Dissertations / Theses on the topic 'Management accounting : use of computers'

There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the roles of MAPs in the management of SMEs; determines factors that affect the extent of use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs. A postal questionnaire was conducted to 1,000 Malaysian SMEs in manufacturing sector which elicited 160 useable responses. The results show that the majority of respondents have used the five management accounting areas identified. Use of the costing system, budgeting system and performance evaluation system are significantly higher than for the decision support system and strategic management accounting, which indicates that the uptake of traditional MAPs is greater than for sophisticated MAPs. The results indicate that medium sized firms make greater use of all MAPs as opposed to small sized enterprises. The most significant differences relate to the use of decision support system and strategic management accounting. The increased uptake of sophisticated MAPs by larger firms is in line with size being a contingent variable explaining the use of such practices. The results also suggest that MAPs were perceived as playing very important roles in the management of Malaysian SMEs. Performance evaluation and controlling activities were the major roles of MAPs in the management of SMEs. Overall the study suggests that MAPs are perceived by SMEs as relevant and useful in their management processes. Further, the study found that four out of five contingent factors; size of the firm, intensity of market competition; participation of the owner/manager in the development of MAPs in firm and advanced manufacturing technology have a positive and statistically significant relationship with the use of certain MAPs. The research however found weak support for the positive relationship between the use of MAPs and organizational performance of SMEs. This study enriches the existing body of knowledge of management accounting by providing information as to the use of MAPs in SMEs in Malaysia. The findings can be specifically informative for policy makers intent on developing management accounting skills among Malaysian SMEs. This research will provide valuable insights into the nature of MAPs in SMEs in a developing country and will promote interest among Malaysian researchers as well as researchers of other countries to make the SME sector a focus of interest in management accounting research.

Today there are shortcomings in monitoring, control, analyses, learning and reporting of the results of activities and operations in the road management processes. There are also shortcomings in transparency and verifiability, in knowledge of road management’s costs and life cycle costs, of the road capital’s standard and condition and in measures of quality deficiency costs, productivity and maintenance backlog. The starting points for different applications of the model are taken from experience of the subprocesses in practical road management, independent analyses of activities, operations and results, presence at directors’ meetings (in an independent co-opted capacity) and literature reviews. It is my belief that the problems can largely be solved with transparent, verifiable information that is relevant to the sub-processes. A model has been designed with the transport policy’s requirements at the focus for all sub-processes’ applications without repeating errors as regards internal control, use of standard values and index adjustments. For each component, the model provides quality-related information about its current condition and condition value, acquisition value, replacement value and standard target value with the effects of measures carried out. Changes in standard and condition of new construction, improvements, maintenance and consumption can be shown in the model. Information can also be found on a component’s consumption cost, index adjustment and successively accumulated life cycle costs. Quality deficiency costs, inefficiencies, maintenance backlog, cost drivers, productivity and, for example, expected funding needs can be calculated by computer. The model has been tested and this document also describes the model’s implementation project at the SNRA. Most of the road network’s components have been registered for a long time in the SNRA’s road and traffic data bank as compulsory or optional phenomena. The remaining components will to a large extent be entered automatically. Some will require inventorying. In theory, the quality-related accounting will thus have access to information about every individual component in the entire state-administered road network. For at least 75% (80% in the implementation project) of the total value o fthe road capital, current condition information will exist for each individual component in the road network. The information, that constitutes “best available knowledge” of the components’ current functional condition, is administered in dedicated administration systems and comes from different kinds of inventories. The values of the remaining components can be appraised systematically on the basis of individually assessed technical length of life and, for example, planned maintenance. The model shows that decisions to carry out measures can also be based on “best available knowledge” of socioeconomic effectiveness, consideration of the environment, climate and energy in a life cycle perspective, customers’ (society’s and road-users’) expectations and political demands for fairness. These requirements are systematically worked into the limit values for “as constructed” and “worst acceptable condition”. The condition interval between the limit values shows the component’s functional consumption margin provided that the transport policy’s requirements are taken into consideration. The information makes it possible to consider and stipulate requirements regarding the development of components’ accumulated life cycle costs in procurements. Contractors will have a natural focus on increased productivity and cost increases in projects should be smaller. The model makes the long term planning process more efficient and shortens lead times. Prices, costs, accumulated life cycle costs and various types of deviations can be analysed continuously to achieve systematic learning from good examples and failures. In the project follow-up, deviations are automatically divided within the system into causes dependent on time, quantity, and unit price. Control and monitoring with analyses and learning can be made more effective through automatic monitoring against control limits. The concept of quality-related accounting of road capital should be a part of the international discussion around models for Transportation Asset Management (TAM).
QC201007723

There is a need to learn more about how managers use accounting information. This thesis investigates how managers make use of business reports; as they are one of the ways managers receive information. Previous research was found to broadly correspond to four important aspects affecting how managers make use of business reports; aggregation, timeliness, flexibility and dimensions. A case study was conducted at NCC Construction. The main findings from this study are that managers have the possibility to view information in the reports at their desired level of specificity and they are not concerned about the issue of timeliness. Furthermore they are satisfied with flexibility in reports, but wish for more capabilities and do not desire non-financial information in reports. Therefore the four aspects are found to no longer be a hindrance to managers in their use of business reports as much as could be expected from previous studies. Technological developments and business practices are found to have changed managerial work. Reporting has become faster and is more accurately reflecting the real world operations, making business reports more useful to managers.

The purpose of this study was to compare the levels of computer use by school principals in administering their schools. Comparisons were made of the different techniques being employed by school principals as they manage the vast amounts of data that are present in today's educational process. A comprehensive collection of computer applications was identified and school principals were surveyed regarding their use of these applications. A random sample was selected from a population of 1,800 school principals in the state of Tennessee. School principals from 430 public schools and 70 private/parochial schools in Tennessee were surveyed for responses relative to their practices regarding the use of computers in the management of their school. Surveys were mailed in early January, 1992, to those principals who were identified in the sample selection. Surveys were received over a period of several weeks. A return of 71% was obtained. Findings include the determination that schools have computers specifically for the purpose of completing administrative tasks. Principals and office staffs are using administrative computers to improve their management of school data. The primary areas identified as being preformed by school principals were attendance, management of student data, wordprocessing, grade reporting, and transportation. Principals indicated that the major avenues for computer training is through seminars and workshops. The major conclusions included the need for additional computer training in principal preparation curricula, exposure to innovative uses of computers to enhance the administrative function.

L'objectiu d'aquesta tesi és examinar la mesura en que l'ús i l'estil d'ús dels sistemes de comptabilitat i control de gestió (MACS) per l'alta direcció contribueixen a la consecució dels resultats desitjables de l'organització. En aquesta investigació, el concepte de resultats d'organització s’explica en termes d'innovació de productes i del rendiment financer. Sobre la base de la teoria de contingència, aquesta recerca està organitzada en un compendi de quatre articles. Un treball teòric i tres estudis d'investigació empírica que es desenvolupen a partir de dues enquestes preexistents i una enquesta original creada exclusivament per a aquesta tesi serveixen de base per a les proves d'hipòtesis. L'objectiu de cadascun dels quatre treballs de recerca d'aquesta tesi és el de contribuir a avançar en el coneixement sobre els efectes i mecanismes mitjançant els quals l'ús dels MACS és capaç de facilitar i donar suport a l'èxit de l'organització. Dos treballs de recerca examinaran els resultats d'organització en termes de ‘resultats de la innovació’, mentre que altres dos articles es focalitzen en els resultats organitzatius en termes de ‘rendiment de l'organització’. El primer article en aquesta tesi pretén contribuir a la literatura sobre les palanques de control (levers of control, LOC) (Simons, 1995), investigant les relacions entre la innovació i MACS, posant l'accent en la importància de l'elecció per la qual les MACS es seleccionen pel seu ús interactiu. Utilitzant dades d'enquestes de 57 empreses espanyoles (catalanes) mitjanes, trobem evidència que recolza (1) l'elecció de MACS per a l'ús interactiu s'associa amb la manera d'una empresa de gestió de la innovació (IMM), i (2) el nivell de la innovació de productes està influenciada per si o MACS seleccionat per ús interactiu i IMM comparteix similars models cognitius i si la sofisticació dels continguts d'informació proporcionada pel MACS interactiu respon a la prioritat de les necessitats percebudes en la IMM. Els nostres resultats indiquen, a més, que la similitud en els patrons d'entre IMM i MACS no dóna lloc a un impacte beneficiós en el nivell dels resultats de la innovació, el que suggereix en canvi que pot induir la replicació de les actuals tendències disfuncionals causades pel ‘innovation momentum’. El segon article analitza la influència dels MACS en el desenvolupament d'algunes capacitats clau d'organització relacionades amb els processos d'innovació. Més específicament, aquesta investigació examina l'associació entre diferents formes de control (controls culturals, controls interactius, i controls de diagnòstic) i les capacitats necessàries en la creativitat i les etapes de conversió del procés d'innovació. Examinem aquestes associacions per separat per les empreses emprenedores i conservadores. Utilitzant dades d'enquestes de 120 empreses espanyoles (catalanes) mitjanes i grans, trobem evidència que cada forma de control dins del paquet de control té influències diferents en les diverses etapes del procés d'innovació i que la rellevància i la direcció d'aquestes influències varia entre empreses emprenedores i empreses conservadores. Mitjançant l'associació de formes específiques de control en el paquet de control amb determinats components o etapes del procés d'innovació, els nostres resultats posen de manifest la simultània complementarietat i suplementàries entre les formes específiques de control. El tercer document té com a objectiu revisar com la variable rendiment (‘performance’) ha estat avaluada en l'àrea de la comptabilitat de gestió en recerca basat en la teoria de la contingència i en enquestes, analitzant els diferents criteris que s'han adoptat en la literatura, i proporcionant algunes idees per millorar la mesura de aquesta variable en futures investigacions empíriques basades en enquestes. En primer lloc, el treball identifica un total de 82 articles basats en enquestes, aquestes treballs es van publicar en revistes de comptabilitat més importants del període 1982-2008. En concret, aquest estudi examina a) els problemes de conceptualització que es reflecteixen en les amenaces a la validesa de constructe i b) mesurament. L'article posa de relleu les qüestions que podrien ajudar els investigadors en la selecció entre les opcions disponibles de mesurament de la variable perfomance considerant les seves debilitats i fortaleses. Finalment, un quart treball examina el grau en què l'ús de sistemes estratègics de mesura del rendiment (SPMS) influeix en el desenvolupament organitzatiu a través de la conformació de les agendes estratègiques i les matrius de decisions estratègiques que es deriven dels processos de (re) formulació de l'estratègia. En aquesta recerca hem definit SPMS com a eines de gestió que es caracteritzen per una combinació d'alts nivells de quatre dimensions constitutives (és a dir, la integració de l'estratègia a llarg termini i les metes operacionals, la presència d'indicadors des d'una perspectiva múltiple, la inclusió dels vincles de causa-efecte, i la presència d'una seqüència d'objectius / metes / plans d'acció). S'argumenta que les organitzacions que utilitzen SPMS aconsegueixen un millor rendiment (en comparació amb les empreses que utilitzen altres sistemes de mesurament de l'acompliment, no qualificats com SPMS) i que aquesta millora s'associa no només amb una millor aplicació de les estratègies destinades com s'ha suposat en anteriors empírica investigació, sinó també amb la integralitat dels programes estratègics i les matrius de decisions estratègiques obtingudes en els processos de (re) formulació d'estratègies. Els resultats de les proves d'un model estructural utilitzant regressions de mínims quadrats parcials (PLS) en dades d'arxiu i enquesta recollits de directors generals de 279 empreses espanyoles (catalanes) mitjanes i grans donen suport a favor de la hipòtesi que suggereix que a) l'efecte positiu de l'ús de SPMS en l’èxit de l'organització està mediada per l'amplitud de la matriu de decisions estratègiques (és a dir, varietat i el nombre de decisions) que resulten dels processos de (re) formulació de l'estratègia, i que (b) més gran és el dinamisme del medi ambient, més positiu l'efecte de l'amplitud de la matriu de decisió estratègica sobre el rendiment organitzatiu.
The purpose of this thesis is to examine the extent to which the usage and style-of-use of management accounting and control systems (MACS) by senior management contribute to the achievement of desirable organisational outcomes. In this research, organizational outcome is conceptualised in terms of product innovation and financial performance. Based on contingency theory, this research is organised in a compendium of four articles. A theoretical paper and three empirical research studies that rely on two pre-existent surveys and an original survey exclusively developed for this dissertation are bases for hypotheses testing. The aim of each of the four research pieces of this thesis is the one of contributing to advance our knowledge on the effects and means by which the use of MACS is capable of enabling and supporting organisational success. Two research papers examine organizational outcome in terms of ‘innovation outputs’, whereas other two articles concentrate on the organisational outcome in terms of ‘organisational performance’. The first paper in this dissertation aims to contribute to the recent levers of control (LOC) (Simons, 1995) literature on the relationships between innovation and MACS by emphasizing the importance of the choice by which individual MACS are selected for interactive use. Using a pre-existing survey collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with a firm’s innovation management mode (IMM), and (2) the level of product innovation output is influenced by whether or not IMM and interactive MACS feature similar cognitive models and whether the sophistication of the information contents provided by the interactive MACS responds to the priority needs perceived in the IMM. Our findings further indicate that similarity in patterns between IMM and MACS does not lead to a beneficial impact on the level of innovation outcomes, suggesting instead that it may induce the replication of existing dysfunctional trends caused by innovation momentum. The second paper examines the influence of MACS on the development of some key organisational capabilities related to innovation processes. More specifically, this research examines the associations between different forms of control (cultural controls, interactive controls, diagnostic controls) and the capabilities required in the creativity and conversion ability stages of the innovation process. We examine these associations separately for entrepreneurial and conservative firms. Using survey data collected from 120 medium and large Spanish companies, we find evidence supporting that each form of control within the control package has diverse influences on the different stages of the innovation process and that the significance and direction of these influences varies between entrepreneurial and conservative firms. By associating specific forms of control within the control package with specific components or stages of the innovation process, our results highlight the simultaneous complementarities and supplementarities between specific forms of control. The third paper aims to review how the construct ‘performance’ has been assessed in prior contingency-grounded, survey-based management accounting and control systems research, to analyse the alternative approaches that have been adopted in the literature, and to provide some insights for enhancing the assessment of performance in future survey-based empirical research. First, the paper identifies a total of 82 survey-based, contingency-grounded papers published in top accounting journals in the period 1982-2008 where performance was used as a variable of analysis. Specifically, this study examines the problems of a) conceptualization that are reflected on threats to construct validity and b) measurement. The article emphasizes issues that could assist researchers in selecting between the various available choices of performance measurement by considering their respective weaknesses and strengths. Finally, a fourth paper examines the extent to which the use of Strategic Performance Measurement Systems (SPMS) influences organisational performance through the shaping of the strategic agendas and the strategic decision arrays that result from strategy (re)formulation processes. In this research we defined SPMS as management tools that are characterised by a combination of high levels of four constitutive dimensions (i.e. the integration of long-term strategy and operational goals, the presence of multi-perspective metrics, the inclusion of cause-effect linkages, and the presence of a sequence goals/targets/action plans). We argue that organisations that use SPMS achieve enhanced performance (in comparison with those firms that use other performance measurement systems not qualified as SPMS) and that this enhancement is associated not only with a better implementation of intended strategies as it has been assumed in previous empirical research, but also with the comprehensiveness of the strategic agendas and strategic decision arrays obtained in the processes of (re)formulation of intended strategies. Results from tests of a structural model using Partial Least Squares (PLS) regressions on archival and survey data collected from Chief Executive Officers of 279 medium and large Spanish companies provide support in favour of hypotheses suggesting that a) the positive effect of the use of SPMS on organisational performance is mediated by the comprehensiveness of the strategic decision array (i.e. variety and number of decisions) that result from strategy (re)formulation processes; and that (b) the greater the environmental dynamism, the more positive the effect of the comprehensiveness of the strategic decision array on organisational performance.
El objetivo de esta tesis es examinar en qué medida la utilización y el estilo de uso de los sistemas de contabilidad y control de gestión (MACS) por la alta dirección contribuyen a la consecución de resultados deseados por la organización. En esta investigación, los resultados de la organización se conceptualizan en términos de innovación de productos y rendimiento financiero. Esta investigación está organizada en un compendio de cuatro artículos sobre la base de la teoría de la contingencia. Un trabajo teórico y tres estudios de investigación empírica, que se apoyan en dos encuestas pre-existentes y una encuesta original desarrollada exclusivamente para esta tesis, son las bases para las pruebas de hipótesis. El objetivo de cada uno de los cuatro trabajos de investigación de la tesis es el de contribuir al avance del conocimiento sobre los efectos y mecanismos mediante los cuales el uso de los MACS es capaz de facilitar y apoyar el éxito de la organización. Dos trabajos de investigación examinan los resultados de la organización en términos de ‘resultados de la innovación’, mientras que otros dos artículos se concentran en los resultados organizativos en términos de ‘rendimientos financieros’. El primer artículo en esta tesis pretende contribuir a la literatura sobre las palancas de control (levers of control, LOC) (Simons, 1995), investigando las relaciones entre la innovación y MACS, con especial atención a la importancia de la elección por la cual específicos MACS se seleccionan para un uso interactivo. Utilizando una encuesta pre-existente recogida entre 57 empresas españolas de tamaño mediano, encontramos evidencia que (1) la elección de un MACS específico para el uso interactivo está relacionada con el modo de gestión de la innovación (IMM) de una empresa, y (2) el nivel de innovación en productos está influenciada por si el uso interactivo del MACS comparte característica y modelos cognitivos similares y si la sofisticación de los contenidos de información proporcionada por el MACS interactivo responde a la prioridad de las necesidades percibidas por el IMM. Nuestros resultados indican además que la similitud en los patrones entre IMM y MACS no da lugar a un impacto beneficioso en los resultados de la innovación, lo que sugiere en cambio que esta similitud en los patrones puede inducir a la replicación de las actuales tendencias disfuncionales causadas por el ‘innovation momentum’. El segundo artículo analiza la influencia de los MACS en el desarrollo de algunas capacidades claves de la organización relacionadas con los procesos de innovación. Más específicamente, esta investigación examina la asociación entre diferentes formas de control (controles culturales, controles interactivos, y controles diagnósticos) y las capacidades necesarias en la creatividad y conversión en el proceso de innovación. Examinamos estas asociaciones por separado para las empresas emprendedoras y conservadoras. Utilizando datos de encuesta realizada entre 120 empresas españolas medianas y grandes, encontramos evidencia de que cada forma de control dentro del paquete de control tiene influencias diversas en las diferentes etapas del proceso de innovación y que la importancia y la dirección de estas influencias varía entre empresas emprendedoras y conservadoras. Mediante la asociación de formas específicas de control en el paquete de control con determinados componentes o etapas del proceso de innovación, nuestros resultados ponen de manifiesto la simultánea complementariedad y suplementariedad entre las formas específicas de control. El tercer artículo pretende revisar cómo el constructo performance ha sido utilizado por estudios previos en el área de la contabilidad de gestión basados en la teoría de la contingencia y en encuestas, analizando los distintos criterios que se han adoptado en la literatura, y proponiendo algunas ideas para mejorar la calidad de futuras investigaciones empíricas basadas en encuestas y que utilizan la variable performance. En primer lugar, el trabajo identifica un total de 82 artículos basados en encuestas, publicados en las revistas de contabilidad más importantes en el periodo comprendido entre 1982-2008 cuyo constructo performance se utiliza como una variable de análisis. En concreto, este estudio examina a) los problemas de conceptualización que se reflejan en las amenazas a la validez del constructo y b) problemas de medición. El artículo pone en relieve las cuestiones que podrían ayudar a los investigadores en la selección entre las opciones disponibles de medición de la variable performance considerando sus debilidades y fortalezas. Por último, un cuarto estudio en esta tesis examina el grado en que el uso de los Sistemas Estratégico de Medición de Desempeño (SPMS) influye en el rendimiento organizacional a través de la ordenación de las agendas y decisiones estratégicas que se derivan de los procesos de (re)formulación de la estrategia organizacional. En esta investigación hemos definido SPMS como herramientas de gestión que se caracterizan por una combinación de altos niveles de cuatro dimensiones constitutivas (es decir, la integración de la estrategia a largo plazo y las metas operacionales, la presencia de indicadores desde una perspectiva múltiple, la inclusión de los vínculos de causa-efecto, y la presencia de una secuencia de objetivos / metas / planes de acción). En este trabalho se argumenta que las organizaciones que utilizan SPMS logran un mejor rendimiento (en comparación con las empresas que utilizan otros sistemas de medición del desempeño no calificados como SPMS) y que esta mejora se asocia no sólo con una mejor aplicación de las estrategias destinadas como se ha supuesto en investigaciones empíricas anteriores, sino también con la ordenación de las agendas estratégicas y las decisiones estratégicas obtenidas en los procesos de (re) formulación de estrategias. Los resultados de las pruebas de un modelo estructural utilizando regresiones mediante mínimos cuadrados parciales (PLS) en datos de encuesta recogidos entre directores generales de 279 empresas españolas medianas y grandes apoyan la hipótesis que sugiere que a) el efecto positivo del uso de SPMS en el rendimiento de la organización está mediada por la amplitud de la matriz de decisiones estratégicas (es decir, variedad y el número de decisiones) que resultan de los procesos de (re) formulación de la estrategia, y que b) cuanto mayor es el dinamismo del ambiente, más positivo el efecto de la amplitud de la matriz de decisión estratégica sobre el rendimiento organizacional.

The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?

Most companies listed on the S&P 500 index have reported smoothed earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 1998, the Financial Accounting Standards Board issued SFAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) to establish accounting and reporting standards for derivative instruments. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and improve transparency in financial reporting. Although many studies have been conducted to evaluate changes in reporting requirements, much less is known about the effectiveness of these regulations on earning smoothing with discretionary accruals (DA) and derivative hedge reporting (DHR). Accordingly, this study was an investigation of the effectiveness of SOX and SFAS No. 133 on DA, and DHR. The research questions were used to examine DA, and to evaluate the transparency of DHR for the years 1997 through 2007. This study is a quasi-experimental research design where 30 companies from the high technology industry segment were randomly drawn to form 330 observations. The modified Jones model was used to separate DA and repeated measures analyses of variance were used to assess differences in levels before and after the issuance of SOX. A Quality Disclosure Index (QDI) was used to assess the transparency of DHR and repeated measures of variance were used to evaluate the QDI scores before and after the issuance of SFAS No. 133. The findings suggest DA activities are decreasing but represent over 50% of total net accruals for all years and the QDI for DHR is decreasing. Improved financial regulation is needed. The study contributes to positive social change by providing regulators and investors with new information about accruals for income conservative firms by segmenting DA and investigating the level of transparency in DHR that could be used to formulate appropriate financial regulation and improve the quality of our financial reporting system.

I conduct an examination of the deferred revenue account. I provide descriptive evidence of deferred revenue both at an industry-level and a macro-level, and I examine whether managers use discretion in deferred revenue around earnings benchmarks. I develop a model to measure the normal change in short-term deferred revenue, and examine how the abnormal change varies across the pre-managed distribution of three common earnings benchmarks. My results show that managers delay recognition of revenue using deferred revenue when pre-managed earnings exceed benchmarks by a large margin, and accelerate the recognition of revenue using deferred revenue when premanaged earnings just miss or miss benchmarks by a large amount. I document the prevalence of accelerated revenue recognition, and show that meeting or just beating the annual consensus analyst forecast is where the most cases of suspected accelerated revenue recognition occur. The results are next strongest for the avoidance of earnings decrease benchmark and weakest for the avoidance of loss benchmark. I examine whether conventional abnormal accrual models reflect discretion in deferred revenue, and whether discretion in deferred revenue is associated with lower earnings quality. I show that deferred revenue changes are a leading indicator of future earnings. My results indicate that discretion in revenue can lower the predictability of sales regardless of whether it is of an aggressive or conservative nature.

The management accounting literature (e.g., Cooper and Kaplan 1988b; Shillinglaw 1982) argues that cost information is beneficial for marketing management in order to improve the business profitability. Accounting for strategic management also proposes the use of accounting information on cost drivers, business strategy, market and competitors (e.g., Shank and Govindarajan 1993). In the accounting and control literature it is also suggested that a company gains if it includes interactive control systems, with the participation of the various functional areas, including marketing, in addition to the traditional diagnostic systems (Simons 1995b). Moreover, the marketing literature states that there is a loss of influence and stature of the marketing department (Webster Jr et al. 2005) and relates this in part to the lack of performance measures (see Ambler 2003b; McGovern et al. 2004; Nath and Mahajan 2008), particularly the financial ones (e.g., Schultz and Gronstedt 1997). The marketing literature also recognises the usefulness of cost accounting information (e.g., Dunne and Wolk 1977; Kirpalani and Shapiro 1973; Winter 1979), in particular the information from the activity-based costing systems for marketing management (e.g., Goebel et al. 1998; Lere 2001). Although the literature in both accounting and marketing note benefits from using accounting information, the interaction, communication and the exchange of information between marketing and accounting departments is poor (Phillips and Halliday 2008; Srivastava et al. 1998) and little researched (De Ruyter and Wetzels 2000; McManus and Guilding 2008). The purpose of this research is to understand what influences the ability of the accounting system to meet the managers’ demand of accounting information, as well as why and how marketing managers are demanding accounting information. In keeping with the exploratory and explanatory research nature of the research an interpretative case study was conducted (see Lukka and Modell 2010; Mason 2002; Yin 2009). Two companies were selected from the Portuguese fashion retail sector (cf. Perloff and Salop 1985; Snyder 1989; Swartz 1983). The data was collected through semi-structured interviews, observation, and documents. The analysis and comparison of these two cases revealed that the use of accounting information was influenced by both structural and functional factors. From the structural point of view, it was important for the two companies to have very detailed accounting information in the system and have the financial and non-financial databases integrated. The mentality of the management control staff – oriented towards the real needs of the managers – was also a key factor. From the functional point of view, it was observed that two complementary forms of transmission of accounting information contributed to the effectiveness of its use. The self-service access to updated information and both automated and customised reports, contributed the accounting information being frequently accessed and interpreted by all managers – particularly commercial and sales managers. The face-to-face presentation and discussion of management accounting reports positively influenced the collective use of accounting information – in order to diagnose problems, find solutions and align the various managers in the implementation of plans. As a result, these interactions were still opportunities for mutual learning. Managers learned the potential of the accounting system and accountants perceived the specific needs of each manager. Therefore, it enabled both financial and management accountants to create and to maintain the management accounting system adapted to the managers' demand. Managers in both companies seek information to analyse sales, control costs and manage profitability. In one of the companies the information was also used strategically – the cost drivers, the market situation and the competitors’ accounting information were analysed. In one company, the accounting information was also used to protect the marketing department, i.e., the accounting information was used to maintain or increase the funds allocated to the marketing budget. In this particular case of marketing performance measurement, the unit of analysis was the marketing project and the metric was the contribution to profits. In conclusion, the marketing managers in these companies do seek management accounting information. Regular face-to-face, multi-functional and multi-hierarchical interaction is a key factor for the use of the accounting system; this is where managers learn the potential of the accounting system and accountants understand the real managers’ needs of accounting information.

The purpose of this study was to describe the current status of computer usage for administrative purposes by the senior high school principals in the public schools of the Commonwealth of Virginia. The rationale for selecting the principal was that the administrative leader in the high school must be prepared for the computer revolution and ready to utilize the computer in school management. Questionnaires were sent to each of the 290 senior high school principals in Virginia. Of the 238 principals responding, 216 were using computers for administrative purposes. Approximately one-third of the senior high school principals responding to the matter of time saving by use of computers stated that such usage had freed them from routine paperwork. The amount of time that had been saved and thus available for reallocation ranged from one hour to forty hours per week. The most frequently reported estimate of time saved was approximately five hours. Principals further reported that their freed time was being devoted to a wide variety of acts that, in the main, may be characterized by classroom observation and instructional improvement tasks. However, nearly one-half the principals reported that the chief effect of computer usage had been an improvement in the quality and accuracy of their work.
Ed. D.

Credit risk is treated as a major risk in banks and has become more important with the 2008 financial crisis and the subsequent regulatory controls, mainly in the form of new changes in Basel II and the proposed Basel III requirements. The use of credit risk models grew in the 2000s due to both the use of internal models in Basel II as well as bank use for economic capital calculations. These models have a large and growing influence on how credit risks are managed, yet there is a gap in the current literature on how these models are used in practice. This research explores their use in banks to help provide academic and management insight into the actual use of credit risk models. An interpretative approach using qualitative case study was undertaken in three banks using face-to-face interviews with the key credit risk managers that worked in the methodology, decision making, monitoring, control and reporting areas. While interviews were the main source of data for the research, it was supported by observation and a review of documentation that related to the use of credit risk models in the bank. The research findings show the merits in examining the social, organisational and cultural constructions as well as the role of individuals in this process. This evidences the usefulness of interpretive research, which thrives on diversity of meanings as opposed to comparing just the technical aspects of the models as found in more traditional studies. This research provides a contribution to the academic understanding of the use of credit risk models not found in any of the studies to date. This includes new insights into the use of qualitative information, the use of expert judgement (including an element of gut feel), how model complexity can detract from model use and the importance of aligning models to the risk appetite of the bank. These findings are significant both from an academic and practitioner aspect as they open up commonly-hidden processes on how these models are used in practice.

This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.
Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.

Thesis (Master of Management Accounting)--Cape Peninsula University of Technology, 2019
This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools and the strategic management tool (SMT), such as the balanced scorecard (BSC), which are considered critical for the sustainability of SMEs. The study was positioned within a quantitative research approach and data was collected from 82 respondents by means of a questionnaire consisting of closed-ended questions. The collected data was analysed using SPSS (version 25.0) software and presented in the form of tables, frequencies and figures, such as bar and pie charts, in order to understand the trends. The findings revealed that of the two MATs, only a few respondents used the BSC while the majority of respondents used budgeting tools. The results also indicate that certain respondents mostly used MATs, such as the BSC and budgeting tools, for improving their business performance. The BSC was perceived to be the most effective MAT, while the budgeting tools were rated second. This study suggests that some training programmes could be developed for use within the various sector education and training authorities (SETAs) which will assist in educating the SMEs‟ decision-makers on the importance of implementing MATs

This study employed a qualitative case study methodology to examine some of the challenges that are hindering the fragile state of Liberia from benefiting from the use of country public financial management (PFM) systems for donor-financed projects. The study also examined the effects that these challenges pose to the fragile state. It then explored recommended strategies and policies to resolve the challenges. The data for the study was collected from 15 participants through individual in-depth interviews. The cases of the 15 participants were cross-analyzed based on 4 themes and 13 patterns that arose from the participants' data for the challenges, 4 themes and 6 patterns that emerged from the effects of the challenges, and 5 themes and 13 patterns that emerged from the recommended strategies and policies of the participants. The findings revealed the cardinal or major challenges that, as the participants pointed out, obstruct or hinder the effective use of country PFM systems for donor-financed projects in Liberia. Amid the challenges, some were directly linked to government and others to donors. Moreover, the study observed that some of the challenges were interrelated. In addition, the findings also showed the effects that these challenges could pose to the country's future prospect in regards to country PFM systems use. The study then examined the various recommended strategies and policies for government and donors alike that could help solve the challenges the fragile state faces. The findings of this study fill a gap in practical research on fragile states, specifically Liberia, with regards to country PFM systems and add valuable information on how to effectively and efficiently deal with challenges for eventual full PFM adoption.

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States (U.S.) to calculate the costs of patient care. The potential use of the Transition system for estimating in-hospital costs in health services research, however, depends on the accuracy of the system's measurements. Thus, the objectives of this thesis were (1) to assess the use of hospital-based cost accounting systems to measure costs of treatment, (2) to identify potential sources of measurement error inherent to the Transition system methodology, (3) to collect audit documentation in order to evaluate the accuracy of the Transition system's information, and to collect cost of treatment data from Canadian and U.S. hospitals in order to illustrate the system's use in health services research, and (4) to discuss the potential use of the Transition system in health services research in Canada and the U.S. (Abstract shortened by UMI.)

Object of the research – state-owned property. Purpose of the research – to assess the condition of state property’s potential, to substantiate its valuation instruments and to suggest necessary changes to the active part of the state property management model. In the study a systemic analysis of state property concepts, classification, accounting and management was conducted and provisions for the transformation of the management strategy for property disposed of by state enterprises (important state commercial property) have been suggested.
Mokslinio darbo objektas – valstybei nuosavybės teise priklausantis turtas. Darbo tikslas – įvertinti valstybės turto potencialo būklę, pagrįsti jo vertinimo instrumentus ir numatyti būtinus valstybės turto aktyviosios dalies valdymo modelio pokyčius. Moksliniame darbe atlikta sisteminė valstybės turto sampratos, klasifikavimo, apskaitos ir valdymo analizė ir numatytos valstybės įmonių disponuojamo turto (svarbaus valstybės komercinio turto) valdymo strategijos transformacijos prielaidos.

In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses: H₁_A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads. H₁_B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office. H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office. H₃: There is no relationship between UIS and a user’s length of experience with a system. H₄_A: There is no relationship between UIS and a user’s age. H₄_B: There is no relationship between UIS and a user’s sex. H₄_C: There is no relationship between UIS and a user’s level of education. Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁_A, H₁_B and H₂ were tested with canonical correlation analysis. H₃, H₄_A, H₄_B and H₄_C were tested with multiple regression. The findings can be summarized as follows: 1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts. 2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS. 3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE. 4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated. 5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.
Ph. D.

Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to executives outside of the industry. Previous studies have indicated that option use has been consistently higher in the IT industry and in addition another study has showed that option use across all companies has decreased dramatically due to regulation changes. In this study I find that option use has dramatically decreased over the past decade due to regulation and that option use in the IT industry has remained consistently higher than others. I find that there is little significant evidence suggesting regulation changes have affected the IT industry at a larger rate than others. I would argue that the industry is less sensitive to regulation changes regarding option use but I do find significant evidence that the industry has seen larger decreases in option use in 2013 when compared to other industries.

In the business world of today and the knowledge-based economy that we are living in, with challenges such as digitalization and globalization, traditional sources of competitive differentiation are being stripped away. Due to this more businesses have started realizing their core capability to be the invisible assets of their firm rather than the visible ones. Factors such as knowledge, routines and relationships have become fundamental for companies’ long-term profits and survival. These intangible resources are usually referred to as a firm’s intellectual capital. Working with the intellectual capital has become especially crucial to small independent businesses in the retail sector as they have had to experience a lot of challenges and threats from large increase in online stores, franchising and chain owned stores. Therefore, intellectual capital resources, such as multi-skilled employees, information systems and societal relationship, are valued high and as important drivers for small business of today. Furthermore, this increased essentialness of intellectual capital has influenced the formulation and implementation of strategies in these small businesses. It has therefore become important for these businesses to create a strategic fit between the opportunities available on the market and the organization and its goals. The process of doing this is referred to as strategic planning. As the literature published on the topic of intellectual capital implementation in strategic planning of small businesses is limited to only a few studies, this called for further exploration of the area. Thus, the purpose of this study was to explore the role of intellectual capital in the strategic planning of small retail companies. The study looks at how small companies in the retail sector, through a multiple-case study in the optical retail industry, uses intellectual capital in their strategic planning and what they assess to be the benefits and risks by doing so. This was done through answering the research question: “How do small retail businesses implement intellectual capital in their strategic planning and what are the risks and benefits associated with it?” Through a qualitative study with data collected from semi-structured interviews, this study operated inductively but in comparison with existent literature to end up with a formulated conceptual model of how small retail businesses implement intellectual capital in their strategic planning. The concluded model starts with the drivers, continued bythe actual planning process divided in two parts. The first part consisting of the core elements: inputs, goals and objective setting, division of responsibilities, strategy assessment and selection. The second part is the actual implementation of the planned activities. The model ends with the evaluated outcomes.Additionally, theoretical insights were given into benefits and risks surrounding the topic. In terms of practical contributions, the study provides a framework that can help guide other small retail business managers on how to implement intellectual capital into their strategic planning and provide them with support in estimating the risks and benefits. It also provides practical support to other industries and companies facing the challenges of today.

När, hur, hur ofta och till vad används ekonomisystemets rapporter? I denna avhandling riktas intresset mot användning av de rapporter som produceras av en organisations ekonomisystem och som månadsvis görs tillgängliga för ekonomiskt ansvariga befattningshavare på olika nivåer; s k månadsrapporter. Enligt studiens föreställningsram antas ekonomisk styrning innefatta användning av ekonomisk information från olika informationskällor. Studiens intresse har därför vidgats till att omfatta rapportanvändares användning av såväl månadsrapporter som vissa andra informationskällor. Studien baseras på ett datamaterial som insamlats genom intervjuer med ett femtiotal operativt ansvariga chefer på mellannivån i tre mycket stora företag. Enligt studiens empiriska material förekommer det mycket stora individuella variationer i enskilda befattningshavares användning av månadsrapporter. Vidare förefaller sociala kontakter med kolleger, den "svarta boken" och operativa dokument vara mycket betydelsefulla informationskällor i den enskilda befattningshavarens arbete med ekonomisk styrning. I syfte att identifiera faktorer som kan medverka till att förklara variationer på individnivån analyseras datamaterialet. Analysen pekar mot att aktuell lönsamhetssituation och verksamhetens karaktär är två betydelsefulla förklaringsfaktorer. Vissa egenskaper i den sociala processen och vissa individspecifika egenskaper förefaller också kunna vara av betydelse. Författaren betonar avslutningsvis att frågan om användning av s k andra informationskällor borde få ett större utrymme i diskussioner av den ekonomiska styrningen av företag och organisationer.

Diss. Stockholm : Handelshögskolan, 1995

Бухгалтерский учет в бюджетной сфере – составная часть единой системы учета Российской Федерации, поэтому учет основных средств в бюджетных учреждениях постоянно подвержен реформированию. Из года в год издаются различные нормативно-правовые документы, либо вносятся поправки в ранее созданные, которые, так или иначе, меняют ведение учета основных средств в бюджетных учреждениях. Как известно, выполнение бюджетными учреждениями функции, возложенных на них, возможно при наличии одного важного условия – обеспеченности основными средствами, а также максимальной степени задействования этих средств в процессе деятельности учреждения. При этом эффективное использование основных средств – это решающий фактор роста объемов оказываемых учреждением услуг, а также улучшения качества обслуживания. На современном этапе бухгалтерский учет можно считать важным средством систематического контроля, которое обеспечивает сохранность основных средств учреждения, их правильное использование и выявление дополнительных резервов снижения расходов. Основные средства бюджетного учреждения обладают одной отличительной особенностью – они многократно используются в процессе деятельности бюджетного учреждения и при этом сохраняют первоначальную форму. Основные средства в результате их использования, а также под влиянием внешней среды постепенно изнашиваются. При этом свою первоначальную стоимость они переносят на затраты производства. Данная информация позволяет предприятию выявить пути и резервы повышения эффективности обеспеченности основных фондов, а, кроме того, вовремя обнаружить и скорректировать негативные отклонения, которые в дальнейшем могут повлечь серьезные последствия для успешной деятельности предприятия. Принятие управленческих решений в отношении основных средств связано с формированием достоверного учетно-аналитического обеспечения, что предполагает проведение экономического анализа. Экономический анализ является следующим звеном между исходной информацией, формируемой в системе бухгалтерского учета, и принимаемыми управленческими решениями.
Accounting in the budgetary sphere is an integral part of the unified accounting system of the Russian Federation, therefore, accounting for fixed assets in budgetary institutions is constantly subject to reform. From year to year, various regulatory documents are issued, or amendments are made to previously created ones, which, one way or another, change the accounting of fixed assets in budgetary institutions. As you know, the performance of the functions assigned to them by budgetary institutions is possible if there is one important condition - the provision of fixed assets, as well as the maximum degree of use of these funds in the process of the institution's activities. At the same time, the effective use of fixed assets is a decisive factor in the growth of the volume of services provided by the institution, as well as improving the quality of service. At the present stage, accounting can be considered an important means of systematic control, which ensures the safety of the institution's fixed assets, their correct use and the identification of additional reserves for reducing costs. Fixed assets of a budgetary institution have one distinctive feature - they are repeatedly used in the course of the activities of a budgetary institution and at the same time retain their original form. Fixed assets as a result of their use, as well as under the influence of the external environment, gradually wear out. At the same time, they transfer their initial value to production costs. This information allows the enterprise to identify ways and reserves to improve the efficiency of the provision of fixed assets, and, in addition, to timely detect and correct negative deviations, which in the future may entail serious consequences for the successful operation of the enterprise. The adoption of management decisions in relation to fixed assets is associated with the formation of reliable accounting and analytical support, which implies an economic analysis. Economic analysis is the next link between the initial information generated in the accounting system and the management decisions made.

Syfte: Syftet med denna studie är att skapa förståelse för hur styrkortsanvändning hos svenska kommuner upplevs av involverade chefer, särskilt sett till användbarhet och användarvänlighet. Metod: Denna studie antar ett kvalitativt och tolkningsinriktat synsätt och har en abduktiv ansats. Tillvägagångssättet omfattar en litteraturstudie samt empiri-insamling medelst semistrukturerade intervjuer, vilka sedan växelvis har ställts mot varandra genom en tematiserad analys. Slutsats: Vår slutsats är att styrkortsanvändning hos svenska kommuner uppvisar avsevärd variation, men att styrkorten överlag upplevs som användbara för organisationen; något mindre användbara för den enskilde chefen samt att bristfällig användarvänlighet är vanligt förekommande. Förslag till fortsatt forskning: Se stycke 6.4. Studiens bidrag: Vår studie bidrar med empirisk bekräftelse av att balanserat styrkort upplevs vara ett användbart koncept för kommunal styrning. Vidare påvisar studien att styrkortet främst är praktiskt användbart för organisationen som helhet; sett till den enskilde chefen är användbarheten och användarvänligheten mer begränsad, och förbättringspotentialen upplevs vara stor sett till båda perspektiv.
Aim: The purpose of this study is to create an understanding for how scorecard usage in Swedish local government is perceived by the involved managers, especially in terms of usefulness and ease of use. Method: This study adopts a qualitative and interpretative stance and has an abductive approach. The mode of procedure includes a literature study and collection of empiric material through semistructured interviews, which have then iteratively been positioned versus each other in a thematised analysis. Conclusions: Our conclusions are that scorecard usage in Swedish local government organisations encompasses considerable variation, but that the scorecards in general are perceived as useful for the organisation; somewhat less useful for the individual manager and that inadequate ease of use is commonly occurring. Suggested future research: See paragraph 6.4 below. Contribution of the thesis: Our study contributes with empiric confirmation that the balanced scorecard is perceived to be a suitable concept for Swedish local government management. The study also shows that the scorecard is useful primarily for the organisation as a whole; the usefulness and ease of use seen to the individual manager is more limited, and the potential for improvement is perceived to be considerable seen to both perspectives.

La tesi affronta il tema dell’utilizzo delle informazioni in ambito pubblico sulla scia di quanto avviato dalle teorie di (bounded) rationality, e di diversi filoni di (public) management che si sono occupati nel tempo di indagare i meccanismi attraverso i quali le informazioni vengono identificate, selezionate e utilizzate nei processi decisionali. Attraverso l’analisi delle politiche sociali nei comuni italiani, la tesi si occupa di indagare tre specifiche situazioni: la presentazione delle strategie e politiche pubbliche; la costruzione di piani strategici; la risoluzione di situazioni critiche e di trade-off complessi. La tesi mostra che le informazioni sono usate per presentare le decisioni tramite meccanismi di razionalità ed altri legati alla creazione di consenso per l’innovazione dei contenuti, governance e contesto di riferimento delle politiche sociali. Nella pianificazione strategica le informazioni vengono spesso solamente raccolte oppure utilizzate in modo strumentale. Nel caso di situazioni complesse e caratterizzate da trade-off, le informazioni di accounting hanno sia una valenza manageriale che politica di costruzione del consenso e delle motivazioni ad agire.
The PhD thesis deals with the issue of information use in the public sector. Building on (bounded) rationality theories and (public) management studies focusing on mechanisms through which information is identified, gathered and used in decision making processes, the thesis analysed what happens in Italian Municipalities, in the field of social care policies. Three different situations are analysed: public presentation of social care policies; social care strategic plans; wicked problems resolutions and trade off discussion. The thesis shows that information is used to present public strategies through rationality or by building consensus towards innovation in contents, governance and context of social care policies. In the case of strategic plans, information is often only presented or used instrumentally. In the case of trade-offs and wicked situation information is used both in a managerial perspective and in a political fashion so to build consensus and motivation for action.

Résumé

Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988).

Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).

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Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished

Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of their curriculum. The perceived level at which case studies should be introduced, challenges and the benefits of case studies in light of their pervasive skills development potential were considered in an ODL environment. The study revealed that the case study-based approach is effective and that a staggered approach to introducing case studies in existing accounting-related modules tailored for different difficulty levels, would be appropriate.
Management Accounting
MPhil (Accounting Sciences)

The earnings per share ratio is often quoted in financial publications as an indictor of how well a company has performed financially. However, there is much controversy over the usefulness of earnings per share information, especially in respect of its potential for manipulation by the preparers of financial information. Recent changes to South African accounting standards through the International Harmonisation Project resulted in a revision of the Statement of Generally Accepted Accounting Practice 104: Earnings per Share (AC104). Significant changes to the method of calculation and disclosure of both basic and diluted earnings per share were implemented. Unit trusts have gained popularity in South Africa over the past decade. Members of the public prefer to invest on the Johannesburg .Stock Exchange through intermediaries such as unit trusts rather than undertake investment decisions personally. Unit trust portfolio managers are in an important and a responsible position: they wield significant power on the stock exchange with their daily dealings in shares but they also carry the responsibility of making sound investment decisions. Research has tended to focus more on earnings than earnings per share. A review of literature and prior research revealed several controversial issues: the usefulness of earnings in making investment decisions, the susceptibility of both earnings and earnings per share to manipulation, the predictive value of earnings, the use of earnings in the valuation of securities and the use of earnings and earnings per share in performance measurement. The research problem was thus developed as follows: are the earnings per share disclosures of South African listed companies sufficient to meet the needs of equity unit trust portfolio managers in South Africa as a performance indicator, and if not, what additional information do they require? In addressing the research problem, the following four objectives were formulated: (i) to determine what changes have been made to earnings per share calculation and disclosure by the issue of the new ACI04, (ii) to determine what characteristics South African equity unit trust portfolio managers regard as indicative of a good financial performance indicator, (iii) to determine what impact the changes made to the earnings per share calculation and disclosure by the new AC104 has had on the use of earnings per share information by South African unit trust portfolio managers as a performance indicator, and (iv) to determine the extent of use of other similar performance indicators, such as headline earnings per share and cash flows per share, as compared to earnings per share. In order to meet these objectives, it was necessary to conduct a survey of South African equity unit trust portfolio managers. The descriptive survey method was identified as being appropriate and a mailed survey was undertaken. The main conclusions to this research were that: (i) the characteristics of a useful performance indicator are related to reliability, consistency, comparability, adequate disclosure and ease of computation and understanding, (ii) equity unit trust portfolio managers regard the changes to the calculation and disclosure of basic earnings per share to be improvements to the standard but their use of basic earnings per share as a performance indicator has remained unchanged, (iii) equity unit trust portfolio managers regard the changes to the calculation and disclosure of diluted earnings per share to be improvements to the standard and their use of diluted earnings per share as a performance indicator has, as a result, increased, (iv) headline earnings per share and diluted earnings per share are considered to be better performance indicators and are used more frequently as performance indicators than basic earnings per share. Thus the research project achieved its objectives. In addition, interesting findings in respect of other issues were identified. Further areas for research were also identified.
Thesis (M.Acc.)-University of Natal, Durban, 2000.

MSc Dissertation Submitted to School of Chemical and Metallurgical Engineering, Faculty of Engineering and the Built Environment, University of the Witwatersrand, Johannesburg, South Africa 12 August 2016
Most mineral processing plants have high water requirements for their operational activities. These plants often function in an environment where water is becoming increasingly scarce. An increase in population will result in an increased demand for water, potentially beyond the limits of supply, and hence increased competition for the resource. In South Africa, Gauteng and the North West Province are likely to be first to experience a shortage of potable water. The key to a sustainable future lies in understanding and utilising resources more efficiently. This holds especially for industries who seek to minimise water usage through better management of resources. The two tools used in this study are the Water Accounting Framework (WAF) and Water Footprinting (WF) method. This research assisted a refinery in the North West Province understand its water usage and move towards operating in a more sustainable manner. Site water management was improved and the objective of this research fulfilled by: (i) Surveying the potable water and the storm water systems with a view to assessing the current water accountability and determining methods to improve accountability; (ii) Determining the water balance for the site and presenting it in the form of a water balance sheet; (iii) Reporting water usage in accordance with the Minerals Council of Australia’s “Water Accounting Framework for the Minerals Industry”; (iv) Calculating the water footprints of the refinery; and (v) Evaluating the water usage at the refinery and identifying ways in which water savings could be achieved. It was seen that the biggest consumer of water was the boilers and utilities section and the biggest loss of water was through evaporation. The refinery potable water requirement (2 280 m3/y) amounted to 0.16% of the daily water use for the Bojanala Platinum District. Four reports (outputs) were generated using the WAF. The four reports generated provide a good indication of the movement of water into, out of and during a process. WFs were calculated for the process. The blue WF was calculated to be 832 363 m3 and the green WF was calculated to be 261 970 m3. The product WF was 43.9 m3/t of base metal produced. There was no grey WF as the site does not discharge polluted water. This research provided an opportunity for the refinery to improve water efficiency onsite as well as improve reporting standards. Water usage was reported using global reporting tools to set a benchmark for the base metals industry.
MT2017

This study seeks to illuminate how markets and private sector managerial practices, especially strategic performance measurement systems (SPMS) have come to be a central part of the government of the local domain and with what effects, following far-reaching reforms to the New Zealand public sector commencing in the mid 1980s. The study uses Michel Foucault's concept of governmentality to interpret the way people are governed through regimes of practice that present certain ways of being as true and others as false, utilising traditional devices of sovereignty and discipline, as well as technologies of the self. Parliamentary bills to reform New Zealand local government were analysed as was the literature on local government reform. These illuminated the rationalities and technologies underpinning the reforms. Literature on strategic planning and management in the public sector were analysed to provide insights into the discursive formation of SPMS as a technology of government. The researcher also interviewed the city manager, managers of all the units, some non-managerial staff, The Mayor and one councillor of Future City Council The pseudonym has been adopted for purposes of confidentiality.(FCC), a New Zealand local authority. He also collected and analysed numerous internal documents from the case study. The analysis involved a transcription of all interviews and then identification of common themes from among the interviewees. The individual interviewee's response to a theme were analysed against that of other interviewees and the internal documents so as compare their interpretation of the introduction and effects of markets and SPMS. The results of this analysis were then interpreted employing the concept of governmentality. The aim was to establish the extent to which this concept could explain the changes to local government and their effects. The reforms to local government in New Zealand were driven by the same rationalities as those of the larger New Zealand public sector, namely, efficiency, effectiveness and accountability. The study found that these rationalities were associated with regimes of practice that sought to constitute citizen and staff as autonomous entities that could govern themselves, while at the same time gazing over each other. These practices included the separation of policy making from management, commercial operations from non-commercial ones, business from non-business departments and the introduction of competition through internal markets. These changes were associated with discourses that promoted citizens as active participants in their communities but who were at the same time autonomous individuals who could take care of themselves and who had the rights of consumers. These dividing practices sought to change the nature of the relationship between staff and citizens, supplanting trust with technologies of mistrust, enabling government without obvious intrusion hence overcoming the dialectic between control and freedom that is the hallmark of advanced liberal societies. These rationalities were also associated with SPMS programmes and technologies that sought to reconfigure local spaces into communities bounded by local authorities. Since annual planning and the long-term financial strategy required consultation with their communities, citizens were interpellated into their own government. Consultation and citizen participation enabled the needs and aspirations of these communities to be known to staff of the FCC who would be expected to work towards their fulfilment. These needs and aspirations in turn became the basis for programmes of governing the conduct of the staff and elected representatives of the FCC. SPMS incited citizens to evaluate the FCC and various facets of their lives on the basis of the logic of the economic, which became the vehicle and basis for far- reaching changes to the FCC. These practices enabled FCC individual staff's work to be delineated into objectives, to which they were assigned. This in turn enabled the individual performance of staff to be calculable, measurable and visible hence tying their daily working lives with the rationalities of government. The dreams of reformers however, do not always accord with practice, as was evident at the FCC. The changes while embraced by some were resisted by others, who though subsequently defining the organisation in terms of strategy and markets, do not appear to have been overwhelmed by it. This study hopefully contributes to accounting research in a number of ways. While the bulk of Foucaultian studies are historical, this study combines both historical and contemporary analysis of the evolution and instantiation of a discourse of markets and private sector managerialism. The study is able to show how the subject constitutes and is constituted by a discourse of community, customer and enterprise, contrary to previous studies that have relied on the study of discourse as an intermediary to the subject. The study extended previous by show how the subject is not a mere pawn of discourse, but is able to appropriate and resist discourses that contradict his or her prior identities. The study also shows the potentially rich insights, which can be gleaned from looking at accounting as part of the larger modalities for governing organisational and social life. It shows how accounting data and personnel are appropriated by staff in various units to develop and interpret strategy and measure its progress within the organisation. Importantly, accounting logic is used to link individual work with the political rationalities of strategic planning. The researcher hopes that a healthy debate would ensue regarding the reasons, means and effects of neo-liberal modes of government in the local sphere.