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Dissertations / Theses on the topic 'Function of accounting'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Ghorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study." Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.

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Technology grows continuously within the accounting field. A lot of new technologies have been invented in order to make facilities for the accountants and increase the quality of their performance, but there is less research on what accountants need based on the characteristics of the firm that they work for. There are a lot of different kinds of obstacles to investigate and implement new technology. Sometimes it happens that a company implements a new “trendy” technology just to be up to date with the market, but after a while they see that the technology is not suited for their firm’s emplo

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2

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

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3

Nel, George Frederick. "The scope of the accounting function in project management." Thesis, Stellenbosch : University of Stellenbosch, 2001. http://hdl.handle.net/10019.1/4797.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2001.<br>ENGLISH ABSTRACT: The project accounting function is not adequately defined in project management and accounting textbooks. The objectives of this study were to identify the capabilities and potential involvement of the management and financial accountant in project management and to compare these with the responsibilities of the project accountant. A literature study was done. Shortcomings of conventional accounting techniques when applied in proj ect management were identified. This study concluded that the management a

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Sithubi, Ropfiwa. "The positioning and suitability of the internal audit function to perform the assessment of organisational culture." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/34002.

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This study sets out a qualitative assessment of the positioning and suitability of the Internal Audit Function (IAF) to perform the assessment of organisational culture within their entities. Literature relating to management science, social psychology and the Internal audit profession was analysed prior to conducting interviews with Chief Audit Executives (CAEs) and Audit Committee Chairpersons across various industries and sectors, to determine their perspectives on: 1. Establishing the definition of organisational culture. 2. Identifying what the key drivers of organisational culture are fo

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Algeru, Osama Ibrahim Al-Muktoof. "Perceptions and evaluations of internal audit function in Libyan oil and gas companies." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/1183/.

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Jodwana, Thembinkosi Anthony Vincent. "Corporate governance for sustainable development : implications for non-executive directors and the management accounting function." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/807.

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This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detriment of future inhabitants of this planet. This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detrimen

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Mysin, Roman. "Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359268.

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The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be r

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Obeid, Obeid Ahmed. "Evaluating the strength of the internal audit function : the case of Sudanese banks." Thesis, Liverpool John Moores University, 2007. http://researchonline.ljmu.ac.uk/5827/.

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9

Malik, Karan. "The Balanced Scorecard and its Application to the Marketing Function." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1091.

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This paper looks at Robert Kaplan and David Norton’s framework of the Balanced Scorecard (BSC) and strategy maps and their application to measuring performance at the level of the marketing business unit. It will begin by looking at the model itself and how it has evolved from solely being a performance measurement system to a strategic management system. It then applies this framework to the marketing function, which according to Peter Drucker, is one of the two main functions of business; the other being innovation. It also looks at the shortcomings of the traditional measurement systems for

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Stander, Gideon Stefan. "The cultural impact of cross–border acquisitions on the accounting function : a case study / Gideon Stefan Stander." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4593.

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Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as well as the occurrence of the 'mega–mergers' in recent times. If companies do not adapt to the fast moving and evolving business environment, they will run the risk of becoming obsolete. The key principle behind buying a company is to create shareholder value, which will give the organisation a competitive advantage. The reasoning behind M&A is that one combined company may be

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Nunna, Keerthana. "Production Deduction, What’s Your Function?: Analyzing the Effectiveness of the Domestic Production Activities Deduction." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1137.

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The domestic production activities deduction (DPAD) was created to incentivize U.S. firms to produce within the U.S. and thereby increase domestic investing. I test whether the DPAD is a large enough incentive for firms to invest in the U.S. I used a simulation, and I found that without the DPAD incentive the firms never chose to produce within the U.S. With the DPAD incentive, only firms with relatively low costs of labor will produce domestically. These firms are rare and will not have a large impact on domestic investment and these firms increasing their production in the U.S. will not have

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12

Petherbridge, Julie A. "How Does Engagement Risk and the Focus of the PCAOB Inspection Process Influence Internal Auditors' Reliance Decisions?" Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/accountancy_diss/8.

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With the passage of Sarbanes-Oxley in 2002, external auditors face a new regulatory inspection process in addition to an increase in litigation (or engagement) pressure. It has been communicated that this new inspection process will place an increased emphasis on the efficiency of integrated audits while maintaining the same level of effectiveness. In an experiment, I explore how external auditors’ reliance decisions on the internal audit function will be affected by different inspection focuses, varying levels of engagement risk, and the level of risk associated with the audit test or proce

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Eller, Christopher K. "Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud Reporting?" VCU Scholars Compass, 2014. http://scholarscompass.vcu.edu/etd/3585.

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This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their supe

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Kellagher, Deborah F. "How will CPAs function and operate going into the year 2000?" Honors in the Major Thesis, University of Central Florida, 2001. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/229.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.<br>Bachelors<br>Business Administration<br>Accounting

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Mittal, Neeraj. "Efficiency enhancing effects of IT investment on other factor inputs and accounting identity approach to value of IT." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1085362216.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains xi, 120 p.; also includes graphics. Includes bibliographical references (p. 115-120). Available online via OhioLINK's ETD Center.

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Botros, Miriam, and Simriti Kaushik. "Outsourcing av ekonomifunktionen : Hur outsourcar små företag sin ekonomifunktion." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27599.

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Syftet med denna studie är att få en bredare förståelse kring hur små företag outsourcar sin ekonomifunktion samt anledningarna till val av outsourcing av delar eller hela ekonomifunktionen. Vidare ska studien belysa hur små företag behåller styrningen över ekonomifunktionen när den outsourcas. Det är en kvalitativ studie som utgår ifrån semistrukturerade intervjuer med nio små företag som outsourcar sin ekonomifunktion till en extern part. För att styrka undersökningen och få ett perspektiv från den externa parten har även två intervjuer på en redovisningsbyrå och på en bokföringsbyrå utförts

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Eriksson, Johanna, and Sandra Hansson. "Stick to your knitting : Outsourcing av ekonomihanteringen hos några små aktiebolag i Västerås." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6332.

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<p> </p><p>Nivå: Magisteruppsats i företagsekonomi, 15 hp</p><p>Seminariedatum: 2009-05-29</p><p>Titel: <em>Stick to your knitting</em> – Outsourcing av ekonomihanteringen hos några små aktiebolag i Västerås</p><p>Författare: Johanna Eriksson 1982</p><p>johanna.erik@gmail.com</p><p>Sandra Hansson 1982</p><p>shn04005@gmail.com</p><p>Handledare: Leif Carlsson</p><p>Syfte: Att ur ett företagarperspektiv beskriva varför ett antal utvalda f

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Källås, Stefan, and Sarah Bouvin. "Outsourcing av Redovisningsfunktionen." Thesis, University of Gävle, University of Gävle, Ämnesavdelningen för företagsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-6327.

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<p><strong>Syfte: </strong>Syftet med detta examensarbete är att genom en jämförelse mellan det köpande och det säljande företaget belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrikt.</p><p> </p><p><strong>Metod: </strong>I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod och ett hermeneutisk synsätt. Detta eftersom vi har gjort några intervjuer och inga data har samlats in som kan göras mätbara. Vår intervjumetod var ostrukturerad då de intervjuade fick chansen att styra hur intervjuerna artade sig och en öppen dialog fördes

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Quarles, Ross. "Professional Commitment, Organizational Commitment, and Organizational-Professional Conflict in the Internal Audit Function Model: Development and Test." Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc331961/.

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This dissertation is a descriptive, exploratory examination of professional commitment, organizational commitment, and conflict between those commitments in the internal audit profession. That conflict has been suggested in prior studies as the source of dysfunctional outcomes such as increased role stress, high turnover, decreased job satisfaction, and the exercise of improper judgment leading to audit failures. The descriptive aspect of this study deals with the development of a more comprehensive structural model of the factors and relationships involved in commitment and conflict than has

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Nääf, Sara, and Åse Remahl. "Outsourcing : En studie om relationen mellan redovisningskonsulter och företag vid outsourcing av ekonomifunktioner." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-8508.

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Bakgrund: Outsourcing har funnits sedan 1960-talet, men var då vanligast inom IT-sektorn. Numera är outsourcing betydligt mer förekommande efter ett större genomslag under 1990-talet. Då kom en slogan att bli vanlig lydande ”satsa på din kärnkompetens”. Outsourcing handlar om att lämna ut en del av ett företag till en extern aktör för att denne ska sköta den delen. Oftast tillhör inte ekonomiavdelningen företagens kärnverksamhet vilket leder till att företagen väljer att outsourca den delen. Genom att istället satsa på kärnkompetensen kan ett företag vara starkare gentemot konkurrens från andr

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Johansson, Marcus, and Gabriella Rizk. "Outsourcing av ekonomifunktionen : Hur förändras möjligheterna att arbeta med intern kontroll och styrning?" Thesis, Högskolan i Gävle, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-29816.

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Syfte: Tidigare forskning har visat att intern kontroll och styrning förändras vid outsourcing av ekonomifunktionen. Emellertid är det mindre beforskat på vilket sätt och hur intern kontroll och styrning förändras vid outsourcing av ekonomifunktionen. Syftet är att öka förståelsen för hur ledningen i företag upplever att möjligheterna att forma och använda intern kontroll och styrning förändras vid outsourcing av ekonomifunktionen. Metod: Studien utgår från ett socialkonstruktivistiskt och hermeneutiskt perspektiv. Studien bygger på en kvalitativ forskningsstrategi och abduktiv ansats. Teoreti

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Stanzani, Livia Maria Lopes. "A preditibilidade dos métodos de apresentação das despesas na DRE." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-20092017-153141/.

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O objetivo deste estudo é verificar se a apresentação das despesas por função na DRE proporciona menor capacidade preditiva aos usuários, especialmente aos analistas de mercado, comparada à apresentação das despesas por natureza. O CPC 26 permite duas formas de apresentação das despesas na DRE, função ou natureza, o que é caracterizado como uma escolha contábil de apresentação. No entanto, se a empresa optar pela divulgação por função, deve apresentar, também, a informação por natureza em nota explicativa, dado que essa informação apresenta capacidade preditiva, segundo o IASB. No Brasil, a le

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Сльозко, Тетяна Михайлівна. "До питання організації обліку матеріальних запасів на підприємствах швейної промисловості". Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11576.

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Показано місце функції обліку у децентралізованій організаційній системі управління швейним виробництвом, за якої обліковці розміщаються там, де безпосередньо знаходяться запаси (тканини та фурнітура) – у матеріально-виробничому відділі. Саме в ньому збирається та акумулюється інформація про наявність та рух матеріальних запасів, щоб надавати її зацікавленим користувачам. Доведено, що така організація обліку є найкращою організацією для швейного виробництва, оскільки функція обліку наближена до центрів, де безпосередньо відбуваються господарські операції з матеріальними запасами, що дозволяє в

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Roubi, Raafat Ramadan. "The Association Between the Establishment of Audit Committees Composed of Outside Directors and a Change in the Objectivity of the Management Results-Reporting Function: an Empirical Investigation Into Income Smoothing Patterns." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331852/.

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The purpose of this research was to empirically examine the effect of the establishment of outside audit committees on the objectivity of the management results-reporting practices of those companies that established such committees in response to the New York Stock Exchange mandate effective June 30, 1978. Management income smoothing behavior is taken as a measurable surrogate for the objectivity of the management results-reporting practices. This research involved the testing of one research problem. The research question asks, "Will the establishment of outside audit committees by companies

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Hansson, Christopher, and Pejman Shahmohammadian. "Komponentavskrivning utifrån två perspektiv i ett petrokemiskt företag." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17883.

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Komponentavskrivning blev aktuellt i samband med att EU valde att följa de standarder som IASB utfärdade. Efter införandet av K3-regelverk för svenska företag kom det att bli ännu mer aktuellt med komponentavskrivning i Sverige.Då tidigare forskning har riktat kritik mot komponentavskrivning, fann vi det intressant att undersöka vilka svårigheter som kan finnas med komponentavskrivning i ett petrokemiskt företag utifrån två olika perspektiv. Med detta som grund valde vi att undersöka vilka svårigheter som fanns utifrån ett redovisningsperspektiv och ett operativt perspektiv samt att undersöka

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Jönsson, Malin, and Lisa Rydhage. "Digitalisering av ekonomifunktionen : En studie på tre fallföretag om konsekvenser avseende relationen mellan processer, hantering av information samt ekonomens förändrade roll." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86137.

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Bakgrund: Digitaliseringens utveckling har medfört en tilltagande mängd information samt en omfördelning av standardiserade arbetsuppgifter till ett kvalificerat arbete. Dessa konsekvenser har influerat ekonomifunktionen till högre krav på hantering av information och en förändring av ekonomens roll. Det belyses även att digitalisering av ekonomifunktionens standardiserade processer ger upphov till effektivitet men ingen vidare förståelse avseende hur detta influerar de icke-standardiserade processerna och ekonomens roll. Syfte: Syftet med studien är att beskriva hur digitaliseringens utvec

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Elbe, Jeanette, and Ludvig Eriksson. "Ekonomifunktionens roll för beslutsfattarna : Intern eller extern funktion i förhållande till organisationen?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-74956.

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Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, Företagsekonomi, 4FE17E, VT-2018. Författare: Jeanette Elbe och Ludvig Eriksson Handledare: Andreas Jansson Examinator: Karin Jonnergård Titel: Ekonomifunktionens roll för beslutsfattarna - Intern eller extern funktion i förhållande till organisationen? Sökord: Outsourcing, Ekonomisk administration, Kostnadslogiken, Strategiska logiken, Transaction Cost Economics, TCE, Resource-based View, RBV, Ekonomifunktionens roll Bakgrund: Att betala en extern part för att utföra bolagets ekonomiska administration är ett v

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Sarkar, Hasina Farhana. "Impact of the quality of internal audit function and the internal audit outsourcing/co-sourcing on external audit fees: Evidence from listed companies in Australia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2021. https://ro.ecu.edu.au/theses/2470.

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This study is driven by two competing perspectives, substitutive and complementary, to examine the effects of internal audit function quality and sourcing arrangements on external audit fees. The substitution perspective expects high-quality internal controls to substitute for external audit activities, thus, decreasing external audit fees. In contrast, the complementary perspective proposes that high-quality internal audit functions require more reviews and reports, leading to increased external audit fees. This study analyses the competing perspectives using a combined dataset from the Morni

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Vitikka, M. (Mikko). "Outsourcing accounting functions -measuring benefits, impact on capabilities and firm performance." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062465.

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Outsourcing has become a common strategy for companies during the past decades and the goals of outsourcing have changed from only seeking cost savings to more strategic objectives. The existing literature on outsourcing has grown as well but the results of outsourcing is a rather under researched area. The existing literature lacks comprehensive ways for measuring the results of outsourcing. Moreover, despite being one of the most commonly outsourced activities, the outsourcing of accounting functions is lacking empirical research. This research sheds light to the results of outsourcing ac

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

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

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RICCIO, LORELLA. "Management accounting practices in the emerging functional foods industry: empirical evidence." Doctoral thesis, Università di Foggia, 2017. http://hdl.handle.net/11369/361980.

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Lo scopo della ricerca è quello di esplorare sistemi di controllo di gestione per il monitoraggio del nuovo processo di sviluppo del prodotto nell'industria alimentare e delle bevande, con particolare attenzione ai prodotti alimentari innovativi orientati alla salute, denominati “alimenti funzionali” (AF). La produzione di alimenti funzionali, considerata come industria ad alta tecnologia, risulta completamente diversa da essa, perché è esposta a una legislazione specifica e dinamica, i nuovi ingredienti rappresentano un’innovazione di prodotto discontinua in quanto comporta incertezze

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Kjellsson, Lindblom Emely. "Time, dose and fractionation: accounting for hypoxia in the search for optimal radiotherapy treatment parameters." Doctoral thesis, Stockholms universitet, Fysikum, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-148301.

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The search for the optimal choice of treatment time, dose and fractionation regimen is one of the major challenges in radiation therapy. Several aspects of the radiation response of tumours and normal tissues give different indications of how the parameters defining a fractionation schedule should be altered relative to each other which often results in contradictory conclusions. For example, the increased sensitivity to fractionation in late-reacting as opposed to early-reacting tissues indicates that a large number of fractions is beneficial, while the issue of accelerated repopulation of tu

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Mehta, Surinder. "A philosophical analysis of the functions and operation of due process in accounting standard setting in Australia." Thesis, Federation University Australia, 2016. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/165511.

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The setting of accounting standards in the Australian context has undergone significant change over the past few decades because of both the introduction of international accounting standards and the outcomes of the Corporate Law Economic Reform Program (CLERP). One major thrust of these reforms was to widen the breadth of participation and to introduce new voices into the Australian accounting standard setting regime. Though there have been recent changes to Australian accounting standard setting arrangements, due process still remains as the underlying procedure for incorporating stakeholder

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Paavola, Elin, and Sarah Paavola. "Utmaningar vid försäljning av funktionella produkter : En studie utifrån ett redovisningsperspektiv." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-75811.

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Försäljning av funktionella produkter inkluderar både varor och tjänster. Konceptet funktionella produkter innehåller många olika komponenter och säljs över långa kontrakt, vilket gör att dagens regelverk för redovisning inte ger tillräcklig vägledning. Syftet med denna studie är att identifiera och beskriva vilka utmaningar som uppstår ur ett redovisningsperspektiv vid försäljning av funktionella produkter. Syftet är också att skapa en förståelse för hur ekonomer använder dagens regelverk vid komplexa redovisningssituationer vid försäljning av funktionella produkter. För att kunna besvara syf

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Morlat, Clément. "Modélisation dynamique des systèmes de coûts pour une gestion durable des territoires." Thesis, Université Paris-Saclay (ComUE), 2016. http://www.theses.fr/2016SACLV115/document.

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Le processus de création de valeur économique repose sur un patrimoine territorial constitué de fonctions écologiques, techniques et sociales qui articulent les éléments du capital productif et en assurent la disponibilité pérenne. La valeur ajoutée est une représentation monétaire de ses effets sur l’activité individuelle des entités du territoire. Cependant, ce patrimoine est un bien commun. Une évaluation collective et multicritère permettrait d’en représenter les caractéristiques intrinsèques.Le modèle d’Economie de la fonctionnalité intègre la maintenance de ce patrimoine dès la conceptio

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Fiusa, Renan. "Moeda funcional: da contabilidade ao direito tributário." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/19506.

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Submitted by RENAN FIUSA (renanfiusa@hotmail.com) on 2017-12-25T13:06:56Z No. of bitstreams: 1 Renan Fiusa_Dissertação_Moeda Funcional_da Contabilidade ao Direito Tributário.pdf: 1398951 bytes, checksum: 3dd4f0c1fd3f39e4de6b8809925c0ce5 (MD5)<br>Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-12-28T13:17:12Z (GMT) No. of bitstreams: 1 Renan Fiusa_Dissertação_Moeda Funcional_da Contabilidade ao Direito Tributário.pdf: 1398951 bytes, checksum: 3dd4f0c1fd3f39e4de6b8809925c0ce5 (MD5)<br>Made available in DSpace on 2017-12-28T13:27:01Z (GMT). No. of bitstreams

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Рязанова, Надія Сергіївна, Nadiya Ryazanova та Надежда Сергеевна Рязанова. "Фінансове рахівництво у сучасному інформаційному суспільстві: теорія і практика". Thesis, ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2018. https://ir.kneu.edu.ua:443/handle/2010/34217.

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Сформульовано інформаційну концепцію фінансів, що ґрунтується на розумінні інформації як невід’ємному атрибуті, внутрішній об’єктивній властивості фінансових відносин. Вперше в українській фінансовій науці комплексно досліджено фінансове рахівництво (від англ. financial accounting, що транслітерується українською як фінансовий еккаунтинг) – інформаційну інфраструктурну підсистему фінансів, що характеризується відкритістю інформаційних продуктів і послуг і об’єктивні реально існуючі у суспільстві зв’язки і взаємовідносини якої в інформаційному суспільстві організовуються у цілісний самостійний

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Dolmos, Gonzales Pilar Guadalupe, and Vilela Luis Alberto Salazar. "Efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto Financiero y Tributario en las empresas del sector de servicios de Telecomunicaciones del Perú en el año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626053.

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La finalidad del presente trabajo es analizar el impacto que ha ocasionado la implementación de la Norma Internacional de Contabilidad N° 21 (NIC), desde la óptica de la situación financiera y alcance tributario en las empresas del sector de servicio de telecomunicaciones. Es fundamental comprender que el concepto de globalización de la economía cambió fundamentalmente la práctica internacional de los negocios. En el primer capítulo se expone el marco teórico, que es la base sobre la cual se sustentará el análisis de nuestro trabajo de investigación. El segundo capítulo comprende el Plan de

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Васильченко, М. О. "Бухгалтерський облік електронних грошей: організація і методологія". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81670.

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У роботі досліджено стан та обсяг електронних грошей в Україні та визначено подальші перспективи їх функціонування. Проведено детальний розгляд здійснення бухгалтерського обліку ЕГ та методичного забезпечення аналізу розрахунків. Основною метою цього дослідження є розробка рекомендацій, що сприятимуть достовірному обліку електронних грошей та дозволять усунути законодавчі колізії в оподаткуванні операцій, пов’язаних з обігом електронних грошей.<br>The state and volume of electronic money in Ukraine are investigated and further prospects of their functioning are determined. A detailed review o

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Баран, Михайло Зеновійович, та Myhajlo Baran. "Розробка автоматизованої системи контролю енергоспожи¬вання промислового підприємства". Master's thesis, ТНТУ імені Івана Пулюя, 2019. http://elartu.tntu.edu.ua/handle/lib/29561.

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Дипломна робота присвячена проектуванню автоматизованої системи моніто¬рингу споживання електроенергії на ПС ГПП «Тернопільсь¬кого заводу залізобетонних виробів і будівельних конструк¬цій». В роботі розглянуто шляхи зменшення витрат електроенергії та її вартості, проаналізовано заходи щодо забезпечення точності, оперативності та достовір¬ності вимірювальної інформації, запропонована методика проведення моніто¬рингу та контролю технологічних параметрів режимів електроспо¬живання. З цією метою розроблено технічні рішення щодо модернізації існуючої системи електроспо¬живання та запропоновано пр

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Lin, Jai-shin, and 林佳欣. "A Survey Study of Governmental Accounting Function in Taipei Government." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/01805105617886463035.

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碩士<br>東吳大學<br>會計學系<br>87<br>This study intended to discuss the functions of financial reports in Taipei City Government. Firstly, the author try to collect and review the literatures of government fund accounting and financial operations of our government and other countries, then to interview the accounting officer of Taipei City Government and arrange a questionnaire survey. Through questionnaire survey, we can understand how governmental information users and providers perceive the usefulness and problems of governmental financial information, directions of future improvements, and format o

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Chen, Wei-Hsiang, and 陳韋向. "Developing cost function of factoring accounting receivables using contractors’ viewpoint." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/01660482296085273958.

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碩士<br>國立中央大學<br>營建管理研究所<br>95<br>It is normal that project financing for a construction project claimed by the contractor occurs frequently. Literature reveals that approximate 66% of construction project funding are raised from banks or financial institutions. The burden of capital costs on these contractors is heavy so that a financial alterative to reduce capital costs for construction projects is always desired. The research objective is to derive the cost function of factoring account receivables, which is a generally accepted financial tool but has been not used for construction projects

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Yao-Lang, Yen, and 顏堯朗. "The Study of Applying Forensic Accounting for Enhanced Army Procurement Function." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/24098103996719480705.

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碩士<br>開南大學<br>會計學系<br>104<br>In this decade, enterprise fraud cases have become prevalent, and investigations have been difficult due to intricate crime plans. As a result, procurement accounting professionals have become valued by both practitioners and academics. Procurement accounting is a new field integrating finance, accounting, law and information technology knowledge in order to make up for the judge’s lack of knowledge in fraud cases. It has also been used in crime prevention. Therefore, the main purpose of this study is to understand the current state of procurement accounting policy

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"Expanding our Understanding of Constructive Voice: Accounting for Voice Function and Scope." Doctoral diss., 2018. http://hdl.handle.net/2286/R.I.49185.

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abstract: Constructive voice, the sharing of ideas or concerns that improve organizational functioning, is an important workplace behavior. Recent narrative reviews of constructive voice have highlighted the importance of accounting for different types of voice. Initial efforts to explain the type of constructive voice have focused on voice function, and distinguished constructive voice as promotive or prohibitive in nature. Yet, research findings regarding relationships between promotive and prohibitive voice and antecedents of constructive voice reveal inconsistencies that suggest that our t

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HSIAO, CHIA-HIS, and 蕭家璽. "The Moderating Effect of Core Agent on the Board Function and Accounting Conservation." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/y75kc9.

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碩士<br>靜宜大學<br>會計學系<br>105<br>This study examines the moderating effect of core agent on the board function and accounting conservation. This article establishes a single comprehensive index for the board function. The result shows that the demand for accounting conservation is reduced when the board functions well. Family business will be due to the benefits of more than the lack of robustness of the loss, so the demand for accounting conservation reduced.

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Hsi-Yen, Lin, and 林希彥. "Endochronic Model of Yield Surface and Material Function Accounting for Deformation Induced Anisotropy." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/64753827977771509778.

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博士<br>國立中央大學<br>機械工程研究所<br>95<br>In this article, a material function of endochronic theory is proposed for investigating the plastic behaviors of material. Depending on the material parameters properly chosen, the present model can be classified into six categories, and is appropriate for describing various materials behaving cyclic strain hardening inherently with respect to the deformation history. Experimental verification of the theory was demonstrated using the experimental results of Shiao [1] and Lamba and Sidebottom [2]. The theory is in good agreement with experimental results obt

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Tang, Tanya Yao Hua. "Book-tax differences : a function of accounting tax misalignment, earnings management and tax management." Phd thesis, 2006. http://hdl.handle.net/1885/147339.

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Chang, Pei-Ling, and 張佩鈴. "An Empirical Study of Technical Efficiencies of Taiwan’s Public Accounting Industry: an Application of Distance Function Method." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/28201327077256907524.

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碩士<br>元智大學<br>會計學系<br>94<br>In the past decades, the industrial structure in Taiwan has changed drastically, evolving from conventionally agricultural to high-tech and service industries. As the overall business prospers, the demand for audit and accounting services was increasing. Observing this phenomenon, the Examination Yuan has raised the passing rate of the certified public accountant (CPA) examination since 1988 in order to meet the market’s demand. As a consequence, a great number of qualified CPAs were dedicated into the market in a short period. Meanwhile, fierce competition for enga

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Hsiao, Kuei-Yeh, and 蕭桂葉. "The Study on Application of Quality Function Deployment Method- A Case of Accounting Officer in New Taipei City." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8vqs8c.

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碩士<br>國立臺灣海洋大學<br>商船學系<br>106<br>The Chief Comptroller of the Executive Yuan released the main tasks of the Comptroller's Office(Room)of various agencies to assist the business department in reaching various administrative objectives, but due to the frequent review and return of parts of the funds reported by some agencies , the review time too long serious work behind efficiency, and thus lead to a lot of people and companies complained to the complaint, serious damage to the image of the Comptroller General of the Civil service and, therefore are not covered performance Akira label. Because

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Engelbrecht, Lindie. "The role of the internal audit function (IAF) in integrated reporting and possible challenges and barriers to internal audit’s involvement." Thesis, 2017. https://hdl.handle.net/10539/24342.

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A research report submitted to the faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce (Accountancy), February 2017<br>The purpose of this research is to explore the roles of the internal audit function (IAF) in integrated reporting and identify the possible challenges and barriers to internal audit’s involvement. The research was conducted to fulfill three main purposes: to determine if the IAF has any role to play in integrated reporting; to identify the potential challenges and barriers

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