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Phillips, David A. "Economic development, accounting prices and technology." Thesis, University of Bradford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.278903.
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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 accounting standards. A robust methodology, grounded in ideology theory of regulation, is therefore developed to identify the impact of special interest lobbying on the IASB’s decisions during the development of standards for financial instruments from 2001-2012. Textual analysis is applied to a large sample of comment letters in order to derive a continuous measure of negativity for the analysis of overt lobbying, as well as identifying cases of explicit opinion in the responses. The findings show that the IASB takes account of lobbying in its standard development. Lobbyists are found to be more likely to be successful in blocking proposed changes by expressing negativity in their discussion of a proposal, as opposed to explicitly disagreeing. Further, the results of the analysis show that, in general, all major constituent groups are influential in the development, but that only the business community is influential when it comes to disclosure requirements. Moreover, opposing American constituents are more likely to block proposed changes than are lobbyists from elsewhere. In sum, the thesis investigates and finds that the IASB’s standard setting process allows special interest lobbying to shape the standards for financial instruments accounting and that the business community and American constituents are particularly influential in the process, thus reinforcing the Anglo-American nature of the standards.
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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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Stone, Thomas W. "Lean Accounting Comes to Lean Software Development." Diss., Temple University Libraries, 2018. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/497799.
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Business Administration/AccountingD.B.A.
I argue that lean software development firms become more productive if they adopt and align lean managerial accounting systems with lean software development processes. I conduct two experiments on retraining and coaching of software development teams that have used lean and agile software development practices, demonstrating that these practices significantly improve productivity compared to control groups that did not receive this retraining and coaching. In a third experiment, I expand on this theme by introducing lean accounting productivity metrics to a treatment group of software developers. Team leaders actively use these metrics as quantitative “retrospectives” in team meetings to review past performance and identify areas for process improvement. Four months after these metrics are introduced, I measure their impact on the treatment group productivity and also survey the group to determine how these metrics affect employee attitudes and productivity compared to a control group that was not trained in use of these metrics for team meetings. The results indicate that introduction of lean accounting metrics does not impact employee attitudes and understanding of processes and metrics, nor does it improve productivity in the near term. Discussions with management indicate that retraining and coaching immediately improve productivity since they are directed at remedying specific operational and process issues. Using lean accounting metrics to impact team productivity and employee attitudes is more foundational and likely requires a longer period of exposure and learning. The experimental site is a large publicly traded software firm that uses lean and agile software development practices. Key Words: Lean Accounting, Training, Coaching, Software Development, Productivity
Temple University--Theses
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Becker, Lana L. "Moral Development of Accounting Students: Opportunities and Challenges." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3012.
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Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education has been established through prior research, today’s accounting educators are challenged to implement research and pedagogical strategies that will enable them to actualize this potential.
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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.
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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisationsThis dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations
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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.
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This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being developed.
This research study presents a research framework which emphasises the complex interrelationships between an accounting curriculum, accounting lecturers, accounting graduates and employers of graduate accountants and their perceptions of how personal and interpersonal skills are developed. A case study approach, combining archival, qualitative and quantitative methods, is used to investigate how a Bachelor of Business Accounting degree in one Australian university facilitates personal and interpersonal skills development.
The case study results indicate that the curriculum, as the vector for skills development, has both explicit and implicit references to skills outcomes. Graduates� perceptions of many of the personal and interpersonal skills considered in this study are closely related to the curriculum findings. However, there appears to be a lack of convergence between lecturers� perceptions, the curriculum and graduates� perceptions. Employers generally agree that graduates display most of the personal and interpersonal skills, albeit at a low level, in the workplace.
There are curriculum implications arising from the results of this research for accounting academics who design and develop accounting programs where the value of graduates� personal and interpersonal skills are acknowledged. As a first step, academics need to improve accounting curricula by explicitly integrating personal and interpersonal skills in their subjects. Communicating to students the explicit nature of personal and interpersonal skills development and making them aware is the next step.
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Igou, Amy. "Evolving Software Development Methodologies: The Search for Accounting Clarity." OpenSIUC, 2014. https://opensiuc.lib.siu.edu/dissertations/953.
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For many years, most IT departments used the same software development methodology called waterfall. This methodology outlines distinct phases for project completion; each phase needing to be completed prior to the start of the next. The primary accounting standard for allocating costs for software development is written in the language of waterfall. Costs are either capitalized or expensed depending on the type of activity that was performed. IT departments have been moving toward a new group of software development methodologies called agile. These methodologies do not follow the phases of waterfall. This makes the current accounting standard for software development difficult to interpret and determine the appropriate transaction. This further hinders IT organizations attempts to better quantify business value of software projects. To examine this issue, a new construct called accounting clarity is introduced in this research. Accounting clarity is an agreement between IT and accounting regarding the treatment of software development costs. This study shows that it is essential for both IT and accounting to work together to determine a solution. The accounting clarity construct is developed from the “ilities” of software quality models and the Capability Maturity Model (CMM) Level 3 key process area (KPA) of intergroup coordination. Intergroup coordination provides the concepts for accounting clarity as the two groups must coordinate to determine the appropriate accounting treatment. The “ilities” are characteristics that should be followed and measured throughout a software development project to ensure long term maintainability of software. This study proposes that accounting clarity should be one of the "ilities" in the software quality model. A portion of the study of accounting clarity examines the relationship between accounting clarity and project control, proposing a positive relationship between the two variables. Then the study examines factors that help to increase accounting clarity. These factors were derived from teamwork and coordination literature. To test the hypothesized relationships, a survey methodology was used. Individuals working on agile software development projects were participants in the survey. This study contributes to both the IT and accounting literature. The research provides a framework to examine other contexts in which the current accounting standards are unclear. As changes happen more frequently in business, this is more likely to occur on a frequent basis. The study has practical implication for software development as it highlights the importance of understanding the accounting implications prior to the project and continuously throughout the lifespan of the software. Adding accounting clarity to the “ilities” of software quality helps software development teams include this in project plans with any software development methodology.
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Zhang, Guohua. "Environmental factors in china's financial accounting development since 1949." Rotterdam : Rotterdam : Erasmus Universiteit ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/1888.
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Chen, Xiaoyn. "Research and development of accounting system in grid environment." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4637.
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The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative domains as a single virtual system. There are an increasing number of scientific and business projects that employ Grid computing technologies for large-scale resource sharing and collaborations. Early adoptions of Grid computing technologies have custom middleware implemented to bridge gaps between heterogeneous computing backbones. These custom solutions form the basis to the emerging Open Grid Service Architecture (OGSA), which aims at addressing common concerns of Grid systems by defining a set of interoperable and reusable Grid services. One of common concerns as defined in OGSA is the Grid accounting service. The main objective of the Grid accounting service is to ensure resources to be shared within a Grid environment in an accountable manner by metering and logging accurate resource usage information. This thesis discusses the origins and fundamentals of Grid computing and accounting service in the context of OGSA profile. A prototype was developed and evaluated based on OGSA accounting-related standards enabling sharing accounting data in a multi-Grid environment, the World-wide Large Hadron Collider Grid (WLCG). Based on this prototype and lessons learned, a generic middleware solution was also implemented as a toolkit that eases migration of existing accounting system to be standard compatible.
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Fărcaş, Teodora Viorica. "The development of accounting thought and accounting higher education in Eastern Europe : the case of Transylvania, Romania." Nantes, 2013. http://www.theses.fr/2013NANT4025.
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Cette thèse porte sur l’histoire de la comptabilité en Roumanie et s’intéresse principalement à l’introduction de la comptabilité dans les disciplines de l'enseignement supérieur et à l’évolution de la pensée comptable en Transylvanie, l’une des principales provinces de la Roumanie. Située au nord-ouest du pays et ayant été à divers moments sous domination hongroise, austro-hongroise ou encore ottomane, ce n’est qu’en 1918 qu’elle est devenue partie intégrante de la Roumanie, avant d’être de nouveau occupée, pour une courte période, par la Hongrie en 1940. La parution, en 1837, du premier ouvrage de comptabilité en langue roumaine, écrit et publié en Transylvanie, marque le point de départ de la période étudiée. Celle-ci s’achève en 1950, avec la dissolution de l’Académie des Hautes Études Commerciales et Industrielles de Cluj, créée en 1920, une institution qui a joué un rôle primordial dans l’évolution de la pensée comptable durant la première moitié du XXe siècle. L’objectif de la thèse est de mettre en évidence l’importance de « l’école de comptabilité de Transylvanie » dans le développement de la pensée comptable en Roumanie, ainsi que dans celui de son enseignement et dans l’essor de la profession comptable. Ce travail repose sur une étude approfondie des écrits des auteurs comptables de la région, ainsi que sur des investigations archivistiques qui ont permis de reconstituer leurs biographies et de mettre en évidence leurs rôles respectifs dans les évolutions des différentes institutions étudiées : établissements d’enseignement supérieur et organisations professionnelles de comptables. Il s’appuie sur le concept d’école de pensée comptable élaboré par Previts (1972) tout en rattachant systématiquement les faits étudiés au contexte social, économique et politique dans lequel ils se sont déroulés. Il démontre en particulier l’importance de l’influence exercée sur l’évolution de la pensée comptable roumaine par l’école allemande de comptabilité ; l’une des plus fécondes du XXe siècle par sa participation à l’élaboration de certains des concepts qui se situent aujourd’hui aux fondements des normes comptables internationales.
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Koeplin, John P. (John Peter). "A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278021/.
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Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior accounting students were given three ethical and values related tasks to complete which propose to measure differences in ethical and economic values.
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Parry, Michael. "The role of accounting in the economic development of Bangladesh." Thesis, Cardiff University, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.375973.
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Li, Lei (Lynn Lei). "The impact of accounting for research and development on innovation." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77822.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2012.Cataloged from PDF version of thesis.
Includes bibliographical references (p. 48-51).
This paper examines whether a change in the accounting rule for research and development (R&D) cost is associated with changes in the innovation process. Specifically, I examine whether R&D expenditure, the number of patents per R&D dollar, and the number of citations per R&D dollar differ for firms that capitalize their R&D (capitalizers) relative to those that expense their R&D (expensers) after the issuance of Statement of Financial Accounting Standard (SFAS) 86, Accounting for the Cost of Computer Software to be Sold, Leased, or Otherwise Marketed. I find that relative to expensers, capitalizers increase their R&D expenditure post-SFAS 86. In addition, I find that the quality of innovation declines: post- SFAS 86, the total number of patent citations per R&D dollar decreases more for capitalizers than it does for expensers. This decline is consistent with managers of capitalizing firms taking advantage of SFAS 86 by over-investing in poor quality projects. Overall, the paper provides evidence that financial reporting can impact investments in innovation.
by Lei Li.
Ph.D.
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Malmberg, Hannes. "Human Capital in Development Accounting and Other Essays in Economics." Doctoral thesis, Stockholms universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-142100.
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Human Capital and Development Accounting Revisited. I quantify the effects on development accounting of allowing for imperfectly substitutable labor services. To estimate the degree of substitutability between skilled and unskilled labor services in a cross-country setting, it is sufficient to estimate the relative price of skilled labor services, and I develop a novel method for estimating this relative price using international trade data. My method exploits the negative relationship between relative prices of skilled labor services and relative export values in skill-intensive industries. I find an approximately constant elasticity of substitution with a value of about 1.3. When integrating my results into a development accounting exercise, I find that efficiency differences in skilled labor are more important than uniform efficiency differences in explaining world income differences. Under the traditional development accounting assumption of neutral technology differences, the skilled labor efficiency differences reflect human capital quality differences, and human capital differences can explain a majority of world income differences. Relaxing the assumption of neutral technology differences, an alternative explanation is that there are large skill-biased technology differences between rich and poor countries. Price Level Determination When Tax Payments Are Required in Money. We formalize the idea that the price level can be determined by a requirement that taxes be paid in money. We show that if households have to pay a money tax of a fixed real value and the money supply is constant, there is a unique stationary price level, and a continuum of non-stationary deflationary equilibria. The non-stationary equilibria can be excluded if we introduce an arbitrarily lax borrowing constraint. Thus, in the basic model, tax requirements can uniquely determine the price level. When money has liquidity value, tax requirements can exclude self-fulfilling hyperinflations. Swedish Unemployment Dynamics. We decompose the sources of unemployment variations into contributions from variations in different labor market flows. We develop a decomposition method that allows for a distinction between permanent and temporary employment and slow convergence to the steady state, and we apply the method to the Swedish labor market for the period 1987-2012. Variations in unemployment are driven to an approximately equal degree by variations in (i) flows from unemployment to employment, (ii) flows from employment to unemployment, and (iii) flows in and out of the labor force. Flows involving temporary contracts account for 44% of unemployment variation, even though temporary workers only constitute 13% of the working-age population. Neglecting out-of-steady-state dynamics leads to an overestimation of the importance of flows involving permanent contracts. Supply Chain Risk and the Pattern of Trade. This paper analyzes the interaction of supply chain risk and trade patterns. We construct a model where an industry's risk sensitivity is determined by the number of customized components that it uses, and countries with a low supply chain risk specialize in risk-sensitive goods. Based on our theory, we construct an empirical measure of risk sensitivity from input-output tables and customization measures. Using industry-level trade data and a variety of risk proxies, we show that countries with a low supply chain risk disproportionately export risk-sensitive goods.
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Dewan-Czarnecki, Tara. "Perceptions of Overhead in International Development." Thesis, The George Washington University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10141595.
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Revised foreign assistance policies of the United States Agency for International Development (USAID) now include a limited allowance to cover overhead expenses incurred by those non-governmental organizations (NGOs) that do not maintain negotiated rates with the U.S. Government. This includes local NGOs (LNGOs) newer to direct funding. The limited allowance provides a fixed maximum percentage that NGOs without a negotiated rate can apply to any U.S. Government funded program. The new limited allowance is one key element of USAID Forward, the reform initiative launched in 2010 that among other features seeks to strengthen the capacity of grant-recipient LNGOs to achieve greater impact with development programs. Nevertheless, as this thesis based on original qualitative research will show, the staff of many of LNGOs upon which USAID is focusing are unaware of the options and requirements for obtaining sufficient overhead cost coverage. The affected NGOs thus in fact operate at a disadvantage, especially in comparison with larger international NGOs (INGOs) with negotiated rates and greater financial knowledge.
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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.
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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.
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Bury, Sarah E. "Development of an automated and integrated budgeting system." [Denver, Colo.] : Regis University, 2006. http://165.236.235.140/lib/sbury2006.pdf.
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Kanamori, Eri. "The development of group accounting in the United Kingdom to 1950." Thesis, Cardiff University, 2008. http://orca.cf.ac.uk/55491/.
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New evidence to show that the ICAEW's decision to provide strong support for consolidated accounts might be attributed to F.R.M. de Paula's late intervention in the regulatory formulation process is also presented. Applying the theory of path dependence, this study concludes that the preference for legal entity-based accounts by company directors, which can be explained along with the accountancy profession's attitudes towards group accounting, was shared by a large number of the units and became slow to change.
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Nixon, William A. "Accounting for research and development : a review of SSAP 13 (revised)." Thesis, University of Dundee, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337713.
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Hadori, Yunus Richard J. "External financial reporting in Indonesia and its implications for accounting development." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:5347.
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The objective of this research is to explore the area of financial accounting, international accounting, and accounting technology transfer, with emphasis on accounting for developing countries, specifically Indonesia. Confining itself to external financial reporting, the study explores the influence of environmental aspects on accounting standards and practices, institutionally and technically. Analysis of the role and needs of preparers, users, auditors and government agencies, and of the interaction between institutional and technical aspects, conducted to ascertain their implications for accounting development in Indonesia. The empirical research was conducted using hypotheses as catalysts, to test the characteristics, general opinions and attitudes of the interested parties toward accounting standards and practices, accounting education and development of the accounting profession. The findings of the research suggest that accounting technology cannot be successfully transferred from a developed to a developing country without considering the influence of environment, particularly the role of government. Indonesia, heavily influenced by the US accounting, needs to improve its accounting system in order to make it appropriate for its own environment. Many deficiencies were found in the areas of accounting theory, accounting standards and practice, accounting rules and regulations, accounting education, professional accounting and the role of government. In order to improve the existing conditions, it must be recognised that those aspects are closely related, and that the only way to develop the role of accounting is to adopt an integrated approach. The study provides a series of recommendations, based upon the findings of the empirical research, which should provide a useful starting point towards such an approach.
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Joyner, Patsy Rainey. "Factors accounting for the development of the Virginia community college system." W&M ScholarWorks, 1989. https://scholarworks.wm.edu/etd/1539618553.
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The purpose of this dissertation was to explore the facts regarding the rhetoric of democratization and broadening the base of higher education with reference to the development of the Virginia Community College System. In a state with a tradition of conservatism and elitism toward public education, this study sought to identify those factors which accounted for the adoption of a populist notion, the community college system.;Established in 1966, the system was late in coming compared to other states. The first continuously operating two-year public college was established in Joliet, Illinois, in 1901, and California, along with other states, soon followed. This study also sought to answer why Virginia did not act sooner in creating a public community college system.;Relying primarily on available documents, forces and changes of the 1950s and 1960s which finally resulted in the adoption of the two-year comprehensive community colleges were explored and interviews of some key individuals were also used to confirm the importance, credibility, and interpretation of those documents.;Based on the findings, several conclusions were made. First and foremost, the development of a comprehensive community college system in Virginia was not the direct result of a cry for democratization or broadening the base of higher education (equal opportunity). The development, in fact, evolved from a series of problems facing the State. Through the vision and leadership of Governor Mills E. Godwin, Jr., the establishment of the Virginia Community College System was promoted and adopted. Time, care, and thoughtful consideration (in the traditional Virginia fashion) brought to fruition this system which was an immediate cure for a number of ills. It answered the following needs: It provided a cost-effective and efficient way to accommodate an increasing enrollment; it was a vehicle for occupational/technical training in support of industrial development and keeping up with advancing technology; and it provided a method for coordination of all two-year institutions. and finally, although the Virginia Community College System was adopted without compromising the past tradition of conservatism and elitism, it did come to be a vehicle for broadening the base of higher education in Virginia.
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Burley, Benjamin T. (Benjamin Thomas). "Portfolio valuation in early drug development : a systematic accounting of utility." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/106225.
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Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, School of Engineering, System Design and Management Program, Engineering and Management Program, 2016.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 64-67).
Pharmaceutical drug development is exhibiting a consistent trend of increased R&D investment required per successful therapy brought to market. Simultaneously, cultural and political sentiment is increasingly putting downward pricing pressure on new therapies. In this difficult environment it is clear increases in efficiency, as far upstream in this development process as possible, are critical. One aspect of efficiency in this industry is the accuracy with which drugs in early development are valued; this valuation is performed in consideration of multiplied criteria with significant ambiguity and extensive uncertainty, and typically in the context of multiple drugs in the development pipeline. This thesis develops an approach to this drug portfolio valuation process that is intended to reduce human bias in the decision process, and increase the consistency of multi-criteria consideration. This valuation model for drugs in early development considers monetary and utility values in conjunction with a rules based expert system to estimate the value of a portfolio of drugs. This model takes categorical and continuous inputs about drugs in development and maps this to value to the relevant company or investment group. Specifically, the model utilizes scorings for individual drugs along many criteria and a formal representation of the relevant company's structure and strategic goals as input. Applying value functions that use non-linear relationships between input capability and the resulting value to the company, an amalgamated utility value is estimated for the drug portfolio in the context of a given company and / or investment strategy. This value mapping allows for the inclusion of expert knowledge and judgement to a systematic and consistent assessment of multiple criteria. The outputs of the system allow for visual and quantitative comparisons of potential groups of drugs for development. The model produces an amalgamated utility valuation for the portfolios under consideration, with the capability to analyze a set of portfolios with multiple strategic scenarios, and produces visual comparisons of these multiple scenarios. In addition, the model estimates an adjusted net present value for the portfolios with weighted input from the various assessment criteria. Initial results from this modelling are not predictive at this stage, but illustrate the capability of this model to reduce decision bias and improve the capacity for consideration of many relevant criteria.
by Benjamin T. Burley.
S.M. in Engineering and Management
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Saeudy, Mohamed Hanafy Mahmoud Mohamed. "Accounting for sustainable development practices in banks operating in the UK." Thesis, University of Dundee, 2017. https://discovery.dundee.ac.uk/en/studentTheses/eb3d5311-5ee4-41db-97e2-a118d25e125d.
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The main objective of this thesis is to explore how accounting tools and practices could be used to develop accounting for sustainable development (hereafter ASD) data recording and reporting practices. These practices aim to address the social and environmental aspects of the main operations of banking activities and services. The researcher used stakeholder, legitimacy and institutional theories to understand the ASD data recording and reporting practices. So, the main argument here is that ASD practices could be developed in banks in order to manage social and environmental aspects of banking activities. Therefore, the empirical findings of this thesis explore the ASD data recording and reporting practices that could be used to manage these issues. This exploration could be used to assess and measure the organisational progress toward the achievement of the main imperatives of sustainable development. In addition, this thesis explores the main motivations, challenges and impediments of applying the ASD data recording and reporting practices in the selected banks. In order to achieve the main objective of this research, this thesis was designed in four parts. Part One discusses the theoretical framing of ASD practices. This part includes chapter Two and Chapter Three. Chapter Two involves ASD theoretical emergence and development. Chapter Three involves the institutionalisation of ASD practices. Part two involves Chapter Four and Chapter Four. This part reviews the ASD literature and contemporary issues of ASD and rethinking capital. The purpose of this part of the thesis is to review and summarise the current literature in order to understand the theoretical framework of ASD practices and different forms of capital to explore the rationale of ASD practices in banks. Chapter Four discusses the main features of ASD and conventional accounting. Chapter Five discusses the contemporary issues on ASD practices and re-thinking capitals. Part three comprises the research methodology and methods Chapter (Six). This chapter discusses the methodological issues associated with the adopted research methods together with the research tools used for the data collection and analysis. It outlines the collected empirical data and the interviewees’ voices in order to links these voices with the current literature to create a coherent account of interpretation of ASD practices in these banks. Part Four comprises three empirical Chapters (Seven, Eight and Nine). They focus on detailing the main research findings that have been used to answer the main research questions. The last Chapter (Ten) includes some concluding thoughts and recommendations. The empirical research findings of this thesis show that there are institutional attempts in the sampled banks to develop organisational accounts of ASD data recording and reporting practices. Some of these attempts were formed and associated with the institutional sustainability entrepreneurs’ initiatives such as FORGE (2002) Guidelines on Environmental Management and Reporting for the Financial Services Sector, Global Reporting Initiative, The Equator Principles and UNEP FI. This thesis contributes to the body of ASD literature. It provides empirical investigation of how accounting tools and practices could be used to manage the social and environmental activities of the banking activities.
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Williams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.
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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country-level variables I find that firms in countries with more rigorous financial accounting standards and a more developed audit profession evade less tax and that this effect is stronger when firms have externally audited financial statements and thus are more directly influenced by the financial accounting standards and level of audit profession development in their country. These results have important implications for tax authorities and for other policy makers debating whether to dedicate scarce resources to improving their countries’ financial reporting environment.
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Myers, Marla Ann. "A test of the relation between audit technology and the development of expertise." Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186013.
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The approach typically taken in expertise research has used audit experience as an expertise surrogate, but the nature of "experience" varies among auditors and among firms. One systematic difference in an auditor's experience is the level of "structure" incorporated into the employing firm's audit process. The schemata developed through experience with a structured audit technology may differ from an unstructured technology. It is hypothesized that when performing a task in a "typical" audit situation, auditors experienced with a more structured audit technology will demonstrate higher audit effectiveness compared with auditors who receive less structured audit technology experience. On the other hand, in "atypical" audit situations it is hypothesized that the unstructured firm's experienced auditors will perform better. The experiment used auditors from two Big Six accounting firms: a structured firm and an unstructured firm. The experimental task consisted of two cases. The "atypical" audit case was identical to the typical case except for the inclusion of fraudulent sales. The results support the prediction that in atypical audit situations experienced auditors from unstructured firms perform better than experienced auditors from structured firms. The results indicate that structured firms should consider developing training programs and procedures to ensure that auditors have compensating learning experiences and to provide quality audit service.
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Do, Nguyet A. (Anh). "The impact of equity-based compensation on a relationship between earnings management and research and development expenditure." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201505211550.
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This study examines the influence of equity-based remuneration on an association between earnings management and research and development (R&D) expenditures. Prior academic researchers argue that earnings manipulation is significant positive correlated with managers’ decisions related to R&D spending. Besides, the higher amount spending on R&D activities has two sides. On one hand, it is a good signal to indicate the successful market expansion or growth of a firm in the future. On the other hand, it causes by financial constraints. Thus, it is raised a concern that whether the high level of R&D investment, that related to a high stage of earnings management, is optimal or not. Also, a high extent of earnings manipulation is a red warning of boards of directors of a firm. Based on agency theory, incentive related to equity instruments is one of useful tools for aligning the interests between shareholders and managers. Thus, we hypothesize that equity compensation will mitigate the degree of earnings management which is correlated to R&D expenditures.
In the research design, Jones (1991) model is used to estimate the discretionary accruals, as the proxy for earnings management. We also build up the empirical models which includes the R&D expenditure, equity-based compensation and other financial control variables. As the results, by using a sample data of listed firms of The United State from 2006 to 2013, we do not find the significant effect of equity-based incentives on the correlation between R&D spending and earnings management. However, in the sensitive analysis, for sample firms with high level of R&D and firms belongs to a business equipment industry such as computer, software and electronic, we find the evidence that managers are less likely to manage earnings through R&D activities when they have granted a greater percentage of equity-based awards.
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Banyi, Monica L. "An examination of the restatements of in-process research and development." Diss., The University of Arizona, 2004. http://hdl.handle.net/10150/290103.
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This paper uses several approaches to assess the impact of the Security and Exchange Commission's (SEC) scrutiny of firms' purchase accounting and in-process research and development write-offs during 1997 and 1998. Using hand collected data, I examine the characteristics of firms choosing to overstate IPR&D and the market's reaction to the restatement announcements. I discuss the motivations for overstating IPR&D and find evidence consistent with firms using IPR&D write-offs to improve future earnings. I use a partial observability probit model and determine that IPR&D overstatements are related to the market's expectations for the firm's future performance and the materiality of the intangible premium. Finally, using methods to control for the contemporaneous correlation among the restatement announcements, I find that the market reaction to most IPR&D restating events is weak. Few firms reported large negative price reactions to IPR&D restatement events, thus, investors were, for the most part, not mislead by the IPR&D overstatements as claimed by the SEC.
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Kaifala, Gabriel Bamie. "The development of the accounting professional in a postcolonial context : evidence from Sierra Leone." Thesis, University of Glasgow, 2016. http://theses.gla.ac.uk/7518/.
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Despite increasing interest in the development of the accountancy profession and constitutive professional bodies in ex-colonies, little is known about the development of professional accountants as individuals. Similarly, although the continuing influence of the legacies of colonialism and imperialism on the accounting professionalisation trajectory in ex-colonies has been recognised, little attempt has been made to theorise such continuing colonial intervention as a postcolonial condition of accommodation and resistance, with implications for the development of professional accountants. This thesis fills this vacuum by employing four aspects of the critical lens of postcolonial theory – local-global nexus, psycho-existential complex, postcolonial hybridity and diaspora - to gain an insight into the development of accounting professionals in ex-colonies with specific reference to Sierra Leone. Specifically, it examines the current model of accounting professionalisation adopted in Sierra Leone and implications for the development of professional accountants in the country; investigates the historical and ideological legacies of colonialism that shaped and continue to influence the professionalisation trajectory in Sierra Leone; explores the perceptions of Sierra Leonean chartered and aspiring accountants of their professional identity in terms of their professional development within Sierra Leone; and explores the lived experiences of Sierra Leonean chartered and aspiring accountants in the diaspora and the diaspora effect on accountancy in Sierra Leone. The empirical evidence presented here emanated from two sources: a web-based survey and semi-structured interviews with Sierra Leonean chartered and aspiring accountants both within and outside the country at the time of the study. The model for developing professional accountants in Sierra Leone comprises a partnership between the local professional body, ICASL, and the British-based global body, the ACCA. A postcolonial analysis of the empirical evidence reveals that an unintended consequence of this model is that the local is co-opted within the global while the global becomes increasingly localised. The analysis also shows that the presence of a perceived global body ‘inferiorises’ the local body to the point of undesirability among local chartered and aspiring accountants. Thus the partnership has to date done little by way of developing ICASL’s capacity to ensure the development of a localised profession and professionals. Instead, it produces, within the Sierra Leone accountancy space, professional hybrids that at once pose as global as well as local accountants. This has significant implications for the local profession because many of the hybrid professional accountants who could potentially drive the local profession forward end up in the diaspora, which leaves the local profession in a weaker state. Also, given the established link between a robust accountancy profession and sustainable economic development, such professional diasporisation could negatively impact on the country’s economic development. In sum, Sierra Leone has failed to establish an accounting professionalisation model that develops professional accountants (through contextualised professional education and training) that meets the specific accounting needs of its growing economy.
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Besong, Joseph. "Financial sector development, income inequality and human welfare in Sub-Saharan Africa." Thesis, University of Huddersfield, 2016. http://eprints.hud.ac.uk/id/eprint/28533/.
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This thesis contains the findings of an examination of the joint and endogenous evolution of financial development, income inequality and human welfare using data for a sample of 29 Sub-Sahara African countries from 1990 to 2010. Specifically, the study purposed to investigate whether the relationship between human welfare measured by the aggregate Human Development Index and financial sector measured by broad money (M2) is influenced by the level of income inequality in SSA. Unlike previous studies, this study uses the Vector Error Correction Model (VECM) methodology to correct for biases arising from the presence of unit roots, serial correlation and endogeneity. The results suggest that financial sector development measured by its size or broad money as a percentage of GDP (M2/GDP) yields a disproportionately higher and significant robust effect on living standards in SSA when national incomes are highly unequally distributed (GINI > 0.45) both in the long and short run. This finding is strongly causal and irrespective of whether a multidimensional measure of welfare such as the human development index (HDI) or a one-dimensional measure such as the infant mortality rate is employed. Also, the finding that high income inequality is not a fatality in SSA could be taken as evidence in support of the Kuznets (1955) hypothesis. In addition, the results suggest that the disproportionate impact of financial sector deepening (credit to the private sector) on human welfare in the highly unequal countries only occurs in the long run. Contrary to Beck et al. (2007), the liquidity, savings and transactions functions offered by a more developed financial sector in terms of broad money (M2) provides a higher economic wellbeing for the residents of our highly unequal SSA sub-sample than credit issued to private individuals and businesses. Again, this study found that the disproportionate impact of financial sector development in the highly unequal countries is related to an average ratio to GDP of broad money (M2) of 25 percent and credit to the private sector of 18 percent calculated independently of the VECM model. The implication is that these average ratios could be important thresholds for which the impact of financial development on human welfare becomes vital. This is consistent with theories that suggest that there is increasing returns to scale as the financial sector develops from a lower level. Consequently, and because of the finding that there is strong causality between M2 and human welfare in the highly unequal SSA countries in our sample, any policy designs to combat poverty and enhance living standards in such countries must have a strong financial sector development component. Then too, the findings suggest that low income SSA countries must enact adequate policies to increase the size and depth of their financial sectors to reach at least, a long term average ratio to GDP of 25 percent for M2 and 18 percent for credit to the private sector.
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Kwok, Winston C. C. "Development of International Accounting Standards, an analysis of power and policy-making." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0014/NQ42536.pdf.
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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.
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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.
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Buell, E. Kevin. "The Relationship of Ethics Education to the Moral Development of Accounting Students." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/15.
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Ethical behavior and moral judgment are fundamental issues facing the accounting profession today. Changes in the ethical culture of accounting have brought about a crisis of ethical misconduct in the profession. External forces for better ethics in accounting, represented by Sarbanes-Oxley (SOX) legislation, and internal forces, represented by increased educational coverage encouraged by state societies and the AACSB, are attempts to influence the current crisis.
Research in the field of ethics and moral judgment in the accounting profession continues as researchers continue to examine factors influencing the ethical reasoning abilities of accountants and accounting students. The results of these studies may assist accounting schools and the accounting profession in controlling and improving the ethical orientation of the accounting profession.
This study examines the possible relationship of ethics education and moral reasoning of undergraduate and graduate accounting students. Limited previous research on these two variables has provided mixed results. This study examined undergraduate and graduate accounting students at six colleges and universities in the upper mid-west and southern region of the United States. The variable of ethics was measured with Rest's DIT-2 instrument and ethical education by completed ethics courses.
The results of this study demonstrate a significant relationship between ethics education and the moral reasoning of accounting students. However, the results were not in the expected direction, with the accounting students completing ethics education having a significant lower level than the accounting students without ethics education. In addition, this research found that accounting students who are 22 years of age or younger possess higher levels of ethical reasoning than accounting students who are older than 22 years of age. However, the findings show that there are no significant differences in the ethical maturity levels of accounting students when grouped by gender and education level.
These findings support the need for further research into determining factors influencing moral judgment in undergraduate and graduate accounting students.
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Asonitou, Sofia. "Embedding generic employability skills in Greek accounting education studies : development and impediments." Thesis, Sheffield Hallam University, 2014. http://shura.shu.ac.uk/19291/.
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The aim of this thesis is to explore the response of Greek Higher Education (HE) Institutes to the rapidly-changing global evolutions that lead to the introduction of skills and competences (professional skills) within accounting courses. The introduction of professional skills in HE accounting courses constitutes a "paradigm shift" and signifies the transformation of future accountants (especially management accountants) from "bean counters to business advisors and successful management team members" who will be capable of supporting their employers to overcome global challenges and take informed decisions. The European Union and the Bologna Process have devoted considerable resources and efforts, through the establishment of European Higher Education Area (EHEA) and the European Credit Transfer and Accumulation System (ECTS), to promote professional skills and competences and, through them, the employability prospects of HE graduates. The thesis employs the New Institutional Sociology (NIS; DiMaggio and Powell, 1983, 1991) combined with the typology of Oliver (1991) with regard to the increasing privatisation of HE (Meyer and Rowan, 2006) and specifically institutional isomorphism (coercive, mimetic, normative) as a tool to analyse the pressures and barriers to skills introduction in HE accounting courses. The study employs a Mixed Methods Methodology and a 3-Phase Sequential Exploratory Design (Creswell and Plano Clark, 2007) to investigate the views of three groups of stakeholders: accounting teachers, business administration and accounting students and accountants, via interviews, questionnaires, documentary analysis, web-based research, and informal discussions. The main findings are: Professional skills are considered important by all stakeholders in Greece, but a gap exists between the importance assigned to skills and their delivery by the educational process. The skill in most need of attention is "the ability for students to identify and solve unstructured problems". There are convergent and divergent isomorphic pressures regarding the introduction of professional skills in H.E accounting courses, both internal and external. The internal divergent isomorphic pressures come from three groups: the educational system (i.e. lack of communication, support and motivation), the teachers (i.e. non-reflective practices, lack of training), and the students (i.e. absenteeism, cultural and educational background). The external divergent isomorphic pressures come from the market (i.e. structure and attitude), the state (i.e. tax system) and the employers (i.e. ignorance). The convergent isomorphic pressures are exerted on an individual, organisational and national level and are identified as institutional (coercive, normative, mimetic, normative-mimetic and mimetic-coercive) as well as competitive pressures. Greek HE Institutions have so far adopted strategies of defiance, manipulation, avoidance and compromise in response to skills introduction.
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Fraser, Michael D. "Social accounting and organisational change : an exploration of the Sustainability Assessment Model : a thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting /." ResearchArchive@Victoria e-thesis, 2010. http://hdl.handle.net/10063/1313.
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Douglas, Shonagh. "Does an accounting degree add up? : an investigation into the professional exam performance and non-technical skill development of accounting degree graduates." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2724.
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This thesis investigates why accountancy graduates are not preferred by large accountancy firms. This investigation is underpinned by two key factors sought by large accountancy recruiters: the ability of trainees to pass professional examinations (paper 1) and the development of non-technical skills by prospective trainees at the recruitment stage (paper 2 and paper 3). Paper 1 investigates the factors influencing the performance of Big 4 trainees in the Institute of Chartered Accountants of Scotland’s (ICAS) Test of Professional Skill Examinations with the key finding being that there is no significant difference in performance between accounting and non-accounting graduates. Through a questionnaire to Big 4 trainees, paper 2 finds that non-accounting graduates perceive their development of intellectual skills at university significantly higher than accounting graduates although accounting graduates perceive their development of team working skills superior to non-accounting graduates. These findings are explored further through interviews with 11 Scottish academics who have oversight of accountancy degrees. The interviewees identify that they needed to prioritise which non-technical skills to develop due to limited space available after satisfying the normative pressure of accreditation. In the remaining unaccredited space, interviewees revealed a priority for interpersonal and communication skills which may detract from intellectual skill development. Paper 3 expands on the interviews from paper 2 to establish the existence of economic and education logic in Scottish undergraduate accountancy education and investigates how the balance of these impacts on course content decisions made by Scottish accountancy degree providers. Accreditation, a carrier of economic logic, is identified as the key driver of course content. In addition, Paper 3 identifies and explores a number of institutional conflicts between accreditation and carriers of education logic, along with coping strategies employed in relation to these conflicts.
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Odularu, Gbadebo Olusegun Abidemi. "An economic development strategy for West Africa : lessons and policy directions." Thesis, University of Sunderland, 2013. http://sure.sunderland.ac.uk/5275/.
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This thesis presents existing published work examining the coherent theme of the pertinent issues on economic development in West Africa. The seven distinct and thematically related papers span over six years of study into the issues relating to the socio-economic context of development in West Africa. Each of the papers discusses salient aspects of regional development in selected West African economies. This thesis has contributed to knowledge in the academic literature on: • The importance of health-responsive development policies in enhancing agricultural transformation. • The role of crude oil in augmenting economic performance. • The importance of export diversification in fostering intra-trade expansion and economic growth. • The role of agricultural trade policy options in facilitating economic expansion: the case of rice. • The contribution of standards to enhancing market access and economic development: the cocoa case study. • The importance of the African Growth Opportunity Act (AGOA) in promoting market access and economic performance. • The contribution of Saemaul Undong Model to enhancing rural development policy space. The thesis has attempted to provide an answer to the question: How can regional economic development be achieved in West Africa? The critical review and analyses of the issues examined in each of the papers provide deep insights into the drivers of economic transformation in West Africa. In an attempt to respond to this research question, this thesis proposes a workable strategy for fostering economic development, but cautions that the success of the strategy is contingent on a strong political will, coupled with an effective coordination and cooperation at national and regional levels. The thesis concludes that the proposed transformation plan must be innovation led by strategically reconstructing the rural communities where economic potentials are yet to be exploited.
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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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Fadinger, Harald. "Essays on trade and technology." Doctoral thesis, Universitat Pompeu Fabra, 2008. http://hdl.handle.net/10803/7384.
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El objetivo de la primera parte es de investigar diferencias de productividad entre países de una perspectiva de economía abierta utilizando un modelo de equilibrio mundial con comercio internacional. Este enfoque me permite de combinar métodos de la literatura de crecimiento y de la de comercio internacional. Utilizando datos de BIP, precios de factores y del contenido de factores del comercio internacional para estimar el modelo, encuentro que los países desarrolados tienen productividades del factor capital humano sustantialmente más altas que los países en via de desarollo, mientras que diferencias en la productividad del factor capital no parecen de ser sistematicamente relacionados con el BIP per capita. Tambien estimo la forma de la función de produción agregada y la elasticidad de sustitución entre capital humano y capital físico está significativamente por debajo de uno. Este resultado rechaza un mundo que consiste de una coleción de economías Cobb-Douglas y tambien uno en el que comercio al estilo Heckscher-Ohlin es importante.
En el capítulo dos, desarollo un método para estimar diferencias de productividad entre países al nivel sectorial utilizando datos de comercio. Aplicando esta metodología obtengo estimadores de productividades sectoriales en 24 sectores y más de 60 países que se encuentran en diferentes fases de desarollo. Un resultado importante es que las diferencias de productividad sectorial entre países ricos y pobres son grandes en términos medios, pero que tambien existe una importante variación entre sectores - las diferencias de productividad son más elevadas en sectores intensivos en investigación ó en capital humano. Finalmente utilizo las productividades estimadas para evaluar varias teorías de desarollo que tienen implicaciones para la forma de diferencias de productividad sectorial.
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Shelley, Alexander R. "Gauging Corporate Governance for Sustainability : Public-Private Partnership in Accounting for Sustainable Development." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-203648.
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Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction towards old models of corporate governance that are not based on the key principles of the triple-bottom line, CSR and accountability. This thesis attempts to gauge to what extent Public-Private Partnership performs a transparent and independent source and appraisal of the standards of Governance for Sustainability for selected firms. This investigation is delimited to an Environmental Social Governance metric analysis and comparison of non-financial corporate data disclosure in sustainability reports from the mining and metals industry in the Nordic countries. It has been inferred from the analysis that an extrapolation can be made based on the financial predictions and trend prospecting of LKAB, Boliden Group, Lundin Mining Corporation, and the Swedish Association of Mines, Mineral and Metal Producers for the future growth of both the Nordic mining sector and sustainability reporting. As a result, ‘best-practice’ in reporting procedures could be exported to where demand is highest from pioneering firms with the ‘first-mover’ advantage, to SME’s and other interested firm’s outside of the Nordic countries. It has been identified that using the Global Reporting Initiative reporting framework enhances partnerships in businesses that adopt and use its index to the extent where it becomes integrated into their management chains and business strategies. The more comprehensively a firm discloses its non-financial performances with relation to the GRI framework, the more integrated reports appear to become. The standardisation of the accurate reporting and disclosure used from the GRI G3.1 varies greatly just between three firms in the same sector and region.
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Al-Amari, Saleh Rashed. "The development of accounting standards and practices in the Kingdom of Saudi Arabia." Thesis, University of Glasgow, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333174.
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Pitts, Marianne V. "The development of modern accounting and the changing position of shareholders 1864 - 2000." Thesis, University of Warwick, 2002. http://wrap.warwick.ac.uk/3709/.
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This dissertation consists of a set of four sole-authored, reviewed and published papers which develop the theme that company accounting policies, particularly those relating to asset valuation, depreciation and dividend policy, developed in response to a change in the general perception of the nature of the property rights of the original owners. The original owners of commercial and industrial concerns in the early nineteenth century were the partners. After incorporation they and others became the shareholders of the company. The origin of commercial and industrial companies as partnerships influenced the British government and legal thinking for nearly a century from 1856 to 1945, the date of the Cohen Committee. It was the age of laissez-faire and has been much discussed: Parliament was less keen to intervene in connection with the generality of companies, where the view expressed in 1856 by Robert Lowe, then President of the Board of Trade, that `having given [companies] a pattern the State leaves then to manage their own affairs ... (quoted in Hein, 1978, p. 149) provided a rationalization of the widespread belief that it was no business of the state to interfere in what were seen as private contracts between shareholders (Sugarman and-Rubin, 1984, p. 12). Moreover, a laissez-faire approach on the part of the courts, where `formalist' views were at their height (Atiyah, 1979, pp. 388-97), seems also to have affected the attitude to accounts on the part of the courts. This may be observed in the series of `dividend' cases in the nineteenth century (French, 1977) where judges on the whole were loath to go beyond the companies' Articles of Association and the latter of the Companies' Acts (unless they could adduce fraudulent or improper behaviour on the part of directors) in assessing matters of valuation, income measurement and profit determination. (Napier and Noke, 1992, p. 38, emphasis added). These issues `matters of valuation, income measurement and profit determination' form the basis for much of this dissertation. There is one further paper extending the work of Jefferys (1938) and Cottrell (1980) on the format of share issues from 1914 (Pitts 2000).
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Al-Modahki, Jawaher Shaheen. "An empirical study of accounting disclosure development in the Kingdom of Saudi Arabia." Thesis, University of Exeter, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339256.
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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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Bepswa, Paul Aaron. "Development of a heuristic methodology for designing measurement networks for precise metal accounting." Doctoral thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20420.
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This thesis investigates the development of a heuristic based methodology for designing measurement networks with application to the precise accounting of metal flows in mineral beneficiation operations. The term 'measurement network' is used to refer to the 'system of sampling and weight measurement equipment' from which process measurements are routinely collected. Metal accounting is defined as the estimation of saleable metal in the mine and subsequent process streams over a defined time period. One of the greatest challenges facing metal accounting is 'uncertainty' that is caused by random errors, and sometimes gross errors, that obtain in process measurements. While gross errors can be eliminated through correct measurement practices, random errors are an inherent property of measured data and they can only be minimised. Two types of rules for designing measurement networks were considered. The first type of rules referred to as 'expert heuristics' consists of (i) Code of Practice Guidelines from the AMIRA P754 Code, and (ii) prevailing accounting practices from the mineral and metallurgical processing industry which were obtained through a questionnaire survey campaign. It was hypothesised that experts in the industry design measurement networks using rules or guidelines that ensure requisite quality in metal accounting. The second set of rules was derived from the symbolic manipulation of the general steady-state linear data reconciliation solution as well as from an intensive numerical study on the variance reduction response of measurements after data reconciliation conducted in this study. These were referred to as 'mathematical heuristics' and are based on the general principle of variance reduction through data reconciliation. It was hypothesised that data reconciliation can be used to target variance reduction for selected measurements by exploiting characteristics of entire measurement networks as well as individual measurement characteristics.
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Skobic, Zoran. "Development of the accounting profession in a transitional country : the case of Serbia." Thesis, Glasgow Caledonian University, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.687424.
Full textAbstract:
Research on accounting and the accountancy profession in transitional countries typically adopts theoretical and methodological frameworks, which correlate the development of the accounting and accountancy profession with social, political and historical aspects of transition. As the theoretical context of existing studies links the appearance and development of the accountancy profession in these countries with the impacts of the transition process, in many instances it appears that they adopt the perspective of assuming transitional countries as a unified whole or alternatively categorising them on the principle of geographical criteria or historical zones of influence (Enthoven, 1977; \981) or by making use of the dependency theory (WaJIace, 1990). The increased evidence of disparities in accounting system development in transitional countries resulted in the recognition of distinctive variables of a specific country environment having an impact on the growth and development of its very own accounting system (Cannony, 1987), which includes cultural variables, foreign influence, education and training, legal and regulatory environments, and internal and external professional conditions (Parker, 1984). Due to these facts, there is certainly still a need for even more investigative research on account of the number of rationales. First, there is certainly a significant diversity related to the social, political and historical background of transitional countries. Second, the presence of an organised profession, commonly reflected through the existence of a professional accounting association or, alternatively, the absence of one, can strongly influence the development of the accounting and accountancy profession in transitional countries. Hence, the process of an accounting system and accounting profession development would probably be best understood by combining a thorough analysis of the socio, political, economic and historical specificity of the individual country. In this regard, the sociopolitical and historical context of Serbia could quite possibly provide a case for just how the interactions between the specificity of a country background, coupled with the actions of existing structures, may shape the growth and development of the accountancy profession. The importance of further research is augmented by the fact that there is celtainly a lack of previous research on the development of the Serbian accountancy profession and that existing studies have frequently concentrated on individual aspects, whilst overlooking the interdependence and mutual influence of all existing factors. The primary purpose of this study is thus to explore exactly how the accountancy profession has emerged and then developed in Serbia during the last six decades. The focus x of this thesis is the development of the Serbian accountancy profession over the course of the five most significant periods in its history, characterised by the distinct alterations in relation to politics and economic conditions, which in turn, have actually been heavily contingent on the distinctive political ideology of 'socialist' Yugoslavia. Additionally, this study presents an in-depth assessment of interdependence of the above mentioned factors and the creation and actions of the accounting association in Serbia. Examination of external influences, in the form of global expansion of capitalism, in addition to free market ideology, impact of international financial organisations and their projects, international accounting regulations and the spread of western-style accountancy profession practices, particularly in the field of professional education and ethics of accountants, supplement the comprehensive insight in the growth and development of the accounting profession and accounting association in Serbia. Keywords: Accounting, Accounting Profession, Transition, Serbia
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Moosajee, Muhammad Ali. "Challenging Patronage Networks and Corruption in Iraq: A social accounting matrix analysis of citizen-based oil revenue distribution." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29484.
Full textAbstract:
Iraq is a country with exceptional natural resource wealth, but also consistent political turbulence manifested by high levels of state corruption, patronage networks, weak governance, poor institutional quality, civil unrest and sectarian conflict, all of which have undermined the sovereignty of its vast petroleum wealth and limited its potential for economic prosperity. As a mechanism for reducing the high levels of corruption and patronage networks as well as stimulating economic activity, this dissertation proposes the use of citizen-based direct distribution of oil revenues and studies the economic impacts of this policy using Social Accounting Matrix analysis. The methodology for this analysis includes testing the policy at different levels of per capita distribution, as well as with three variations in the design of the distribution programs. These variations include a universal cash transfer funded by oil revenue surpluses, a targeted cash transfer funded by oil revenue surpluses and a universal cash transfer funded by the reallocation of funding from the existing food subsidy system. The results illustrate that in each of the scenario variations, cash transfers are shown to have a significant positive impact on household incomes, producing activities and aggregate demand in the economy. The results also illustrate a net welfare gain to households when replacing the existing food subsidy system with cash transfers. In the comparison of distribution variations, targeted programs are shown to have the largest effect on the economy, primarily as lower-income households were allocated a greater proportion of income and subsequently also spend a greater proportion of their income on goods with lower leakages. Higher-income households, who are non-recipients in the targeted programs, benefit from targeted programs through the indirect/induced effects, which are largest in comparison to the other distribution variations. The results also show increased consumption on essential goods & services, primarily agricultural produce, which would ease concerns that cash transfers may generate increased consumption on non-essential/temptation goods.
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Schreuder, Glynis Rholeen. "Teacher professional development : the case of quality teaching in accounting at selected Western Cape secondary schools." Thesis, Cape Peninsula University of Technology, 2014. http://hdl.handle.net/20.500.11838/1990.
Full textAbstract:
Thesis submitted in fulfilment of the requirements for the degree
Doctor of Education
in the Faculty of Education and Social Sciences
at the Cape Peninsula University of Technology
2014In South Africa the education system has undergone three major phases of change since the inception of democracy in 1994. Such a degree of change requires teachers to adapt and keep pace with each phase. Professional development provides the support teachers need to learn, and be part of, pedagogical transition. The way teachers were trained during their initial training does not match what is required from them a number of years later. Accounting is a subject that has received on-going criticism because of the poor performance of learners and declining numbers of those opting to do the subject. Professional development is crucial in ensuring quality teaching. Research proves that quality teachers ensure quality teaching and improved learner performance. Goldhaber (2002:2) suggests that providing learners with good teachers is crucial. The main purpose of this research was to examine the teaching of Accounting in schools in the Western Cape within the concept of quality. The aim is to understand what professional development programmes Accounting teachers are engaging with and what the effect is of such initiatives. Phenomenology is used as the theoretical strategy for this research. The main epistemological assumption is that a way of knowing reality is through exploring the experiences of others regarding the phenomena being investigated: namely quality teaching in Accounting and professional development of teachers of Accounting. Experiences and voices of respondents were the medium through which I explored the teaching of Accounting and the extent to which, and ways in which, professional development activities they engage in affect their teaching as well as, ultimately, the performance of learners. A mixed methods approach, framed within an interpretive paradigm, was used in this study. Both qualitative and quantitative data were collected and analysed. Multi-stage sampling was used to identify the districts, the schools and teachers for the questionnaires. All subject advisers from the districts sampled were interviewed. The teachers for the interviews were purposively sampled. Semi-structured interviews were conducted with teachers and subject advisers in the Western Cape in order to elicit their views on the phenomena being studied. Teachers completed questionnaires that included both quantitative and qualitative data. The questionnaires were designed to facilitate teacher reflection on their beliefs about what constitutes quality teaching in Accounting, as well as their current practices, and to provide information on the professional development activities they were engaged in. Data revealed that there are many teachers who are successfully providing quality teaching. There are, however, many schools where learners are not receiving quality teaching and there is thus a need to reform teaching practice. The findings indicate that professional development has a large role to play in updating and upgrading teachers’ skills and subject knowledge. The need for updating the content knowledge of teachers and for transforming their pedagogical practice are areas that should be dealt with urgently to correct declining trends in the performance of learners offering Accounting at school level. This thesis concludes with recommendations for improving the quality of teaching in Accounting that aim to enhance learner performance in the subject. Recommendations are made for professional development opportunities that transform and improve teaching practice with the final aim of leading to improved learner performance. Recommendations for further research in the field of Accounting at school level are included.
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Fouché, Jacobus Paulu. "Programme development for first year accounting in South African higher education / Jacobus Paulus Fouché." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1132.
Full textAbstract:
There are various factors that accounting educators should consider when involved in
accounting education. These include:
A continuous changing business environment;
A new generation of learners studying at universities;
A lack of skills among learners;
Accounting educators resisting changes in accounting education; and
The requirements for continuing professional education.
From the literature it seems that much research has been done in the field of accounting
education, but that it did not find practical application in the classroom. It is therefore necessary
to think creatively in order to find practical solutions for the challenges facing both lecturers and
facilitators.
In the study the following elements of the teaching-learning environment were identified:
Learners;
The lecturer/facilitator;
The milieu;
The subject content (including technical content and competencies); and the
Teaching methodology.
Each of these elements were investigated during the research in order to identify factors from
literature that could be included in an improved teaching plan. As part of the plan (methodology)
a board game "Commercium™" was developed to meet the requirements of the teaching-learning
environment.
The board game was evaluated by first year learners at the Potchefstroom Campus of the
North-West University. The evaluation proved to be very positive. The learners indicated that
technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of
the subject content improved as a result. What should especially be noted is their positive
reaction due to the fact that the game simulated the business environment and linked theory to
practice. They also enjoyed the social and group work aspects of the assignment. The learners
further had a general positive attitude towards the game. The highest evaluated positive
experiences were described as good, exciting and fresh. On the negative side words such as
unhappy, uncomfortable and tensed were recorded. The learners were thus required to move
outside their comfort zones.
Learners were also required to summarise the project in one word. Two thirds of the remarks
were positive, with the number one remark being the word "interesting". The largest negative
comment was that the project was confusing at the start. This could, however, be addressed in
future projects.
In conclusion it can thus be said the Commercium™ game meets the requirements of an
effective teaching-learning environment by providing an effective teaching methodology.
Lecturers now have an empirically proven effective teaching tool for introductory accounting,
based on research of the requirements of the teaching-learning environment.Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.
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Nandan, Ruvendra Kumar. "The dialectic of management control : the case of the Fiji Development Bank." Thesis, University of Bristol, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.339272.
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