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Dissertations / Theses on the topic 'Accounting'

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Published: 4 June 2021
Last updated: 25 July 2025

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1

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

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gath
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2

Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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3

Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.

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4

Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first
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5

Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory ad
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6

Jones, Christopher. "ETSU's Accounting Program: Creating CPAs." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/635.

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Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with bo
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7

Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare
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8

Pellegrini, Silvana <1992&gt. "Accounting Quality in the Accounting System of China." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11554.

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The first part of this work,”Accounting quality in the accounting system of China”, focuses on the changes that Chinese accounting system has faced throughout the years. I will start from the four main stages in which Chinese accounting convergence is divided, that took place respectively in 1992, 1998, 2001 and 2006. In the last section of this chapter, I will outline the further developments in Chinese convergence process. The second part of this work focuses on accounting quality and its measurement approaches. The first part of this chapter is dedicated to the different definitions of acc
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9

Zancanaro, Giulia <1996&gt. "Behavioural accounting: are accounting terms lost in translation?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19774.

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This thesis will start from accounting theory, and various approaches for its elaboration will be presented, focusing on the behavioural accounting one. In the past, there was the idea that individuals making decisions always act in a rational way, but nowadays this belief’s credibility has diminished, starting to be substituted by studies focusing on how the actions and decisions can be influenced, by adopting the behavioural accounting approach. Then, given that financial reporting is about communicating accounting information to users to enable them to make decisions, a lack of consideratio
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10

Loesch, Hannes. "Kundenorientiertes Accounting." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.

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11

Reinecke, Matthew. "Forensic Accounting : /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.

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12

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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13

Mazwi, Z., and E. Stack. "The relationship between Accounting 1 and Accounting 3 results." South African Accounting Association Biennial Conference: Conference for Accounting Educators, 2006. http://hdl.handle.net/10962/d1004609.

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14

Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.

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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ i
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15

Waheed, Abdul, and Mitsuo Ezaki. "Production, Social Accounting and Financial Social Accounting Multiplier Analyses with the Financial Social Accounting Matrix of Pakistan." Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7497.

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16

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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17

Silva, Soraia Cristina Pereira da. "Responsabilidade social, silent accounting e shadow accounting: estudo de caso." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/22015.

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Mestrado em Contabilidade - Fiscalidade<br>O presente trabalho propõe-se analisar a consistência do discurso interno de uma empresa e a informação externa divulgada. A análise dos relatórios de responsabilidade social e a reconstrução das silent-accounts e das shadow-accounts permitem analisar potenciais discrepâncias existentes. A abrangência do tema foi condicionada através do estudo de caso da barragem do Baixo sabor, com fortes impactos na sociedade e no meio ambiente, gerando maior divulgação não só por parte da empresa como também dos MEDIA. Numa ótica de consumidor alguns cidad
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18

Almásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.

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The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather tak
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19

Candeo, Matteo <1994&gt. "Automation technologies in accounting and auditing within public accounting firms." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15945.

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Automation technologies in accounting and auditing within public accounting firms During recent years new trends related to technology have developed at a rapid pace, accounting and auditing are the professions more vulnerable to the change. Even if the positivity or negativity of these developments, it is necessary to understand deeply the meaning of words as Internet of Things, big data, cloud accounting, robotic process automation (RPA), artificial intelligence (AI) and blockchain in order to better understand their effects within public accounting firms. It was observed an higher research
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20

Tully, J. B. "Accounting for transsexualism." Thesis, Brunel University, 1987. http://bura.brunel.ac.uk/handle/2438/4318.

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This study reports the systematic collection of accounts from 204 transsexual subjects, most of whom attended the Gender Identity Clinic at Charing Cross Hospital (Fulham). A review of the literature covers cross gender behaviour in other societies, recent biological, social and psychological studies on gendered and cross gendered behaviour, a medical history of transsexualism and 'sex reassignment surgery'. Psychological 'frames' for the study of cross gendered careers are derived from attributional theories, and symbolic interactionist approaches to the construction of sexual categories of b
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21

Djatej, Arsen M. "Russian financial accounting /." View abstract, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3248455.

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22

Baryauno, Linda, and Funda Pektas. "Big Bath Accounting." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19342.

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Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade. En av förändringarna var att den årliga avskrivningen av
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23

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

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24

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

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According to the works of the French philosopher Émile Durkheim (1964), much of today\'s modern society is founded on the basic tenets of professionalization. Yet the significance of professionalism is often taken for granted and lost in ambiguity. The aim of this study is to thus identify and understand the perceptions of professionalism, with the context of the case being the accounting community at the University of Sao Paulo. A series of open-ended interviews were performed with ten participants with varying levels of academic and market work experience. The data was then coded and analyze
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25

Piatetska. "GLOBAL ACCOUNTING SYSTEM." Thesis, Київ 2018, 2018. http://er.nau.edu.ua/handle/NAU/33883.

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26

Freeman, Michelle. "Accounting for Investments." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etsu-works/6428.

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27

Davarcioglu, Tolga. "Empirical accounting research." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2011. http://dx.doi.org/10.18452/16411.

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Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. In jeder Arbeit werden ökonometrische Methoden angewandt, um Hypothesen bezüglich bestimmter Wirkungen und Folgen von Rechnungslegung zu bestätigen oder zu verwerfen. Die erste Arbeit untersucht die freiwillige Anwendung von Rechnungslegungsstandards. Ausgehend von den besonderen institutionellen Begebenheiten Deutschlands werden Determinanten der freiwilligen Anwendung der Deutschen Rechnungslegungs Standards (DRS) identifiziert. Die Ergebnisse einer multinomialen
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28

McKenzie-Fowle, Stewart Myles. "Accounting for livestock." Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36282/1/36282_McKenzie-Fowle_1995.pdf.

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Accounting for livestock activities affords particular accounting questions pertaining to asset valuation and profit measurement. The livestock industry impacts significantly on the Australian economy, but accounting information produced by firms in the industry has escaped accounting regulation. Traditional accounting theory suggests that uniformity in reporting provides optimal information for users of accounting reports and that lack of appropriate regulation results in diversity in reporting practices. Livestock represents one category of self-generating and regenerative assets [SGARA]
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29

Peach, Kris Elizabeth. "Accounting for forests." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36390/1/36390_Peach_1994.pdf.

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There is a lack of accounting guidance in Australia relating to accounting for forests. Forest accounting provides some unique challenges which existing historical cost based accounting methods do not address. Forests have a significant growth period with revenue being received many years after the majority of expenditure is incurred. They are also assets which appreciate in value from growth. Existing accounting practices in Australia are diverse. Consequently this raises the issue of whether comparability of entities within the industry is possible. The purpose of this thesis is to examine
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30

Mottaghi, Aliasghar. "Accrual accounting, cash accounting and the estimation of future cash flows." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7075/.

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This study investigates the predictive ability of current and past cash flows with respect to the estimation of future cash flow, and compares this predictive ability with that of current and past earnings. Future cash flow is estimated in this study on the basis of a model hierarchy that initially incorporates aggregated predictors and then their disaggregated components, with the objective of improving on conventional research design with respect to the problematic issues surrounding missing values in source databases, extreme values in the sampled data and variability in fiscal year length.
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31

Rowbottom, Nick. "Intangible asset accounting and accounting policy selection in the football industry." Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.

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The main aim of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The measurement of intangible assets is problematic due to a lack of verification through reference to an active market. However, drawing on Human Resource Accounting, the thesis argues that identifying and measuring human resource assets may be possible in the football industry. The human resour
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32

Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is use
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33

Chambers, Julia. "ACCOUNTING FOR ART: ANIMATION AS A TEACHING TOOL FOR ACCOUNTING PROCESSES." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1188.

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Despite technology's growing presence in society, accounting classrooms have lagged behind other disciplines in utilizing educational animations. This is primarily due to inconclusive research and institutional resistance. In this thesis, I cover existing research on the benefits of visualizations as well as the significance of educational animations. To supplement my arguments for how these studies are lacking, I have made two educational animations covering introductory concepts of financial statements and the time value of money.
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34

Perry, Jacqueline Anita Baughman. "Impact of the Accounting Education Change Commission's Recommendations on Accounting Instruction." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/40355.

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The purpose of this study was to examine the changes in accounting instruction recommended by the Accounting Education Change Commission (AECC) at 11 grant recipient schools and 11 similar non-grant recipient schools randomly selected. The AECC suggested that accounting education should include more communication skills, interpersonal skills, and critical- thinking and problem-solving skills. The AECC also recommended that more emphasis be placed on teaching rather than research. To measure implementation of the recommended changes, a four part Accounting Instruction Change Scale was deve
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35

Allen, Miranda. "There's Just No Accounting for Healthcare: A look at the differences between standard GAAP accounting and accounting for healthcare clients." Kent State University Honors College / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1367851476.

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36

Zeng, Yachang. "Two studies of accounting quality : analysts' disclosure of low accounting quality, and accounting comparability in the post-IFRS adoption period." Thesis, Lancaster University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543975.

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37

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

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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial
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38

Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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39

Bampton, Roberta. "Ethics in accounting : a review and an investigation of management accounting education." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405180.

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40

Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of discl
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41

Brihs, Julia, and Elvira Zandhers. "Lean accounting : En undersökning av lean accounting i Svenska företag inom tillverkningsindustrin." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31597.

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Till följd av globalisering och ökad konkurrens har västvärldens intresse för lean production som produktionssystem vuxit och i Sverige är lean production den verksamhetsutveckling som tillämpas i störst utsträckning. Efter implementering av lean production har organisationer upptäckt att den traditionella ekonomistyrningen behöver förändras eftersom den motverkar leans värderingar. Dessutom belyser inte de traditionella ekonomiska rapporterna förändringarna som sker till följd av lean production, något som kan resultera i att företag avbryter implementeringen. Som ett resul
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42

McSweeney, Liam Brendan. "On the construction of accounting representations : four studies of accounting in action." Thesis, London School of Economics and Political Science (University of London), 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309006.

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The presupposition that accounting is capable of producing representations which correspond with a reality wholly anterior and exterior to them - widely privileged in accounting and other texts - is analysed and challenged in the thesis. A range of analytical methods are used. The first is the deconstruction of ã text from different discursive levels which assert the possibility of correspondence through accounting representations. These texts are directly analysed and subjected to their own proof criterion of correspondence. The aim is to show that each text defers the point at which the pure
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43

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

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The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions hav
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44

McKean, Gerald W. McCarthy John R. "Congruencies of computer competencies as viewed by accounting practitioners and accounting educators." Normal, Ill. Illinois State University, 1985. http://wwwlib.umi.com/cr/ilstu/fullcit?p8514778.

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Thesis (Ph. D.)--Illinois State University, 1985.<br>Title from title page screen, viewed June 8, 2005. Dissertation Committee: John McCarthy (chair), Timothy Duffy, Gary Fish, David Franklin, Ronald Halinski, James Hallam. Includes bibliographical references (leaves 187-192) and abstract. Also available in print.
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45

Shields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.

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With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accountin
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46

Bennerson, Brigitte A. "Accountants and Accounting Educators' Perceptions of Accounting Certifications/Accreditations and Communication Divides." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4421.

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Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a g
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47

Haciibrahimoglu, Damla. "Generational Accounting In Turkey." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614833/index.pdf.

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Generational Accounting (GA), developed by Auerbach. Gokhale and Kotlikoff (1991) is an alternative and dynamic method employed in measuring the impact of existing fiscal policies on current and future generations. The method is based on the government&rsquo<br>s intertemporal budget constraint which principally requires that the present value of current and future generations&rsquo<br>net tax payments plus the existing net wealth be sufficient enough to cover for government&rsquo<br>s future consumption. In contrast to the traditional and static measures of fiscal sustainability, GA method re
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48

Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality." Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.

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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings
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49

Sabac, Florin M. "Accounting for the horizon." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ61170.pdf.

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50

Thompson, George David. "Accounting and the arts." Thesis, University of Canterbury. Accounting and Information Systems, 1993. http://hdl.handle.net/10092/2718.

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Two trends in accounting thought and regulation are discernible. Firstly, the scope of the resources and resource attributes which are recognized by accounting is being broadened-from a preoccupation with the financial characteristics of economic resources to also embracing non-financial characteristics and noneconomic resources. Secondly, some of the traditional "branches" of accounting are becoming less divisive-concepts, techniques and rules are crossing the boundaries and the practice of focusing attention on one branch to the exclusion of the others is yielding to more holistic approaches
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