that are led by teachers with little interaction with students which limits the skills development of Libyan accounting students.

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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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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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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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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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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, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship.
Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

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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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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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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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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 lens of political economy, of the factors hampering the development of sound governance and accounting systems in Africa. The research is conducted through a case-study and cross-national design with four data collection methods: interview, observation, survey and documents. The study finds that accounting systems in Benin and Ghana are very weak despite the reform initiatives undertaken in the area, and that the main difference between the two systems relates to the relatively higher level of accounting information available to the public in Ghana compared with Benin. Further, the findings suggest that there is a potential causal relationship between accounting and governance. With regard to the World Bank and other donors’ approach, it is found that the approach to governance and accounting reforms in Africa suffers from a lack of contextual and cultural fit. The study also identifies and explains the various political and economic forces and interests that shape the development of governance and accounting in Africa. These findings complement, extend and challenge existing studies in the field.

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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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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 hypothesised, the results show that the two groups use the same type of ‘sophisticated’ framework based arguments instead of economic consequences arguments. Taken together the examination of the comment letters thus indicates that both preparers and non-preparers point at conceptual strengths and weaknesses, instead of pointing at the real cause of the lobbying activities, i.e. perceived economic consequences, when they try to affect the final outcome of the standard. These findings confirm earlier research which has suggested that self-interested lobbyists use accounting theories and concepts as useful justifications.

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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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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 taxation. Research participants were drawn from informal sector businesses in the La Nkwantanang Madina Municipal Assembly in the Greater Accra Region of Ghana. The study explored the behavior modification and behavior economic theories to determine why informal sector business owners are ambivalent in their taxpaying obligations. The research questions were answered by interviewing 6 business owners from the informal sector with the aim of drawing up inferences about their perceptions on taxation. Some of the key findings from the study were that taxpayers have negative remarks about their interactions with tax officials because tax agents do not respect and provide the best customer service, agents misuse tax money, taxpayers do not see any benefit for paying taxes, and they are not even sure about how their tax money is used. The findings from the study present stark implications for tax officials to pursue their tax collection activities with utmost care and honor, to gain respect and confidence from the informal sector taxpayers by eliciting positive behaviors of tax obligations from that sector, as well as influencing tax policy for informal sector businesses in developing countries. The recommendations from the study will spiral future research agenda to expand current knowledge about informal sector business owner’s perceptions and attitudes towards taxation, and to develop an informal sector taxation model to assist tax administrators in developing nations about a more congenial way to handle informal sector business owners.

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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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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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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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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) Grounded Theory methodology to develop a substantive theory of how management accounting information becomes significant to SME owners. The research reveals that in a scenario where Maltese SMEs are facing increased uncertainty, management accounting information performs an enabling function as it provides a fundamental input to organisational sensemaking. This process is labelled 'enabling sensemaking through accounting information'. In order for this to take place, a number of intervening conditions need to be satisfied. First and foremost a trust threshold needs to be overcome before accountants are allowed to provide the required information. Then accountants have to make sure that they gain in-depth knowledge not only of the business functions but also the owners' vision for the business. Owners on their part need to enable the accountants so that they may effectively perform their roles. This research contributes to Interpretive accounting research by extending the knowledge of the phenomenon of sensemaking in a previously unexplored setting. It demonstrates how management accounting and sensemaking are interwoven within a sophisticated framework that requires users and providers of accounting information to develop a strong personal relationship within SMEs. It also extends the knowledge of the way in which trust plays a fundamental role in this type of relationship. The study also serves to extend the applicability of Grounded Theory methodology and shows how it provides an ideal platform to explore the management accounting phenomenon as a complex behavioural construct.

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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 (formalisation and decentralisation), organisational size and organisational technology on SMA Usage. For the latter, this study explored two dimensions of organisational performance (financial and non-financial) and how the conceptualised dimension(s) of organisational structure, SMA Usage, perceived environmental uncertainty and organisational strategy impact on performance. Data were collected from Palestinian large companies (cross sectors); was used to test the conceptualised framework. The analysis was based on 175 responses, representing a response rate of 43.75%. The SPSS package was used to confirm the reliability and validity of factors and also statistically estimated the association coefficients of the conceptualised relationships in the framework. The findings from this study suggest that the usage of SMA techniques is influenced by a number of factors. These are perceived environmental uncertainty (Market Turbulence) and organisational technology. Also, larger organisations tend to use more SMA techniques than smaller.

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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 perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate foundations' social functions. Taken together, these three studies build upon prior theoretical and empirical work to advance social and environmental accounting research.
Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.

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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 based. Individual corpus (body of knowledge) were developed related to 'normative' theory and hospitality industry practice. An interpretative approach was used to interrogate the corpus in order to ascertain 'positive' theory, concerning budgeting in the hospitality industry. The methodological approach adopted required a multi-method approach, which allowed triangulation of results. Methods used were content analysis, postal census survey, semi-structured interviews and a qualitative questionnaire. The content analysis results identified aspects of budgeting that were 'normative', 'probably normative', 'probably not normative', and 'not normative' in textbooks. Of the sixteen aspects of budgeting reviewed ten were considered normative (at the primary coded level) but others such as zero base budgeting was probably not normative. Findings from industry research established aspects of practice in line with 'normative' theory. Positive theory developed was informed by practice, normative theory and the rationale for industry practice. No general 'theory/practice' gap was identified for budgeting. For many aspects such as the need for participation in the budgeting process, or the marginal reporting of zero base budgeting, there was agreement. However flexible budgeting was viewed has having little use in the industry, whilst it was normative in textbooks. The results also identify aspects that need to be reconsidered by industry, particularly participation at lower levels in the organization and the financial training needs of non-financial managers.

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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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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; readability and comprehension; and differences across user classes) in order to inform standard setters and extend the theory of information overload to financial statement note disclosure. Participants in this study were 15 users of financial statements in Eastern Canada and included 4 creditors, 3 financial analysts, 5 investors, and 3 accountants. Interviews were conducted to gather data on users’ perceptions of financial statement note disclosures. Data was analyzed with MAXQDA 12 software to identify themes and answer the study research questions. Current findings were users perceive financial statement note disclosures are an integral part of financial statements; however, many notes are not read by users, indicating these notes are not relevant and useful for users’ decision making. Further users perceive the readability and comprehension of financial statement note disclosures is low. As a result there are few financial statement note disclosures that are read in detail by users. However, some users prefer transparency and perceive more disclosure means more transparency. Based on current findings it was recommended standard setters and preparers place more emphasis on succinct writing, continue education on the application of materiality, and emphasize more disclosure does not mean more transparency. Recommendations for future research included performing the current study with a larger sample.

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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 bills and interviews. Qualitative and quantitative analyses demonstrate how accounting is used among different actors to realize the privatization. Theoretically, the first two essays lend themselves to the governmentality debate as introduced to accounting research by Miller and Rose (1990). The third and fourth essays are analyses of annual general meetings (AGMs). The field material was generated from a study of participants at 36 AGMs during the spring of 2004. The choice of these two seemingly unrelated cases was done deliberately. Both cases are stock market events that typically involve an audience of a large number of non-professional investors. In the privatization of Telia over 1 million people took part in the offer. The AGMs are typically seen as the single event by which non-professional investors have an opportunity to meet with top management. Thus, each event represents an instance in which accounting is confronted by a predominantly non-professional audience. The contribution of this study is two-fold. First, earlier work inspired by the Miller and Rose framework (1990) has favored an analysis of the programmatic. This study develops the technological aspect of the theoretical framework by means of a rich empirical description. In addition the two essays on the privatization of Telia contribute with an analysis of how once a specific technology translates to become and becomes understood at the site of intervention. Second, the two studies of AGMs contest earlier criticism against the meeting as a corporate governance mechanism detached from the overall corporate governance system. The argument here is that the AGM offers a valuable setting for private investors to discuss stewardship issues. That this opportunity is taken advantage of is suggested by the present field material.

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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 Normes Comptables), accounting experts, industry and government. This study identifies how problematic accounting issues on emissions rights and related liabilities have been addressed by accounting standard setters. The key accounting issues under ETS are linked mainly with free allowances. It is found that accounting standard setters attempt to establish the most appropriate accounting standard under the given circumstances reflecting a variety of considerations, and that the most common elements affecting the development of accounting standards for ETS are the legal and economic context, the existing accounting framework, and preceding models and practices. Nevertheless, these factors affect the development of accounting standards for ETS in different ways. Accordingly, the primary accounting issues on which each standard setter concentrates vary depending on different circumstances and considerations. This study investigates the accounting standard-setting process for emissions rights by Korean accounting standard setters, from the agenda-setting stage to the final publication of the standard. The findings reinforce the importance of political factors in the standard-setting process, including stakeholders’ participation in the process, prominent stakeholders, and the motivation, methods and timing of lobbying activities. In particular, the findings have important implications for the effectiveness of lobbying. Overall, the findings confirm that accounting standards are likely to be the political outcome of interactions between the accounting standard setter and stakeholders. The findings highlight desirable factors for accounting models of emissions rights. Desirability or appropriateness of standard is judged by the extent to which stakeholders in institutional environments consider the promulgation to be legitimate or authoritative. Therefore, accounting standard setters must make greater efforts to encourage stakeholders to participate in the standard-setting process in order to ensure institutional legitimacy. The originality of this study lies in its empirical research on accounting issues for ETS from a practical point of view. In particular, in its timely and detailed investigation of Korean accounting standard setters, this study provides a broader understanding of the accounting standard-setting process in the Korean context. The study also advances legitimacy theory by offering a framework particularly applicable to accounting standard setting process, which also incorporates stakeholder theory research. The study finds support from the framework and further contributes to the related literature by reviewing legitimacy conflicts. From an accounting policy point of view, the findings have implications for both national and international standard setters and provide guidance on how to achieve high-quality accounting standards with a high degree of compliance.

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Senik, Rosmila. "Understanding information technology skills development in undergraduate accounting programme : a grounded theory study." Thesis, University of Southampton, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.444951.

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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 economic transition in the last twenty-five years. The Spanish accounting regulatory framework has successfully undergone several changes in order to comply with European legislation and fit into a global market economy. The research case study comprises five sub-units of study. Firstly, the activities of the Spanish government with regard to new accounting requirements as well as the changes experienced by the accounting standards-setting bodies exemplifies the important role of the government's response to European Union legislation. Secondly, the evolution of accounting and professional bodies represents a society responding to the issues arising from the changes occurring at a national legislative level. Thirdly, the unique interaction between the Spanish public and professional accounting bodies is an example of joint effort in times when rapid change is required and the amount of professional expertise may be limited. The fourth sub-unit of study explores the role of the Spanish academic community which emerges as a full participant during the accounting reforms. Its influence in the new accounting regulatory framework is strongly felt through the increase in academic publications and with direct participation in the accounting standards -setting process. Finally, the fifth sub-unit of study looks at the 'true and fair view' requirement which was adopted by the European Union's Fourth Directive in 1978 as the ultimate objective of financial reporting. The origins and history of 'true and fair view' have given rise to a considerable amount of academic debate on the issues stemming from its implementation by European national legislators. The Spanish decision to adopt this Directive in full shows the high degree of commitment to compliance with the European Union. The response of the Spanish government and the profession to a requirement alien to the Spanish accounting tradition and philosophy has been dramatic. It is concluded that the changes in the accounting regulatory framework have not only been successful, but Spain has also embraced the European Directives in its national legislation to a greater extent than other European countries. The Spanish experience may therefore becorne a model to be looked to by Eastern European countries with an interest in becoming European Union members.

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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 interpretive approach to investigate accounting in the organisations in which it operates (Ahrens & Mollona, 2007), and executes a grounded theory method to develop a theory systematically from the raw data (Glaser & Strauss, 1967). In order to ensure the general application of the emergent theory beyond the case studies, the development of a formal grounded theory was sought. This research revealed that the operations of the Tanzanian LGAs were constrained by factors such as deficient regulatory systems, political interference, donors’ influences, and funding uncertainties. These conditions forced the technocrats to use important accounting practices, such as budgeting, auditing, financial reporting, and performance measurement to manipulate the organisational legitimacy. The process of legitimacy manipulation ensured the availability of resources for the LGAs and the attainment of the individual interests of the Councils’ officials. This study contributes to the interpretive approach in emerging economies. Also, meta-coding, intra-relationships of categories, and development of formal grounded theory, add new insights to the grounded theory analysis. It is also worth noting that the study integrates the emergent theory within the New Institutional Sociology (NIS) framework. It was not intended to test NIS, but rather, to adopt it as a theoretical lens that assisted interpretation of the research findings. In the NIS framework, the study establishes the simultaneous achievement of legitimacy and efficiency, recognises multiple sources of loose coupling, and the influence of performance management on shaping accounting practices in the public sector organisations. It also offers the micro reactions of the Councils’ officials, and recognises the different patterns of the officials’ responses across Councils and service deliveries. The study argues that in emerging economies considerations of a country’s local contexts has the potential to minimise any counter-productivity of reform programs. Moreover, this research appeals for a holistic approach to the reform programs, harmonization of laws and regulations, the institution of efficient financial management and reporting mechanisms, and the improvement of employee welfare in the Tanzanian Councils.

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Dissertations / Theses on the topic 'Accounting theory'

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