Dissertations / Theses: 'Business. Accounting Accounting'

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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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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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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 both multiple choice and open-ended response questions. The data was analyzed qualitatively since 16 people responded, and broad conclusions of the results were assessed. Questions in the survey asked students to give their input on how ETSU can improve the Master of Accountancy (M.Acc.) program, identify parts of the CPA exam that were troublesome and easy, how prepared students felt for the CPA exam, etc. The findings of this survey presented a wide range of opinions on ETSU’s ability to prepare students for the CPA exam and offered valuable insight to be considered.

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Lind, Ebba, and Anna Sund. "Customer Accounting in Business Networks." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-246776.

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The constellation of the customer base has implications for the company’s future survivability. Within the business-to-business markets, the customer relationships are characterized by technical and organizational interfaces. Understanding the customer relationships and using customer accounting can provide information about how to prioritize among the customers in order to improve short-term and long-term profitability. The framework by Lind and Strömsten (2006) where different customer accounting techniques are related to a typology over customer relationships is evaluated and further elaborated on in this thesis. The empirical findings both confirm the reasoning behind the framework and cause development potential. The relation of customer accounting techniques to different types of customer relationships is mainly confirmed by the study. Regarding the customer typology, the empirical findings bring forth proposed improvements; a grading of the technical and organizational interfaces of the customer relationship types is suggested.

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Cunha, Gustavo Alberto Martins Ribeiro da. "Business cycle accounting in Japan." Master's thesis, Instituto Superior de Economia e Gestão, 2006. http://hdl.handle.net/10400.5/2838.

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Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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Tucker, Emily C. "The accounting education system : is it broken? /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_tucke_accou.pdf.

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Marciano, Nicole. "Accounting for stock options : at whose expense? /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_marci_accou.pdf.

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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 purely extra-accounting is deemed to have been fully grasped. No pure, or pre-discursive, position from which an account could begin is located. In each text there is an endless supplementarity. The terminus of correspondence is never reached. The second method of analysis employed is an examination of the advocacy and implantation of accounting change in the name of accounting's alleged correspondence capabilities in the UK Civil Service. More than a decade of advocacy is considered. Some of the pressures for the accounting change considered are located by an analysis of the different, indeed conflicting, purposes for which accounting is advanced by the advocates and compared with an explanation of change which would be consistent with a correspondence characterisation. The evidence provided by the advocates for their claims about the possibility of correspondence is examined and shown to point to yet other discourses. The third approach is participant observation of the functioning of accounting in organizational actions in a private sector manufacturing firm. The construction of accounting representations and some constitutive effects are explored and contrasted with the depiction of accounting as correspondence. Drawing on the contribution of each of the critiques of accounting as correspondence, the thesis concludes that representations are not of pre-existing referents but what is brought into being.

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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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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 gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and 5 practicing accounting professionals. Using NVIVO, a thematic analysis was conducted to examine and analyze the data for patterns and opposing views. Half of the participants believe that the curriculum should be modified; they were not convinced that existing accounting curricula prepare students for the workplace, even if they passed the CPA exam. Despite being aware of other certifications and the relevancy of specific certifications for various job trajectories, educators and practitioners view the CPA certification as most valuable and most recognized. Six participants perceived a communication gap and a need for conversation, due to educators' detachment from accounting profession. This research serves to unify educators and practitioners to foster a learning environment conducive to preparing graduates to communicate and work in a global business because a highly skilled workforce will contribute to trust and sustainable value creation; ultimately improving the economy by building enduring businesses and communities.

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Jin, Qinglu. "Business cycle, accounting behavior and earnings management /." View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.

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Frias, Carolina, and Jenny-Ann Ruhlander. "Management accounting in horizontal networks." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.

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Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues.

Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations.

Delimitations: It is not within the purpose of the thesis to discuss the various reasons why cooperative relationships are established in the first place, nor how they develop. Proceed of the study: A multiple case study of three Swedish networks composed of small/medium-sized firms was carried out with the help of thirteen interviews.

Conclusions: Empirical support is offered for both the business and functional network types. The model of Dahlgren et al. does not take into account that the degree of integration of the network supporting activities does not necessarily have to entail the equivalent degree of integration regarding the management accounting system. Hence, the typology of networks cannot be said to be conveniently applicable to study all horizontal networks, as the model may leave out certain significant dimensions that obstruct the understanding of a network.

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Baydoun, Nabil Mohammed Ali. "Financial accounting and reporting in Lebanon : an exploration of accounting in hyperinflationary conditions and an investigation of accounting transfer to less developed countries." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304861.

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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 taking a broader multidisciplinary approach to answer the previously stated questions.

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Weetman, Pauline. "The prudence concept in accounting." Thesis, University of Glasgow, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292827.

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

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The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions have arisen about the need of accounting consultants if the procedures are automatic. Studies on automation in various fields have been conducted over the years, but the impacts of automated accounting on accounting firm and their accounting consultants have been neglected in previous research. Moreover, since the consultants are affected as well, their attitude toward such changes and corresponding impacts are of interest to understand their stance to these changes. Thereof, the interest in how accounting firms and their consultant will be affected resulted in these two research questions: 1) What are the potential impacts of automated accounting for accounting firms and their accounting consultants? 2) What are the accounting consultants’ attitudes towards automated accounting? The purpose of this thesis is to extend the current knowledge of the potential effects and explain the phenomena of automation in the context of accounting firms and their consultants. The aim is also to extend the knowledge of the accounting consultants’ attitude towards automated accounting and what they perceive as threats and opportunities. This thesis answers the research question by a qualitative method where empirical data has been collected from interviews with accounting consultants from different accounting firms in Umeå. The findings from the empirical data shows that automated accounting may lead to a decreased need of accounting consultants if the accounting firms do not extend or diversify their services. Moreover, advisory and analytical services will dominate the industry because automation will lead to more financial misstatements, which drives the need of analytical services. To comply with these changes, the future accounting consultant needs to possess more technical knowledge. The accounting consultant assistant will most probably be replaced by IT-consultants and in the long term, all consultants will be salespersons rather than accounting consultant. Regarding the attitude, the majority of the accounting consultants are positive towards automated accounting and their impacts, even though some tend to show a negative attitude to certain impacts.

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Mock, Justin. "“Classic Case Studies in Accounting Fraud”." Miami University Honors Theses / OhioLINK, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1111004894.

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Casill, Paula. "Reliability vs. relevance : the conflict in accounting for intangible assets /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_casil_relia.pdf.

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Garatziotis, Theodore. "The obstacles of and progress towards a harmonized accounting system /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_garat_obsta.pdf.

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Jutkiewicz, Anna. "Worldwide accounting diversity and the need for common reporting standards /." Staten Island, N.Y. : [s.n.], 2007. http://library.wagner.edu/theses/business/2007/thesis_bus_2007_jutki_world.pdf.

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Senese, Diana C. "The Pooling interest method vs. the purchase method of accounting /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_senes_pooli.pdf.

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Silva, Marcelo Eduardo Alves da Salemi Michael K. "Accounting for business cycles in emerging market Economies." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2009. http://dc.lib.unc.edu/u?/etd,2807.

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Thesis (Ph. D.)--University of North Carolina at Chapel Hill, 2009.
Title from electronic title page (viewed Mar. 10, 2010). "... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of Economics." Discipline: Economics; Department/School: Economics.

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Adams, Karen Ann. "Accounting Strategies for Small Business Law Firms' Sustainability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2629.

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Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprised the conceptual framework for this study. Data collection included semistructured face-to-face interviews with the small business family law firm owners, a review of company documents, and field notes. Thematic analysis included data from face-to-face interviews, document collection, field notes, and current literature. Themes that emerged were (a) having or obtaining some formal accounting education, (b) working with an accounting professional, (c) categorizing expenses and using formal financial reporting, (d) developing and maintaining ethical standards of billing and unearned income, and (e) utilizing accounting software. Recommendations for action included investing in accounting courses and seeking professional assistance. Small business family law firm owners may apply these results to spend more time working with clients to increase income. Increasing the success of small business family law firm owners may contribute to positive social change by providing increased employment and economic health within communities.

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Hong, Yongtao Ndubizo Gordian A. "Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2907.

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Kindberg, Anna, and Maria Persson. "The Connection between Accounting and Taxation : The most practical one in relation to accounting harmonization!" Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-216.

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The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of the traditional continental European use of the prudence concept of conservatism to protect creditors.

The use of these new standards creates problems in relation to the Swedish connection between accounting and taxation which implies that the financial accounting is the base for taxation. To continue to use this connection while introducing IAS/IFRS in individual accounts would have effects on the tax base as there will be a risk of distribution of untaxed profits and having to pay tax on unrealized profits. Therefore the purpose of this thesis is to investigate how the most practical connection between accounting and taxation in Sweden should be formulated within the near future in relation to the use of IAS/IFRS and the development of accounting harmonization within the EU.

To gain relevant data to be able to fulfill our purpose we have chosen a qualitative method. We have conducted four semi-structured interviews with five interviewees knowledgeable in accounting and taxation. The data retrieved through the interviews have been analyzed by the use of data reduction in matrixes.

Our overall conclusion is that the connection between accounting and taxation needs to be changed. The most likely and suitable solution in the near future would be to keep the connection where the accounting is used as a base for taxation and remove the connection where tax rules affects the accounting. We advocate a use of IAS/IFRS in individual accounts for larger companies and that potentially arising issues due to the kept connection will be solved with specific tax rules. We do not deem complete disengagement with development of a new tax rule system to be a usable solution at the moment. Furthermore, we cannot see any signs of accounting harmonization among SME:s within the near future.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Pence, Diana Kay. "An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279147/.

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George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competitive market forces would ensure that corporations produced goods and services at a socially optimal level or that income would be distributed equitably. Claims that accounting profit provides a measure of managerial efficiency are based on these premises. This dissertation examines the political dynamics of one particular accounting measurement debate--the debate over the determination of business income. Policies, such as wage/price controls, the excess profits tax, and the undistributed profits tax, brought the accounting income determination debate to center stage. The perseverance of the historic cost allocation model in the face of significant economic changes presents a fascinating glimpse of the important role accounting played in justifying continued reliance on the private property rights paradigm. I use retrodiction (reasoning from present to past) to examine why the historic cost allocation model has been so enduring. In my examination, I use personal correspondence, transcripts of Congressional hearings, published financial statements, and relevant journal articles. My analysis indicates that, while accountants empathized with managers who claimed that inflation distorted reported earnings and recognized that a serious measurement scale issue existed, they also recognized that abandonment of historic cost would not be politically feasible. If accountants had adopted a strongly partisan position that favored management with respect to bargaining with labor, this could have undermined the profession's claim to neutrality and opened the standard-setting process to closer political scrutiny. Accountants responded to management in a less visible way. Standard setters adopted techniques that gave managers maximum flexibility in managing income while retaining the aura of objectivity that attached to historic cost.

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Anner, John. "Blended Value Accounting and Social Enterprise Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=3746906.

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Social enterprises (SEs) are businesses managed by entrepreneurs who seek to improve society, and they represent an important trend in social change work. However, there is little empirical knowledge about which blended value accounting (BVA) methods are used by SE managers, and whether the use of BVA is perceived by SE managers as a critical success factor. Blended value accounting is a conceptual framework for measuring combined social and financial outcomes in SEs, and some believe that the use of BVA may be a critical success factor for SEs. This research was based on Covin and Slevin’s conceptualization of entrepreneurial orientation. The main research question was whether the use of BVA methods was correlated with SE success from the perception of the SE managers. Surveys were sent to 3,682 SE managers in North America, the United Kingdom, Asia, and Africa (n = 280). Data were analyzed using multiple regression, with the dependent variable SE success, and the independent variables: the use of BVA method, number of employees, length of time in business, economic sector, and country of registration. Findings indicated no statistically significant correlation between the use of BVA method and SE success, though most SE managers, 73% of 280 respondents, were using BVA methods for other reasons, including complying with state laws. The BVA method B-Impact Rating System was used by 59% of survey respondents who used any method of BVA. These findings suggest that SE managers should select a BVA method that is inexpensive to implement, aligns with industry standards, and provides them with management information. Supporting agencies should create a global registry of SEs, report on the social change impact they create through their businesses, and encourage all businesses to adopt the social-change orientation of SEs.

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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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Na, Hyun Jong. "Disappearing Working Capital: Implications for Accounting Research." Thesis, The George Washington University, 2020. http://pqdtopen.proquest.com/#viewpdf?dispub=27542571.

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This dissertation examines the implications of technological advances on the net working capital balance of U.S. firms over the past five decades. I find that the annual mean value of the net working capital balance of U.S. firms has sharply declined, from 28.9% of average total assets in the 1970s to 6.5% in the 2010s. I also show that an increase in IT spending is associated with a reduction in net working capital balance, after controlling for alternative explanations. This real (vis-à-vis accounting) change in net working capital balance has significant implications for practical financial management and accounting research. On one hand, companies have become more efficient in managing their working capital and thus in conserving cash, leading to an increased cash savings at U.S. firms. On the other, the declining working capital balance has reduced accounting current accruals from 18.8% to 5.4% of earnings, which, in turn, has reduced the explanatory power of the Jones (1991) model from 23.7% to 3.7% and increased the correlation between earnings and cash flows from 0.689 to 0.947 over time. Such a structural change is worth noting for accounting research addressing the relationship between accruals, cash flows, and earnings.

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Ibrahim, Shahul Hameed bin Mohamed. "The need for Islamic accounting : perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics." Thesis, University of Dundee, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326696.

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Fu, Winnie. "Small business modelling within the financial accounting conceptual framework." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape8/PQDD_0006/MQ41701.pdf.

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Horton, Joanne. "Accounting for shareholders' profits in long-term insurance business." Thesis, Aberystwyth University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297322.

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Tourna-Germanou, Eleni. "Understanding, predicting and influencing business students' accounting career choice." Thesis, Sheffield Hallam University, 2006. http://shura.shu.ac.uk/20446/.

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This thesis proposes and evaluates a new integrated model of accounting career choice (ACC), drawing upon current theories of planned behaviour and work values and past accounting research. Furthermore, the thesis investigates changes to the model's constructs after business students have been exposed to a traditional versus an innovative first accounting course (FAC).Combining a longitudinal approach with a quasi-experimental design, the findings of the study show the following: First, subjective norm, attitude and perceived control are all significant predictors of first semester business students' intention to pursue a career in the accounting profession. However, regression analysis revealed that of the dimensions of attitude, only the intrinsic dimension is a significant predictor of intention. Extrinsic, prestige and social dimensions do not contribute to the prediction. Normative beliefs concerning the pursuit of an accounting career, beliefs concerning the intrinsic attributes and outcomes associated with the accounting profession and self-efficacy beliefs concerning the pursuit of an accounting career have been identified as the important sub-constructs of an ACC. Second, at the end of the traditional FAC, subjective norm has statistically significantly improved; however, all other constructs of an ACC have been negatively affected, and students' perceived control has statistically significantly deteriorated. On the other hand, at the end of an innovative FAC, intention, subjective norm and attitude have statistically significantly improved while perceived control has remained stable. Significant differences in all the constructs of an ACC have been identified among students in both the traditional and the innovative FACs. The identified differences can be attributed to the additional information about the accounting profession that students in innovative courses received through accounting practitioners' presentations. The thesis supports prior research that professional accountants making presentations is a very effective strategy of integrating information about the accounting profession into classroom practice and of influencing students' intention to pursue an accounting career.

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Kelly, Scott T. "Public accounting firms over the last century and the agenda : regaining trust /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_kelly_publi.pdf.

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Holifield, Suzanne Marie. "Risk management and hedge accounting decisions at financial institutions." Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1267632084.

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Bebbington, Jan. "Accounts of, and accounting for, sustainable development." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.269650.

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Walsh, John Anthony. "Control in minicomputer-based financial accounting applications." Thesis, City University London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241198.

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

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Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus on technological skills. Rather, it focuses on the basics of accounting, theory, and manual journal entries. Although these basics are certainly fundamental to accounting knowledge they are no longer the most important skills in an accountants repertoire. This raises the following question: are accounting programs adequately preparing graduates to use technological skill in the workplace once they graduate? This research paper seeks to answer that question through a qualitative study of recent Tennessee accounting undergraduates.

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Engholm, Pär Ale. "Accounting in Chinese? : -Swedish subsidiaries in Hong Kong." Thesis, Uppsala University, Department of Business Studies, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7566.

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Hadzismajlovic, Ena, and Magnus Sohl. "Big Bath Accounting och bonus i börsnoterade företag." Thesis, Örebro universitet, Handelshögskolan vid Örebro universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-15455.

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A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation. Big Bath Accounting is defined as a strategy used in companies to increase their discretionary accruals (which consists of provisions, depreciation and amortization). A total of 195 annual reports have been studied (in each of the 39 companies five annual reports have been studied). The variables have been operationalized and analyzed by a regression analysis. The result of this study shows that the hypothesis stating that there is a positive correlation between the remuneration of the CEO and Big Bath Accounting can be rejected. The survey also shows that some industries show stronger tendencies of Big Bath Accounting and that some specific industries exhibit greater relation between the remuneration of the CEO and discretionary accruals. The conclusion is however that we cannot prove a positive relation between Big Bath Accounting and remuneration to the CEO.

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Zimmerman, Mary-Jo. "Exploring the Role of Bookkeeping in Business Success." Thesis, Walden University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10113720.

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Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners’ growth, sustainability, and prosperity and, subsequently, benefit their local economies.

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Maduekwe, Chidinma Caroline. "The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.
This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.

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Myrelid, Andreas. "Essays on manufacturing-related management accounting." Licentiate thesis, Linköpings universitet, Produktionsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-87703.

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In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been developed since the 1930s. The purpose of this licentiate thesis is to provide perspectives on some aspects concerning the relationship between manufacturing operations management and management accounting. This will increase the knowledge and understanding of how management accounting information supports manufacturing decision making. This thesis reports findings from four studies designed to investigate the informational relationship between management accounting and operations management in companies. Results from this research shows that there are many factors to consider when choosing and designing an appropriate management accounting system. Contextual factors include market, manufacturing strategy, technology, and organization. This thesis also reports on the difficulties of making theoretically sound methods work in practice. This thesis contributes with some explanatory aspects on the practical problem and investigates some potential ways forward concerning manufacturing-related management accounting.
Generellt måste företag ständigt förbättra sin verksamhet för att kunna överleva i den globala konkurrensen. De måste bli bättre på att utnyttja sina resurser i dag jämfört med vad de var igår. Produktionssystemen har förändrats under 1900-talet och fabriker i dag ser inte ut som de gjorde för hundra år sedan. Fokus har flyttats från massproduktion till flexibilitet. Förändringarna i produktionsfilosofi har inte följts av en motsvarande förändring i olika stödfunktioner. Forskning visar att många företag fortfarande använder redovisningsmetoder som inte har utvecklats sedan 1930-talet. Syftet med denna licentiatavhandling är att ge perspektiv på vissa aspekter som rör förhållandet mellan produktionsstyrning och ekonomistyrning. Detta kommer att öka kunskapen och förståelsen för hur information ur internredovisning stöder beslutsfattandet inom tillverkning. Denna avhandling rapporterar resultat från fyra studier som syftar till att undersöka informationssambandet mellan produktionsstyrning och ekonomistyrning i företag. Resultat från denna forskning visar att det finns många faktorer att tänka på när man väljer och utformar en lämplig internredovisning. Kontextuella faktorer omfattar bland annat marknaden, produktionsstrategi, teknologi och organisation. Denna avhandling rapporterar också om svårigheterna att få teoretiskt sunda metoder att fungera i praktiken. Denna avhandling bidrar med några förklarande aspekter på det praktiska problemet och undersöker några potentiella vägar framåt för produktionsrelaterad internredovisning.

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Ahmed, Jamaluddin. "Aspects of influence over accounting and accounting for currency devaluation : a study of foreign currency loan user enterprises of Bangladesh." Thesis, Cardiff University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326361.

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Taylor, Gary Kenneth. "Variance of earnings as a determinant of accounting method selection." Connect to resource, 1996. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261312702.

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Jones, R. H. "The financial control function of local government accounting." Thesis, Lancaster University, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372935.

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Shah, Atul Keshavji. "Accounting policy choice : the case of financial instruments." Thesis, London School of Economics and Political Science (University of London), 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294909.

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In recent years, there have been many suggestions of creative accounting practices by large companies. Although there is a growing literature on methods of creative accounting, relatively little is known about the process by which firms make particular accounting choices. This study is an attempt to analyse this process and identify some of the factors which influence accounting choice. Accounting practices in respect of new financial instruments are analysed and compared with accounting standards and generally accepted accounting principles. The evidence shows that new financial instruments provide significant scope for creative accounting by companies and in many cases, these possibilities have been an important motive behind their issuance. It shows how managers devote significant resources to manage the firm's financial reporting, and how professionals such as merchant bankers and lawyers assist them in this process. The findings provide new theoretical insights into the process of accounting policy making in practice, and reveal significant scope for further research. In addition, a unique method of analysing financial statements using a wide range of empirical data is illustrated. This method can provide analysts with new insights into a company's underlying financial performance.

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50

Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Dissertations / Theses on the topic 'Business. Accounting Accounting'

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