Dissertations / Theses on the topic 'Environmental accountancy'

Das Ziel dieser Arbeit lag in der Erstellung eines Umweltkennzahlensystems für das Unternehmen Brose, welches als Tools zur Steuerung der Prozesse eingesetzt werden kann. In einer wissenschaftlichen Ausarbeitung wurde das Umweltkennzahlensystem analysiert. Unter Zuhilfenahme verschiedener Normen und Leitfäden des BMU und UBA entstand ein neues Umweltkennzahlensystem, das den allgemeinen und den speziellen Anforderungen Broses gerecht wird. Die Projektarbeit hat Verbesserungspotenziale des vorher bestehenden Umweltkennzahlensystems aufgedeckt, die durch die Neuerstellung behoben worden sind. Das neue Umweltkennzahlensystem ist darauf ausgelegt, im Unternehmen aktiv als Managementtool genutzt zu werden, anhand dessen Entscheidungen getroffen werden und das eine Frühwarnfunktion übernimmt.

Uppsatsen redogör för tre svenska klädföretags miljöredovisningar och hur dessa uppfyller de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Dessa kvalitativa egenskaper ska enligt det internationella redovisningsorganet IASBs föreställningsram vara uppfyllda i de finansiella rapporterna som företagen lämnar. De tre klädföretag som vi har valt att undersöka har offentliggjort frivilliga miljöredovisningar. I dagsläget finns det inga lagkrav på hur frivilliga miljöredovisningar ska presenteras, däremot finns det olika rekommendationer. Vi menar att IASBs fyra kvalitativa egenskaper kan appliceras på frivilliga miljöredovisningar i syfte att säkerställa ett visst mått av kvalitet. I vår uppsats har vi därför med utgångspunkt ifrån såväl IASB, FAR/SRS och FEE definierat vilka kriterier som rimligen bör ingå i dessa egenskaper. Egenskaperna har även anpassats till att kunna tillämpas på den svenska klädbranschen.

Studien utfördes genom att vi först undersökte företagens miljöredovisningar varpå dessa analyserades utifrån det vi avser med de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Vidare har vi genomfört intervjuer med de respektive företagens miljöansvarige för att slutligen göra en avstämning mellan miljöredovisningarna, vår analys och det företagen själva har uttalat sig om.

I undersökningen har vi kommit fram till att ingen av företagens miljöredovisningar kan anses ha god kvalitet då samtliga uppvisar brister i någon av de kvalitativa egenskaperna som vi har utgått ifrån. Begripligheten i de tre miljöredovisningarna kan sägas vara god medan det förekommer bristfälligheter i fråga om relevans, tillförlitlighet och jämförbarhet.

This dissertation examines three Swedish clothing manufacturer’s  environmental accountancy statements and how these satisfy the qualitative properties: intelligibility, relevance, reliability and comparability. These qualitative properties should, according to the International Accounting Standards Board’s (IASB) framework, be satisfied in the companies’ published financial reports. The three clothing companies we chose to investigate have made public their voluntary environmental accountancy statements. There is currently no law stating how voluntary environmental accountancy statements are to be presented, though there are some recommendations. We consider that IASB’s four qualitative properties can be applied to voluntary environmental accountancy in order to guarantee a certain level of quality. We have therefore in this dissertation defined which criteria should be included in these properties on the basis of IASB, FAR/SRS and FEE. These properties have been modified to enable application within the Swedish clothing industry.

The study commenced with an investigation of the companies’ environmental accountancy statements. These were then analysed on the basis of what we consider to be the qualitative properties intelligibility, relevance, reliability and comparability. We furthermore conducted interviews with the environmental officer of each company; and finally compared the different environmental accountancy statements, our analyses and information obtained directly from each company.

In our study we concluded that none of the companies had environmental accountancy statements of good quality, as all had shortfalls in the qualitative properties which our study was based upon. Intelligibility in the three environmental accountancy statements can be described as good; however there were insufficiencies in the case of relevance, reliability and comparability.

Thesis (MAcc (Accountancy ))--University of Stellenbosch, 2006.
ERP applications have evolved into enterprise-wide applications, which are generally acknowledged today as a critical component in an organisation’s information strategy. When implementing an ERP application, the control and governance of all IT processes are critical to ensure that value is delivered, risks are managed and that the investment in IT (ERP) delivers a reasonable return. It should, therefore, be important to focus on mitigating IT process risks that have an impact on the ERP environment, so that the level of residual risk is acceptable and aligned with the business objectives. This assignment focuses on using the generally accepted IT framework, COBIT (Control Objectives for Information and related Technology), as governance and control model. The criticality of each COBIT control objective (IT process) is evaluated by applying the COBIT control objectives in an ERP environment. Specific reference is also made to Qmuzik as an ERP application. By applying COBIT in an ERP environment, the most critical IT processes applicable to ERP are identified, in order to ensure that the minimum process controls for these IT processes are designed and implemented.

Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005.
ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.

Nowadays, societies all over the world understand that economic organizations have higher obligations than merely providing the market with of goods and services. They are expected to minimize the social and environmental impacts that may result from their activities. The Social and Environmental Accountancy aims to measure, control and economically demonstrate the environmental assets and liabilities resulting from those impacts. Nevertheless, previous studies have found an obstacle to the operationalization of the social and environmental accountancy for professionals of the field. This condition may be a result of flaws of the teaching process, specifically with reference to the didactic content of this discipline. The thesis aims to investigate if the contents of social and environmental accountancy, contrary to traditional accountancy, are centered exclusively in the theoretical part of the discipline failing to promote practical teaching. The objective of this study is to analyze the characteristics of social and environmental teaching in Accounting Sciences and to enable new structures for teaching its contents. The Critical Analysis of a Speech was used as methodology to investigate the didactic pedagogical elements of the discipline of Social and Environmental Accountancy and the disciplines of Traditional Accountancy in Higher Education courses. It also aims to identify elements of didactic and methodological similarities and divergences that support our thesis and allow us to propose a solution to the presented issue, contributing to the development of accountancy in the social and environmental field, focusing on providing it with more theoretical development and means to its teaching and applicability.________________________________________________________________________________________________________________________________
Las sociedades en todo el mundo entienden hoy que las organizaciones económicas poseen obligaciones que exceden la simple producción de bienes y servicios al mercado. Se les corresponde minimizar los impactos Socioamientales negativos derivados de sus actividades. La Contabilidad Socioambiental objetiva medir, controlar y demonstrar económicamente passivos y activos ambientales resultantes de esos impactos. Sin embargo, estúdios apuntan dificultades en la operacionalización de la contabilidad Socioambiental por los profesionales del área. Esta situación ya se origina en fragilidades del proceso de enseñanza, especificamente en lo que se refiere al contenido didáctico de esa disciplina. En nuestras investigaciones vemos que los contenidos de la contabilidad Socioambiental, a diferencia de los de la contabilidad tradicional, se centran sólo en la parte teórica de la disciplina sin promover su enseñanza práctica. El objetivo de esta investigación fue analizar las características de la enseñanza Socioambiental en las Ciencias Contables y possibilitar una nueva estructura para enseñanza de su contenido, utilizando metodologicamente, en un estudio comparativo, el Análisis Crítico del Discurso en elementos didácticos pedagógicos de la disciplina Contabilidad Socioambiental y de disciplinas de la Contabilidad Tradicional de los cursos de la graduación. Identificamos así elementos de similitud y divergencia didácticametodológica que comprobaron nuestra tesis, a partir de eso proponemos la institución de un menú con temas y objetivos específicos. Este contenido puede ser objeto para la composición de uma nueva obra didáctica, basada en ejercicios de la contabilidad ambiental, didácticamente similares a las demás obras de la ciencia contable, dirigidas a los alumnos de la graduación, con ello contribuyendo al desarrollo de la contabilidad en el campo ambiental, dotándola más robustez práctica para su enseñanza y aplicabilidade.
As sociedades em todo o mundo entendem hoje que as organizações econômicas possuem obrigações que excedem a simples produção de bens e serviços ao mercado. Cabem a elas minimizarem os impactos Socioambientais negativos decorrentes de suas atividades. A Contabilidade Socioambiental objetiva mensurar, controlar e demonstrar economicamente passivos e ativos ambientais resultantes daqueles impactos. Todavia, estudos apontam dificuldades na operacionalização da contabilidade Socioambiental pelos profissionais da área. Essa situação já se origina em fragilidades do processo de ensino, especificamente no tocante ao conteúdo didático dessa disciplina. Verificamos em nossas pesquisas que os conteúdos da contabilidade Socioambiental, diferentemente dos da contabilidade tradicional, centram-se apenas na parte teórica da disciplina sem promover seu ensino prático. O objetivo desta pesquisa foi analisar as características do ensino Socioambiental nas Ciências Contábeis e possibilitar uma nova estrutura para ensino de seu conteúdo, utilizando metodologicamente, num estudo comparativo, a Análise Crítica do Discurso em elementos didáticos pedagógicos da disciplina Contabilidade Socioambiental e de disciplinas da Contabilidade Tradicional de cursos da graduação. Identificamos assim elementos de similaridade e divergência didáticametodológica que comprovaram nossa tese, a partir disso propomos a instituição de uma ementa com temas e objetivos específicos. Tal conteúdo pode ser objeto para composição de uma nova obra didática, alicerçada por exercícios de contabilização ambiental, didaticamente similares as demais obras da ciência contábil dirigidas aos alunos da graduação, com isso contribuindo para o desenvolvimento da contabilidade no campo ambiental, dotando-a de mais robustez prática para a seu ensino e aplicabilidade.
São Cristóvão, SE

Thesis (MComm)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: The growing popularity and continuing development of cloud computing services is ever evolving and is slowly being integrated into our daily lives through our interactions with electronic devices. Cloud Computing has been heralded as the solution for enterprises to reduce information technology infrastructure cost by buying cloud services as a utility. While this premise is generally correct, in certain industries for example banking, the sensitive nature of the information submitted to the cloud for storage or processing places information security responsibilities on the party using the cloud services as well as the party providing them. Problems associated with cloud computing are loss of control, lack of trust between the contracting parties in the cloud relationship (customer and cloud service provider) and segregating data securely in the virtual environment. The risk and responsibilities associated with data loss was previously mainly reputational in nature but with the promulgation and signing by the South African Parliament of the Protection of Personal Information Bill (POPI) in August 2013 these responsibilities to protect information are in the process to be legislated in South Africa. The impact of the new legislation on the cloud computing environment needs to be investigated as the requirements imposed by the Bill might render the use of cloud computing in regard to sensitive data nonviable without replacing some of the IT infrastructure cost benefits that cloud computing allows with increased data security costs. In order to investigate the impact of the new POPI legislation on cloud computing, the components and characteristics of the cloud will be studied and differentiated from other forms of computing. The characteristics of cloud computing are the unique identifiers that differentiate it from Grid and Cluster computing. The component study is focused on the service and deployment models that can be associated with cloud computing. The understanding obtained will be used to compile a new definition of cloud computing. By utilizing the cloud definition of what components and processes constitute cloud computing the different types of data security processes and technical security measures can be implemented are studied. This will include information management and governance policies as well as technical security measures such as encryption and virtualisation security. The last part of the study will be focussed on the Bill and the legislated requirements and how these can be complied with using the security processes identified in the rest of the study. The new legislation still has to be signed by the State President after which businesses will have one year to comply and due to the short grace period businesses need to align their business practices with the proposed requirements. The impact is wide ranging from implementing technical information security processes to possible re-drafting of service level agreements with business partners that share sensitive information. The study will highlight the major areas where the Bill will impact businesses as well as identifying possible solutions that could be implemented by cloud computing users when storing or processing data in the cloud.
AFRIKAANSE OPSOMMING: Die groei in gewildheid en die ontwikkeling van wolkbewerking dienste is besig om te verander en is stadig besig om in ons daaglikse lewens geintegreer te word deur ons interaksie met elektroniese toestelle. Wolkbewerking word voorgehou as ‘n oplossing vir besighede om hul inligtings tegnologie infrastruktuur kostes te verminder deur dienste te koop soos hulle dit benodig. Alhoewel die stelling algemeen as korrek aanvaar word, kan spesifieke industrië soos byvoorbeeld die bankwese se inligting so sensitief wees dat om die inligting aan wolkbewerking bloot te stel vir berging en prosesseering dat addisionele verantwoodelikhede geplaas op die verantwoordelike partye wat die wolk dienste gebruik sowel as die persone wat dit voorsien. Probleme geassosieër met wolk- bewerking is die verlies aan beheer, gebrekkige vertroue tussen kontakteurende partye in die wolk verhouding (verbruiker en wolk dienste verskaffer) en die beveiliging van verdeelde inligting in die virtuele omgewing. Die risiko’s en verantwoordelikhede geassosieër met inligtings verlies was voorheen grootliks gebasseer op die skade wat aan die besigheid se reputasie aangedoen kan word, maar met die publiseering en ondertekening deur die Suid-Afrikaans Parliament van die Beskerming van Persoonlike Inligting Wet (BVPI) in Augustus 2013 is hierdie verantwoordelikhede in die proses om in wetgewing in Suid Afrika vas gelê te word. Die impak van die nuwe wetgewing op die wolkbewering omgewing moet ondersoek word omdat die vereistes van die Wet die gebruik van wolkbewerking in terme van sensitiewe inligting so kan beinvloed dat dit nie die moeite werd kan wees om te gebruik nie, en veroorsaak dat addisionele verminderde IT infrastruktuur koste voordele vervang moet word met addisionele inligting beveiligings kostes. Om die impak van die nuwe BVPI wetgewing op wolkbewerking te ondersoek moet die komponente en karakter eienskappe van die wolk ondersoek word om vas te stel wat dit uniek maak van ander tipes rekenaar bewerking. Die karakter eienskappe van wolkbewerking is die unieke aspekte wat dit apart identifiseer van Rooster en Groep rekenaar bewerking. Die komponente studie sal fokus op die dienste en implimenterings modelle wat geassosieer word met wolkbewerking. Die verstandhouding wat deur voorsafgaande studie verkry is sal dan gebruik word om ‘n nuwe definisie vir wolkbewerking op te stel. Deur nou van die definisie gebruik te maak kan die inligtings sekuriteit prosesse en tegniese sekuriteits maatreëls wat deur die verantwoordelike party en die wolkbewerkings dienste verskaffer gebruik kan word om die komponente en prosesse te beveilig bestudeer word. Die studie sal insluit, inligtings bestuur prosesse en korporatiewe bestuur asook tegniese beveiligings maatreels soos kodering en virtualisasie sekuriteit. Die laaste deel van die studie sal fokus op die BVPI wetgewing en die vereistes en hoe om daaraan te voldoen deur die sekuritiets maatreëls geidentifiseer in die res van die studie te implimenteer. Die nuwe wetgewing moet nog deur die Staats President onderteken word waarna besighede ‘n jaar sal he om aan die vereistes te voldoen en omdat die periode so kort is moet besighede hulself voorberei en besigheid prosesse aanpas. Die impak van die wetgewing strek baie wyd en beinvloed van tegnise inligtings beveiligings prosesse tot kontrakte aangaande diens lewering wat dalk oor opgestel moet word tussen partye wat sensitiewe inligting uitruil. Die studie sal die prominente areas van impak uitlig asook die moontlike oplossings wat gebruik kan word deur partye wat wolkbewerking gebruik om inligting te stoor of te bewerk.

Sustainability accounting reporting is an offshoot of corporate social responsibility. Accounting professionals are now producing sustainability reports. Sustainability accounting reporting is a combination of economic, social, and environmental issues incorporating both financial and nonfinancial elements. Sustainability reports may be assured (certified) by third parties. Recently, the accounting profession has been criticized for failing to prepare proper sustainability reports. To date, there has been no investigation of the social and environmental viewpoints of accountants. The problem this nonexperimental, correlational, quantitative study investigated was Openness to CSR, perceptions of proficiency in sustainability assurance reporting, and environmental attitudes of accountants. The study is important because it provided the first evidence of accountants being pro-environmental. The New Ecological Paradigm was the conceptual framework. Stakeholder and legitimacy theories were included. Stakeholder theory states organizations have a responsibility to those who influence or can be influenced by the organization. Legitimacy theory involves an organization’s ability to survive granted by the larger community. The New Ecological Paradigm scale provides a score of environmental worldviews. Corporate social responsibility was addressed using the Openness to CSR scale. Assurance was addressed using a perceptions of assurance scale. A survey method provided data and IBM SPSS Statistics was the analytical tool. The participants were U.S. CPAs. The results indicated CPAs were pro-environmental and younger CPAs were more likely to be pro-environmental. Gender was not found to be statistically significant. Openness to CSR and assurance were not found to be statistically significant. This study has relevance for accounting curricula in universities because sustainability accounting reporting is not addressed currently. Future research should replicate the study when not in tax season. Future research should also address the gap in the literature investigating accountants’ gender and age relating to sustainability accounting reporting.

This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright
Dissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted

Made available in DSpace on 2016-04-25T18:40:45Z (GMT). No. of bitstreams: 1 Maria Luzia Rosangela da Silva.pdf: 2118876 bytes, checksum: febbf78fba9e5b62c211a96591f01a9f (MD5) Previous issue date: 2010-04-26
In view of the fact that Accounting does not just consist of techniques and that the behavioral aspects of the accounting professionals do influence its efficiency, the diagnosis and the follow-up of the organizational environment is an instrument for the accountant-organization relationship to result in higher levels of motivation. This dissertation aims at getting to know the accountants perception of the organizational environment and the aspects that can be influential on their motivation. For that purpose, the literature research process comprised reviewing national and international data banks for thesis, dissertations, articles, and books in the fields of accounting, business administration, sociology and psychology. The field research used a self-administered survey, with 28 questions based on the Kolb Scale (1978), which consists of conformity, support and human warmth, leadership, rewards, patterns, transparency, and accountability elements. The sample included 50 accountant respondents across the accounting departments from 50 large-sized companies in the State of São Paulo. The information was dealt with statistically for the hypotheses tested on field of activity, level of schooling, gender, experience and position, which provided the results for the analysis of the 7 Kolb Scale (1978) factors, associated with the needs for achievement, power, and affiliation under the McClelland Theory (1972). It was concluded that gender exerts influence on the perception of the environment, particularly regarding the conformity, leadership and accountability factors; the male accountant perceives all of the environmental factors better, with the exception of conformity, which is better portrayed by women. There is a difference in the perception of the environment for schooling level, especially for the conformity, leadership, patterns, rewards, transparency, and accountability factors. The accountants holding graduate degrees show a better perception of the environmental factors. Experience influences the perception of the environment more significantly for the conformity, leadership, reward, and accountability factors. The experience range that most favorably portrays the environment is from 15 to 25 years old. There is a difference in perception of the environment for job position, mainly regarding the support, conformity, leadership, reward, and accountability factors. The highest positions better portray the leadership, accountability, reward, and patterns factors. The research inferred that the leadership factor is the most desired by the accountants, while conformity is the factor with greatest acceptance. Based on these results, it is recommended that new behavioral research be conducted for the analysis of the social-technical needs of Accounting
À luz de que a Contabilidade não é constituída apenas por técnicas, mas de que os aspectos comportamentais de seus profissionais influenciam em sua eficácia, o diagnóstico e o acompanhamento do clima organizacional é um instrumento para que a relação contabilista-organização resulte em melhores níveis motivacionais. A presente dissertação foi delineada com o objetivo de conhecer a percepção dos contabilistas em relação ao clima organizacional e os aspectos que podem influenciar em sua motivação. Para isto, a pesquisa bibliográfica buscou revisar teses, dissertações, artigos e livros nas áreas de contabilidade, administração, sociologia e psicologia em bancos de dados nacionais e internacionais. A pesquisa de campo utilizou-se de um questionário autopreenchível, com 28 questões desenvolvidas com base na Escala de Kolb (1978), que é constituída pelos fatores de conformidade, apoio e calor humano, liderança, recompensas, padrões, clareza e responsabilidade. A amostra foi constituída por 50 respondentes contabilistas, distribuídos nos departamentos de contabilidade de 50 empresas de grande porte do Estado de São Paulo. Os dados receberam tratamento estatístico para as hipóteses testadas de ramo de atividade, nível de escolaridade, gênero, experiência e cargo, que propiciou os resultados da análise dos 7 fatores da Escala de Kolb (1978), associados aos motivos de realização poder e afiliação da Teoria de McClelland (1972). Conclui-se que o gênero influencia na percepção do clima principalmente para os fatores de conformidade, liderança e responsabilidade, o contabilista homem percebe melhor todos os fatores de clima, com exceção a conformidade, que é melhor evidenciado pela mulher. Existe diferença na percepção do clima para o nível de escolaridade principalmente para os fatores de conformidade, liderança, padrões, recompensa, clareza e responsabilidade. Os contabilistas graduados apresentam melhor percepção dos fatores de clima. A experiência influencia na percepção do clima de forma mais significativa para os fatores de conformidade, liderança, recompensa e responsabilidade. A faixa de experiência que evidencia mais favoravelmente o clima é de 15 a 25 anos. Existe diferença de percepção de clima para o cargo, principalmente para os fatores de apoio, conformidade, liderança, recompensa e responsabilidade. Os cargos mais altos evidenciam melhor os fatores de liderança, responsabilidade, recompensa e padrões. A pesquisa inferiu que o fator liderança é o mais desejado pelos contabilistas, enquanto que a conformidade é o fator com maior aceitação. Com base nestes resultados recomenda-se que novas pesquisas comportamentais sejam realizadas para a análise das necessidades sociotécnicas da Contabilidade

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.

碩士
國立中正大學
會計與資訊科技研究所
96
Due to the rising awareness of global environmental protection, governments and businesses have invested the development of environmental accounting to record the activities of financial information in order to show the companys’ efforts in environmental protection. Through the environmental accounting, the companys not only can improve financial performance such as improvement in profitability, cut costs, but also can enhance intangible benefits such as enhance corporate image and staff cohesion. Implementing environmental accounting is a real chage for the company. If we could understand the relationship between the members’ cognition and attitude of changes, it will help the management of enterprises to enhance their effectiveness in the future. Therefore, we try to figure out the effect of environmental accounting implementation practices on accountants based on the organization change theory. All manufacturing in Taiwan are the surevey object and there are 86 valid responses, and we classfly the responses as High cognition and Low cognition to do the analysit. The finding is that the organization culture in the cognitive dimensions is an important factor influence members’ attitude of change. To those companys not implement the environmental accounting, the individual needs and values is also the important factor in attitude. During the implementing, if the companies can effective in shaping the organizational culture, communication and value individual needs, it will make the accountangt take their part in change, and make the system to play its expected effectiveness.

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature.
Industrial and Organisational Psychology
M.A. (Industrial Psychology)

碩士
元智大學
管理研究所
98
This article aims at probing into the accountants cognition of medical industrial environment and examines their accounting knowledge and competence. The research helps accountants understand which accounting areas should improve themselves with knowledge and competence, and which hospital accountant cultivation of these should be strengthened to help the implementation of the future system smoothly and effectively. In this article, 209 questionnaires are surveyed from 361 accountants members of the 177 hospitals in northern district of Taiwan. The return rate is 51.0% for valid questionnaires, excluding 25 invalid ones. The study results reveal two important findings. First, the critical items of cognition of medical industrial environment which the accountants should possess are composed of “hospital mission, vision, goals, strategies, and cultural understanding“, “the ability to understand hospital-owned industrial environment“, “the understanding and practical application of National Health Insurance Policy“. Second, the critical items of knowledge and competence which the accountants should possess are composed of “integrity, honesty and objective attitude“, “compliance with professional ethics“, “social responsibility and professionalism“, “continuous learning and challenges”, “basic operation of the computer and word processing”. The result of empirical analysis shows that the sex, educational degree, position, and level of hospital present difference in accounting knowledge and competence. The cognition of accounting knowledge and competence shows high positive correlation with industrial environment.

碩士
淡江大學
會計學系
92
The study applies case study method to investigate the changes of audit methods and related techniques used in internal control examination projects conducted by the certified public accountant (CPA) firms under electronic commerce (EC) environment. The research findings suggest that the auditors use the five components of internal control model to understand clients’ industry characteristics and business strategies, as well as the management of risk and effectiveness of transaction cycles. It also suggests the importance of surveying the integration of client’s system and the security of network when conducting internal control examination projects. It is also found that the case CPA firm is getting concerned with computer audit, and more computer auditors’ are participanting audit activities under EC environment. Furthermore, there are more general auditors using computer addid audit techniques, such as general auditing software, to analysis and vertify clients’ transactions. Interestingly, although enterprise resource planning systems (ERP) have built in approval function, most companies still print out paper documents for internal manual approval process.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment.
Financial Accounting
D.Comm.

碩士
中原大學
會計研究所
92
The recent revisions to the Certified Public Accounting Law will make a more demanding business environment for accountants, as they will encounter much more litigation risks in the future. Accounting agents have existed for years in handling the tax accounting businesses for companies. The Government of Taiwan has gradually been working on related lawmaking. This study attempts to (1) examine the attitudes and responses of accountants toward “Revisions to the Certified Public Accountant Law”; (2) investigate the impacts of “Revisions to the Certified Public Accountant Law” on the independency of the accountant and their business environment; (3) explore the attitudes of the accountants toward the taxation broker system and toward their business environment. The empirical results of this work are summarized as follows, 1. The surveyed accountants did not agree that the Central Competent Authority send people to check the financial status of any accounting firm. With regard to the liability to pay compensation in the light of the Revisions to the Certified Public Accountant Law, the accountants agree that the compensation should be paid by the proportion of fault, and the liability to pay compensation should be stipulated with charges multiplying the cost. Accountants will be much more cautious about choosing their clients than before, as well as taking business liability insurance in order to reduce the litigation risk. It is necessary that a stricter norm of the liability to pay compensation policy should be made for retaining the independency, objectivity and righteousness of the accountants. In addition, it is considered to important to make a sustainable accountants business regulation . 2. With regard to the issue of accountants association, about sixty percent of the accountants agreed that they should carry out their business by joining in national accountants associations, rather than participating in various regional associations. 3. Around fifty percent of the accountants agreed that advertisements aimed at the public to help consumers in understanding the accounting business. However, the advertising range is limited to the introduction to the accounting firm. 4. Domestic accountants agreed that the job rotation system to be carried out among accountants for their conducts that would influence the independency of the accountants. In addition, these accountants consider that other business conducts do not have any impact on the independency of the accountants. The accountant is a profession that strives for the independency of carrying out business, Additionally, the value of the accountant lies in remaining both formal and substantial independencies in society to allow for a fair and objective third party to perform their job functions. 5. About fifty percent of the accountants considered that the establishment of firms with the right to act as legal representatives was beneficial for solid accountant firms. In addition, a corporate body should be jointly liable to pay compensation. The accountants also argued that the standards for establishing a corporate body are too high to reach. 6. There was about 47% of the accountants did not agree that the stipulation of the Accounting Agent Act would be favorable for the sound development of the accounting market. Around 65% of the accountants did not agree that accountants and accounting agents can be complementary to each other. About 52% of the accountants did not agree that the main business of the accountants is the certified business. Around 45% of the accountants agreed that the accounting agency’s business did not belong to the major business of the accounting firms. 7. The accountants deemed that the reasons why a stricter business environment for accountants are as follows. First, accountants compete with each other by reducing pricing. Next, the industrial relocation of their clients from Taiwan to Mainland China. Third, the revisions to the Certified Public Accountant Law. Consequently, the accountants considered that it is necessary to strengthen the competitive ability of small-middle sized accounting firms to survive continuously in the industry.